Sec. 9. As used in this chapter, "state tax liability" means a taxpayer's total tax liability that is incurred under:
(1) IC 6-3-1 through IC 6-3-7 (the adjusted gross income tax);
(2) IC 27-1-18-2 (the insurance premiums tax); and
(3) IC 6-5.5 (the financial institutions tax) or IC 6-8-15 (the nonprofit agricultural organization health coverage tax);
as computed after the application of the credits that under IC 6-3.1-1-2 are to be applied before the credit provided by this chapter.
As added by P.L.224-2003, SEC.197. Amended by P.L.154-2020, SEC.19.
Structure Indiana Code
Article 3.1. State Tax Liability Credits
Chapter 26. Hoosier Business Investment Tax Credit
6-3.1-26-3.1. "Digital Manufacturing Equipment"
6-3.1-26-5. "Highly Compensated Employee"
6-3.1-26-5.5. "Motion Picture or Audio Production"
6-3.1-26-7. "Pass Through Entity"
6-3.1-26-8. "Qualified Investment"
6-3.1-26-8.5. "Logistics Investment"
6-3.1-26-9. "State Tax Liability"
6-3.1-26-12. Purpose of Credit
6-3.1-26-13. Entitlement to Credit
6-3.1-26-15. Carry Forward of Credit; Acceleration of Certain Credits
6-3.1-26-16. Shareholder or Partner Entitled to Credit; Acceleration of Certain Credits
6-3.1-26-18. Agreement for Credit; Conditions
6-3.1-26-19. Credit Disallowed for Relocated Jobs
6-3.1-26-20. Certification of Qualified Investments
6-3.1-26-21. Agreement for Credit; Contents
6-3.1-26-22. Certificate of Verification
6-3.1-26-23. Noncompliance With Agreement; Assessments