Rulemaking Authority; Applications for Reservation of Tax Credits

(a) By October 1, 2019, the Department of Commerce shall adopt rules necessary to implement this chapter. Applications for the reservation of tax credits shall be accepted beginning November 1, 2019. (b) By October 1, 2022, the Department of Revenue shall adopt rules necessary to implement this chapter. Applications for the reservation of tax credits shall be accepted beginning November 1, 2022.