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
Article 3.1. State Tax Liability Credits
Chapter 13. Economic Development for a Growing Economy Tax Credit
6-3.1-13-4. "Full-Time Employee"
6-3.1-13-5. "Incremental Income Tax Withholdings"
6-3.1-13-5.5. "Naics Industry Sector"
6-3.1-13-7. "Pass Through Entity"
6-3.1-13-9. "State Tax Liability"
6-3.1-13-11. Credit Against State Tax Liability
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
6-3.1-13-16. Relocation of Jobs From One Site to Another Within State; Credit Prohibited
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
6-3.1-13-22. Noncompliance With Agreement; Assessments
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