GroundRules
Browse Indiana
Read the original sections, or search by topic.
- IC 6-3.1-13-13 · Purposes for which credit may be awarded; years for which credit claimed
- IC 6-3.1-13-14 · Application to enter into agreement for tax credit
- IC 6-3.1-13-15 · Agreement for tax credit with respect to new job creation; conditions
- IC 6-3.1-13-15.5 · Agreement for tax credit with respect to job retention; conditions
- IC 6-3.1-13-15.7 · Repealed
- IC 6-3.1-13-16 · Relocation of jobs from one site to another within state; credit prohibited
- IC 6-3.1-13-17 · Amount of credit awarded; factors; conditions for a project without a physical location in Indiana
- IC 6-3.1-13-18 · Duration of credit; maximum credit with respect to job creation; prohibit computation of credit
- IC 6-3.1-13-19 · Agreement for tax credit with respect to job creation; requirements
- IC 6-3.1-13-19.5 · Agreement for tax credit with respect to job retention; requirements
- IC 6-3.1-13-19.7 · Repealed
- IC 6-3.1-13-20 · Claiming credit; election to receive payment in lieu of credit; submission of required information to department of state revenue
- IC 6-3.1-13-21 · Pass through entity; calculation of tax credit; shareholder or partner claiming credit; refundable credits
- IC 6-3.1-13-22 · Noncompliance with agreement; assessments
- IC 6-3.1-13-23 · Repealed
- IC 6-3.1-13-24 · Biennial evaluation by Indiana economic development corporation
- IC 6-3.1-13-25 · Rules adoption; fees
- IC 6-3.1-13-26 · Economic development for a growing economy fund; use; investments; appropriations
- IC 6-3.1-13-27 · Repealed
- IC 6-3.1-13-28 · Repealed
- IC 6-3.1-13-29 · Credit subject to annual aggregate credit limit
- IC 6-3.1-16.1-1 · Authorization to claim credit
- IC 6-3.1-17.1-1 · Applicability of chapter
- IC 6-3.1-17.1-2 · "Pass through entity"
- IC 6-3.1-17.1-3 · "Qualified historic structure"
- IC 6-3.1-17.1-4 · "Qualified rehabilitation expenditure"
- IC 6-3.1-17.1-5 · "Qualified taxpayer"
- IC 6-3.1-17.1-6 · "State tax liability"
- IC 6-3.1-17.1-7 · Amount of credit; computation
- IC 6-3.1-17.1-8 · Pass through entity; shareholder; partner; or member
- IC 6-3.1-17.1-9 · Claiming of credit on annual state tax return
- IC 6-3.1-17.1-10 · Carryover of unused credit amount
- IC 6-3.1-17.1-11 · Credit assignment
- IC 6-3.1-17.1-12 · Annual aggregate credit limit
- IC 6-3.1-17.1-13 · Credit included in calculation of aggregate tax credits that may be certified by the Indiana economic development corporation
- IC 6-3.1-17.1-14 · Adoption of rules
- IC 6-3.1-17.1-15 · Expiration of chapter
- IC 6-3.1-18-0.3 · "Authority"
- IC 6-3.1-18-0.5 · "Business firm"
- IC 6-3.1-18-0.7 · "Community based organization"
- IC 6-3.1-18-1 · "Community development corporation"
- IC 6-3.1-18-2 · "Fund"
- IC 6-3.1-18-3 · "Individual development account"
- IC 6-3.1-18-4 · "Pass through entity"
- IC 6-3.1-18-4.3 · "Person"
- IC 6-3.1-18-4.5 · "Qualified contribution"
- IC 6-3.1-18-5 · "State tax liability"
- IC 6-3.1-18-6 · Credit; amount; calculation; application
- IC 6-3.1-18-7 · Application of tax credit to pass through entities; calculation
- IC 6-3.1-18-8 · Credit supplement; other credits
- IC 6-3.1-18-9 · Documentation for credit; form; contents; notification of credit allowable
- IC 6-3.1-18-10 · Amount of tax credits allowed
- IC 6-3.1-18-11 · Tax credit available only in year paid
- IC 6-3.1-19-1 · "State and local tax liability"
- IC 6-3.1-19-1.5 · "Pass through entity"
- IC 6-3.1-19-2 · "Qualified investment"
- IC 6-3.1-19-2.5 · "Taxpayer"
- IC 6-3.1-19-3 · Entitlement to credit; amount; assignment
- IC 6-3.1-19-4 · Credit carryover; carryback or refund unavailable
- IC 6-3.1-19-5 · Ineligibility for credit to extent of reduction or cessation of operations in Indiana; eligibility determinations; criteria; appeals
- IC 6-3.1-19-5.5 · Repealed
- IC 6-3.1-19-6 · Method of claiming credit; submission of information
- IC 6-3.1-19-7 · Credit subject to annual aggregate credit limit
- IC 6-3.1-20-1 · "Indiana income"
- IC 6-3.1-20-2 · "Homestead"
- IC 6-3.1-20-3 · "State income tax liability"
- IC 6-3.1-20-4 · Entitlement to credit
- IC 6-3.1-20-5 · Amount of credit
- IC 6-3.1-20-6 · Filing with department required
- IC 6-3.1-20-7 · Amount of credits determined by department and deposited in state general fund; transfers to northwest Indiana regional development authority
- IC 6-3.1-21-1 · Creation of credit
- IC 6-3.1-21-2 · Repealed
- IC 6-3.1-21-3 · Repealed
- IC 6-3.1-21-4 · Repealed
- IC 6-3.1-21-5 · Repealed
- IC 6-3.1-21-6 · Credit; amount; calculation; eligible persons; determination of taxpayer's earned income; cost of living adjustments under the Internal Revenue Code
- IC 6-3.1-21-7 · Repealed
- IC 6-3.1-21-8 · Claim for credit on return; submission of information
- IC 6-3.1-21-9 · Application of credit to TANF
- IC 6-3.1-21-10 · Repealed
- IC 6-3.1-22-1 · Repealed
- IC 6-3.1-22-2 · "Office"
- IC 6-3.1-22-3 · "Preservation"
- IC 6-3.1-22-4 · "Qualified expenditures"
- IC 6-3.1-22-5 · "Rehabilitation"
- IC 6-3.1-22-6 · "State tax liability"
- IC 6-3.1-22-7 · "Taxpayer"
- IC 6-3.1-22-8 · Entitlement to credit
- IC 6-3.1-22-9 · Qualifying conditions; assistance to office by department of natural resources
- IC 6-3.1-22-10 · Certifications for rehabilitation work
- IC 6-3.1-22-11 · Credit claimed on tax return
- IC 6-3.1-22-12 · Reduction of adjusted basis
- IC 6-3.1-22-13 · Recaptured credit
- IC 6-3.1-22-14 · Credit exceeding tax liability
- IC 6-3.1-22-15 · Maximum credit; restrictions
- IC 6-3.1-22-15.5 · Residential historic rehabilitation credit; eligibility
- IC 6-3.1-22-16 · Adoption of rules
- IC 6-3.1-24-1 · "Pass through entity" defined
- IC 6-3.1-24-2 · "Qualified Indiana business" defined
- IC 6-3.1-24-2.5 · "Qualified Indiana investment fund"