Credit supplement; other credits
Sec. 8. The credit provided under section 7 of this chapter is in
addition to a tax credit to which a shareholder, partner, or member of
a pass through entity is otherwise entitled under IC 6-3, this article,
or IC 6-5.5. However, a pass through entity and a shareholder,
partner, or member of the pass through entity may not claim more
than one (1) credit for the same qualified expenditure.
As added by P.L.15-1997, SEC.2. Amended by P.L.1-2003, SEC.38;
P.L.269-2003, SEC.10.
Last modified: May 28, 2006