Indiana Code 6-3.1-13-13. Purposes for which credit may be awarded; years for which credit claimed
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Sec. 13. (a) The corporation may make credit awards under this chapter for any of the following:
(2) To foster job retention in Indiana.
(1) To foster job creation in Indiana.
Terms Used In Indiana Code 6-3.1-13-13
- taxpayer: means a person, corporation, partnership, or other entity that has any state tax liability or that submits incremental income tax withholdings under IC 6-3-4-8. See Indiana Code 6-3.1-13-10
(b) The credit shall be claimed for the taxable years specified in the taxpayer‘s tax credit agreement.
As added by P.L.41-1994, SEC.1. Amended by P.L.178-2002, SEC.42; P.L.4-2005, SEC.69; P.L.167-2014, SEC.5; P.L.74-2020, SEC.9.