{"data":{"id":"us-in/ic-6-3.1-26-13","jurisdiction":"us-in","citation":"IC 6-3.1-26-13","heading":"Entitlement to credit","body":"Sec. 13. A taxpayer that:\n(1) is awarded a tax credit under this chapter by the corporation; and\n(2) complies with the conditions set forth in this chapter and the agreement entered into by the corporation and the taxpayer under this chapter;\nis entitled to a credit against the taxpayer's state tax liability in a taxable year.","path":["TITLE 6. TAXATION","ARTICLE 3.1. STATE TAX LIABILITY CREDITS","Chapter 26. Hoosier Business Investment Tax Credit"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3.1-26-13","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"9024289522077ad527c7269f26aa24de5a922fc09ad567d6772c1596e24b90c7","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.1-26-12","next":"us-in/ic-6-3.1-26-14"},"notice":"GroundRules: Original legal text. Not legal advice."}