Ind. Code § 6-3.1-36-7

Current through P.L. 171-2024
Section 6-3.1-36-7 - Application for tax credit; certification of eligibility
(a) A qualified applicant may apply to the corporation for a tax credit under this chapter. The corporation shall prescribe the form and contents of the application.
(b) The corporation shall evaluate an applicant's eligibility for a tax credit under this chapter.
(c) The corporation may certify the eligibility of a taxpayer that meets the requirements for a tax credit under this chapter.
(d) If the corporation certifies a taxpayer under subsection (c), the corporation shall determine the percentage used to calculate the amount of a tax credit under section 8(2) of this chapter.

IC 6-3.1-36-7

Added by P.L. 135-2022,SEC. 19, eff. 7/1/2022.