Indiana Code
Article 3.1. State Tax Liability Credits
Chapter 24. Venture Capital Investment Tax Credit

6-3.1-24-1. "Pass Through Entity" Defined - Sec. 1. As used in this chapter, "pass through entity"...

6-3.1-24-2. "Qualified Indiana Business" Defined - Sec. 2. As used in this chapter, "qualified Indiana business"...

6-3.1-24-2.5. "Qualified Indiana Investment Fund" - Sec. 2.5. As used in this chapter, "qualified Indiana investment...

6-3.1-24-3. "Qualified Investment Capital" Defined - Sec. 3. As used in this chapter, "qualified investment capital"...

6-3.1-24-4. "State Tax Liability" Defined - Sec. 4. As used in this chapter, "state tax liability"...

6-3.1-24-4.5. "Substantial Presence" - Sec. 4.5. (a) As used in this chapter, "substantial presence"...

6-3.1-24-5. "Taxpayer" Defined - Sec. 5. As used in this chapter, "taxpayer" means an...

6-3.1-24-6. Credit; Eligibility - Sec. 6. A taxpayer that: (1) provides qualified investment capital...

6-3.1-24-7. Certification of Qualified Indiana Business; Forms; Fee - Sec. 7. (a) The Indiana economic development corporation shall certify...

6-3.1-24-7.5. Certification of Qualified Indiana Investment Fund; Forms - Sec. 7.5. (a) The Indiana economic development corporation may certify...

6-3.1-24-8. Maximum Allowable Credit; Notice to Investors - Note: This version of section effective until 1-1-2023. See also...

6-3.1-24-8-b. Maximum Allowable Credit; Notice to Investors - Note: This version of section effective 1-1-2023. See also preceding...

6-3.1-24-8.5. Maximum Allowable Credit; Qualified Investment Fund; Notice to Investors - Sec. 8.5. (a) A certification provided under section 7.5 of...

6-3.1-24-9. Repealed - As added by P.L.192-2002(ss), SEC.119. Amended by P.L.214-2003, SEC.4; P.L.4-2005,...

6-3.1-24-10. Repealed - As added by P.L.192-2002(ss), SEC.119. Repealed by P.L.165-2021, SEC.84.

6-3.1-24-11. Pass Through Entity; Eligibility of Owners, Shareholders, or Members for Credit - Sec. 11. If a pass through entity is entitled to...

6-3.1-24-12. Carryover of Unused Tax Credit; Assignment of All or Part of the Credit - Sec. 12. (a) If the amount of the credit determined...

6-3.1-24-12.5. Certification of Investment Plan; Application; Proof of Investment Within Two Years - Sec. 12.5. (a) A taxpayer wishing to obtain a credit...

6-3.1-24-13. Returns; Submission of Certificates From Indiana Economic Development Corporation - Sec. 13. To receive the credit provided by this chapter,...

6-3.1-24-14. Tax Credit Not Considered a Security; Issuance or Assignment Not Subject to the Indiana Securities Law - Sec. 14. A certificate or tax credit issued under this...

6-3.1-24-15. Maximum Annual Statewide Allowance for Credits - Sec. 15. (a) Before January 1, 2022, the total amount...