Infrastructure User Fee Credit (Form IUFC)
December 10, 2024You may use this form to claim the infrastructure user fee credit.
Eligibility
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.
Qualifying Expenditures
The fee charged by a local government
Benefit
The total credit may not exceed the amount of the loan.
Carry Over
The credit may be carried back three years then carried forward seven.
Related Laws
| Year | Download |
|---|---|
| 2024 | Infrastructure User Fee Credit (Form IUFC) |
| 2023 | Infrastructure User Fee Credit (Form IUFC) |
| 2022 | Infrastructure User Fee Credit (Form IUFC) |
| 2021 | Infrastructure User Fee Credit (Form IUFC) |
| 2020 | Infrastructure User Fee Credit (Form IUFC) |
| 2019 | Infrastructure User Fee Credit (Form IUFC) |
| 2018 | Infrastructure User Fee Credit (Form IUFC) |
| 2017 | Infrastructure User Fee Credit (Form IUFC) |
| 2016 | Infrastructure User Fee Credit (Form IUFC) |
| 2015 | Infrastructure User Fee Credit (Form IUFC) |