§ 446. Cap on tax credit. The total amount of tax credits listed on
certificates of tax credit issued by the commissioner for any taxable
year may not exceed five million dollars, and shall be allotted from the
funds available for tax credits under the excelsior jobs program act
pursuant to section three hundred fifty-nine of this chapter, provided
however, that the portion of this tax credit cap allocated to internship
programs in advanced technology shall be not less than two hundred fifty
thousand dollars nor more than one million dollars.