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Indiana Code
Title 6
3.1
Chapter 24
IC 6-3.1-24
Venture Capital Investment Tax Credit
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1
"Pass through entity" defined
2
"Qualified Indiana business" defined
2.5
"Qualified Indiana investment fund"
3
"Qualified investment capital" defined
4
"State tax liability" defined
4.5
"Substantial presence"
5
"Taxpayer" defined
6
Credit; eligibility
7
Certification of qualified Indiana business; forms; fee
7.5
Certification of qualified Indiana investment fund; forms
8
Maximum allowable credit; notice to investors
8.5
Maximum allowable credit; qualified investment fund; notice to investors
9
Repealed
10
Repealed
11
Pass through entity; eligibility of owners, shareholders, or members for credit
12
Carryover of unused tax credit; assignment of all or part of the credit
12.5
Certification of investment plan; application; proof of investment within two years
13
Returns; submission of certificates from Indiana economic development corporation
14
Tax credit not considered a security; issuance or assignment not subject to the Indiana securities law
15
Maximum annual statewide allowance for credits