{"data":{"id":"us-in/ic-6-3.1-10-6","jurisdiction":"us-in","citation":"IC 6-3.1-10-6","heading":"Credit for qualified investment; amount","body":"Sec. 6. (a) A taxpayer is entitled to a credit against the taxpayer's state tax liability for a taxable year if the taxpayer makes a qualified investment in that taxable year.\n(b) The amount of the credit to which a taxpayer is entitled is the percentage determined under section 8 of this chapter multiplied by the price of the qualified investment made by the taxpayer during the taxable year.","path":["TITLE 6. TAXATION","ARTICLE 3.1. STATE TAX LIABILITY CREDITS","Chapter 10. Enterprise Zone Investment Cost Credit"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3.1-10-6","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"37d996e336f569de3bdb7ad042c70d142ed38e41974317156df6dedcbf9c8491","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.1-10-5","next":"us-in/ic-6-3.1-10-6.5"},"notice":"GroundRules: Original legal text. Not legal advice."}