1.1    .................... moves to amend H.F. No. 1884 as follows:
1.2Page 4, line 4, after the period insert "Each taxpayer is eligible to claim only one
1.3credit under this section. A taxpayer may claim this credit in only one tax year. A
1.4taxpayer who claims a credit as an individual is not eligible to later receive a credit as
1.5a member, manager, partner, shareholder, or beneficiary in a pass-through tax entity as
1.6described in paragraph (f), and a taxpayer who receives a credit as a member, manager,
1.7partner, shareholder, or beneficiary in a pass-through tax entity as described in paragraph
1.8(f) is not eligible to later claim a credit as an individual."
1.9Page 4, line 7, delete "this limitation" and insert "the liability for tax"
1.10Page 4, after line 16, insert:
1.11    "(e) If a taxpayer who has been issued a certificate for a credit dies before claiming
1.12the full amount of the credit and before the 20-year carryover period has expired, the
1.13commissioner must issue any unclaimed or unused credit amount to the taxpayer's estate
1.14as a refund. "
1.15Page 4, line 17, delete "(e)" and insert "(f)"