... of the taxpayer's qualified investment" Priority set forth in N.J.S.A. 54:10A-5.24, 54:10A-5.30 Enterprise Zone Employee Tax Credit Effective ... this section. Research and Development Tax Credit July 7, 1993 N.J.S.A. 54:10A-5.24 "A taxpayer shall be allowed a credit, subject to the ... 18 or -5.19, then by any credit allowed under N.J.S.A. 54:10A-5.24, and then by any credit allowed under N.J.S ... J.S.A. 54:10A-5.18 or -19 and N.J.S.A. 54:10A-5.24, prior to applying any credits allowable pursuant to this section ...