Chapter

Historic Rehabilitation Tax Credit

Ind. Code § 6-3.1-17.1-1— Applicability of chapter
Ind. Code § 6-3.1-17.1-2— "Pass through entity"
Ind. Code § 6-3.1-17.1-3— "Qualified historic structure"
Ind. Code § 6-3.1-17.1-4— "Qualified rehabilitation expenditure"
Ind. Code § 6-3.1-17.1-5— "Qualified taxpayer"
Ind. Code § 6-3.1-17.1-6— "State tax liability"
Ind. Code § 6-3.1-17.1-7— Amount of credit; computation
Ind. Code § 6-3.1-17.1-8— Pass through entity; shareholder; partner; or member
Ind. Code § 6-3.1-17.1-9— Claiming of credit on annual state tax return
Ind. Code § 6-3.1-17.1-10— Carryover of unused credit amount
Ind. Code § 6-3.1-17.1-11— Credit assignment
Ind. Code § 6-3.1-17.1-12— Annual aggregate credit limit
Ind. Code § 6-3.1-17.1-13— Credit included in calculation of aggregate tax credits that may be certified by the Indiana economic development corporation
Ind. Code § 6-3.1-17.1-14— Adoption of rules
Ind. Code § 6-3.1-17.1-15— Expiration of chapter