It’s become the tax break for developers that no one in state government can figure out how to give away. On the last day of the 2011 session, the General Assembly passed legislation, House Bill 234, to give the developers of “tourist attractions” a tax credit equal to 25 percent of their construction costs. Developers of amusement parks, resorts and other tourism destinations would be able to recoup their expenses by holding on to 25 percent of the sales tax revenues generated by the tourist attraction.