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WwWrOP461 <br />1 (b) In the case of a partnership, S corporation, estate <br />2 or trust, the tax credit allowable is for qualified expenses <br />3 incurred by the entity for the taxable year. The expenses upon <br />4 which the tax credit is computed shall be determined at the <br />5 entity level. Distribution and share of credit shall be <br />6 <br />determined by rule. <br />7 <br />(c) The cesspool upgrade, <br />conversion, or <br />connection income <br />8 <br />tax credit shall be equal <br />to the qualified expenses <br />of the <br />9 <br />taxpayer, up to a maximum <br />of $10,000; provided <br />that, in the case <br />10 <br />of a residential large capacity cesspool, the <br />amount of the <br />11 credit shall be equal to the qualified expenses of the taxpayer, <br />12 up to a maximum of $10,000 per residential dwelling connected to <br />13 the cesspool, as certified by the department of health pursuant <br />14 to subsection (e). There shall be allowed a maximum of one <br />15 cesspool upgrade, conversion, or connection income tax credit <br />16 per cesspool. The cesspool upgrade, conversion, or connection <br />17 income tax credit shall be available only for the taxable year <br />18 in which the taxpayer's qualified expenses are certified by the <br />19 appropriate government agency. <br />20 (d) The total amount of tax credits allowed under this <br />21 <br />section <br />shall <br />not exceed $5,000,000 for <br />all <br />taxpayers in any <br />22 <br />taxable <br />year; <br />provided that any taxpayer <br />who <br />is not eligible to <br />2 <br />