Indiana Statutes
§ 6-3.1-45-7 — Credit for qualified investment; amount of credit
Indiana § 6-3.1-45-7
JurisdictionIndiana
Art. 3.1STATE TAX LIABILITY CREDITS
Ch. 45Small Modular Nuclear Reactor Manufacturing
This text of Indiana § 6-3.1-45-7 (Credit for qualified investment; amount of 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 § 6-3.1-45-7 (2026).
Text
A taxpayer is entitled to a credit against the
taxpayer's state tax liability in the taxable year in which the taxpayer
makes a qualified investment. The amount of the credit provided by
this section is equal to twenty percent (20%) of the amount of the
taxpayer's qualified investment.
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Legislative History
As added by P.L.217-2025, SEC.1.
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Repealed§ 6-1.1-1-14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 § 6-3.1-45-7, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-3.1-45-7.