Note: This version of section effective 1-1-2022. See also preceding version of this section, effective until 1-1-2022.
Sec. 6. A taxpayer that:
(1) provides qualified investment capital to a qualified Indiana business or a qualified Indiana investment fund; and
(2) fulfills the requirements of the Indiana economic development corporation under section 12.5 of this chapter;
is entitled to a credit against the taxpayer's state tax liability in a taxable year equal to the amount specified in section 8 or 8.5 of this chapter, whichever is applicable.
As added by P.L.192-2002(ss), SEC.119. Amended by P.L.214-2003, SEC.2; P.L.4-2005, SEC.97; P.L.165-2021, SEC.79.