Subject to entering into an agreement with the corporation under sections 14 and 15 of this chapter if the corporation certifies that a taxpayer:

1. (1) is an eligible business;
2. (2) completes a qualifying project; and

3. (3) incurs relocation costs;

   the taxpayer is entitled to a credit against the taxpayer's state tax liability for the taxable year in which the relocation costs are incurred. Subject to IC 5-28-6-9 , the credit allowed under this section is equal to the amount determined under section 9 of this chapter.

As added by P.L.193-2005, SEC.21. Amended by P.L.137-2006, SEC.9; P.L.1-2007, SEC.58; P.L.288-2013, SEC.64; P.L.158-2019, SEC.23; P.L.135-2022, SEC.12; P.L.213-2025, SEC.80.