{"data":{"id":"us-in/ic-6-3.1-4-6","jurisdiction":"us-in","citation":"IC 6-3.1-4-6","heading":"Federal credit expiration date inapplicable","body":"Sec. 6. Notwithstanding Section 41 of the Internal Revenue Code, the termination date in Section 41(h) of the Internal Revenue Code does not apply to a taxpayer who is eligible for the credit under this chapter for the taxable year in which the Indiana qualified research expense is incurred.","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#6-3.1-4-6","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"9a132c6e502e98faad174fb6a28cdf30dd84d71de65e123afb966e2059e4fe55","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.1-4-5","next":"us-in/ic-6-3.1-4-7"},"notice":"GroundRules: Original legal text. Not legal advice."}