Indiana Code
Chapter 35.8. Foster Care Support Tax Credit
6-3.1-35.8-6. Unused Credits

Sec. 6. A tax credit shall be allowable under this chapter only for the taxable year of the taxpayer in which the contribution qualifying for the credit is paid. A taxpayer is not entitled to a refund of any unused credit.
As added by P.L.165-2021, SEC.91.

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Structure Indiana Code

Indiana Code

Title 6. Taxation

Article 3.1. State Tax Liability Credits

Chapter 35.8. Foster Care Support Tax Credit

6-3.1-35.8-1. Definitions

6-3.1-35.8-2. Eligible Persons

6-3.1-35.8-3. Amount of Credit; Pass Through Entities

6-3.1-35.8-4. Application Process; Proof of Payment; Approval of a Qualified Foster Care Organization

6-3.1-35.8-5. Annual Aggregate Credit Limit

6-3.1-35.8-6. Unused Credits

6-3.1-35.8-7. Applicable Tax Years

6-3.1-35.8-8. Expiration