Ind. Code § 6-3.1-30.5-7

Current through P.L. 171-2024
Section 6-3.1-30.5-7 - Credit
(a) A taxpayer that makes a contribution to a scholarship granting organization for use by the scholarship granting organization in a school scholarship program is entitled to a credit against the taxpayer's state tax liability in the taxable year in which the taxpayer makes the contribution.
(b) A taxpayer is not entitled to a credit under this chapter for a contribution to a scholarship granting organization that is used to provide a scholarship or other assistance to a child participating in the early education grant pilot program under IC 12-17.2-7.2.

IC 6-3.1-30.5-7

Amended by P.L. 202-2014, SEC. 1, eff. 7/1/2014.
As added by P.L. 182-2009 (ss), SEC.205.