{"data":{"id":"us-in/ic-6-3.1-39.5-14","jurisdiction":"us-in","citation":"IC 6-3.1-39.5-14","heading":"Maximum aggregate amount of credits","body":"Sec. 14. (a) The maximum aggregate amount of tax credits allowed under this chapter may not exceed two million five hundred thousand dollars ($2,500,000) in each state fiscal year.\n(b) The department shall record the time of filing of each return claiming a tax credit under this chapter and shall approve the tax credits, if they otherwise qualify for a tax credit under this chapter, in the chronological order in which the returns are filed in the state fiscal year.","path":["TITLE 6. TAXATION","ARTICLE 3.1. STATE TAX LIABILITY CREDITS","Chapter 39.5. Employer Child Care Expenditure Credits"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3.1-39.5-14","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"e0925c1e70829cc92a2b137c74605f035c4427c2cebaf5b895f5d621516b246c","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.1-39.5-13","next":"us-in/ic-6-3.1-39.5-15"},"notice":"GroundRules: Original legal text. Not legal advice."}