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U.S. State Codes
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Indiana
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Title 6. Taxation
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Article 3.1. State Tax Liab...
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Chapter 18. Individual Development Account Tax ...
Chapter 18. Individual Development Account Tax Credit
6-3.1-18-1. "Community development corporation"
6-3.1-18-2. "Fund"
6-3.1-18-3. "Individual development account"
6-3.1-18-4. "Pass through entity"
6-3.1-18-4.5. "Qualified contribution"
6-3.1-18-5. "State tax liability"
6-3.1-18-6. Credit; amount; calculation; application
6-3.1-18-7. Application of tax credit to pass through entities; calculation
6-3.1-18-8. Credit supplement; other credits
6-3.1-18-9. Application for tax credit; proof of payment
6-3.1-18-10. Amount of tax credits allowed
6-3.1-18-11. Tax credit available only in year paid