6-3-3-13. Adoption Credit
Sec. 13. (a) This section applies only to taxable years beginning after December 31, 2014. (b) Each taxable year, an individual who is eligible to claim the credit provided by Section 23 of the Internal Revenue Code on the individual’s federal return for the taxable year is entitled to a credit against the individual’s adjusted […]
6-3-3-14.5. Credit for Amounts Expended by Teacher for Classroom Supplies
Sec. 14.5. (a) As used in this section, “classroom supplies” means any items that qualify for the educator expense deduction under Section 62(a)(2)(D) of the Internal Revenue Code (as effective December 31, 2013). (b) Each taxable year, an individual employed as a teacher (as defined in IC 20-18-2-22(a)) is entitled to a credit against the […]
6-3-3-14.6. Repealed
As added by P.L.213-2015, SEC.83. Amended by P.L.181-2016, SEC.26; P.L.217-2017, SEC.65. Repealed by P.L.108-2019, SEC.120.
6-3-3-9. Unified Tax Credit for the Elderly
Sec. 9. (a) The credit provided by this section shall be known as the unified tax credit for the elderly. (b) As used in this section, unless the context clearly indicates otherwise: (1) “Household federal adjusted gross income” means the total adjusted gross income, as defined in Section 62 of the Internal Revenue Code, of […]
6-3-3-10. Enterprise Zone Employers; Credit; Employment Expenditures
Sec. 10. (a) As used in this section: “Base period wages” means the following: (1) In the case of a taxpayer other than a pass through entity, wages paid or payable by a taxpayer to its employees during the year that ends on the last day of the month that immediately precedes the month in […]
6-3-3-12. Credit for Contributions to College Choice Education Savings Plan; Date of Contribution; Repayment of Credit After Nonqualified Withdrawals; Designation of Contributions After December 31, 2018
Note: This version of section effective until 1-1-2024. See also following version of this section, effective 1-1-2024. Sec. 12. (a) As used in this section, “account” has the meaning set forth in IC 21-9-2-2. (b) As used in this section, “account beneficiary” has the meaning set forth in IC 21-9-2-3. (c) As used in this […]
6-3-3-12-b. Credit for Contributions to College Choice Education Savings Plan; Date of Contribution; Repayment of Credit After Nonqualified Withdrawals; Designation of Contributions After December 31, 2018
Note: This version of section effective 1-1-2024. See also preceding version of this section, effective until 1-1-2024. Sec. 12. (a) As used in this section, “account” has the meaning set forth in IC 21-9-2-2. (b) As used in this section, “account beneficiary” has the meaning set forth in IC 21-9-2-3. (c) As used in this […]
6-3-3-12.1. Credit for Contributions to Able Account; Date of Contribution; Repayment of Credit After Nonqualified Withdrawals
Effective 1-1-2024. Sec. 12.1. (a) As used in this section, “ABLE account” has the meaning set forth in IC 12-11-14-1. (b) As used in this section, “contribution” means the amount of money directly provided to an Indiana ABLE 529A savings plan account by a taxpayer. A contribution does not include any of the following: (1) […]
6-3-3-1. Amounts Deducted and Withheld
Sec. 1. (a) Subject to subsection (b), the amount deducted and withheld as tax under IC 6-3-4 or IC 6-5.5-2-8 during any taxable year shall be allowed as a credit to the taxpayer against the tax imposed on the taxpayer by IC 6-3-2. (b) For each taxable year, the credit provided to a taxpayer by […]
6-3-3-2. Repealed
Formerly: Acts 1963(ss), c.32, s.302. As amended by P.L.2-1988, SEC.9. Repealed by P.L.192-2002(ss), SEC.191.