Sec. 10. (a) Notwithstanding any other law and except as provided in subsection (b), a taxpayer is entitled to receive a credit under this chapter only for a qualified investment made before January 1, 2018. (b) A taxpayer is entitled to receive a credit for a qualified investment made after December 31, 2017, and before January 1, 2028, if the qualified investment is approved by the Indiana economic development corporation before January 1, 2018. (c) This section may not be construed to prevent a taxpayer from carrying an unused tax credit attributable to a qualified investment made before January 1, 2018, or made as provided in subsection (b) forward to a taxable year beginning after December 31, 2017, and before January 1, 2028, in the manner provided by section 7 of this chapter. (d) This chapter expires January 1, 2028. IC 6-3.1-11 Chapter 11. Industrial Recovery Tax Credit 6-3.1-11-1 "Applicable percentage" 6-3.1-11-2 Repealed 6-3.1-11-2.5 "Corporation" 6-3.1-11-3 Repealed 6-3.1-11-4 "Floor space" 6-3.1-11-5 "Industrial recovery site" 6-3.1-11-6 Repealed 6-3.1-11-7 Repealed 6-3.1-11-8 "Placed in service" 6-3.1-11-9 "Plant" 6-3.1-11-10 "Qualified investment" 6-3.1-11-11 "Rehabilitation" 6-3.1-11-12 "State tax liability" 6-3.1-11-13 "Taxpayer" 6-3.1-11-14 "Vacant" 6-3.1-11-15 Repealed 6-3.1-11-16 Credit for qualified investment; computation of amount; assignment of credit 6-3.1-11-17 Carryover of excess credit; carryback or refund of unused credit barred 6-3.1-11-18 Repealed 6-3.1-11-18.5 Application to enter into agreement with the corporation 6-3.1-11-19 Evaluation of applications; factors considered; additional requirements for certain industrial recovery sites 6-3.1-11-19.5 Requirement that applicant enter into agreement with the corporation as a condition of receiving tax credit 6-3.1-11-20 Repealed 6-3.1-11-21 Disqualification to claim credit due to substantial reduction or cessation of operations in Indiana; determination 6-3.1-11-22 Application of credit against taxes owed; order; computation 6-3.1-11-23 Claiming of credit on annual tax return; certification; required information 6-3.1-11-24 Pass through entities 6-3.1-11-25 Expiration
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