6-3.1-31-14. No tax credits allowed after 2011; carryforward of unused tax credits

IN Code § 6-3.1-31-14 (2019) (N/A)
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Sec. 14. (a) A tax credit may not be awarded under this chapter for making available after December 31, 2011, a health benefit plan.

(b) Any tax credit previously awarded but not claimed may not be carried over to a taxable year beginning during the period January 1, 2012, through December 31, 2013, and must be carried forward to a taxable year that begins after December 31, 2013, and before January 1, 2016.

As added by P.L.172-2011, SEC.69.