Effective 7-1-2023.
Sec. 1. The state tax credit provided by this chapter applies only to taxable years beginning on or after January 1, 2024. However, beginning July 1, 2023:
(1) eligible applicants may submit applications to the authority for state tax credits for qualified projects; and
(2) the authority may evaluate applications and issue eligibility statements;
under section 7 of this chapter.
As added by P.L.137-2022, SEC.52.
Structure Indiana Code
Article 3.1. State Tax Liability Credits
Chapter 35. Affordable and Workforce Housing Tax Credit
6-3.1-35-1. Applicability; Applications
6-3.1-35-3. Amount of Credit; Computation
6-3.1-35-5. Allocation of the Credit by Pass Through Entities That Do Not Have State Tax Liability
6-3.1-35-7. Requirements to Be Awarded a Credit; Maximum Amount of Credits
6-3.1-35-8. Annual Aggregate Credit Limit
6-3.1-35-9. Procedures to Claim a Credit