6-3.1-2-2. Credit for employment of eligible teacher

IN Code § 6-3.1-2-2 (2019) (N/A)
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Sec. 2. Subject to the limitation established in sections 4 and 5 of this chapter, a taxpayer that employs an eligible teacher in a qualified position during a school summer recess is entitled to a tax credit against his state income tax liability as provided for under section 3 of this chapter.

As added by P.L.51-1984, SEC.1.