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Indiana Code
Title 6
3.1
Chapter 38.1
IC 6-3.1-38.1
Railroad Tax Credit for Qualified Infrastructure Investment
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"Pass through entity"
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"Qualified applicant"
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"Qualified new rail infrastructure expenditures"
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"Qualified railroad expenditures"
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"Qualified rural county"
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"State tax liability"
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"Taxpayer"
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Applying for tax credit; eligibility
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Amount of tax credit
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Amount of tax credit; pass through entities
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Claiming tax credit
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Carry over of excess tax credit
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Assignment of tax credit
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Aggregate amount of tax credits permitted
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Expiration