The Infrastructure Users Fee Credit is for businesses paying a local government infrastructure user fee.
A business using infrastructure improvements financed through Board of Investment grants to a local government. The local government may charge a fee for using the infrastructure.
The fee charged by a local government.
The total credit may not exceed the amount of the loan.
The credit may be carried back three years then carried forward seven.
You may figure this credit using the Infrastructure User Fee Credit (Form IUFC).