IC 6-3.1-24-6: Credit; eligibility

Sec. 6. A taxpayer that:

(1) provides qualified investment capital to a qualified Indiana business or a qualified Indiana investment fund; and

(2) fulfills the requirements of the Indiana economic development corporation under section 12.5 of this chapter;

is entitled to a credit against the taxpayer's state tax liability in a taxable year equal to the amount specified in section 8 or 8.5 of this chapter, whichever is applicable.