{"data":{"id":"us-in/ic-6-3.1-30.5-7","jurisdiction":"us-in","citation":"IC 6-3.1-30.5-7","heading":"Credit","body":"Sec. 7. (a) A taxpayer that makes a contribution to a scholarship granting organization for use by the scholarship granting organization in a school scholarship program is entitled to a credit against the taxpayer's state tax liability in the taxable year in which the taxpayer makes the contribution.\n(b) A taxpayer is not entitled to a credit under this chapter for a contribution to a scholarship granting organization that is used to provide a scholarship or other assistance to a child participating in the early education grant pilot program under IC 12-17.2-7.2.","path":["TITLE 6. TAXATION","ARTICLE 3.1. STATE TAX LIABILITY CREDITS","Chapter 30.5. School Scholarship Tax Credit"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3.1-30.5-7","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"b639432391eeb115edb2a9ce00ee7958fac8efaefb9ba7d34831c0d4ac163182","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.1-30.5-6","next":"us-in/ic-6-3.1-30.5-8"},"notice":"GroundRules: Original legal text. Not legal advice."}