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Indiana · Snapshot 2026

IC 6-3.1-26-13: Entitlement to credit

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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 26. Hoosier Business Investment Tax Credit

Sec. 13. A taxpayer that:

(1) is awarded a tax credit under this chapter by the corporation; and

(2) complies with the conditions set forth in this chapter and the agreement entered into by the corporation and the taxpayer under this chapter;

is entitled to a credit against the taxpayer's state tax liability in a taxable year.

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

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