Indiana Code
Chapter 28. State Economic Incentives and Compliance Report
5-28-28-4. "Tax Credit"

Sec. 4. As used in this chapter, "tax credit" means a state tax liability credit under any of the following:
(1) IC 6-3.1-7 (before its expiration).
(2) IC 6-3.1-13.
(3) IC 6-3.1-26.
(4) IC 6-3.1-30.
(5) IC 6-3.1-34.
As added by P.L.222-2007, SEC.1. Amended by P.L.133-2012, SEC.48; P.L.175-2013, SEC.5; P.L.288-2013, SEC.2; P.L.190-2014, SEC.12; P.L.238-2017, SEC.7; P.L.158-2019, SEC.1; P.L.214-2019, SEC.3; P.L.156-2020, SEC.13.