Sec. 8. (a) A taxpayer that makes a qualified expenditure in a taxable year is entitled to a credit against the taxpayer's state tax liability for the taxable year.
(b) Subject to section 9 of this chapter, the maximum amount of the credit to which a taxpayer is entitled in a particular taxable year is equal to the lesser of:
(1) fifty percent (50%) of the employer's qualified expenditures in the taxable year; or
(2) one hundred thousand dollars ($100,000).