IC 6-3.1-34.6-1: Applicability

Sec. 1. (a) Subject to subsection (b), this chapter applies to taxable years beginning after December 31, 2012.

(b) A person is not entitled to a tax credit for placing a qualified vehicle into service after December 31, 2016. However, this subsection may not be construed to prevent a person from carrying an unused tax credit attributable to a qualified vehicle placed into service before January 1, 2017, forward to a taxable year beginning after December 31, 2016, in the manner provided by section 13 of this chapter.