{"data":{"id":"us-in/ic-6-3.1-24-2.5","jurisdiction":"us-in","citation":"IC 6-3.1-24-2.5","heading":"\"Qualified Indiana investment fund\"","body":"Sec. 2.5. As used in this chapter, \"qualified Indiana investment fund\" means any private fund that meets the definition of a venture capital fund in 17 CFR 275.203(l)-1 and that is certified by the Indiana economic development corporation as provided in section 7.5 of this chapter.","path":["TITLE 6. TAXATION","ARTICLE 3.1. STATE TAX LIABILITY CREDITS","Chapter 24. Venture Capital Investment Tax Credit"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3.1-24-2.5","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"7dfbb64e58aff06ad01de52314696696d4464d2c2a148aa18c3709ee49d6e134","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.1-24-2","next":"us-in/ic-6-3.1-24-3"},"notice":"GroundRules: Original legal text. Not legal advice."}