{"data":{"id":"us-in/ic-6-3.1-30-8","jurisdiction":"us-in","citation":"IC 6-3.1-30-8","heading":"Tax credit","body":"Sec. 8. Subject to entering into an agreement with the corporation under sections 14 and 15 of this chapter if the corporation certifies that a taxpayer:\n(1) is an eligible business;\n(2) completes a qualifying project; and\n(3) incurs relocation costs;\nthe taxpayer is entitled to a credit against the taxpayer's state tax liability for the taxable year in which the relocation costs are incurred. Subject to IC 5-28-6-9, the credit allowed under this section is equal to the amount determined under section 9 of this chapter.","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#6-3.1-30-8","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"85202ef68fbd083b5cf00f2fa10e48d433a077c80dc90a70e202315ad77e223e","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.1-30-7.5","next":"us-in/ic-6-3.1-30-9"},"notice":"GroundRules: Original legal text. Not legal advice."}