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2018 Indiana Code
TITLE 6. Taxation
ARTICLE 3.1. STATE TAX LIABILITY CREDITS
CHAPTER 14. Maternity Home Tax Credit
6-3.1-14-9. No tax credits awarded after 2011; carryforward of unused credits
Universal Citation: IN Code § 6-3.1-14-9 (2018)
IC 6-3.1-14-9 No tax credits awarded after 2011; carryforward of unused credits
Sec. 9. (a) A tax credit may not be awarded under this chapter for the providing, after December 31, 2011, of a temporary residence.
(b) Any tax credit previously awarded but not claimed may not be carried over to a taxable year beginning during the period January 1, 2012, through December 31, 2013, and must be carried forward to a taxable year that begins after December 31, 2013, and before January 1, 2016.
As added by P.L.172-2011, SEC.62.
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