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IC 6-3.1-17.1 – Historic Rehabilitation Tax Credit | Midpage
Collections
Indiana Code
Title 6
3.1
Chapter 17.1
IC 6-3.1-17.1
Historic Rehabilitation Tax Credit
1
Applicability of chapter
2
"Pass through entity"
3
"Qualified historic structure"
4
"Qualified rehabilitation expenditure"
5
"Qualified taxpayer"
6
"State tax liability"
7
Amount of credit; computation
8
Pass through entity; shareholder; partner; or member
9
Claiming of credit on annual state tax return
10
Carryover of unused credit amount
11
Credit assignment
12
Annual aggregate credit limit
13
Credit included in calculation of aggregate tax credits that may be certified by the Indiana economic development corporation
14
Adoption of rules
15
Expiration of chapter