Any program adopted by the Commissioner of Energy and Environmental Protection providing for mobile emissions reduction credits shall allow credit for emission reductions achieved by vehicle conversions eligible for such tax credit even if the conversion took place before the credit program began.
(P.A. 94-170, S. 4, 5; P.A. 11-80, S. 1.)
History: P.A. 94-170 effective July 1, 1994; pursuant to P.A. 11-80, “Commissioner of Environmental Protection” was changed editorially by the Revisors to “Commissioner of Energy and Environmental Protection”, effective July 1, 2011.