{"data":{"id":"us-in/ic-6-3.1-18-8","jurisdiction":"us-in","citation":"IC 6-3.1-18-8","heading":"Credit supplement; other credits","body":"Sec. 8. The credit provided under section 7 of this chapter is in addition to a tax credit to which a shareholder, partner, or member of a pass through entity is otherwise entitled under IC 6-3, this article, or IC 6-5.5. However, a pass through entity and a shareholder, partner, or member of the pass through entity may not claim more than one (1) credit for the same qualified expenditure.","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#6-3.1-18-8","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"f40c666125630c237278cfa91c370dbef3a408b5da50afe47c5e51012d664e85","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.1-18-7","next":"us-in/ic-6-3.1-18-9"},"notice":"GroundRules: Original legal text. Not legal advice."}