On 28 February 2017, Law No. 18 of 27 February 2017 was published in Italy's Official Gazette, which promulgated Law Decree No. 243 of 29 December 2016 (annex to Law No. 18). The Law Decree includes various amendments, including amendments to the maximum investment costs available for the regional investment tax credit:

• For small enterprises - EUR 3 million;
• For medium enterprises - EUR 10 mi…