Credit; eligibility
Sec. 6. A taxpayer that:
(1) provides qualified investment capital to a qualified Indiana
business; and
(2) fulfills the requirements of the Indiana economic
development corporation under section 12.5 of this chapter;
is entitled to a credit against the person's state tax liability in a
taxable year equal to the amount specified in section 10 of this
chapter.
As added by P.L.192-2002(ss), SEC.119. Amended by P.L.214-2003,
SEC.2; P.L.4-2005, SEC.97.
Last modified: May 28, 2006