Indiana Code — Title 6 (Taxation)
IC 6-3.1-17.1-12
Annual aggregate credit limit
Official textiga.in.govlast amended
Sec. 12. For each state fiscal year beginning after June 30, 2023, and ending before July
1, 2030, the aggregate amount of state tax credits allowed under this chapter may not exceed ten million dollars ($10,000,000).
As added by P.L.236-2023, SEC.67.
Amendment history
As added by P.L.236-2023, SEC.67.
Source: view the official text
Nearby sections (25 sections)
- 6-3.1-16.1-1 · Authorization to claim credit
- 6-3.1-17.1-1 · Applicability of chapter
- 6-3.1-17.1-2 · "Pass through entity"
- 6-3.1-17.1-3 · "Qualified historic structure"
- 6-3.1-17.1-4 · "Qualified rehabilitation expenditure"
- 6-3.1-17.1-5 · "Qualified taxpayer"
- 6-3.1-17.1-6 · "State tax liability"
- 6-3.1-17.1-7 · Amount of credit; computation
- 6-3.1-17.1-8 · Pass through entity; shareholder; partner; or member
- 6-3.1-17.1-9 · Claiming of credit on annual state tax return
- 6-3.1-17.1-10 · Carryover of unused credit amount
- 6-3.1-17.1-11 · Credit assignment
- 6-3.1-17.1-12 · Annual aggregate credit limit
- 6-3.1-17.1-13 · Credit included in calculation of aggregate tax credits…
- 6-3.1-17.1-14 · Adoption of rules
- 6-3.1-17.1-15 · Expiration of chapter
- 6-3.1-18-0.3 · "Authority"
- 6-3.1-18-0.5 · "Business firm"
- 6-3.1-18-0.7 · "Community based organization"
- 6-3.1-18-1 · "Community development corporation"
- 6-3.1-18-2 · "Fund"
- 6-3.1-18-3 · "Individual development account"
- 6-3.1-18-4 · "Pass through entity"
- 6-3.1-18-4.3 · "Person"
- 6-3.1-18-4.5 · "Qualified contribution"