{"data":{"id":"us-in/ic-6-3.1-17.1-1","jurisdiction":"us-in","citation":"IC 6-3.1-17.1-1","heading":"Applicability of chapter","body":"Sec. 1. This chapter applies to taxable years beginning after December 31, 2023.","path":["TITLE 6. TAXATION","ARTICLE 3.1. STATE TAX LIABILITY CREDITS","Chapter 17.1. Historic Rehabilitation Tax Credit"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3.1-17.1-1","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"60058b0f619a44112696861106b6cb1505ab9060ef5ca4328a42e8cb1d2b5fbe","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.1-16.1-1","next":"us-in/ic-6-3.1-17.1-2"},"notice":"GroundRules: Original legal text. Not legal advice."}