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Enterprise zone incentives. Allows enterprise zone retail merchants to claim an additional sales tax allowance. Provides that a taxpayer is entitled to a 30% credit for research expenses incurred in an enterprise zone that exceed the taxpayer's research expenses incurred in the enterprise zone in 2005. Provides that the credit may be claimed in addition to the research expense credit for research expenses that are not incurred in an enterprise zone. (The introduced version of this bill was prepared by the enterprise zone study commission.)