Ind. Code § 6-3.1-13-13 – Purposes for which credit may be awarded; years for which credit claimed

(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.
3. (3) For taxable years beginning after December 31, 2014, and before January 1, 2019, to foster employment in Indiana of students who participate in a course of study that includes a cooperative arrangement between an educational institution and an employer for the training of students in high wage, high demand jobs that require an industry certification.
(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.