Assertion: financial institution | /r/HasAspect | a tax credit rate
Facets:
Source sentences:
text: Tax credit rate – equals or exceeds prescribed percentage Subparagraph (b)(ii) of the definition of qualifying institution requires that, for each of the two fiscal years immediately preceding the particular fiscal year, the financial institution have a tax credit rate equal to or exceeding the prescribed percentage for the prescribed class of financial institutions of the person.