Indiana Code
Article 3.1. State Tax Liability Credits
Chapter 26. Hoosier Business Investment Tax Credit

6-3.1-26-0.3. Legalization of Actions Taken by Indiana Economic Development Corporation in Administration of Chapter After February 8, 2005, and Before May 11, 2005 - Sec. 0.3. The actions taken by the Indiana economic development...

6-3.1-26-1. Repealed - As added by P.L.224-2003, SEC.197. Repealed by P.L.288-2013, SEC.49.

6-3.1-26-2. Repealed - As added by P.L.224-2003, SEC.197. Repealed by P.L.4-2005, SEC.148.

6-3.1-26-2.5. "Corporation" - Sec. 2.5. As used in this chapter, "corporation" means the...

6-3.1-26-3. Repealed - As added by P.L.224-2003, SEC.197. Repealed by P.L.145-2016, SEC.30.

6-3.1-26-3.1. "Digital Manufacturing Equipment" - Sec. 3.1. As used in this chapter, "digital manufacturing equipment"...

6-3.1-26-4. Repealed - As added by P.L.224-2003, SEC.197. Repealed by P.L.288-2013, SEC.50.

6-3.1-26-5. "Highly Compensated Employee" - Sec. 5. As used in this chapter, "highly compensated employee"...

6-3.1-26-5.5. "Motion Picture or Audio Production" - Sec. 5.5. As used in this chapter, "motion picture or...

6-3.1-26-6. "New Employee" - Sec. 6. As used in this chapter, "new employee" has...

6-3.1-26-7. "Pass Through Entity" - Sec. 7. As used in this chapter, "pass through entity"...

6-3.1-26-8. "Qualified Investment" - Sec. 8. (a) As used in this chapter, "qualified investment"...

6-3.1-26-8.5. "Logistics Investment" - Sec. 8.5. For purposes of this chapter, a "logistics investment"...

6-3.1-26-9. "State Tax Liability" - Sec. 9. As used in this chapter, "state tax liability"...

6-3.1-26-10. Repealed - As added by P.L.224-2003, SEC.197. Repealed by P.L.199-2005, SEC.40.

6-3.1-26-11. "Taxpayer" - Sec. 11. As used in this chapter, "taxpayer" means an...

6-3.1-26-12. Purpose of Credit - Sec. 12. The corporation may make credit awards under this...

6-3.1-26-13. Entitlement to Credit - Sec. 13. A taxpayer that: (1) is awarded a tax...

6-3.1-26-14. Amount of Credit - Sec. 14. The total amount of a tax credit claimed...

6-3.1-26-15. Carry Forward of Credit; Acceleration of Certain Credits - Sec. 15. (a) Subject to subsection (d) and (g), a...

6-3.1-26-16. Shareholder or Partner Entitled to Credit; Acceleration of Certain Credits - Sec. 16. (a) If a pass through entity does not...

6-3.1-26-17. Application - Sec. 17. A person that proposes a project to: (1)...

6-3.1-26-18. Agreement for Credit; Conditions - Sec. 18. After receipt of an application, the corporation may...

6-3.1-26-19. Credit Disallowed for Relocated Jobs - Sec. 19. A person is not entitled to claim the...

6-3.1-26-20. Certification of Qualified Investments - Sec. 20. (a) The corporation shall certify the amount of...

6-3.1-26-21. Agreement for Credit; Contents - Sec. 21. The corporation shall enter into an agreement with...

6-3.1-26-22. Certificate of Verification - Sec. 22. A taxpayer claiming a credit under this chapter...

6-3.1-26-23. Noncompliance With Agreement; Assessments - Sec. 23. If the corporation determines that a taxpayer who...

6-3.1-26-24. Repealed - As added by P.L.224-2003, SEC.197. Amended by P.L.28-2004, SEC.66; P.L.4-2005,...

6-3.1-26-25. Biennial Evaluation; Reporting Requirements - Sec. 25. (a) On a biennial basis, the corporation shall...

6-3.1-26-26. Repealed - As added by P.L.224-2003, SEC.197. Amended by P.L.81-2004, SEC.16; P.L.137-2006,...