IC 6-3.1-35-1: Applicability; applications

Sec. 1. The state tax credit provided by this chapter applies only to taxable years beginning on or after January 1, 2024. However, beginning July 1, 2023:

(1) eligible applicants may submit applications to the authority for state tax credits for qualified projects; and

(2) the authority may evaluate applications and issue eligibility statements;

under section 7 of this chapter.