Ind. Code § 6-3.1-13-13
Purposes for which credit may be awarded; years for which credit claimed
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.
(a) The corporation may make credit awards under this chapter for any of the following:
- (1) To foster job creation in Indiana.
- (2) To foster job retention in Indiana.
- (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.