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IC 6-3.1-45 – Small Modular Nuclear Reactor Manufacturing Expense Tax Credit | Midpage
Collections
Indiana Code
Title 6
3.1
Chapter 45
IC 6-3.1-45
Small Modular Nuclear Reactor Manufacturing Expense Tax Credit
1
Applicability
2
"Department"
3
"Qualified investment"
4
"Small modular nuclear reactor"
5
"State tax liability"
6
"Taxpayer"
7
Credit for qualified investment; amount of credit
8
Carryover of excess credit; taxpayer not entitled to carryback or refund
9
Pass through entity without state tax liability; tax credit for shareholder, partner, or member
10
Claiming credit; annual state tax return; required information