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Sec. 7. This chapter applies to taxable years beginning after December 31, 2021. As added by P.L.165-2021, SEC.91.
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