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Credits and deductions are very different. A $13,500 deduction over three years is worth approximately $1,350 to $3,500 in actual tax reductions for the typical taxpayer, spread out over three years. The credit is worth $7,500 in cash today. Deductions reduce the amount of income to which the...

Having worked with a large commercial printing client and spent a fair amount of time at the plant, I suspect the ceiling clearance is too low and the columns are too close together for it to be the new plant location.