Indiana Code - Taxation - Title 6, Section 6-3.1-13-2

"Credit amount" defined

Sec. 2. As used in this chapter, "credit amount" means the amount
agreed to between the corporation and applicant under this chapter,
but not to exceed, in the case of a credit awarded for a project to
create new jobs in Indiana, the incremental income tax withholdings
attributable to the applicant's project.

As added by P.L.41-1994, SEC.1. Amended by P.L.178-2002,
SEC.41; P.L.4-2005, SEC.67.

Last modified: May 28, 2006