{"data":{"id":"us-in/ic-6-3.1-36-8","jurisdiction":"us-in","citation":"IC 6-3.1-36-8","heading":"Determination of tax credit amount","body":"Sec. 8. If the corporation certifies a taxpayer under section 7(c) of this chapter, the taxpayer is entitled to a tax credit under this chapter equal to:\n(1) the amount of the taxpayer's qualified production expenses; multiplied by\n(2) a percentage determined by the corporation, not to exceed thirty percent (30%).","path":["TITLE 6. TAXATION","ARTICLE 3.1. STATE TAX LIABILITY CREDITS","Chapter 36. Film and Media Production Tax Credit"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3.1-36-8","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"67840f6286068f9fc6b40d48fed2c65a3e8b65d612e3daf1b805452dddb92136","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.1-36-7","next":"us-in/ic-6-3.1-36-9"},"notice":"GroundRules: Original legal text. Not legal advice."}