Indiana § 6-3.1-36-7 Application for tax credit; certification of eligibility

Indiana Statutes

§ 6-3.1-36-7 — Application for tax credit; certification of eligibility

Indiana § 6-3.1-36-7

Art. 3.1STATE TAX LIABILITY CREDITS

Ch. 36Film and Media Production Tax Credit

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Bluebook

Ind. Code § 6-3.1-36-7 (2026).

Text

(a)A qualified applicant may apply to the corporation for a tax credit under this chapter. The corporation shall prescribe the form and contents of the application.

(b)The corporation shall evaluate an applicant's eligibility for a tax credit under this chapter.

(c)The corporation may certify the eligibility of a taxpayer that meets the requirements for a tax credit under this chapter.

(d)If the corporation certifies a taxpayer under subsection (c), the corporation shall determine the percentage used to calculate the amount of a tax credit under section 8(2) of this chapter.

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(a) A qualified applicant may apply to the
corporation for a tax credit under this chapter. The corporation shall
prescribe the form and contents of the application.
(b) The corporation shall evaluate an applicant's eligibility for a tax
credit under this chapter.
(c) The corporation may certify the eligibility of a taxpayer that
meets the requirements for a tax credit under this chapter.
(d) If the corporation certifies a taxpayer under subsection (c), the
corporation shall determine the percentage used to calculate the
amount of a tax credit under section 8(2) of this chapter.