How much is the new income tax credit available to business machinery and equipment owners?

The credit is 15% of the personal property tax paid on qualified machinery and equipment.

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1. How much is the new income tax credit available to business machinery and equipment owners?
2. What types of machinery and equipment qualify for the credit?
3. What taxes qualify for the 1998 credit?
4. What taxes qualify in future years?
5. Who may take the credit?