Indiana Code
Article 3.1. State Tax Liability Credits
Chapter 30.5. School Scholarship Tax Credit

6-3.1-30.5-0.5. Severability - Sec. 0.5. Each provision of P.L.92-2011 is presumed to be...

6-3.1-30.5-1. "Credit" - Sec. 1. As used in this chapter, "credit" refers to...

6-3.1-30.5-2. "Pass Through Entity" - Sec. 2. As used in this chapter, "pass through entity"...

6-3.1-30.5-3. "Scholarship Granting Organization" - Sec. 3. As used in this chapter, "scholarship granting organization"...

6-3.1-30.5-4. "School Scholarship Program" - Sec. 4. As used in this chapter, "school scholarship program"...

6-3.1-30.5-5. "State Tax Liability" - Sec. 5. As used in this chapter, "state tax liability"...

6-3.1-30.5-6. "Taxpayer" - Sec. 6. As used in this chapter, "taxpayer" means an...

6-3.1-30.5-7. Credit - Sec. 7. (a) A taxpayer that makes a contribution to...

6-3.1-30.5-8. Amount of Credit - Sec. 8. The amount of a taxpayer's credit is equal...

6-3.1-30.5-9.5. Unused Credit Carried Forward; Taxable Years Beginning After December 31, 2012 - Sec. 9.5. (a) This section applies to a taxpayer that...

6-3.1-30.5-10. Pass Through Entities - Sec. 10. If a pass through entity is entitled to...

6-3.1-30.5-11. Claim of Credit; Submission of Information - Sec. 11. To apply a credit against the taxpayer's state...

6-3.1-30.5-12. Use of Contribution - Sec. 12. A contribution to a scholarship granting organization shall...

6-3.1-30.5-13. Maximum Amount of Credit - Sec. 13. (a) The total amount of tax credits awarded...

6-3.1-30.5-14. Information Posted by the Department - Sec. 14. The department, on an Internet web site used...

6-3.1-30.5-15. Adoption of Rules - Sec. 15. The department shall adopt rules under IC 4-22-2...