This is only one of the tax credits available through legislative law. The OTC issue with this credit is, it could cost the state up to $40M. Well guess what, it's about time the average citizen was able to retain some of their paid in tax monies. OTC seems to only care about providing incentives to big business, so they can use the credit then go out of business! This credit is "small potatoes" and should not be about lost revenue. It is law.