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Indiana Code — Title 6 (Taxation)

IC 6-3.1-4-6

Federal credit expiration date inapplicable

Official textiga.in.govlast amended

Sec. 6. Notwithstanding Section 41 of the Internal Revenue Code, the termination date in Section 41(h) of the Internal Revenue Code does not apply to a taxpayer who is eligible for the credit under this chapter for the taxable year in which the Indiana qualified research expense is incurred.

As added by P.L.51-1984, SEC.1. Amended by P.L.53-1984, SEC.2; P.L.57-1990, SEC.5;
P.L.43-1992, SEC.10; P.L.76-1993, SEC.1; P.L.19-1994, SEC.9; P.L.8-1996, SEC.8;
P.L.4-2000, SEC.13; P.L.192-2002(ss), SEC.90; P.L.224-2003, SEC.191; P.L.81-2004,
SEC.12.

Amendment history

As added by P.L.51-1984, SEC.1. Amended by P.L.53-1984, SEC.2; P.L.57-1990, SEC.5; P.L.43-1992, SEC.10; P.L.76-1993, SEC.1; P.L.19-1994, SEC.9; P.L.8-1996, SEC.8; P.L.4-2000, SEC.13; P.L.192-2002(ss), SEC.90; P.L.224-2003, SEC.191; P.L.81-2004, SEC.12.

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  2. 6-3.1-1-1 · Definitions; application
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  7. 6-3.1-4-1 · Definitions
  8. 6-3.1-4-2 · Amount of credit; computation
  9. 6-3.1-4-2.5 · Amount of credit; alternative computation
  10. 6-3.1-4-3 · Unused credits carried forward
  11. 6-3.1-4-4 · Application of Internal Revenue Code provisions
  12. 6-3.1-4-5 · Qualified research expenses; determination
  13. 6-3.1-4-6 · Federal credit expiration date inapplicable
  14. 6-3.1-4-7 · Pass through entity; shareholder, partner, or member
  15. 6-3.1-4-8 · Disclosure of reasons for not claiming the federal credit
  16. 6-3.1-7-1 · Definitions
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  18. 6-3.1-7-3 · Credit carryover
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  21. 6-3.1-7-6 · Disallowance of credit
  22. 6-3.1-7-7 · Tax credit report
  23. 6-3.1-7-8 · Program expiration; treatment of credit carryovers
  24. 6-3.1-9-1 · Definitions
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