{"iri":"http://fasb.org/us-gaap/2026#InvestmentProgramProportionalAmortizationMethodElectedIncomeTaxCredit","label":"Investment Program, Proportional Amortization Method, Elected, Income Tax Credit","definition":"Amount of income tax credit generated by investment under tax credit program elected to be accounted for using proportional amortization method. Includes, but is not limited to, investment under tax credit program not meeting condition for accounting under proportional amortization method.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#InvestmentProgramProportionalAmortizationMethodElectedIncomeTaxCredit"}