Indiana · Snapshot 2026

IC 6-3.1-26-19: Credit disallowed for relocated jobs

Where this section sits in the code

TITLE 6. TAXATION
ARTICLE 3.1. STATE TAX LIABILITY CREDITS
Chapter 26. Hoosier Business Investment Tax Credit

Sec. 19. 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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