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 […]
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 […]
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 […]
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 […]
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) […]
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 […]
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 […]
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 Repealed by P.L.108-2019, SEC.120.
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 Repealed by P.L.192-2002(ss), SEC.191.
Sec. 3. (a) Whenever a resident person has become liable for tax to another state upon all or any part of the person’s income for a taxable year derived from sources without this state and subject to taxation under IC 6-3-2, the amount of tax paid by the person to the other state shall be […]
Formerly: Acts 1963(ss), c.32, s.304; Acts 1965, c.279, s.1; Acts 1967, c.355, s.1. Repealed by Acts 1977, P.L.78, SEC.6.
As added by Acts 1977, P.L.78, SEC.4. Amended by Acts 1979, P.L.68, SEC.2. Repealed by Acts 1981, P.L.25, SEC.9.
Sec. 5. (a) At the election of the taxpayer, there shall be allowed, as a credit against the adjusted gross income tax imposed by IC 6-3-1 through IC 6-3-7 for the taxable year, an amount (subject to the applicable limitations provided by this section) equal to fifty percent (50%) of the aggregate amount of charitable […]
As added by P.L.56-1990, SEC.1. Amended by P.L.1-2003, SEC.34; P.L.269-2003, SEC.7; P.L.2-2007, SEC.122. Repealed by P.L.181-2016, SEC.24.
Formerly: Acts 1973, P.L.50, SEC.2. As amended by Acts 1980, P.L.54, SEC.3. Repealed by Acts 1981, P.L.25, SEC.9.
As added by Acts 1975, P.L.352, SEC.1. Amended by Acts 1979, P.L.71, SEC.1; Acts 1980, P.L.51, SEC.3; Acts 1981, P.L.77, SEC.11; P.L.82-1983, SEC.6. Repealed by P.L.96-1989, SEC.25.
As added by Acts 1978, P.L.43, SEC.2. Amended by Acts 1980, P.L.54, SEC.4. Repealed by Acts 1981, P.L.25, SEC.9.
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 […]
