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2019 Indiana Code
Title 6. Taxation
Article 3.1. State Tax Liability Credits
Chapter 31.9. Hoosier Alternative Fuel Vehicle Manufacturer Tax Credit
6-3.1-31.9-17. Certifying a credit award
Universal Citation: IN Code § 6-3.1-31.9-17 (2019)
IC 6-3.1-31.9-17 Certifying a credit award
Note: This version of section effective until 1-1-2020. See also following repeal of this chapter, effective 1-1-2020.
Sec. 17. The corporation shall certify the amount of the qualified investment that is eligible for a credit under this chapter. In determining the credit amount that should be awarded, the corporation shall grant a credit only for the amount of the qualified investment that is directly related to expanding:
(1) the workforce in Indiana; or
(2) the capital investment in Indiana.
As added by P.L.223-2007, SEC.4.
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