Subject to the provisions of section twenty-three-e of this article, the credit authorized
in section twenty-three-a of this article, for investment in a rehabilitated building
made by a taxpayer in any taxable year beginning on the first day of January, one
thousand nine hundred ninety-five, and thereafter, shall be allowed against the tax
imposed by this article in the applicable taxable year. The tax commissioner shall require disclosure of information regarding the credits
allowed in section twenty-three-a of this article in accordance with the provisions
of section five-s, article ten of this chapter.
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