Ind. Code § 6-3.1-4-5

Current through P.L. 171-2024

Section 6-3.1-4-5 - Qualified research expenses; determination

In prescribing standards for determining which qualified research expenses are considered Indiana qualified research expenses for purposes of computing the credit provided by this chapter, the department may consider:

(1) the place where the services are performed;

(2) the residence or business location of the person or persons performing the services;

(3) the place where qualified research supplies are consumed; and

(4) other factors that the department determines are relevant for the determination.

IC 6-3.1-4-5

As added by P.L. 51-1984, SEC.1.