Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 17-3-9
Other credits that can be applied against the FIT
Sec. 9. The following credits are available to be taken for purposes of reducing a corporation's FIT liability:
# (1)
Enterprise zone employment expense credit (IC 6-3-3-10).
# (2)
Teacher's summer employment credit (IC 6-3.1-2).
# (3)
Donation of high technology equipment for schools credit (IC 6-3.1-3).
# (4)
Investment credit (IC 6-3.1-5).
# (5)
Enterprise zone loan interest credit (IC 6-3.1-7).
# (6)
Neighborhood assistance credit (IC 6-3.1-9).
# (7)
Industrial recovery tax credit (IC 6-3.1-11).
# (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)
Amendment history
(Department of State Revenue; 45 IAC 17-3-9; filed Jan 22, 1991, 4:55 p.m.: 14 IR 1219)
Source: view the official text
Nearby sections (25 sections)
- 17-2-6 · Transacting business within Indiana
- 17-2-7 · Exemptions; certain activities
- 17-2-8 · "Soliciting business" defined
- 17-2-9 · Regularly soliciting business; presumption
- 17-3-1 · Adjusted gross income
- 17-3-2 · Methods of reporting
- 17-3-3 · Calculating the FIT liability for resident taxpayers filing a…
- 17-3-4 · Calculating the FIT liability for the nonresident taxpayer…
- 17-3-5 · Unitary groups
- 17-3-6 · Calculating the FIT liability for taxpayers filing a combined…
- 17-3-7 · Credits for taxes paid to other states
- 17-3-8 · Credits for certain nonresident taxpayers
- 17-3-9 · Other credits that can be applied against the FIT
- 17-3-10 · Attributing receipts for nonresident taxpayers and…
- 17-4-1 · Resident state chartered credit unions
- 17-4-2 · Nonresident state chartered credit unions
- 17-4-3 · Federally chartered credit unions; exemption
- 17-4-4 · Partnerships or trusts
- 17-4-5 · Investment companies
- 17-5-1 · Required reporting
- 18-1-1 · Applicability (Transferred)
- 18-1-2 · "Calendar month" defined (Repealed)
- 18-1-3 · "Calendar week" defined (Repealed)
- 18-1-4 · "Calendar year" defined (Repealed)
- 18-1-5 · "Day" defined (Repealed)