IC 5-28-2-1.5 — "Applicable tax credit"
Chapter 2. Definitions
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Sec. 1.5. "Applicable tax credit" means a tax credit available under any of the following: (1) IC 6-3.1-13. (2) IC 6-3.1-17.1. (3) IC 6-3.1-19. (4) IC 6-3.1-26. (5) IC 6-3.1-30. (6) IC 6-3.1-34. (7) IC 6-3.1-36. (8) IC 6-3.1-37.2.
As added by P.L.135-2022, SEC.2. Amended by P.L.214-2023, SEC.1; P.L.213-2025, SEC.68.
Source: official publisher (2026 edition)