Chapter

Small Modular Nuclear Reactor Manufacturing Expense Tax Credit

Ind. Code § 6-3.1-45-1— Applicability
Ind. Code § 6-3.1-45-2— "Department"
Ind. Code § 6-3.1-45-3— "Qualified investment"
Ind. Code § 6-3.1-45-4— "Small modular nuclear reactor"
Ind. Code § 6-3.1-45-5— "State tax liability"
Ind. Code § 6-3.1-45-6— "Taxpayer"
Ind. Code § 6-3.1-45-7— Credit for qualified investment; amount of credit
Ind. Code § 6-3.1-45-8— Carryover of excess credit; taxpayer not entitled to carryback or refund
Ind. Code § 6-3.1-45-9— Pass through entity without state tax liability; tax credit for shareholder, partner, or member
Ind. Code § 6-3.1-45-10— Claiming credit; annual state tax return; required information