HB1167:

Tax credits; creates a vested interest when a taxpayer claims a credit.

Bill Summary:

Tax credits; vested interest. Creates a
vested interest when a taxpayer claims a tax credit, including an
interest in any conditions placed upon the credit, and prohibits
alteration of such interest by a subsequent action of the General
Assembly. The provisions of the bill are retroactive but shall not
be construed to extend the time during which a taxpayer may file
an amended tax return.