Maximum amount of tax credits allowed
Sec. 9.5. The total amount of credits allowed under:
(1) section 8 of this chapter;
(2) section 9 of this chapter; and
(3) IC 6-3.1-28;
may not exceed twenty million dollars ($20,000,000) for all
taxpayers and all taxable years. The corporation shall determine the
maximum allowable amount for each type of credit, which must be
at least four million dollars ($4,000,000) for each credit.
As added by P.L.191-2005, SEC.7.
Last modified: May 28, 2006