Sec. 16. This chapter expires January 1, 2030. IC 6-3.1-45 Chapter 45. Small Modular Nuclear Reactor Manufacturing Expense Tax Credit 6-3.1-45-1 Applicability 6-3.1-45-2 "Department" 6-3.1-45-3 "Qualified investment" 6-3.1-45-4 "Small modular nuclear reactor" 6-3.1-45-5 "State tax liability" 6-3.1-45-6 "Taxpayer" 6-3.1-45-7 Credit for qualified investment; amount of credit 6-3.1-45-8 Carryover of excess credit; taxpayer not entitled to carryback or refund 6-3.1-45-9 Pass through entity without state tax liability; tax credit for shareholder, partner, or member 6-3.1-45-10 Claiming credit; annual state tax return; required information
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