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Indiana Code — Title 6 (Taxation)

IC 6-3.1-18-4.5

"Qualified contribution"

Official textiga.in.govlast amended

Sec. 4.5. As used in this chapter, "qualified contribution" means a contribution to a fund for which a community development corporation or community based organization has received an allocation of tax credits under IC 4-4-28-13.
As added by P.L.50-2016, SEC.10. Amended by P.L.124-2024, SEC.24.

Amendment history

As added by P.L.50-2016, SEC.10. Amended by P.L.124-2024, SEC.24.

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Nearby sections (25 sections)
  1. 6-3.1-17.1-12 · Annual aggregate credit limit
  2. 6-3.1-17.1-13 · Credit included in calculation of aggregate tax credits…
  3. 6-3.1-17.1-14 · Adoption of rules
  4. 6-3.1-17.1-15 · Expiration of chapter
  5. 6-3.1-18-0.3 · "Authority"
  6. 6-3.1-18-0.5 · "Business firm"
  7. 6-3.1-18-0.7 · "Community based organization"
  8. 6-3.1-18-1 · "Community development corporation"
  9. 6-3.1-18-2 · "Fund"
  10. 6-3.1-18-3 · "Individual development account"
  11. 6-3.1-18-4 · "Pass through entity"
  12. 6-3.1-18-4.3 · "Person"
  13. 6-3.1-18-4.5 · "Qualified contribution"
  14. 6-3.1-18-5 · "State tax liability"
  15. 6-3.1-18-6 · Credit; amount; calculation; application
  16. 6-3.1-18-7 · Application of tax credit to pass through entities;…
  17. 6-3.1-18-8 · Credit supplement; other credits
  18. 6-3.1-18-9 · Documentation for credit; form; contents; notification of…
  19. 6-3.1-18-10 · Amount of tax credits allowed
  20. 6-3.1-18-11 · Tax credit available only in year paid
  21. 6-3.1-19-1 · "State and local tax liability"
  22. 6-3.1-19-1.5 · "Pass through entity"
  23. 6-3.1-19-2 · "Qualified investment"
  24. 6-3.1-19-2.5 · "Taxpayer"
  25. 6-3.1-19-3 · Entitlement to credit; amount; assignment
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