Indiana Code — Title 6 (Taxation)
IC 6-3.1-18-8
Credit supplement; other credits
Official textiga.in.govlast amended
Sec. 8. The credit provided under section 7 of this chapter is in addition to a tax credit to which a shareholder, partner, or member of a pass through entity is otherwise entitled under IC 6-3, this article, or IC 6-5.5. However, a pass through entity and a shareholder, partner, or member of the pass through entity may not claim more than one (1) credit for the same qualified expenditure.
As added by P.L.15-1997, SEC.2. Amended by P.L.1-2003, SEC.38; P.L.269-2003, SEC.10.
Amendment history
As added by P.L.15-1997, SEC.2. Amended by P.L.1-2003, SEC.38; P.L.269-2003, SEC.10.
Source: view the official text
Nearby sections (25 sections)
- 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"
- 6-3.1-18-5 · "State tax liability"
- 6-3.1-18-6 · Credit; amount; calculation; application
- 6-3.1-18-7 · Application of tax credit to pass through entities;…
- 6-3.1-18-8 · Credit supplement; other credits
- 6-3.1-18-9 · Documentation for credit; form; contents; notification of…
- 6-3.1-18-10 · Amount of tax credits allowed
- 6-3.1-18-11 · Tax credit available only in year paid
- 6-3.1-19-1 · "State and local tax liability"
- 6-3.1-19-1.5 · "Pass through entity"
- 6-3.1-19-2 · "Qualified investment"
- 6-3.1-19-2.5 · "Taxpayer"
- 6-3.1-19-3 · Entitlement to credit; amount; assignment
- 6-3.1-19-4 · Credit carryover; carryback or refund unavailable
- 6-3.1-19-5 · Ineligibility for credit to extent of reduction or…
- 6-3.1-19-5.5 · Repealed
- 6-3.1-19-6 · Method of claiming credit; submission of information