Sec. 5. 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 6-5.5 (the financial institutions tax); and
(3) IC 27-1-18-2 (the insurance premiums 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.182-2009(ss), SEC.205. Amended by P.L.154-2020, SEC.20.
Structure Indiana Code
Article 3.1. State Tax Liability Credits
Chapter 30.5. School Scholarship Tax Credit
6-3.1-30.5-2. "Pass Through Entity"
6-3.1-30.5-3. "Scholarship Granting Organization"
6-3.1-30.5-4. "School Scholarship Program"
6-3.1-30.5-5. "State Tax Liability"
6-3.1-30.5-8. Amount of Credit
6-3.1-30.5-9.5. Unused Credit Carried Forward; Taxable Years Beginning After December 31, 2012
6-3.1-30.5-10. Pass Through Entities
6-3.1-30.5-11. Claim of Credit; Submission of Information
6-3.1-30.5-12. Use of Contribution
6-3.1-30.5-13. Maximum Amount of Credit