What credits can be assigned?
Any credit under Chapter 3.5 generated by the taxpayer in a taxable year beginning on or after July 1, 2008. Any credit under Chapter 3.5 generated in any taxable year beginning before July 1, 2008, that is eligible to be carried forward to the taxpayer’s first taxable year beginning on or after July 1, 2008. The assignor may also assign these credits if there is a carryover available from prior years. An example would be the Manufacturers’ Investment Credit. For a listing of eligible credits, see credit chart in Form 100 and 100W booklets. The Alternative Minimum Tax Credit is excluded from the eligible credits because it falls under Chapter 2.5.
