1.1.................... moves to amend H.F. No. 2139 as follows:
1.2Page 1, after line 18, insert:
1.3"(e) If the amount of the credit determined under this section exceeds the liability for
1.4tax under this chapter, the excess may be carried forward to each of the next ten taxable
1.5years. The entire amount of the excess unused credit for the taxable year shall be carried
1.6first to the earliest of the taxable years to which the credit may be carried, and then to each
1.7successive year to which the credit may be carried. The amount of the unused credit which
1.8may be added under this paragraph shall not exceed the taxpayer's liability for tax less the
1.9credit under this section for the taxable year."