Sec. 8. (a) Notwithstanding any other law, a taxpayer is not entitled to receive a credit under this chapter for interest received on a qualified loan made after December 31, 2017. However, this section may not be construed to prevent a taxpayer from carrying an unused tax credit attributable to a qualified loan made before January 1, 2018, forward to a taxable year beginning after December 31, 2017, and before January 1, 2028, in the manner provided by section 3 of this chapter. (b) This chapter expires January 1, 2028. IC 6-3.1-8 Chapter 8. Repealed IC 6-3.1-9 Chapter 9. Neighborhood Assistance Credits 6-3.1-9-1 Definitions 6-3.1-9-2 Eligible persons; application for allocation of tax credits; approval 6-3.1-9-3 Amount of credit; application; pass through entities; shareholders or partners of firms without tax liability 6-3.1-9-4 Documentation for credit; form; contents; priority notification of credit allowable 6-3.1-9-5 Amount of tax credits allowed 6-3.1-9-6 Allowable years of credit
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