(a) In computing his/her taxable income and income tax for any taxable year, each partner shall include as income or loss his/her distributive share of the special partnership’s income or loss as provided in § 30556 of this title. The deduction for the partner’s share of the partnership’s net loss shall be subject to and governed by the provisions and limitations of § 30122(e) of this title and the regulations prescribed thereunder.(b) Credit. — The partner may claim as credit against his/her tax liability his/her share of any credit provided in subsections (a) and (f) of § 6013 of Title 23, the credits under Sections 14 and 16 of the Capital Investments Fund Act, and the tax imposed under § 10042(a) of this title, or any other successor law of a similar nature. A partner’s share in the credits described in this subsection shall be determined and reported by the partnership in accordance with § 30556(a) of this title. History —Jan. 31, 2011, No. 1, § 1114.14, retroactive to Jan. 1, 2011.