Sec. 6. A taxpayer that: (1) provides qualified investment capital to a qualified Indiana business or a qualified Indiana investment fund; and (2) fulfills the requirements of the Indiana economic development corporation under section 12.5 of this chapter; is entitled to a credit against the taxpayer's state tax liability in a taxable year equal to the amount specified in section 8 or 8.5 of this chapter, whichever is applicable.
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