Modifies provisions relating to tax credits

HB 2295 increases tax credits for businesses that contribute to community programs in small towns (population ≤15,000) or economically distressed areas, allowing up to 70% of contributions to be refunded. It sets annual limits of $4 million for 1999 and $6 million for 2000 onward, with a $250,000 cap per business unless contributions target impoverished communities (where credits may exceed the cap). The bill restricts credits for financial institutions on routine business activities and establishes a total annual cap of $32 million across all tax credit programs. Businesses claiming housing-related credits must certify tenant income eligibility and housing compliance annually.