Indiana § 6-3.1-30-8 Tax credit

Indiana Statutes

§ 6-3.1-30-8 — Tax credit

Indiana § 6-3.1-30-8

Art. 3.1STATE TAX LIABILITY CREDITS

Ch. 30Headquarters Relocation Tax Credit

This text of Indiana § 6-3.1-30-8 (Tax credit) 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 § 6-3.1-30-8 (2026).

Text

Subject to entering into an agreement with the corporation under sections 14 and 15 of this chapter if the corporation certifies that a taxpayer:

(1)is an eligible business;

(2)completes a qualifying project; and

(3)incurs relocation costs; the taxpayer is entitled to a credit against the taxpayer's state tax liability for the taxable year in which the relocation costs are incurred. Subject to IC 5-28-6-9, the credit allowed under this section is equal to the amount determined under section 9 of this chapter.

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Subject to entering into an agreement with the
corporation under sections 14 and 15 of this chapter if the corporation
certifies that a taxpayer:
(1) is an eligible business;
(2) completes a qualifying project; and
(3) incurs relocation costs;
the taxpayer is entitled to a credit against the taxpayer's state tax
liability for the taxable year in which the relocation costs are incurred.
Subject to IC 5-28-6-9, the credit allowed under this section is equal to
the amount determined under section 9 of this chapter.

Legislative History

As added by P.L.193-2005, SEC.21. Amended by P.L.137-2006, SEC.9; P.L.1-2007, SEC.58; P.L.288-2013, SEC.64; P.L.158-2019, SEC.23; P.L.135-2022, SEC.12; P.L.213-2025, SEC.80.