{"data":{"id":"us-in/ic-6-3.1-30-10","jurisdiction":"us-in","citation":"IC 6-3.1-30-10","heading":"Pass through entity; shareholder, partner, or member","body":"Sec. 10. If a pass through entity is entitled to a credit under section 8 of this chapter but does not have state tax liability against which the tax credit may be applied, a shareholder, partner, or member of the pass through entity is entitled to a tax credit equal to:\n(1) the tax credit determined for the pass through entity for the taxable year; multiplied by\n(2) the percentage of the pass through entity's distributive income to which the shareholder, partner, or member is entitled.","path":["TITLE 6. TAXATION","ARTICLE 3.1. STATE TAX LIABILITY CREDITS","Chapter 30. Headquarters Relocation Tax Credit"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3.1-30-10","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"f3107f8ca431ce73e6a0ff6e569018c36843d0a9d3ee7fb6611bd8a9e665201b","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.1-30-9","next":"us-in/ic-6-3.1-30-11"},"notice":"GroundRules: Original legal text. Not legal advice."}