{"data":{"id":"us-in/ic-6-3.1-4-5","jurisdiction":"us-in","citation":"IC 6-3.1-4-5","heading":"Qualified research expenses; determination","body":"Sec. 5. In prescribing standards for determining which qualified research expenses are considered Indiana qualified research expenses for purposes of computing the credit provided by this chapter, the department may consider:\n(1) the place where the services are performed;\n(2) the residence or business location of the person or persons performing the services;\n(3) the place where qualified research supplies are consumed; and\n(4) other factors that the department determines are relevant for the determination.","path":["TITLE 6. TAXATION","ARTICLE 3.1. STATE TAX LIABILITY CREDITS","Chapter 4. Research Expense Credits"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3.1-4-5","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"20ee3d57104dd67677888c3879960e706dcdefe861e093a4b60b0587235776f7","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.1-4-4","next":"us-in/ic-6-3.1-4-6"},"notice":"GroundRules: Original legal text. Not legal advice."}