Indiana § 6-3.1-30.5-7 Credit

Indiana Statutes

§ 6-3.1-30.5-7 — Credit

Indiana § 6-3.1-30.5-7

Art. 3.1STATE TAX LIABILITY CREDITS

Ch. 30.5School Scholarship Tax Credit

This text of Indiana § 6-3.1-30.5-7 (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 § 6-3.1-30.5-7 (2026).

Text

(a)A taxpayer that makes a contribution to a scholarship granting organization for use by the scholarship granting organization in a school scholarship program is entitled to a credit against the taxpayer's state tax liability in the taxable year in which the taxpayer makes the contribution.

(b)A taxpayer is not entitled to a credit under this chapter for a contribution to a scholarship granting organization that is used to provide a scholarship or other assistance to a child participating in the early education grant pilot program under IC 12-17.2-7.2.

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(a) A taxpayer that makes a contribution to
a scholarship granting organization for use by the scholarship granting
organization in a school scholarship program is entitled to a credit
against the taxpayer's state tax liability in the taxable year in which the
taxpayer makes the contribution.
(b) A taxpayer is not entitled to a credit under this chapter for a
contribution to a scholarship granting organization that is used to
provide a scholarship or other assistance to a child participating in the
early education grant pilot program under IC 12-17.2-7.2.