Indiana Statutes

§ 6-3.1-24-7.5 — Certification of qualified Indiana investment fund; forms

Indiana § 6-3.1-24-7.5
JurisdictionIndiana
Art. 3.1STATE TAX LIABILITY CREDITS
Ch. 24Venture Capital Investment Tax Credit

This text of Indiana § 6-3.1-24-7.5 (Certification of qualified Indiana investment fund; forms) 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 § 6-3.1-24-7.5 (2026).

Text

5.

(a)The Indiana economic development corporation may certify that an investment fund is a qualified Indiana investment fund if the corporation determines that the fund meets the definition in section 2.5 of this chapter and the requirements in subsection (b).
(b)The Indiana economic development corporation may only certify a fund as a qualified Indiana investment fund if the fund makes investments according to a policy that:
(1)requires eligible companies to be primarily focused on the commercialization of research and development, technology transfer, or application of new technology; and
(2)prioritizes investments in companies that:
(A)have received a grant, loan, or other investment funds provided by the Indiana twenty-first century research and technology fund established by IC

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Legislative History

As added by P.L.165-2021, SEC.80.

Nearby Sections

15
§ 6-1.1-1-1
Applicability
§ 6-1.1-1-1.5
"Assessing official"
§ 6-1.1-1-10
"Person"
§ 6-1.1-1-11
"Personal property"
§ 6-1.1-1-13
Repealed
§ 6-1.1-1-14
"Property taxation"
§ 6-1.1-1-15
"Real property"
§ 6-1.1-1-18
"State agency"
§ 6-1.1-1-19
"Tangible property"
§ 6-1.1-1-2
"Assessment date"
§ 6-1.1-1-20
"Taxing district"
§ 6-1.1-1-21
"Taxing unit"
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Bluebook (online)
Indiana § 6-3.1-24-7.5, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-3.1-24-7.5.