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2018 Indiana Code
TITLE 6. Taxation
ARTICLE 3.1. STATE TAX LIABILITY CREDITS
CHAPTER 31.2. Small Employer Qualified Wellness Program Tax Credit
6-3.1-31.2-11. No tax credits awarded after 2001; carryforward of unused tax credits
Universal Citation: IN Code § 6-3.1-31.2-11 (2018)
IC 6-3.1-31.2-11 No tax credits awarded after 2001; carryforward of unused tax credits
Sec. 11. (a) A tax credit may not be awarded under this chapter for costs incurred after December 31, 2011.
(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.71.
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