Amount of credit
Sec. 14. The total amount of a tax credit claimed for a taxable
year under this chapter is a percentage determined by the
corporation, not to exceed ten percent (10%), of the amount of a
qualified investment made by the taxpayer in Indiana during that
taxable year. The taxpayer may carry forward any unused credit.
As added by P.L.224-2003, SEC.197. Amended by P.L.199-2005,
SEC.20.
Last modified: May 28, 2006