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2018 Indiana Code
TITLE 6. Taxation
ARTICLE 3.1. STATE TAX LIABILITY CREDITS
CHAPTER 30. Headquarters Relocation Tax Credit
6-3.1-30-2. "Eligible business"
Universal Citation: IN Code § 6-3.1-30-2 (2018)
IC 6-3.1-30-2 "Eligible business"
Sec. 2. As used in this chapter, "eligible business" means a business that:
(1) is engaged in either interstate or intrastate commerce;
(2) maintains a corporate headquarters at a location outside Indiana;
(3) has not previously maintained a corporate headquarters at a location in Indiana;
(4) had annual worldwide revenues of at least fifty million dollars ($50,000,000) for the taxable year immediately preceding the business's application for a tax credit under section 12 of this chapter; and
(5) commits contractually to relocating its corporate headquarters to Indiana.
As added by P.L.193-2005, SEC.21. Amended by P.L.137-2006, SEC.8; P.L.288-2013, SEC.62.
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