Indiana Code
Article 3.1. State Tax Liability Credits
Chapter 13. Economic Development for a Growing Economy Tax Credit

6-3.1-13-0.4. Legalization of Actions Taken by Indiana Economic Development Corporation in Administration of Chapter After February 8, 2005, and Before May 11, 2005 - Sec. 0.4. The actions taken by the Indiana economic development...

6-3.1-13-1. Repealed - As added by P.L.41-1994, SEC.1. Repealed by P.L.4-2005, SEC.148.

6-3.1-13-1.5. "Corporation" - Sec. 1.5. As used in this chapter, "corporation" means the...

6-3.1-13-2. "Credit Amount" - Sec. 2. As used in this chapter, "credit amount" means...

6-3.1-13-3. Repealed - As added by P.L.41-1994, SEC.1. Amended by P.L.4-2005, SEC.68. Repealed...

6-3.1-13-4. "Full-Time Employee" - Sec. 4. As used in this chapter, "full-time employee" means...

6-3.1-13-5. "Incremental Income Tax Withholdings" - Sec. 5. (a) As used in this chapter, "incremental income...

6-3.1-13-5.3. "Naics" - Sec. 5.3. As used in this chapter, "NAICS" refers to...

6-3.1-13-5.5. "Naics Industry Sector" - Sec. 5.5. As used in this chapter, "NAICS industry sector"...

6-3.1-13-6. "New Employee" - Sec. 6. (a) As used in this chapter, "new employee"...

6-3.1-13-7. "Pass Through Entity" - Sec. 7. As used in this chapter, "pass through entity"...

6-3.1-13-8. "Related Member" - Sec. 8. As used in this chapter, "related member" means...

6-3.1-13-9. "State Tax Liability" - Sec. 9. As used in this chapter, "state tax liability"...

6-3.1-13-10. "Taxpayer" - Sec. 10. As used in this chapter, "taxpayer" means a...

6-3.1-13-11. Credit Against State Tax Liability - Sec. 11. Subject to the conditions set forth in this...

6-3.1-13-12. Repealed - As added by P.L.41-1994, SEC.1. Amended by P.L.224-2003, SEC.192. Repealed...

6-3.1-13-13. Purposes for Which Credit May Be Awarded; Years for Which Credit Claimed - Sec. 13. (a) The corporation may make credit awards under...

6-3.1-13-14. Application to Enter Into Agreement for Tax Credit - Sec. 14. (a) A person that proposes a project to...

6-3.1-13-15. Agreement for Tax Credit With Respect to New Job Creation; Conditions - Sec. 15. This section applies to an application proposing a...

6-3.1-13-15.5. Agreement for Tax Credit With Respect to Job Retention; Conditions - Sec. 15.5. This section applies to an application proposing to...

6-3.1-13-15.7. Repealed - As added by P.L.167-2014, SEC.7. Repealed by P.L.74-2020, SEC.11.

6-3.1-13-16. Relocation of Jobs From One Site to Another Within State; Credit Prohibited - Sec. 16. A person is not entitled to claim the...

6-3.1-13-17. Amount of Credit Awarded; Factors; Conditions for a Project Without a Physical Location in Indiana - Sec. 17. (a) If the applicant proposes a project that...

6-3.1-13-18. Duration of Credit; Maximum Credit With Respect to Job Creation; Prohibit Computation of Credit - Sec. 18. (a) The corporation shall determine the amount and...

6-3.1-13-19. Agreement for Tax Credit With Respect to Job Creation; Requirements - Sec. 19. In the case of a credit awarded for...

6-3.1-13-19.5. Agreement for Tax Credit With Respect to Job Retention; Requirements - Sec. 19.5. (a) In the case of a credit awarded...

6-3.1-13-19.7. Repealed - As added by P.L.167-2014, SEC.8. Amended by P.L.145-2016, SEC.27. Repealed...

6-3.1-13-20. Claiming Credit; Election to Receive Payment in Lieu of Credit; Submission of Required Information to Department of State Revenue - Sec. 20. (a) Except as provided in subsection (b), a...

6-3.1-13-21. Pass Through Entity; Calculation of Tax Credit; Shareholder or Partner Claiming Credit; Refundable Credits - Sec. 21. (a) If a pass through entity does not...

6-3.1-13-22. Noncompliance With Agreement; Assessments - Sec. 22. If the corporation determines that a taxpayer who...

6-3.1-13-23. Repealed - As added by P.L.41-1994, SEC.1. Amended by P.L.28-2004, SEC.65; P.L.4-2005,...

6-3.1-13-24. Biennial Evaluation by Indiana Economic Development Corporation - Sec. 24. On a biennial basis, the corporation shall provide...

6-3.1-13-25. Rules Adoption; Fees - Sec. 25. The corporation may adopt rules under IC 4-22-2...

6-3.1-13-26. Economic Development for a Growing Economy Fund; Use; Investments; Appropriations - Sec. 26. (a) The economic development for a growing economy...

6-3.1-13-27. Repealed - As added by P.L.114-2000, SEC.1. Amended by P.L.170-2002, SEC.24; P.L.4-2005,...

6-3.1-13-28. Repealed - As added by P.L.205-2013, SEC.83. Repealed by P.L.130-2018, SEC.26.