Sec. 6. Notwithstanding Section 41 of the Internal Revenue Code, the termination date in Section 41(h) of the Internal Revenue Code does not apply to a taxpayer who is eligible for the credit under this chapter for the taxable year in which the Indiana qualified research expense is incurred.
As added by P.L.51-1984, SEC.1. Amended by P.L.53-1984, SEC.2; P.L.57-1990, SEC.5; P.L.43-1992, SEC.10; P.L.76-1993, SEC.1; P.L.19-1994, SEC.9; P.L.8-1996, SEC.8; P.L.4-2000, SEC.13; P.L.192-2002(ss), SEC.90; P.L.224-2003, SEC.191; P.L.81-2004, SEC.12.
Structure Indiana Code
Article 3.1. State Tax Liability Credits
Chapter 4. Research Expense Credits
6-3.1-4-2. Amount of Credit; Computation
6-3.1-4-2.5. Amount of Credit; Alternative Computation
6-3.1-4-3. Unused Credits Carried Forward
6-3.1-4-4. Application of Internal Revenue Code Provisions
6-3.1-4-5. Qualified Research Expenses; Determination
6-3.1-4-6. Federal Credit Expiration Date Inapplicable
6-3.1-4-7. Pass Through Entity; Shareholder, Partner, or Member
6-3.1-4-8. Disclosure of Reasons for Not Claiming the Federal Credit