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Indiana · Snapshot 2026

IC 6-3.1-24-2.5: "Qualified Indiana investment fund"

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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 24. Venture Capital Investment Tax Credit

Sec. 2.5. As used in this chapter, "qualified Indiana investment fund" means any private fund that meets the definition of a venture capital fund in 17 CFR 275.203(l)-1 and that is certified by the Indiana economic development corporation as provided in section 7.5 of this chapter.

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

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