Ind. Code § 6-3.1-37.2-4
As used in this chapter, "state tax liability" means the taxpayer's total tax liability that is incurred under:
(3) IC 6-5.5 (the financial institutions tax);
as computed after the application of the credits that, under IC 6-3.1-1-2 , are to be applied before the credit provided by this chapter.
As added by P.L.214-2023, SEC.2.