Authorizing and providing for the sale of unused net operating loss +by qualified high technology businesses for income tax purposes upon +application to and approval by the commissioner of employment and economic +development (DEED), limits and restrictions, defining qualified high technology +business; exempting income received by the technology business from the sale +from the income tax and providing for claiming of the loss by the purchaser; +providing for certification and approval by the commissioner and for a high +technology business withholding credit(ra)