Ind. Code § 6-3.1-34.6-1

Current through P.L. 171-2024
Section 6-3.1-34.6-1 - Applicability
(a) Subject to subsection (b), this chapter applies to taxable years beginning after December 31, 2012.
(b) A person is not entitled to a tax credit for placing a qualified vehicle into service after December 31, 2016. However, this subsection may not be construed to prevent a person from carrying an unused tax credit attributable to a qualified vehicle placed into service before January 1, 2017, forward to a taxable year beginning after December 31, 2016, in the manner provided by section 13 of this chapter.

IC 6-3.1-34.6-1

Amended by P.L. 213-2015, SEC. 87, eff. 1/1/2013.
Added by P.L. 277-2013, SEC. 6, eff. 1/1/2014.