{"data":{"id":"us-in/ic-6-3.1-19-1","jurisdiction":"us-in","citation":"IC 6-3.1-19-1","heading":"\"State and local tax liability\"","body":"Sec. 1. As used in this chapter, \"state and local tax liability\" means a taxpayer's total tax liability incurred under:\n(1) IC 6-3-1 through IC 6-3-7 (the adjusted gross income tax);\n(2) IC 6-3.6 (local income tax);\n(3) IC 6-5.5 (the financial institutions tax); and\n(4) IC 27-1-18-2 (the insurance premiums tax) or IC 6-8-15 (the nonprofit agricultural organization health coverage tax);\nas computed after the application of all credits that under IC 6-3.1-1-2 are to be applied before the credit provided by this chapter.","path":["TITLE 6. TAXATION","ARTICLE 3.1. STATE TAX LIABILITY CREDITS","Chapter 19. Community Revitalization Enhancement District Tax Credit"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3.1-19-1","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"ab86d7aaffa67005c8937741c2c220386e5460dff8279d0d6b53952a20212e0b","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.1-18-11","next":"us-in/ic-6-3.1-19-1.5"},"notice":"GroundRules: Original legal text. Not legal advice."}