{"data":{"id":"us-in/ic-6-3.1-7-8","jurisdiction":"us-in","citation":"IC 6-3.1-7-8","heading":"Program expiration; treatment of credit carryovers","body":"Sec. 8. (a) Notwithstanding any other law, a taxpayer is not entitled to receive a credit under this chapter for interest received on a qualified loan made after December 31, 2017. However, this section may not be construed to prevent a taxpayer from carrying an unused tax credit attributable to a qualified loan made before January 1, 2018, forward to a taxable year beginning after December 31, 2017, and before January 1, 2028, in the manner provided by section 3 of this chapter.\n(b) This chapter expires January 1, 2028.","path":["TITLE 6. TAXATION","ARTICLE 3.1. STATE TAX LIABILITY CREDITS","Chapter 7. Enterprise Zone Loan Interest Credit"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3.1-7-8","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"66f6a13d1ddc2c813b5cb5d99452b58df9ef9a6af545826bea7f17bb10e4512a","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.1-7-7","next":"us-in/ic-6-3.1-9-1"},"notice":"GroundRules: Original legal text. Not legal advice."}