Applicability; applications
Ind. Code § 6-3.1-35-1
in effectSec. 1. The state tax credit provided by this chapter applies only to taxable years beginning on or after January 1, 2024. However, beginning July 1, 2023:
(1) eligible applicants may submit applications to the authority for state tax credits for qualified projects; and
(2) the authority may evaluate applications and issue eligibility statements;
under section 7 of this chapter.
As added by P.L.137-2022, SEC.52.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/6Fetched: 10/17/2026