{"data":{"id":"us-in/ic-6-3.1-18-11","jurisdiction":"us-in","citation":"IC 6-3.1-18-11","heading":"Tax credit available only in year paid","body":"Sec. 11. A tax credit shall be allowable under this chapter only for the taxable year of the taxpayer in which the contribution qualifying for the credit is paid.","path":["TITLE 6. TAXATION","ARTICLE 3.1. STATE TAX LIABILITY CREDITS","Chapter 18. Individual Development Account Tax Credit"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3.1-18-11","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"227739bf83e51ccd4fec61f524313dd1fc35ad9f0cfe35136e4469e5019fd172","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.1-18-10","next":"us-in/ic-6-3.1-19-1"},"notice":"GroundRules: Original legal text. Not legal advice."}