Indiana Code — Title 6 (Taxation)
IC 6-3.1-22-15.5
Residential historic rehabilitation credit; eligibility
Official textiga.in.govlast amended
Sec. 15.5. If:
# (1)
a taxpayer was granted a credit under this chapter by the office before March 10,
2025, for a qualified expenditure; and
# (2)
the expenditure was claimed in a taxable year other than the year in which the preservation or rehabilitation of the historic property was performed;
the credit described in this section may be claimed in the first taxable year beginning after
December 31, 2024, and may be carried forward as set forth in section 14 of this chapter.
As added by P.L.125-2025, SEC.4.
Amendment history
As added by P.L.125-2025, SEC.4.
Source: view the official text
Nearby sections (25 sections)
- 6-3.1-22-4 · "Qualified expenditures"
- 6-3.1-22-5 · "Rehabilitation"
- 6-3.1-22-6 · "State tax liability"
- 6-3.1-22-7 · "Taxpayer"
- 6-3.1-22-8 · Entitlement to credit
- 6-3.1-22-9 · Qualifying conditions; assistance to office by department…
- 6-3.1-22-10 · Certifications for rehabilitation work
- 6-3.1-22-11 · Credit claimed on tax return
- 6-3.1-22-12 · Reduction of adjusted basis
- 6-3.1-22-13 · Recaptured credit
- 6-3.1-22-14 · Credit exceeding tax liability
- 6-3.1-22-15 · Maximum credit; restrictions
- 6-3.1-22-15.5 · Residential historic rehabilitation credit; eligibility
- 6-3.1-22-16 · Adoption of rules
- 6-3.1-24-1 · "Pass through entity" defined
- 6-3.1-24-2 · "Qualified Indiana business" defined
- 6-3.1-24-2.5 · "Qualified Indiana investment fund"
- 6-3.1-24-3 · "Qualified investment capital" defined
- 6-3.1-24-4 · "State tax liability" defined
- 6-3.1-24-4.5 · "Substantial presence"
- 6-3.1-24-5 · "Taxpayer" defined
- 6-3.1-24-6 · Credit; eligibility
- 6-3.1-24-7 · Certification of qualified Indiana business; forms; fee
- 6-3.1-24-7.5 · Certification of qualified Indiana investment fund; forms
- 6-3.1-24-8 · Maximum allowable credit; notice to investors