Indiana Code
Article 3.1. State Tax Liability Credits
Chapter 4. Research Expense Credits

6-3.1-4-1. Definitions - Sec. 1. As used in this chapter: "Base amount" means...

6-3.1-4-2. Amount of Credit; Computation - Sec. 2. (a) A taxpayer who incurs Indiana qualified research...

6-3.1-4-2.5. Amount of Credit; Alternative Computation - Sec. 2.5. (a) The general assembly makes the following findings...

6-3.1-4-3. Unused Credits Carried Forward - Sec. 3. (a) The amount of the credit provided by...

6-3.1-4-4. Application of Internal Revenue Code Provisions - Sec. 4. The provisions of Section 41 of the Internal...

6-3.1-4-5. Qualified Research Expenses; Determination - Sec. 5. In prescribing standards for determining which qualified research...

6-3.1-4-6. Federal Credit Expiration Date Inapplicable - Sec. 6. Notwithstanding Section 41 of the Internal Revenue Code,...

6-3.1-4-7. Pass Through Entity; Shareholder, Partner, or Member - Sec. 7. (a) If a pass through entity does not...

6-3.1-4-8. Disclosure of Reasons for Not Claiming the Federal Credit - Sec. 8. (a) If a taxpayer claims a credit for...