Chapter
Venture Capital Investment Tax Credit
- Ind. Code § 6-3.1-24-1— "Pass through entity" defined
- Ind. Code § 6-3.1-24-2— "Qualified Indiana business" defined
- Ind. Code § 6-3.1-24-2.5— "Qualified Indiana investment fund"
- Ind. Code § 6-3.1-24-3— "Qualified investment capital" defined
- Ind. Code § 6-3.1-24-4— "State tax liability" defined
- Ind. Code § 6-3.1-24-4.5— "Substantial presence"
- Ind. Code § 6-3.1-24-5— "Taxpayer" defined
- Ind. Code § 6-3.1-24-6— Credit; eligibility
- Ind. Code § 6-3.1-24-7— Certification of qualified Indiana business; forms; fee
- Ind. Code § 6-3.1-24-7.5— Certification of qualified Indiana investment fund; forms
- Ind. Code § 6-3.1-24-8— Maximum allowable credit; notice to investors
- Ind. Code § 6-3.1-24-8.5— Maximum allowable credit; qualified investment fund; notice to investors
- Ind. Code § 6-3.1-24-9— Repealed
- Ind. Code § 6-3.1-24-10— Repealed
- Ind. Code § 6-3.1-24-11— Pass through entity; eligibility of owners, shareholders, or members for credit
- Ind. Code § 6-3.1-24-12— Carryover of unused tax credit; assignment of all or part of the credit
- Ind. Code § 6-3.1-24-12.5— Certification of investment plan; application; proof of investment within two years
- Ind. Code § 6-3.1-24-13— Returns; submission of certificates from Indiana economic development corporation
- Ind. Code § 6-3.1-24-14— Tax credit not considered a security; issuance or assignment not subject to the Indiana securities law
- Ind. Code § 6-3.1-24-15— Maximum annual statewide allowance for credits