{"data":{"id":"us-in/ic-6-3.1-13-13","jurisdiction":"us-in","citation":"IC 6-3.1-13-13","heading":"Purposes for which credit may be awarded; years for which credit claimed","body":"Sec. 13. (a) The corporation may make credit awards under this chapter for any of the following:\n(1) To foster job creation in Indiana.\n(2) To foster job retention in Indiana.\n(b) The credit shall be claimed for the taxable years specified in the taxpayer's tax credit agreement.","path":["TITLE 6. TAXATION","ARTICLE 3.1. STATE TAX LIABILITY CREDITS","Chapter 13. Economic Development for a Growing Economy Tax Credit"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3.1-13-13","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"2d3c609a9fa58bec9d3d8e7824d0ee03c650c26a144b6ddb1b40b051086b02b0","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.1-13-12","next":"us-in/ic-6-3.1-13-14"},"notice":"GroundRules: Original legal text. Not legal advice."}