Indiana Code
Article 3.1. State Tax Liability Credits
Chapter 35. Affordable and Workforce Housing Tax Credit

6-3.1-35-1. Applicability; Applications - Effective 7-1-2023. Sec. 1. The state tax credit provided by...

6-3.1-35-2. Definitions - Effective 7-1-2023. Sec. 2. The following definitions apply throughout this...

6-3.1-35-3. Amount of Credit; Computation - Effective 7-1-2023. Sec. 3. (a) Except as otherwise provided in...

6-3.1-35-4. Credit Carryover - Effective 7-1-2023. Sec. 4. (a) If a holder's state tax...

6-3.1-35-5. Allocation of the Credit by Pass Through Entities That Do Not Have State Tax Liability - Effective 7-1-2023. Sec. 5. (a) If a pass through entity...

6-3.1-35-6. Credit Assignment - Effective 7-1-2023. Sec. 6. (a) A holder of a state...

6-3.1-35-7. Requirements to Be Awarded a Credit; Maximum Amount of Credits - Effective 7-1-2023. Sec. 7. (a) An eligible applicant who wishes...

6-3.1-35-8. Annual Aggregate Credit Limit - Effective 7-1-2023. Sec. 8. (a) For each state fiscal year...

6-3.1-35-9. Procedures to Claim a Credit - Effective 7-1-2023. Sec. 9. To receive the state tax credit...

6-3.1-35-10. Rules - Effective 7-1-2023. Sec. 10. The department or the authority, or...

6-3.1-35-11. Evaluation of the Effectiveness of the Credit - Effective 7-1-2023. Sec. 11. This chapter is subject to review...

6-3.1-35-12. Expiration of Chapter - Effective 7-1-2023. Sec. 12. This chapter expires July 1, 2028....