Capital Investment Tax Credit; Provides credit against corporate income tax, sales & use tax, or stated combination of two taxes to qualifying business that establishes qualifying project for creation of intellectual property which meets certain capital investment criteria; authorizes carryover or transfer of credits, subject to certain conditions; provides credit against corporate income tax, sales & use tax, or stated combination of two taxes to qualifying business that establishes strategic priority project that meets certain capital investment criteria; authorizes carryover or transfer of credits, subject to certain conditions.