Indiana Code - Taxation - Title 6, Section 6-3.1-24-10

Credit; calculation

Sec. 10. Subject to sections 8 and 13 of this chapter, the amount
of the credit to which a taxpayer is entitled under section 6 this
chapter equals the product of:
(1) twenty percent (20%); multiplied by
(2) the amount of the qualified investment capital provided to
a qualified Indiana business by the taxpayer in the taxable year.
As added by P.L.192-2002(ss), SEC.119.

Last modified: May 28, 2006