{"data":{"id":"us-in/ic-6-1.1-12.1-6","jurisdiction":"us-in","citation":"IC 6-1.1-12.1-6","heading":"Multiple deductions barred","body":"Sec. 6. (a) A property owner may not receive a deduction under this chapter for repairs or improvements to real property if the property owner receives a deduction under either IC 6-1.1-12-18 (before its expiration) or IC 6-1.1-12-22 (before its expiration) for those same repairs or improvements. This subsection expires January 1, 2033.\n(b) A property owner may not receive a deduction under this chapter if the property owner receives a deduction under IC 6-1.1-12-28.5 (before its expiration) for the same property.","path":["TITLE 6. TAXATION","ARTICLE 1.1. PROPERTY TAXES","Chapter 12.1. Deduction for Rehabilitation or Redevelopment of Real Property in Economic Revitalization Areas"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-1.1-12.1-6","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"3ecc829da49e3d69ab68f4f91da8d01b287f227add6b57b394031c9e870dee4b","source_id":"us-in","stale":false,"prev":"us-in/ic-6-1.1-12.1-5.9","next":"us-in/ic-6-1.1-12.1-7"},"notice":"GroundRules: Original legal text. Not legal advice."}