What is the definition of “angel investor” for Hall income tax purposes?

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• What happens to the Tennessee Angel Investor Tax Credits if an angel investor’s Hall income tax liability is less than the credit?
• What is the Tennessee Angel Investor Tax Credit and how much is it?
• Federal corporate income tax returns are due on October 15 for the 2018 calendar year corporations that file an extension. Can a taxpayer filing a corporate federal tax return obtain a state extension for filing its F&E return through November 15, 2019?
• How does someone apply for the Angel Investor Credit?
• Does Tennessee have any Hall income tax credits?