IC 6-3.1-30-8 — Tax credit
Chapter 30. Headquarters Relocation Tax Credit
Section text
Sec. 8. Subject to entering into an agreement with the corporation under sections 14 and 15 of this chapter if the corporation certifies that a taxpayer: (1) is an eligible business; (2) completes a qualifying project; and (3) incurs relocation costs; the taxpayer is entitled to a credit against the taxpayer's state tax liability for the taxable year in which the relocation costs are incurred. Subject to IC 5-28-6-9, the credit allowed under this section is equal to the amount determined under section 9 of this chapter.
As added by P.L.193-2005, SEC.21. Amended by P.L.137-2006, SEC.9; P.L.1-2007, SEC.58; P.L.288-2013, SEC.64; P.L.158-2019, SEC.23; P.L.135-2022, SEC.12; P.L.213-2025, SEC.80.
Source: official publisher (2026 edition)