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Indiana Code — Title 6 (Taxation)

IC 6-3.1-38-1

Applicability

Official textiga.in.govlast amended

Sec. 1. This chapter applies only to taxable years beginning after December 31, 2023.
As added by P.L.203-2023, SEC.2.

Amendment history

As added by P.L.203-2023, SEC.2.

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Nearby sections (25 sections)
  1. 6-3.1-37.2-6 · Credit; amount; assignment
  2. 6-3.1-37.2-7 · Credit carryover and carryback
  3. 6-3.1-37.2-8 · Application to corporation
  4. 6-3.1-37.2-9 · Application evaluation
  5. 6-3.1-37.2-10 · Agreement
  6. 6-3.1-37.2-11 · Disqualification for substantial reduction in, or…
  7. 6-3.1-37.2-12 · Application of credit against taxpayer's taxes
  8. 6-3.1-37.2-13 · Claiming of credit and submission of certification
  9. 6-3.1-37.2-14 · Pass through entities
  10. 6-3.1-37.2-15 · Maximum aggregate amount allowed
  11. 6-3.1-37.2-16 · Limitations
  12. 6-3.1-37.2-17 · Expiration; carryforward after expiration
  13. 6-3.1-38-1 · Applicability
  14. 6-3.1-38-2 · "Qualified taxpayer"
  15. 6-3.1-38-3 · "State tax liability"
  16. 6-3.1-38-4 · Credit for qualified taxpayer; credit amounts
  17. 6-3.1-38-5 · Reporting requirements
  18. 6-3.1-38-6 · Claiming credit on tax return
  19. 6-3.1-38-7 · Maximum amount of credit; approval of claims
  20. 6-3.1-38-8 · Credit carryover; carryback or refund of unused credit
  21. 6-3.1-38-9 · Rules
  22. 6-3.1-38.1-1 · "Pass through entity"
  23. 6-3.1-38.1-2 · "Qualified applicant"
  24. 6-3.1-38.1-3 · "Qualified new rail infrastructure expenditures"
  25. 6-3.1-38.1-4 · "Qualified railroad expenditures"
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