Indiana § 6-3-3-1 Amounts deducted and withheld

Indiana Statutes

§ 6-3-3-1 — Amounts deducted and withheld

Indiana § 6-3-3-1

Art. 3STATE INCOME TAXES

Ch. 3Credits

This text of Indiana § 6-3-3-1 (Amounts deducted and withheld) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ind. Code § 6-3-3-1 (2026).

Text

(a)Subject to subsection (b), the amount deducted and withheld as tax under IC 6-3-4 or IC 6-5.5-2-8 during any taxable year shall be allowed as a credit to the taxpayer against the tax imposed on the taxpayer by IC 6-3-2.

(b)For each taxable year, the credit provided to a taxpayer by subsection (a) is reduced to the extent that the amount deducted and withheld as tax under IC 6-3-4 or IC 6-5.5-2-8 during the taxable year is applied as a credit against the tax imposed by IC 6-5.5. Formerly: Acts 1963(ss), c.32, s.301; Acts 1965, c.233, s.15. As amended by P.L.2-1988, SEC.8; P.L.146-2020, SEC.25.

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(a) Subject to subsection (b), the amount
deducted and withheld as tax under IC 6-3-4 or IC 6-5.5-2-8 during any
taxable year shall be allowed as a credit to the taxpayer against the tax
imposed on the taxpayer by IC 6-3-2.
(b) For each taxable year, the credit provided to a taxpayer by
subsection (a) is reduced to the extent that the amount deducted and
withheld as tax under IC 6-3-4 or IC 6-5.5-2-8 during the taxable year
is applied as a credit against the tax imposed by IC 6-5.5.
Formerly: Acts 1963(ss), c.32, s.301; Acts 1965, c.233, s.15. As
amended by P.L.2-1988, SEC.8; P.L.146-2020, SEC.25.