45 Ind. Admin. Code 17-3-9

Current through January 8, 2025
Section 45 IAC 17-3-9 - Other credits that can be applied against the FIT

Authority: IC 6-5.5-9-1

Affected: IC 6-3-3-10; IC 6-3.1; IC 6-5.5

Sec. 9.

The following credits are available to be taken for purposes of reducing a corporation's FIT liability:

(1) Enterprise zone employment expense credit (IC 6-3-3-10).
(2) Teacher's summer employment credit (IC 6-3.1-2).
(3) Donation of high technology equipment for schools credit (IC 6-3.1-3).
(4) Investment credit (IC 6-3.1-5).
(5) Enterprise zone loan interest credit (IC 6-3.1-7).
(6) Neighborhood assistance credit (IC 6-3.1-9).
(7) Industrial recovery tax credit (IC 6-3.1-11).
(8) Drug and alcohol abuse prevention credit (IC 6-3.1-12).

45 IAC 17-3-9

Department of State Revenue; 45 IAC 17-3-9; filed Jan 22, 1991, 4:55 p.m.: 14 IR 1219