{"data":{"id":"us-in/ic-6-3-3-1","jurisdiction":"us-in","citation":"IC 6-3-3-1","heading":"Amounts deducted and withheld","body":"Sec. 1. (a) Subject to subsection (b), the amount deducted and withheld as tax under IC 6-3-4 or IC 6-5.5-2-8 during any taxable year shall be allowed as a credit to the taxpayer against the tax imposed on the taxpayer by IC 6-3-2.\n(b) For each taxable year, the credit provided to a taxpayer by subsection (a) is reduced to the extent that the amount deducted and withheld as tax under IC 6-3-4 or IC 6-5.5-2-8 during the taxable year is applied as a credit against the tax imposed by IC 6-5.5.","path":["TITLE 6. TAXATION","ARTICLE 3. STATE INCOME TAXES","Chapter 3. Credits"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3-3-1","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"648352b23478679ecd9c14df43257be7634a6e04579ceeb807ae0447f1b94f27","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3-2.1-7","next":"us-in/ic-6-3-3-2"},"notice":"GroundRules: Original legal text. Not legal advice."}