AN ACT TO AUTHORIZE AN INCOME TAX CREDIT AND CORPORATION FRANCHISE TAX CREDIT FOR FINANCIAL INSTITUTIONS FOR QUALIFIED LOANS OR QUALIFIED LONG-TERM INVESTMENTS MADE TO COMMUNITY DEVELOPMENT FINANCIAL INSTITUTIONS THAT ARE CERTIFIED BY THE UNITED STATES DEPARTMENT OF THE TREASURY'S COMMUNITY DEVELOPMENT FINANCIAL INSTITUTIONS FUND; TO PROVIDE FOR THE AMOUNT OF THE CREDIT; TO AUTHORIZE AN INCOME TAX CREDIT AND CORPORATION FRANCHISE TAX CREDIT FOR FINANCIAL INSTITUTIONS FOR GRANTS, CONTRIBUTIONS, OR QUALIFIED LOW-RATE LOANS MADE TO COMMUNITY DEVELOPMENT FINANCIAL INSTITUTIONS THAT ARE CERTIFIED BY THE UNITED STATES DEPARTMENT OF THE TREASURY'S COMMUNITY DEVELOPMENT FINANCIAL INSTITUTIONS FUND; TO PROVIDE FOR THE AMOUNT OF THE CREDIT; TO DEFINE THE TERMS "FINANCIAL INSTITUTION", "QUALIFIED LOAN", "QUALIFIED LONG-TERM INVESTMENT" AND "QUALIFIED LOW-RATE LOAN" FOR PURPOSES OF THIS ACT; AND FOR RELATED PURPOSES.