Indiana Statutes
§ 6-3.1-39.5-14 — Maximum aggregate amount of credits
Indiana § 6-3.1-39.5-14
JurisdictionIndiana
Art. 3.1STATE TAX LIABILITY CREDITS
Ch. 39.5Employer Child Care Expenditure Credits
This text of Indiana § 6-3.1-39.5-14 (Maximum aggregate amount of credits) 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 § 6-3.1-39.5-14 (2026).
Text
(a)The maximum aggregate amount of
tax credits allowed under this chapter may not exceed two million five
hundred thousand dollars ($2,500,000) in each state fiscal year.
(b)The department shall record the time of filing of each return
claiming a tax credit under this chapter and shall approve the tax
credits, if they otherwise qualify for a tax credit under this chapter, in
the chronological order in which the returns are filed in the state fiscal
year.
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Legislative History
As added by P.L.201-2023, SEC.103.
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"§ 6-1.1-1-12
"Political subdivision"§ 6-1.1-1-13
Repealed§ 6-1.1-1-14
"Property taxation"§ 6-1.1-1-15
"Real property"§ 6-1.1-1-16
"School corporation"§ 6-1.1-1-17
"Special assessment"§ 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"Cite This Page — Counsel Stack
Bluebook (online)
Indiana § 6-3.1-39.5-14, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-3.1-39.5-14.