{"data":{"id":"us-in/ic-6-3.1-24-6","jurisdiction":"us-in","citation":"IC 6-3.1-24-6","heading":"Credit; eligibility","body":"Sec. 6. A taxpayer that:\n(1) provides qualified investment capital to a qualified Indiana business or a qualified Indiana investment fund; and\n(2) fulfills the requirements of the Indiana economic development corporation under section 12.5 of this chapter;\nis entitled to a credit against the taxpayer's state tax liability in a taxable year equal to the amount specified in section 8 or 8.5 of this chapter, whichever is applicable.","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#6-3.1-24-6","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"e05485dcc7c6a177a779ad055657107e91329d617ee3dce0cdafcbc715917384","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.1-24-5","next":"us-in/ic-6-3.1-24-7"},"notice":"GroundRules: Original legal text. Not legal advice."}