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Indiana · Snapshot 2026

IC 6-3.1-45-7: Credit for qualified investment; amount of 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 45. Small Modular Nuclear Reactor Manufacturing Expense Tax Credit

Sec. 7. A taxpayer is entitled to a credit against the taxpayer's state tax liability in the taxable year in which the taxpayer makes a qualified investment. The amount of the credit provided by this section is equal to twenty percent (20%) of the amount of the taxpayer's qualified investment.

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

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