Ind. Code § 6-3.1-13-13
Purposes for which credit may be awarded; years for which credit claimed
Redline — January 1, 2018 → current.View current text →
Current — January 1, 2023
As of January 1, 2018
Sec. 13. (a) The corporation may make credit awards under this chapter for any of the following:
Sec. 13. (a) The corporation may make credit awards under this chapter for any of the following:
(1) To foster job creation in Indiana.
(1) To foster job creation in Indiana.
(2) To foster job retention in Indiana.
(2) To foster job retention in Indiana.
(3) For taxable years beginning after December 31, 2014, and before January 1, 2019, to foster employment in Indiana of students who participate in a course of study that includes a cooperative arrangement between an educational institution and an employer for the training of students in high wage, high demand jobs that require an industry certification.
(b) The credit shall be claimed for the taxable years specified in the taxpayer's tax credit agreement.
(b) The credit shall be claimed for the taxable years specified in the taxpayer's tax credit agreement.
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.