§23-92  Review for 2020 and every fifth year thereafter.  (a)  The credits under the income tax and financial institutions tax listed in subsection (c) shall be reviewed in 2020 and every fifth year thereafter.

     (b)  The auditor shall submit the findings and recommendations of the reviews to the legislature and governor at least twenty days prior to the convening of the immediately following regular session.

     (c)  This section shall apply to the following:

     (1)  Sections 235-12.5 and 241-4.6--Credit for renewable energy technology system installed and placed in service in the State.  For the purpose of section 23-91(b)(5), this credit shall be deemed to have been enacted for an economic benefit; and

     (2)  Section 235-17--Credit for qualified production costs incurred for a qualified motion picture, digital media, or film production. [L 2016, c 245, pt of §2; am L 2017, c 177, §15]