Section 6-3.1-39.5-8 - Entitlement to credit; amount of credit(a) A taxpayer that makes a qualified expenditure in a taxable year is entitled to a credit against the taxpayer's state tax liability for the taxable year.(b) Subject to section 9 of this chapter, the maximum amount of the credit to which a taxpayer is entitled in a particular taxable year is equal to the lesser of:(1) fifty percent (50%) of the employer's qualified expenditures in the taxable year; or(2) one hundred thousand dollars ($100,000).Added by P.L. 201-2023,SEC. 103, eff. 1/1/2024.