Applicability; applications

Official textiga.in.govlast amended 2022

Sec. 1. The state tax credit provided by this chapter applies only to taxable years beginning on or after January 1, 2024. However, beginning July 1, 2023:

# (1)

eligible applicants may submit applications to the authority for state tax credits for qualified projects; and

# (2)

the authority may evaluate applications and issue eligibility statements;
under section 7 of this chapter.
As added by P.L.137-2022, SEC.52.

Amendment history

As added by P.L.137-2022, SEC.52.

Source: view the official text

Nearby sections (25 sections)

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
6-3.1-34.6-11 · Claiming credit; pass through entity
6-3.1-34.6-12 · Procedure to claim credit
6-3.1-34.6-13 · Credit carryover; no carryback or refund
6-3.1-34.6-14 · Credit sale, assignment, or transfer prohibited
6-3.1-35-1 · Applicability; applications
6-3.1-35-2 · Definitions
6-3.1-35-3 · Amount of credit; computation
6-3.1-35-4 · Credit carryover
6-3.1-35-5 · Allocation of the credit by pass through entities that do…
6-3.1-35-6 · Credit assignment
6-3.1-35-7 · Requirements to be awarded a credit; maximum amount of
6-3.1-35-8 · Annual aggregate credit limit
6-3.1-35-9 · Procedures to claim a credit
6-3.1-35-10 · Rules
6-3.1-35-11 · Evaluation of the effectiveness of the credit
6-3.1-35-12 · Expiration of chapter
6-3.1-35.8-1 · Definitions

Full table of contents →