Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 17 - TAXATION OF FINANCIAL INSTITUTIONS
Rule 3 - Computation of Tax
Section 3-9 - Other credits that can be applied against the FIT
Universal Citation: 45 IN Admin Code 3-9
Current through September 18, 2024
Authority: IC 6-5.5-9-1
Affected: IC 6-3-3-10; IC 6-3.1; IC 6-5.5
Sec. 9.
The following credits are available to be taken for purposes of reducing a corporation's FIT liability:
(1) Enterprise zone employment expense credit (IC 6-3-3-10).
(2) Teacher's summer employment credit (IC 6-3.1-2).
(3) Donation of high technology equipment for schools credit (IC 6-3.1-3).
(4) Investment credit (IC 6-3.1-5).
(5) Enterprise zone loan interest credit (IC 6-3.1-7).
(6) Neighborhood assistance credit (IC 6-3.1-9).
(7) Industrial recovery tax credit (IC 6-3.1-11).
(8) Drug and alcohol abuse prevention credit (IC 6-3.1-12).
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