{"data":{"id":"us-in/ic-6-3.1-22-12","jurisdiction":"us-in","citation":"IC 6-3.1-22-12","heading":"Reduction of adjusted basis","body":"Sec. 12. For purposes of IC 6-3, the adjusted basis of the structure shall be reduced by the amount of a credit granted under this chapter.","path":["TITLE 6. TAXATION","ARTICLE 3.1. STATE TAX LIABILITY CREDITS","Chapter 22. Residential Historic Rehabilitation Credit"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3.1-22-12","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"15e459bdd0d118f9ba1996bcd1bffd94c36ddafd6846fb6ca0f4700f77f6cf5d","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.1-22-11","next":"us-in/ic-6-3.1-22-13"},"notice":"GroundRules: Original legal text. Not legal advice."}