Indiana Code
Article 3.1. State Tax Liability Credits
Chapter 36. Film and Media Production Tax Credit

6-3.1-36-1. "Corporation" - Sec. 1. As used in this chapter, "corporation" refers to...

6-3.1-36-2. "Qualified Applicant" - Sec. 2. As used in this chapter, "qualified applicant" means...

6-3.1-36-3. "Qualified Media Production" - Sec. 3. As used in this chapter, "qualified media production"...

6-3.1-36-4. "Qualified Production Expenses" - Sec. 4. As used in this chapter, "qualified production expenses"...

6-3.1-36-5. "State Tax Liability" - Sec. 5. As used in this chapter, "state tax liability"...

6-3.1-36-6. "Taxpayer" - Sec. 6. As used in this chapter, "taxpayer" means a...

6-3.1-36-7. Application for Tax Credit; Certification of Eligibility - Sec. 7. (a) A qualified applicant may apply to the...

6-3.1-36-8. Determination of Tax Credit Amount - Sec. 8. If the corporation certifies a taxpayer under section...

6-3.1-36-9. Pass Through Entity; Shareholder, Partner, or Member - Sec. 9. If a pass through entity is entitled to...

6-3.1-36-10. Claiming of Credit on State Tax Return - Sec. 10. To receive the credit provided by this chapter,...

6-3.1-36-11. Credit Carryover - Sec. 11. (a) The amount of the credit provided by...

6-3.1-36-12. Credit Subject to Annual Aggregate Credit Limit - Sec. 12. A tax credit awarded under this chapter is...

6-3.1-36-13. Expiration - Sec. 13. This chapter expires July 1, 2027. As added...