Indiana · Snapshot 2026

IC 6-3.1-18-11: Tax credit available only in year paid

Where this section sits in the code

TITLE 6. TAXATION
ARTICLE 3.1. STATE TAX LIABILITY CREDITS
Chapter 18. Individual Development Account Tax Credit

Sec. 11. A tax credit shall be allowable under this chapter only for the taxable year of the taxpayer in which the contribution qualifying for the credit is paid.

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

Browse this collection