reglab/housing_qa huggingface dataset:
IN Code § 6-3.1-30-12 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.1. State Tax Liability Credits|Chapter 30. Headquarters Relocation Tax Credit|6-3.1-30-12. Claiming Tax Credit; Returns; Information Required by Department of State Revenue

Sec. 12. To receive the credit provided by this chapter, a taxpayer must claim the credit on the taxpayer's state tax return or returns in the manner prescribed by the department. The taxpayer shall submit to the department the corporation's certification of the following information:(1) Proof of the taxpayer's relocation costs.(2) Proof that the taxpayer is employing in Indiana the number of employees required by section 8 of this chapter.(3) All other information that the department determines is necessary for the calculation of the credit provided by this chapter.As added by P.L.193-2005, SEC.21. Amended by P.L.137-2006, SEC.10; P.L.288-2013, SEC.66.
IN Code § 6-3.1-30-13 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.1. State Tax Liability Credits|Chapter 30. Headquarters Relocation Tax Credit|6-3.1-30-13. Determination of Expenses Resulting From Relocation

Sec. 13. In determining whether an expense of the eligible business directly resulted from the relocation of the business, the department shall consider whether the expense would likely have been incurred by the eligible business if the business had not relocated from its original location.As added by P.L.193-2005, SEC.21.
IN Code § 6-3.1-30-14 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.1. State Tax Liability Credits|Chapter 30. Headquarters Relocation Tax Credit|6-3.1-30-14. Application; Requirement to Enter Into an Agreement With the Corporation

Sec. 14. (a) To be awarded a credit under this chapter, a taxpayer must submit an application to the corporation and enter into an agreement with the corporation.(b) The corporation shall prescribe the form of the application.(c) A taxpayer may claim a credit awarded after June 30, 2019, against the taxpayer's state tax liability for a taxable year only if the corporation awards a credit to the taxpayer and enters into an agreement with the taxpayer under section 15 of this chapter. The corporation may deny an application for a credit under this chapter in its sole discretion. A taxpayer may not seek judicial review of a decision by the corporation to deny a taxpayer's application for a credit.As added by P.L.158-2019, SEC.26.
IN Code § 6-3.1-30-15 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.1. State Tax Liability Credits|Chapter 30. Headquarters Relocation Tax Credit|6-3.1-30-15. Provisions Required in an Agreement

Sec. 15. (a) The corporation shall require the taxpayer to enter into an agreement with the corporation as a condition of receiving a credit under this chapter.(b) The agreement with the corporation must:(1) prescribe the method of certifying the taxpayer's qualified investment;(2) include provisions that authorize the corporation to work with the department and the taxpayer, if the corporation determines that the taxpayer is noncompliant with the terms of the agreement or the provisions of this chapter, to bring the taxpayer into compliance or to protect the interests of the state; and(3) require the taxpayer to:(A) maintain its corporate headquarters at a location in Indiana if the business qualifies as an eligible business under section 2(1) of this chapter; or(B) maintain either:(i) its corporate headquarters at a location in Indiana if the business qualifies as an eligible business under section 2(2) of this chapter; or(ii) the number of jobs that equals eighty percent (80%) of the business's total payroll at a location in Indiana if the business qualifies as an eligible business under section 2(2) of this chapter;for not less than five (5) consecutively succeeding calendar years following the calendar year in which the taxpayer first incurs qualifying relocation expenses.As added by P.L.158-2019, SEC.27.
IN Code § 6-3.1-30-16 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.1. State Tax Liability Credits|Chapter 30. Headquarters Relocation Tax Credit|6-3.1-30-16. Noncompliance With Agreement; Assessments

Sec. 16. (a) If the corporation determines that a taxpayer who has claimed a credit under this chapter is not entitled to the credit because of the taxpayer's noncompliance with the requirements of the tax credit agreement or any of the provisions of this chapter, the corporation shall, after giving the taxpayer an opportunity to explain the noncompliance:(1) notify the department of the noncompliance; and(2) request the department to impose an assessment on the taxpayer in an amount that may not exceed the sum of any previously allowed credits under this chapter together with interest and penalties required or permitted by law.(b) The department shall impose an assessment on a taxpayer if requested by the corporation under subsection (a), unless the assessment is unsupported by law.(c) Notwithstanding the provisions of IC 6-8.1-5-2, an assessment is considered timely if the department issues a proposed assessment:(1) not later than one hundred eighty (180) days from the date the department is notified of the noncompliance; or(2) the date on which the proposed assessment could otherwise be issued in a timely manner under IC 6-8.1-5-2;whichever is later.As added by P.L.158-2019, SEC.28.
IN Code § 6-3.1-30.5-0.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.1. State Tax Liability Credits|Chapter 30.5. School Scholarship Tax Credit|6-3.1-30.5-0.5. Severability

Sec. 0.5. Each provision of P.L.92-2011 is presumed to be and is severable from the remainder to the fullest extent and under IC 1-1-1-8. If any phrase, clause, sentence, or provision of IC 6-3.1-30.5 or IC 20-51, as added and amended, is held invalid for any reason, the invalidity does not affect the other provisions that are to be given effect without the invalid provision or application. The general assembly intends each provision to be passed into law individually and as a whole, without any provisions later found to be invalid or otherwise counter to constitutional or other legal requirements.As added by P.L.63-2012, SEC.6.
IN Code § 6-3.1-30.5-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.1. State Tax Liability Credits|Chapter 30.5. School Scholarship Tax Credit|6-3.1-30.5-1. "Credit"

Sec. 1. As used in this chapter, "credit" refers to a credit granted under this chapter.As added by P.L.182-2009(ss), SEC.205.
IN Code § 6-3.1-30.5-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.1. State Tax Liability Credits|Chapter 30.5. School Scholarship Tax Credit|6-3.1-30.5-2. "Pass Through Entity"

Sec. 2. As used in this chapter, "pass through entity" has the meaning set forth in IC 6-3-1-35.As added by P.L.182-2009(ss), SEC.205.
IN Code § 6-3.1-30.5-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.1. State Tax Liability Credits|Chapter 30.5. School Scholarship Tax Credit|6-3.1-30.5-3. "Scholarship Granting Organization"

Sec. 3. As used in this chapter, "scholarship granting organization" refers to an organization that:(1) is exempt from federal income taxation under Section 501(c)(3) of the Internal Revenue Code; and(2) conducts a school scholarship program without limiting the availability of scholarships to students of only one (1) participating school (as defined in IC 20-51-1-6).As added by P.L.182-2009(ss), SEC.205. Amended by P.L.92-2011, SEC.2.
IN Code § 6-3.1-30.5-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.1. State Tax Liability Credits|Chapter 30.5. School Scholarship Tax Credit|6-3.1-30.5-4. "School Scholarship Program"

Sec. 4. As used in this chapter, "school scholarship program" refers to a scholarship program certified by the department of education under IC 20-51.As added by P.L.182-2009(ss), SEC.205.
IN Code § 6-3.1-30.5-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.1. State Tax Liability Credits|Chapter 30.5. School Scholarship Tax Credit|6-3.1-30.5-5. "State Tax Liability"

Sec. 5. As used in this chapter, "state tax liability" means a taxpayer's total tax liability that is incurred under:(1) IC 6-3-1 through IC 6-3-7 (the adjusted gross income tax);(2) IC 6-5.5 (the financial institutions tax); and(3) IC 27-1-18-2 (the insurance premiums tax) or IC 6-8-15 (the nonprofit agricultural organization health coverage tax);as computed after the application of the credits that under IC 6-3.1-1-2 are to be applied before the credit provided by this chapter.As added by P.L.182-2009(ss), SEC.205. Amended by P.L.154-2020, SEC.20.
IN Code § 6-3.1-30.5-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.1. State Tax Liability Credits|Chapter 30.5. School Scholarship Tax Credit|6-3.1-30.5-6. "Taxpayer"

Sec. 6. As used in this chapter, "taxpayer" means an individual or entity that has any state tax liability.As added by P.L.182-2009(ss), SEC.205.
IN Code § 6-3.1-30.5-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.1. State Tax Liability Credits|Chapter 30.5. School Scholarship Tax Credit|6-3.1-30.5-7. Credit

Sec. 7. (a) A taxpayer that makes a contribution to a scholarship granting organization for use by the scholarship granting organization in a school scholarship program is entitled to a credit against the taxpayer's state tax liability in the taxable year in which the taxpayer makes the contribution.(b) A taxpayer is not entitled to a credit under this chapter for a contribution to a scholarship granting organization that is used to provide a scholarship or other assistance to a child participating in the early education grant pilot program under IC 12-17.2-7.2.As added by P.L.182-2009(ss), SEC.205. Amended by P.L.202-2014, SEC.1.
IN Code § 6-3.1-30.5-8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.1. State Tax Liability Credits|Chapter 30.5. School Scholarship Tax Credit|6-3.1-30.5-8. Amount of Credit

Sec. 8. The amount of a taxpayer's credit is equal to fifty percent (50%) of the amount of the contribution made to the scholarship granting organization for a school scholarship program.As added by P.L.182-2009(ss), SEC.205.
IN Code § 6-3.1-30.5-9.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.1. State Tax Liability Credits|Chapter 30.5. School Scholarship Tax Credit|6-3.1-30.5-9.5. Unused Credit Carried Forward; Taxable Years Beginning After December 31, 2012

Sec. 9.5. (a) This section applies to a taxpayer that is entitled to a tax credit under this chapter for a taxable year beginning after December 31, 2012.(b) If the credit provided by this chapter exceeds the taxpayer's state tax liability for the taxable year for which the credit is first claimed, the excess may be carried forward to succeeding taxable years and used as a credit against the taxpayer's state tax liability during those taxable years. Each time the credit is carried forward to a succeeding taxable year, the credit is reduced by the amount that was used as a credit during the immediately preceding taxable year. The credit provided by this chapter may be carried forward and applied to succeeding taxable years for nine (9) taxable years following the unused credit year.(c) A taxpayer is not entitled to a carryback or refund of any unused credit.As added by P.L.211-2013, SEC.2.
IN Code § 6-3.1-30.5-10 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.1. State Tax Liability Credits|Chapter 30.5. School Scholarship Tax Credit|6-3.1-30.5-10. Pass Through Entities

Sec. 10. If a pass through entity is entitled to a credit under section 7 of this chapter but does not have state tax liability against which the tax credit may be applied, a shareholder, partner, or member of the pass through entity is entitled to a tax credit equal to:(1) the tax credit determined for the pass through entity for the taxable year; multiplied by(2) the percentage of the pass through entity's distributive income to which the shareholder, partner, or member is entitled.As added by P.L.182-2009(ss), SEC.205.
IN Code § 6-3.1-30.5-11 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.1. State Tax Liability Credits|Chapter 30.5. School Scholarship Tax Credit|6-3.1-30.5-11. Claim of Credit; Submission of Information

Sec. 11. To apply a credit against the taxpayer's state tax liability, a taxpayer must claim the credit on the taxpayer's annual state tax return or returns in the manner prescribed by the department. The taxpayer shall submit to the department the information that the department determines is necessary for the department to determine whether the taxpayer is eligible for the credit.As added by P.L.182-2009(ss), SEC.205.
IN Code § 6-3.1-30.5-12 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.1. State Tax Liability Credits|Chapter 30.5. School Scholarship Tax Credit|6-3.1-30.5-12. Use of Contribution

Sec. 12. A contribution to a scholarship granting organization shall be treated as having been made for use in a school scholarship program if:(1) the contribution is made directly to a scholarship granting organization; and(2) either:(A) not later than the date of the contribution, the taxpayer designates in writing to the scholarship granting organization that the contribution is to be used only for a school scholarship program; or(B) the scholarship granting organization provides the taxpayer with written confirmation that the contribution will be dedicated solely for use in a school scholarship program.As added by P.L.182-2009(ss), SEC.205. Amended by P.L.92-2011, SEC.3.
IN Code § 6-3.1-30.5-13 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.1. State Tax Liability Credits|Chapter 30.5. School Scholarship Tax Credit|6-3.1-30.5-13. Maximum Amount of Credit

Sec. 13. (a) The total amount of tax credits awarded under this chapter may not exceed nine million five hundred thousand dollars ($9,500,000) in the state fiscal year beginning July 1, 2016, and ending June 30, 2017.(b) The total amount of tax credits awarded under this chapter in a state fiscal year may not exceed the following:(1) Twelve million five hundred thousand dollars ($12,500,000) for the state fiscal year beginning July 1, 2017, and ending June 30, 2018.(2) Fourteen million dollars ($14,000,000) for the state fiscal year beginning July 1, 2018, and ending June 30, 2019.(3) Fifteen million dollars ($15,000,000) for the state fiscal year beginning July 1, 2019, and ending June 30, 2020.(4) Sixteen million five hundred thousand dollars ($16,500,000) for the state fiscal year:(1) beginning July 1, 2020, and ending June 30, 2021; and(2) beginning after July 1, 2023, and each state fiscal year thereafter.(5) Seventeen million five hundred thousand dollars ($17,500,000) for the state fiscal year beginning July 1, 2021, and ending June 30, 2022.(6) Eighteen million five hundred thousand dollars ($18,500,000) for the state fiscal year beginning July 1, 2022, and ending June 30, 2023.As added by P.L.182-2009(ss), SEC.205. Amended by P.L.92-2011, SEC.4; P.L.205-2013, SEC.84; P.L.213-2015, SEC.86; P.L.217-2017, SEC.66; P.L.108-2019, SEC.123; P.L.165-2021, SEC.90.
IN Code § 6-3.1-30.5-14 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.1. State Tax Liability Credits|Chapter 30.5. School Scholarship Tax Credit|6-3.1-30.5-14. Information Posted by the Department

Sec. 14. The department, on an Internet web site used by the department to provide information to the public, shall provide the following information:(1) The application for the credit provided in this chapter.(2) A timeline for receiving the credit provided in this chapter.(3) The total amount of credits awarded under this chapter during the current state fiscal year.As added by P.L.182-2009(ss), SEC.205.
IN Code § 6-3.1-30.5-15 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.1. State Tax Liability Credits|Chapter 30.5. School Scholarship Tax Credit|6-3.1-30.5-15. Adoption of Rules

Sec. 15. The department shall adopt rules under IC 4-22-2 to implement this chapter.As added by P.L.182-2009(ss), SEC.205.
IN Code § 6-3.1-34-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.1. State Tax Liability Credits|Chapter 34. Redevelopment Tax Credit|6-3.1-34-1. "Board"

Sec. 1. As used in this chapter, "board" means the board of the Indiana economic development corporation.As added by P.L.158-2019, SEC.29.
IN Code § 6-3.1-34-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.1. State Tax Liability Credits|Chapter 34. Redevelopment Tax Credit|6-3.1-34-2. "Corporation"

Sec. 2. As used in this chapter, "corporation" refers to the Indiana economic development corporation established under IC 5-28-3, unless the context clearly denotes otherwise.As added by P.L.158-2019, SEC.29.
IN Code § 6-3.1-34-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.1. State Tax Liability Credits|Chapter 34. Redevelopment Tax Credit|6-3.1-34-3. "Floor Space"

Sec. 3. As used in this chapter, "floor space" means the usable interior floor space of a building.As added by P.L.158-2019, SEC.29.
IN Code § 6-3.1-34-3.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.1. State Tax Liability Credits|Chapter 34. Redevelopment Tax Credit|6-3.1-34-3.5. "Mine Reclamation Site"

Sec. 3.5. As used in this chapter, "mine reclamation site" means:(1) land that has been mined using surface mining methods or underground mining methods, specifically and primarily for the removal of coal; and(2) land that is contiguous to land described in subdivision (1).As added by P.L.154-2020, SEC.21.
IN Code § 6-3.1-34-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.1. State Tax Liability Credits|Chapter 34. Redevelopment Tax Credit|6-3.1-34-4. "Pass Through Entity"

Sec. 4. As used in this chapter, "pass through entity" means a:(1) corporation that is exempt from the adjusted gross income tax under IC 6-3-2-2.8(2);(2) partnership;(3) trust;(4) limited liability company; or(5) limited liability partnership.As added by P.L.158-2019, SEC.29.
IN Code § 6-3.1-34-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.1. State Tax Liability Credits|Chapter 34. Redevelopment Tax Credit|6-3.1-34-5. "Placed in Service"

Sec. 5. As used in this chapter, "placed in service" means that property is placed in a condition or state of readiness and available to be occupied. In the case of a qualified redevelopment site comprised of a complex of buildings, the entire qualified redevelopment site shall be considered to have been placed in service on the date that a building was placed in service if the building has floor space that, when aggregated with the floor space of all buildings in the complex placed in service on earlier dates, exceeds fifty percent (50%) of the total floor space of all buildings in the complex.As added by P.L.158-2019, SEC.29.
IN Code § 6-3.1-34-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.1. State Tax Liability Credits|Chapter 34. Redevelopment Tax Credit|6-3.1-34-6. "Qualified Redevelopment Site"

Sec. 6. As used in this chapter, "qualified redevelopment site" means:(1) land on which a vacant building or complex of buildings was placed in service at least fifteen (15) years before the date on which the application is filed with the corporation under this chapter;(2) land on which a vacant building or complex of buildings:(A) was placed in service at least fifteen (15) years before the date on which the demolition of the vacant building or complex of buildings was completed; and(B) that was demolished in an effort to protect the health, safety, and welfare of the community;(3) land on which a vacant building or complex of buildings:(A) was placed in service at least fifteen (15) years before the date on which the demolition of the vacant building or complex of buildings was completed;(B) was placed in service as a public building;(C) was owned by a unit of local government; and(D) has not been redeveloped since the building was taken out of service as a public building;(4) vacant land;(5) mine reclamation site; or(6) brownfields consisting of more than fifty (50) acres.For a complex of buildings to be considered a qualified redevelopment site under subdivision (1), (2) or (3), the buildings must have been located on a single parcel or contiguous parcels of land that were under common ownership at the time the site was placed in service.As added by P.L.158-2019, SEC.29. Amended by P.L.154-2020, SEC.22.
IN Code § 6-3.1-34-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.1. State Tax Liability Credits|Chapter 34. Redevelopment Tax Credit|6-3.1-34-7. "Qualified Investment"

Sec. 7. As used in this chapter, "qualified investment" means the amount of the taxpayer's expenditures that are:(1) for the redevelopment or rehabilitation of real property located within a qualified redevelopment site; and(2) approved by the corporation before the expenditure is made.As added by P.L.158-2019, SEC.29.
IN Code § 6-3.1-34-8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.1. State Tax Liability Credits|Chapter 34. Redevelopment Tax Credit|6-3.1-34-8. "Rehabilitation"

Sec. 8. As used in this chapter, "rehabilitation" means the betterment of real property, including remodeling or repair.As added by P.L.158-2019, SEC.29.
IN Code § 6-3.1-34-9 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.1. State Tax Liability Credits|Chapter 34. Redevelopment Tax Credit|6-3.1-34-9. "State Tax Liability"

Sec. 9. As used in this chapter, "state tax liability" means the taxpayer's total tax liability that is incurred under:(1) IC 6-3-1 through IC 6-3-7 (the adjusted gross income tax);(2) IC 27-1-18-2 (the insurance premiums tax); and(3) IC 6-5.5 (the financial institutions tax) or IC 6-8-15 (the nonprofit agricultural organization health coverage tax);as computed after the application of the credits that, under IC 6-3.1-1-2, are to be applied before the credit provided by this chapter.As added by P.L.158-2019, SEC.29. Amended by P.L.154-2020, SEC.23.
IN Code § 6-3.1-34-10 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.1. State Tax Liability Credits|Chapter 34. Redevelopment Tax Credit|6-3.1-34-10. "Taxpayer"

Sec. 10. As used in this chapter, "taxpayer" means any person, corporation, limited liability company, partnership, or other entity that has any state tax liability. The term includes the owner or the developer of the qualified development site property, a pass through entity, and an assignee that is assigned part or all of a credit under section 14 of this chapter.As added by P.L.158-2019, SEC.29. Amended by P.L.154-2020, SEC.24.