Indiana Code — Title 6 (Taxation)
IC 6-3.1-45-1
Applicability
Official textiga.in.govlast amended
Sec. 1. This chapter applies to a taxable year beginning after December 31, 2024.
As added by P.L.217-2025, SEC.1.
Amendment history
As added by P.L.217-2025, SEC.1.
Source: view the official text
Nearby sections (25 sections)
- 6-3.1-40.9-5 · "State tax liability"
- 6-3.1-40.9-6 · "Taxpayer"
- 6-3.1-40.9-7 · Entitlement to credit
- 6-3.1-40.9-8 · Amount of credit
- 6-3.1-40.9-9 · Carry forward of credit
- 6-3.1-40.9-10 · Shareholder, partner, or member entitled to credit
- 6-3.1-40.9-11 · Application for approval as an affordable housing…
- 6-3.1-40.9-12 · Claiming the credit
- 6-3.1-40.9-13 · Maximum amount of credits
- 6-3.1-40.9-14 · Information concerning the credit on the department…
- 6-3.1-40.9-15 · Adoption of rules
- 6-3.1-40.9-16 · Expiration
- 6-3.1-45-1 · Applicability
- 6-3.1-45-2 · "Department"
- 6-3.1-45-3 · "Qualified investment"
- 6-3.1-45-4 · "Small modular nuclear reactor"
- 6-3.1-45-5 · "State tax liability"
- 6-3.1-45-6 · "Taxpayer"
- 6-3.1-45-7 · Credit for qualified investment; amount of credit
- 6-3.1-45-8 · Carryover of excess credit; taxpayer not entitled to…
- 6-3.1-45-9 · Pass through entity without state tax liability; tax…
- 6-3.1-45-10 · Claiming credit; annual state tax return; required…
- 6-3.5-4-0.1 · Application of certain amendments to chapter
- 6-3.5-4-0.5 · Ordinance amendments; application; liability
- 6-3.5-4-1 · Definitions