Indiana § 6-3.1-22-15.5 Residential historic rehabilitation credit; eligibility

Indiana Statutes

§ 6-3.1-22-15.5 — Residential historic rehabilitation credit; eligibility

Indiana § 6-3.1-22-15.5

Art. 3.1STATE TAX LIABILITY CREDITS

Ch. 22Residential Historic Rehabilitation Credit

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Bluebook

Ind. Code § 6-3.1-22-15.5 (2026).

Text

5. If:

(1)a taxpayer was granted a credit under this chapter by the office before March 10, 2025, for a qualified expenditure; and

(2)the expenditure was claimed in a taxable year other than the year in which the preservation or rehabilitation of the historic property was performed; the credit described in this section may be claimed in the first taxable year beginning after December 31, 2024, and may be carried forward as set forth in section 14 of this chapter.

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5. If:
(1) a taxpayer was granted a credit under this chapter by the office
before March 10, 2025, for a qualified expenditure; and
(2) the expenditure was claimed in a taxable year other than the
year in which the preservation or rehabilitation of the historic
property was performed;
the credit described in this section may be claimed in the first taxable
year beginning after December 31, 2024, and may be carried forward
as set forth in section 14 of this chapter.