The credit allowed pursuant to this chapter shall not reduce the liability of the employer for the tax imposed by chapters 11, 13, 14, 17 and 30 of title 44 in any year below the minimum tax where a minimum tax is provided under this title.
History of Section.
P.L. 1996, ch. 229, § 1; P.L. 1996, ch. 255, § 1.