Statutes, codes, and regulations
Indiana Code
Title 6 - TAXATIONArticle 3.1 - STATE TAX LIABILITY CREDITS
Chapter 4 - RESEARCH EXPENSE CREDITS
Section 6-3.1-4-6 - Federal credit expiration date inapplicable

Ind. Code § 6-3.1-4-6

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Current through P.L. 171-2024
Section 6-3.1-4-6 - Federal credit expiration date inapplicable

Notwithstanding Section 41 of the Internal Revenue Code, the termination date in Section 41(h) of the Internal Revenue Code does not apply to a taxpayer who is eligible for the credit under this chapter for the taxable year in which the Indiana qualified research expense is incurred.

IC 6-3.1-4-6

As added by P.L. 51-1984, SEC.1. Amended by P.L. 53-1984, SEC.2; P.L. 57-1990, SEC.5; P.L. 43-1992, SEC.10; P.L. 76-1993, SEC.1; P.L. 19-1994, SEC.9; P.L. 8-1996, SEC.8; P.L. 4-2000, SEC.13; P.L. 192-2002 (ss), SEC.90; P.L. 224-2003, SEC.191; P.L. 81-2004, SEC.12.