Sec. 25. (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, 2020. (b) A taxpayer is entitled to receive a credit for a qualified investment made after December 31, 2019, and before January 1, 2030, if the taxpayer is awarded a credit under: (1) an application approved by the corporation before January 1, 2020; or (2) an agreement entered into by the taxpayer and the corporation before January 1, 2021. (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, 2020, or made as provided in subsection (b) forward to a taxable year beginning after December 31, 2019, and before January 1, 2030, in the manner provided for by section 17 of this chapter. (d) This chapter expires January 1, 2030. IC 6-3.1-11.5 Chapter 11.5. Repealed IC 6-3.1-11.6 Chapter 11.6. Repealed IC 6-3.1-12 Chapter 12. Repealed IC 6-3.1-13 Chapter 13. Economic Development for a Growing Economy Tax Credit 6-3.1-13-0.4 Legalization of actions taken by Indiana economic development corporation in administration of chapter after February 8, 2005, and before May 11, 2005 6-3.1-13-1 Repealed 6-3.1-13-1.5 "Corporation" 6-3.1-13-2 "Credit amount" 6-3.1-13-3 Repealed 6-3.1-13-4 "Full-time employee" 6-3.1-13-5 "Incremental income tax withholdings" 6-3.1-13-5.3 "NAICS" 6-3.1-13-5.5 "NAICS industry sector" 6-3.1-13-6 "New employee" 6-3.1-13-7 "Pass through entity" 6-3.1-13-8 "Related member" 6-3.1-13-9 "State tax liability" 6-3.1-13-10 "Taxpayer" 6-3.1-13-11 Credit against state tax liability 6-3.1-13-12 Repealed 6-3.1-13-13 Purposes for which credit may be awarded; years for which credit claimed 6-3.1-13-14 Application to enter into agreement for tax credit 6-3.1-13-15 Agreement for tax credit with respect to new job creation; conditions 6-3.1-13-15.5 Agreement for tax credit with respect to job retention; conditions 6-3.1-13-15.7 Repealed 6-3.1-13-16 Relocation of jobs from one site to another within state; credit prohibited 6-3.1-13-17 Amount of credit awarded; factors; conditions for a project without a physical location in Indiana 6-3.1-13-18 Duration of credit; maximum credit with respect to job creation; prohibit computation of credit 6-3.1-13-19 Agreement for tax credit with respect to job creation; requirements 6-3.1-13-19.5 Agreement for tax credit with respect to job retention; requirements 6-3.1-13-19.7 Repealed 6-3.1-13-20 Claiming credit; election to receive payment in lieu of credit; submission of required information to department of state revenue 6-3.1-13-21 Pass through entity; calculation of tax credit; shareholder or partner claiming credit; refundable credits 6-3.1-13-22 Noncompliance with agreement; assessments 6-3.1-13-23 Repealed 6-3.1-13-24 Biennial evaluation by Indiana economic development corporation 6-3.1-13-25 Rules adoption; fees 6-3.1-13-26 Economic development for a growing economy fund; use; investments; appropriations 6-3.1-13-27 Repealed 6-3.1-13-28 Repealed 6-3.1-13-29 Credit subject to annual aggregate credit limit
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