{"data":{"id":"us-in/ic-6-3.1-1-4","jurisdiction":"us-in","citation":"IC 6-3.1-1-4","heading":"Effect of repeal of tax credit statute on carrying over unused tax credits","body":"Sec. 4. Except as otherwise expressly provided, a taxpayer may carry forward any unused tax credit from a prior taxable year to a taxable year that begins after the repeal of the statute that provided the tax credit. However, any limits on:\n(1) the amount carried forward; or\n(2) the number of years to which an unused tax credit may be carried forward;\napply to any part of a tax credit carried forward under this section as if the statute allowing the unused tax credit to be carried forward had not been repealed.","path":["TITLE 6. TAXATION","ARTICLE 3.1. STATE TAX LIABILITY CREDITS","Chapter 1. Definitions; Priority of Credits"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3.1-1-4","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"34c85f77bde71c0e51d10b9403dcfa61436f130e8935903f4fcebfee84246415","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.1-1-3","next":"us-in/ic-6-3.1-1-5"},"notice":"GroundRules: Original legal text. Not legal advice."}