Ind. Code § 6-3-3-1
Amounts deducted and withheld
Redline — January 1, 2018 → current.View current text →
Current — January 1, 2023
As of January 1, 2018
Sec. 1. The amount deducted and withheld as tax under IC 6-3-4-8, IC 6-3-4-12, and IC 6-3-4-13 during any taxable year shall be allowed as a credit to the taxpayer against the tax imposed on him by IC 6-3-2.
Sec. 1. (a) Subject to subsection (b), the amount deducted and withheld as tax under IC 6-3-4 or IC 6-5.5-2-8 during any taxable year shall be allowed as a credit to the taxpayer against the tax imposed on the taxpayer by IC 6-3-2.
(b) For each taxable year, the credit provided to a taxpayer by subsection (a) is reduced to the extent that the amount deducted and withheld as tax under IC 6-3-4 or IC 6-5.5-2-8 during the taxable year is applied as a credit against the tax imposed by IC 6-5.5.
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.