Military Reuse Zone Credit.
This credit provided nonrefundable individual and corporate income tax credits for net increases in employment of full-time employees by a taxpayer in a military reuse zone. The employees must have been engaged primarily in providing aviation or aerospace services, or in manufacturing, assembling, or fabricating aviation or aerospace products.
NOTE: Taxable year 2017 was the last year a taxpayer could establish this credit. The unused portion of valid Military Reuse Zone credits may be carried forward for the remainder of the five-year carry forward period.