2012 Indiana Code
TITLE 6. TAXATION
ARTICLE 3.1. STATE TAX LIABILITY CREDITS
CHAPTER 21. EARNED INCOME TAX CREDIT

IC 6-3.1-21
Chapter 21. Earned Income Tax Credit

IC 6-3.1-21-1
Creation of credit
Sec. 1. This chapter creates the Indiana earned income tax credit.
As added by P.L.273-1999, SEC.227.

IC 6-3.1-21-2
Repealed
(Repealed by P.L.192-2002(ss), SEC.191.)

IC 6-3.1-21-3
Repealed
(Repealed by P.L.192-2002(ss), SEC.191.)

IC 6-3.1-21-4
Repealed
(Repealed by P.L.192-2002(ss), SEC.191.)

IC 6-3.1-21-5
Repealed
(Repealed by P.L.192-2002(ss), SEC.191.)

IC 6-3.1-21-6
Credit; amount; calculation; eligible persons
Sec. 6. (a) Except as provided by subsection (b), an individual who is eligible for an earned income tax credit under Section 32 of the Internal Revenue Code, as it existed before being amended by the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (P.L. 111-312), is eligible for a credit under this chapter equal to nine percent (9%) of the amount of the federal earned income tax credit that the individual:
(1) is eligible to receive in the taxable year; and
(2) claimed for the taxable year;
under Section 32 of the Internal Revenue Code as it existed before being amended by the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (P.L. 111-312).
(b) In the case of a nonresident taxpayer or a resident taxpayer residing in Indiana for a period of less than the taxpayer's entire taxable year, the amount of the credit is equal to the product of:
(1) the amount determined under subsection (a); multiplied by
(2) the quotient of the taxpayer's income taxable in Indiana divided by the taxpayer's total income.
(c) If the credit amount exceeds the taxpayer's adjusted gross income tax liability for the taxable year, the excess, less any advance payments of the credit made by the taxpayer's employer under IC 6-3-4-8 that reduce the excess, shall be refunded to the taxpayer.
As added by P.L.273-1999, SEC.227. Amended by P.L.192-2002(ss), SEC.114; P.L.131-2008, SEC.17; P.L.146-2008, SEC.325;

P.L.1-2009, SEC.52; P.L.229-2011, SEC.87.

IC 6-3.1-21-7
Repealed
(Repealed by P.L.192-2002(ss), SEC.191.)

IC 6-3.1-21-8
Claim for credit on return; submission of information
Sec. 8. To obtain a credit under this chapter, a taxpayer must claim the advance payment or credit in the manner prescribed by the department of state revenue. The taxpayer shall submit to the department of state revenue all information that the department of state revenue determines is necessary for the calculation of the credit provided by this chapter.
As added by P.L.273-1999, SEC.227. Amended by P.L.192-2002(ss), SEC.115; P.L.172-2011, SEC.65.

IC 6-3.1-21-9
Application of credit to TANF
Sec. 9. (a) The division of family resources shall apply the refundable portion of the credits provided under this chapter as expenditures toward Indiana's maintenance of effort under the federal Temporary Assistance for Needy Families (TANF) program (45 CFR 265).
(b) The department of state revenue shall collect and provide the data requested by the division of family resources that is necessary to comply with this section.
As added by P.L.273-1999, SEC.227. Amended by P.L.145-2006, SEC.17; P.L.1-2009, SEC.53.

IC 6-3.1-21-10
Repealed
(Repealed by P.L.146-2008, SEC.817.)