Indiana Code
Article 3.1. State Tax Liability Credits
Chapter 18. Individual Development Account Tax Credit

6-3.1-18-1. "Community Development Corporation" - Sec. 1. As used in this chapter, "community development corporation"...

6-3.1-18-2. "Fund" - Sec. 2. As used in this chapter, "fund" refers to...

6-3.1-18-3. "Individual Development Account" - Sec. 3. As used in this chapter, "individual development account"...

6-3.1-18-4. "Pass Through Entity" - Sec. 4. As used in this chapter, "pass through entity"...

6-3.1-18-4.5. "Qualified Contribution" - Sec. 4.5. As used in this chapter, "qualified contribution" means...

6-3.1-18-5. "State Tax Liability" - Sec. 5. As used in this chapter, "state tax liability"...

6-3.1-18-6. Credit; Amount; Calculation; Application - Sec. 6. (a) Subject to the limitations provided in subsection...

6-3.1-18-7. Application of Tax Credit to Pass Through Entities; Calculation - Sec. 7. If a pass through entity is entitled to...

6-3.1-18-8. Credit Supplement; Other Credits - Sec. 8. The credit provided under section 7 of this...

6-3.1-18-9. Application for Tax Credit; Proof of Payment - Sec. 9. (a) A person that or an individual who...

6-3.1-18-10. Amount of Tax Credits Allowed - Sec. 10. (a) The amount of tax credits allowed under...

6-3.1-18-11. Tax Credit Available Only in Year Paid - Sec. 11. A tax credit shall be allowable under this...