Ind. Code § 6-3.1-13-13

Current through P.L. 171-2024
Section 6-3.1-13-13 - Purposes for which credit may be awarded; years for which credit claimed
(a) The corporation may make credit awards under this chapter for any of the following:
(1) To foster job creation in Indiana.
(2) To foster job retention in Indiana.
(b) The credit shall be claimed for the taxable years specified in the taxpayer's tax credit agreement.

IC 6-3.1-13-13

Amended by P.L. 74-2020,SEC. 9, eff. 7/1/2020.
Amended by P.L. 167-2014, SEC. 5, eff. 7/1/2014.
As added by P.L. 41-1994, SEC.1. Amended by P.L. 178-2002, SEC.42; P.L. 4-2005, SEC.69.