Indiana Code
Chapter 13. Economic Development for a Growing Economy Tax Credit
6-3.1-13-13. Purposes for Which Credit May Be Awarded; Years for Which Credit Claimed

Sec. 13. (a) The corporation may make credit awards under this chapter for any of the following:
(1) To foster job creation in Indiana.
(2) To foster job retention in Indiana.
(b) The credit shall be claimed for the taxable years specified in the taxpayer's tax credit agreement.
As added by P.L.41-1994, SEC.1. Amended by P.L.178-2002, SEC.42; P.L.4-2005, SEC.69; P.L.167-2014, SEC.5; P.L.74-2020, SEC.9.

Structure Indiana Code

Indiana Code

Title 6. Taxation

Article 3.1. State Tax Liability Credits

Chapter 13. Economic Development for a Growing Economy Tax Credit

6-3.1-13-0.4. Legalization of Actions Taken by Indiana Economic Development Corporation in Administration of Chapter After February 8, 2005, and Before May 11, 2005

6-3.1-13-1. Repealed

6-3.1-13-1.5. "Corporation"

6-3.1-13-2. "Credit Amount"

6-3.1-13-3. Repealed

6-3.1-13-4. "Full-Time Employee"

6-3.1-13-5. "Incremental Income Tax Withholdings"

6-3.1-13-5.3. "Naics"

6-3.1-13-5.5. "Naics Industry Sector"

6-3.1-13-6. "New Employee"

6-3.1-13-7. "Pass Through Entity"

6-3.1-13-8. "Related Member"

6-3.1-13-9. "State Tax Liability"

6-3.1-13-10. "Taxpayer"

6-3.1-13-11. Credit Against State Tax Liability

6-3.1-13-12. Repealed

6-3.1-13-13. Purposes for Which Credit May Be Awarded; Years for Which Credit Claimed

6-3.1-13-14. Application to Enter Into Agreement for Tax Credit

6-3.1-13-15. Agreement for Tax Credit With Respect to New Job Creation; Conditions

6-3.1-13-15.5. Agreement for Tax Credit With Respect to Job Retention; Conditions

6-3.1-13-15.7. Repealed

6-3.1-13-16. Relocation of Jobs From One Site to Another Within State; Credit Prohibited

6-3.1-13-17. Amount of Credit Awarded; Factors; Conditions for a Project Without a Physical Location in Indiana

6-3.1-13-18. Duration of Credit; Maximum Credit With Respect to Job Creation; Prohibit Computation of Credit

6-3.1-13-19. Agreement for Tax Credit With Respect to Job Creation; Requirements

6-3.1-13-19.5. Agreement for Tax Credit With Respect to Job Retention; Requirements

6-3.1-13-19.7. Repealed

6-3.1-13-20. Claiming Credit; Election to Receive Payment in Lieu of Credit; Submission of Required Information to Department of State Revenue

6-3.1-13-21. Pass Through Entity; Calculation of Tax Credit; Shareholder or Partner Claiming Credit; Refundable Credits

6-3.1-13-22. Noncompliance With Agreement; Assessments

6-3.1-13-23. Repealed

6-3.1-13-24. Biennial Evaluation by Indiana Economic Development Corporation

6-3.1-13-25. Rules Adoption; Fees

6-3.1-13-26. Economic Development for a Growing Economy Fund; Use; Investments; Appropriations

6-3.1-13-27. Repealed

6-3.1-13-28. Repealed