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2021 Indiana Code
Title 6. Taxation
Article 3.1. State Tax Liability Credits
Chapter 24. Venture Capital Investment Tax Credit
6-3.1-24-2.5. "Qualified Indiana Investment Fund"
Universal Citation: IN Code § 6-3.1-24-2.5 (2021)
Effective 1-1-2022.
Sec. 2.5. As used in this chapter, "qualified Indiana investment fund" means any private fund that meets the definition of a venture capital fund in 17 CFR 275.203(l)-1 and that is certified by the Indiana economic development corporation as provided in section 7.5 of this chapter.
As added by P.L.165-2021, SEC.76.
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