{"data":{"id":"us-in/ic-5-28-15-0.5","jurisdiction":"us-in","citation":"IC 5-28-15-0.5","heading":"Treatment of certain persons as having qualified for incentives","body":"Sec. 0.5. A person that:\n(1) did not qualify in any taxable year beginning in 1995, 1996, or 1997 for enterprise zone incentives under IC 4-4-6.1-1.7 (before its amendment by P.L.14-1997 and before its repeal);\n(2) would have qualified for the enterprise zone incentives under IC 4-4-6.1-1.7 (as amended by P.L.14-1997 and before its repeal); and\n(3) received enterprise zone incentives for taxable years beginning in 1995, 1996, or 1997;\nshall be treated for each of the years described in subdivision (1) as having qualified for the incentives to the same extent as if the amendment by P.L.14-1997 to IC 4-4-6.1-1.7 (before its repeal) had been enacted before the enterprise zone incentives accrued to the person.","path":["TITLE 5. STATE AND LOCAL ADMINISTRATION","ARTICLE 28. INDIANA ECONOMIC DEVELOPMENT CORPORATION","Chapter 15. Enterprise Zones"],"source_url":"https://iga.in.gov/ic/2026/Title_5.html#5-28-15-0.5","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-02T16:11:39Z","sha256":"f7d6bc3d1c7de171f27f8730e2d9e33f8b3615effdbb31cfd2a6605a2f96f32d","source_id":"us-in","stale":false,"prev":"us-in/ic-5-28-15-0.4","next":"us-in/ic-5-28-15-1"},"notice":"GroundRules: Original legal text. Not legal advice."}