Indiana Code — Title 6 (Taxation)
IC 6-3.1-34-21
Evaluation of the performance of the tax credit program;
report
Sec. 21.
# (a)
The board shall establish measurements for evaluating the performance of the tax credit program under this chapter.
# (b)
Beginning in 2023, and each odd-numbered year thereafter, the corporation shall provide for an evaluation of the tax credit program. The evaluation shall include an assessment of the effectiveness of the program, and the evaluation shall specifically report on the extent to which the tax credit program met the measurements established by the board under subsection (a). The corporation shall include information received or compiled under this section in the economic incentives and compliance report submitted under IC 5-28-28 for the calendar year in which the evaluation is completed.
As added by P.L.158-2019, SEC.29.
Amendment history
As added by P.L.158-2019, SEC.29.
Source: view the official text
Nearby sections (25 sections)
- 6-3.1-34-9 · "State tax liability"
- 6-3.1-34-10 · "Taxpayer"
- 6-3.1-34-11 · Application; amount of credit; pass through entity
- 6-3.1-34-12 · Allocation of credit against taxes owed; order;…
- 6-3.1-34-13 · Credit carryover
- 6-3.1-34-14 · Credit assignment
- 6-3.1-34-15 · Requirements to be awarded a credit
- 6-3.1-34-16 · Factors considered in determining whether to award a…
- 6-3.1-34-17 · Requirement that taxpayer enter into agreement with the
- 6-3.1-34-18 · Repayment provisions
- 6-3.1-34-19 · Procedure to claim a credit
- 6-3.1-34-20 · Notice of noncompliance; assessment
- 6-3.1-34-21 · Evaluation of the performance of the tax credit program;
- 6-3.1-34-22 · Repealed
- 6-3.1-34-23 · Credit subject to annual aggregate credit limit
- 6-3.1-34.6-1 · Applicability
- 6-3.1-34.6-2 · "Department"
- 6-3.1-34.6-3 · "Natural gas"
- 6-3.1-34.6-4 · "Pass through entity"
- 6-3.1-34.6-5 · "Person"
- 6-3.1-34.6-6 · "Qualified vehicle"
- 6-3.1-34.6-7 · "State tax liability"
- 6-3.1-34.6-8 · Credit claims; credit amounts; claims for vehicles…
- 6-3.1-34.6-9 · Maximum credit amount for vehicles placed into service in
- 6-3.1-34.6-10 · Maximum annual credit; maximum overall credit