{"data":{"id":"us-in/ic-6-1.1-12.4-5","jurisdiction":"us-in","citation":"IC 6-1.1-12.4-5","heading":"Additional deductions for property prohibited","body":"Sec. 5. A property owner that qualifies for a deduction for a year under this chapter and another statute with respect to the same:\n(1) real property development, redevelopment, or rehabilitation; or\n(2) personal property purchase;\nmay not receive a deduction under both statutes for the development, redevelopment, rehabilitation, or purchase for that year.","path":["TITLE 6. TAXATION","ARTICLE 1.1. PROPERTY TAXES","Chapter 12.4. Investment Deduction"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-1.1-12.4-5","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"c6f26be56148078b4e01fbe3e200ee23c23a6c26f9a2fb6eb753a13ddc5deb2a","source_id":"us-in","stale":false,"prev":"us-in/ic-6-1.1-12.4-4","next":"us-in/ic-6-1.1-12.4-6"},"notice":"GroundRules: Original legal text. Not legal advice."}