{"data":{"id":"us-in/ic-6-3.1-45-7","jurisdiction":"us-in","citation":"IC 6-3.1-45-7","heading":"Credit for qualified investment; amount of credit","body":"Sec. 7. A taxpayer is entitled to a credit against the taxpayer's state tax liability in the taxable year in which the taxpayer makes a qualified investment. The amount of the credit provided by this section is equal to twenty percent (20%) of the amount of the taxpayer's qualified investment.","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#6-3.1-45-7","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"69d8198e902c813a2a6335e92c4243a10e488ea4c342106ae5e675fa705f495d","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.1-45-6","next":"us-in/ic-6-3.1-45-8"},"notice":"GroundRules: Original legal text. Not legal advice."}