Section 6-3.1-39.5-14 - Maximum aggregate amount of credits(a) The maximum aggregate amount of tax credits allowed under this chapter may not exceed two million five hundred thousand dollars ($2,500,000) in each state fiscal year.(b) The department shall record the time of filing of each return claiming a tax credit under this chapter and shall approve the tax credits, if they otherwise qualify for a tax credit under this chapter, in the chronological order in which the returns are filed in the state fiscal year.Added by P.L. 201-2023,SEC. 103, eff. 1/1/2024.