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Indiana · Snapshot 2026

IC 6-3.1-13-16: Relocation of jobs from one site to another within state; credit prohibited

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Where this section sits in the code
  1. TITLE 6. TAXATION
  2. ARTICLE 3.1. STATE TAX LIABILITY CREDITS
  3. Chapter 13. Economic Development for a Growing Economy Tax Credit

Sec. 16. A person is not entitled to claim the credit provided by this chapter for any jobs that the person relocates from one (1) site in Indiana to another site in Indiana. Determinations under this section shall be made by the corporation.

Collected 2026-09-09T01:51:39Z. Source file · JSON

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