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

Tax credits; vested interest. Creates avested interest when a taxpayer claims a tax credit, including aninterest in any conditions placed upon the credit, and prohibitsalteration of such interest by a subsequent action of the GeneralAssembly. The provisions of the bill are retroactive but shall notbe construed to extend the time during which a taxpayer may filean amended tax return.