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