{"data":{"id":"us-in/ic-6-3.1-35-1","jurisdiction":"us-in","citation":"IC 6-3.1-35-1","heading":"Applicability; applications","body":"Sec. 1. The state tax credit provided by this chapter applies only to taxable years beginning on or after January 1, 2024. However, beginning July 1, 2023:\n(1) eligible applicants may submit applications to the authority for state tax credits for qualified projects; and\n(2) the authority may evaluate applications and issue eligibility statements;\nunder section 7 of this chapter.","path":["TITLE 6. TAXATION","ARTICLE 3.1. STATE TAX LIABILITY CREDITS","Chapter 35. Affordable and Workforce Housing Tax Credit"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3.1-35-1","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"91a35804e3d87bb0a12ae7150af7e723b9e602b57e06658e582ec0b7a3f4247b","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.1-34.6-14","next":"us-in/ic-6-3.1-35-2"},"notice":"GroundRules: Original legal text. Not legal advice."}