Sec. 0.1. (a) The addition of this chapter by P.L.191-2005 applies to taxable years beginning after December 31, 2005.
(b) Each individual provision of P.L.191-2005 is fully severable. If a provision requiring an agreement executed under section 19 of this chapter, as added by P.L.191-2005, to include a particular term is declared invalid, the invalidity of the provision does not affect the validity of:
(1) the other provisions of this chapter, as added by P.L.191-2005;
(2) the other terms of the agreement executed under section 19 of this chapter, as added by P.L.191-2005; or
(3) a tax credit awarded under this chapter, as added by P.L.191-2005.