Authority: IC 6-5.5-9-1

Affected: IC 6-3-3-10; IC 6-3.1; IC 6-5.5

Sec. 9. The following credits are available to be taken for purposes of reducing a corporation's FIT liability:

1. (1) Enterprise zone employment expense credit (IC 6-3-3-10).
2. (2) Teacher's summer employment credit (IC 6-3.1-2).
3. (3) Donation of high technology equipment for schools credit (IC 6-3.1-3).
4. (4) Investment credit (IC 6-3.1-5).
5. (5) Enterprise zone loan interest credit (IC 6-3.1-7).
6. (6) Neighborhood assistance credit (IC 6-3.1-9).
7. (7) Industrial recovery tax credit (IC 6-3.1-11).
8. (8) Drug and alcohol abuse prevention credit (IC 6-3.1-12).

(Department of State Revenue; 45 IAC 17-3-9; filed Jan 22, 1991, 4:55 p.m.: 14 IR 1219)