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  • Recent New Jersey Program Allows Technology Businesses to Sell Tax Losses and Credits ( March 1999 )

    This article concerns the New Jerseys Technology Business Tax Certificate Transfer Program which allows new or expanding technology and biotechnology businesses to "sell" their unused net operating loss (NOL) carryovers and unused research and development tax credits to corporate taxpayers in the state for at least 75% of the value of the benefits.
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