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Indiana Code
Title 6
3.1
Chapter 45
IC 6-3.1-45
Small Modular Nuclear Reactor Manufacturing Expense Tax Credit
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1
Applicability
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"Department"
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"Qualified investment"
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"Small modular nuclear reactor"
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"State tax liability"
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"Taxpayer"
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Credit for qualified investment; amount of credit
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Carryover of excess credit; taxpayer not entitled to carryback or refund
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Pass through entity without state tax liability; tax credit for shareholder, partner, or member
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Claiming credit; annual state tax return; required information