Federal credit expiration date inapplicable
Sec. 6. Notwithstanding Section 41 of the Internal Revenue Code,
the termination date in Section 41(h) of the Internal Revenue Code
does not apply to a taxpayer who is eligible for the credit under this
chapter for the taxable year in which the Indiana qualified research
expense is incurred.
As added by P.L.51-1984, SEC.1. Amended by P.L.53-1984, SEC.2;
P.L.57-1990, SEC.5; P.L.43-1992, SEC.10; P.L.76-1993, SEC.1;
P.L.19-1994, SEC.9; P.L.8-1996, SEC.8; P.L.4-2000, SEC.13;
P.L.192-2002(ss), SEC.90; P.L.224-2003, SEC.191; P.L.81-2004,
SEC.12.
Last modified: May 28, 2006