Proof of increase (Repealed)

(a) Prior to the allowance of a tax credit on the tax return on which it must be claimed, the business firm shall submit proof to the Commissioner of Revenue Services that the amount expended for contributions for the support of housing programs by such business firm is not less in the year in which the credit is claimed than the amount expended in the preceding year. (b) The proof shall be the tax return filed with the Internal Revenue Service for the tax year preceding the tax year in which the credit must be claimed, and the tax return so filed for the tax year in which the credit must be claimed, and any other information requested by the Commissioner of Revenue Services.