Sec. 17. This chapter expires December 31, 2027. The expiration of this chapter on December 31, 2027, does not affect a taxpayer's ability to carry forward the amount of any unused credit awarded before the expiration of this chapter. IC 6-3.1-38 Chapter 38. Health Reimbursement Arrangement Credit 6-3.1-38-1 Applicability 6-3.1-38-2 "Qualified taxpayer" 6-3.1-38-3 "State tax liability" 6-3.1-38-4 Credit for qualified taxpayer; credit amounts 6-3.1-38-5 Reporting requirements 6-3.1-38-6 Claiming credit on tax return 6-3.1-38-7 Maximum amount of credit; approval of claims 6-3.1-38-8 Credit carryover; carryback or refund of unused credit 6-3.1-38-9 Rules
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