IC 6-1.1-12.1-6: Multiple deductions barred

Sec. 6. (a) A property owner may not receive a deduction under this chapter for repairs or improvements to real property if the property owner receives a deduction under either IC 6-1.1-12-18 (before its expiration) or IC 6-1.1-12-22 (before its expiration) for those same repairs or improvements. This subsection expires January 1, 2033.

(b) A property owner may not receive a deduction under this chapter if the property owner receives a deduction under IC 6-1.1-12-28.5 (before its expiration) for the same property.