{"data":{"id":"us-in/ic-6-3.1-45-1","jurisdiction":"us-in","citation":"IC 6-3.1-45-1","heading":"Applicability","body":"Sec. 1. This chapter applies to a taxable year beginning after December 31, 2024.","path":["TITLE 6. TAXATION","ARTICLE 3.1. STATE TAX LIABILITY CREDITS","Chapter 45. Small Modular Nuclear Reactor Manufacturing Expense Tax Credit"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3.1-45-1","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"2d95ff0bf866c1a1a7cf8f46ed7700a14a31c35478f464381c5894000a513c88","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.1-40.9-16","next":"us-in/ic-6-3.1-45-2"},"notice":"GroundRules: Original legal text. Not legal advice."}