1. (a) The corporation may make credit awards under this chapter for any of the following:

   1. (1) To foster job creation in Indiana.
   2. (2) To foster job retention in Indiana.
2. (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.