reglab/housing_qa huggingface dataset:
IN Code § 6-3.1-34.6-11 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.1. State Tax Liability Credits|Chapter 34.6. Tax Credit for Natural Gas Powered Vehicles|6-3.1-34.6-11. Claiming Credit; Pass Through Entity

Sec. 11. (a) If a pass through entity places a qualified vehicle into service but does not have state tax liability against which a tax credit may be applied, a shareholder, partner, or member of the pass through entity may claim a tax credit under this chapter equal to:(1) the tax credit determined for the pass through entity under this chapter 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.(b) The credit provided under subsection (a) is in addition to a tax credit to which a shareholder, partner, or member of a pass through entity is otherwise entitled under this chapter. However, a pass through entity and a shareholder, partner, or member of the pass through entity may not claim more than one (1) credit for the same qualified vehicle placed into service.As added by P.L.277-2013, SEC.6.
IN Code § 6-3.1-34.6-12 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.1. State Tax Liability Credits|Chapter 34.6. Tax Credit for Natural Gas Powered Vehicles|6-3.1-34.6-12. Procedure to Claim Credit

Sec. 12. (a) To receive a credit under this chapter, a person placing a qualified vehicle into service must:(1) apply for the department's approval of the tax credit and notify the department of the person's purchase or lease of a qualified vehicle in the manner prescribed by the department;(2) submit proof of the purchase or lease to the department and file with the department information that the department determines is necessary for the calculation of the credit under this chapter;(3) attach proof of the department's approval of the tax credit to the person's state tax return or returns; and(4) claim the approved tax credit on the person's state tax return or returns in the manner prescribed by the department.(b) The department shall record the time of filing of each application for the department's approval of a tax credit and shall, except as provided in subsection (c), approve granting the credit to the person, if the person otherwise qualifies for a credit under this chapter, in the chronological order in which the application for the department's approval is filed in the year.(c) If the total credits approved under this section equal the maximum amount allowable in the year, the department may not approve an application for the credit filed later in that year.As added by P.L.277-2013, SEC.6. Amended by P.L.212-2014, SEC.3.
IN Code § 6-3.1-34.6-13 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.1. State Tax Liability Credits|Chapter 34.6. Tax Credit for Natural Gas Powered Vehicles|6-3.1-34.6-13. Credit Carryover; No Carryback or Refund

Sec. 13. (a) If the amount of the credit determined under this chapter for a person in a taxable year exceeds the person's state tax liability for that taxable year, the person may carry over the excess to the following taxable years. The amount of the credit carryover from a taxable year shall be reduced to the extent that the carryover is used by the person to obtain a credit under this chapter for any subsequent taxable year. A credit may not be carried forward for more than six (6) taxable years following the taxable year in which the person is first entitled to claim the credit.(b) A person is not entitled to a carryback or refund of any unused credit.As added by P.L.277-2013, SEC.6.
IN Code § 6-3.1-34.6-14 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.1. State Tax Liability Credits|Chapter 34.6. Tax Credit for Natural Gas Powered Vehicles|6-3.1-34.6-14. Credit Sale, Assignment, or Transfer Prohibited

Sec. 14. A person may not sell, assign, convey, or otherwise transfer the tax credit provided by this chapter.As added by P.L.277-2013, SEC.6.
IN Code § 6-3.1-35.8-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.1. State Tax Liability Credits|Chapter 35.8. Foster Care Support Tax Credit|6-3.1-35.8-1. Definitions

Sec. 1. (a) As used in this chapter, "foster care" means living in a place licensed under IC 31-27.(b) As used in this chapter, "person" means an individual, a corporation, a limited liability company, a partnership, or another legal entity.(c) As used in this chapter, "qualifying foster care organization" means an organization that meets the following qualifications:(1) The organization is exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code.(2) The organization provides:(A) foster care prevention services and programs as required by 42 U.S.C. 671; or(B) direct assistance to individuals in the foster care system.(3) The organization spends at least fifty percent (50%) of its available revenue on qualified services to Indiana residents.(4) The organization affirms that it will continue spending at least fifty percent (50%) of its available revenue on qualified services to Indiana residents.(5) The organization provides ongoing qualified services to at least two hundred (200) Indiana residents.(d) As used in this chapter, "state fiscal year" means a twelve (12) month period beginning on July 1 and ending on June 30.(e) 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); and(2) IC 6-5.5 (the financial institutions 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.(f) As used in this chapter, "tax credit" means a deduction from any tax otherwise due under IC 6-3 or IC 6-5.5.As added by P.L.165-2021, SEC.91.
IN Code § 6-3.1-35.8-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.1. State Tax Liability Credits|Chapter 35.8. Foster Care Support Tax Credit|6-3.1-35.8-2. Eligible Persons

Sec. 2. A person who makes a monetary contribution to a qualifying foster care organization shall receive a tax credit as provided in section 3 of this chapter.As added by P.L.165-2021, SEC.91.
IN Code § 6-3.1-35.8-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.1. State Tax Liability Credits|Chapter 35.8. Foster Care Support Tax Credit|6-3.1-35.8-3. Amount of Credit; Pass Through Entities

Sec. 3. (a) Subject to the limitations provided in subsection (b) and sections 5 and 6 of this chapter, the department shall grant a tax credit against any state tax liability due equal to fifty percent (50%) of the amount of the monetary contribution by a person to a qualifying foster care organization that is approved by the department of child services under section 4(c) of this chapter.(b) The tax credit which a taxpayer receives under this chapter may not exceed ten thousand dollars ($10,000) for any taxable year of the taxpayer.(c) If a person that is:(1) exempt from adjusted gross income tax (IC 6-3-1 through IC 6-3-7) under IC 6-3-2-2.8(2); or(2) a partnership;does not have any tax liability against which the credit provided by this section may be applied, a shareholder or a partner of the business firm is entitled to a credit against the shareholder's or partner's liability under the adjusted gross income tax.(d) The amount of the tax credit provided by this section under subsection (c) is equal to:(1) the tax credit determined for the business firm for the taxable year under subsection (a); multiplied by(2) the percentage of the business firm's distributive income to which the shareholder or the partner is entitled.The tax credit provided by this section is in addition to any credit to which a shareholder or partner is otherwise entitled under this chapter. However, a business firm and a shareholder or partner of that business firm may not claim a credit under this chapter for the same monetary contribution to a qualifying foster care organization.As added by P.L.165-2021, SEC.91.
IN Code § 6-3.1-35.8-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.1. State Tax Liability Credits|Chapter 35.8. Foster Care Support Tax Credit|6-3.1-35.8-4. Application Process; Proof of Payment; Approval of a Qualified Foster Care Organization

Sec. 4. (a) Any business firm or person that desires to claim a tax credit as provided in this chapter shall file with the department, in the form that the department may prescribe, an application stating the amount of the contribution or investment that it proposes to make that would qualify for a tax credit, and the amount sought to be claimed as a credit.(b) The department shall promptly notify an applicant whether, or the extent to which, the tax credit is allowable in the state fiscal year in which the application is filed, as provided in section 5 of this chapter. If the credit is allowable in that state fiscal year, the applicant shall within thirty (30) days after receipt of the notice file with the department a statement, in the form and accompanied by the proof of payment as the department may prescribe, setting forth that the amount to be claimed as a credit under this chapter has been paid to a qualifying foster care organization for an approved program or purpose, or permanently set aside in a special account to be used solely for an approved program or purpose.(c) The department may disallow any credit claimed under this chapter for which the statement or proof of payment is not filed within the thirty (30) day period. An organization must apply to the department of child services for approval as a qualifying foster care organization for purposes of this chapter. The department of child services shall approve each organization applicant that is a qualifying foster care organization as defined in section 1(c) of this chapter and provide a list of each approved organization annually to the department before July 1 of each year.As added by P.L.165-2021, SEC.91.
IN Code § 6-3.1-35.8-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.1. State Tax Liability Credits|Chapter 35.8. Foster Care Support Tax Credit|6-3.1-35.8-5. Annual Aggregate Credit Limit

Sec. 5. (a) The amount of tax credits allowed under this chapter may not exceed two million dollars ($2,000,000) in the state fiscal year beginning July 1, 2021, through June 30, 2025.(b) The department shall record the time of filing of each application for allowance of a tax credit required under section 4 of this chapter and shall approve the applications, if they otherwise qualify for a tax credit under this chapter, in the chronological order in which the applications are filed in the state fiscal year.(c) When the total tax credits approved under this section equal the maximum amount allowable in any state fiscal year, no application thereafter filed for that same fiscal year shall be approved. However, if any applicant for whom a credit has been approved fails to file the statement of proof of payment required under section 4 of this chapter, an amount equal to the credit previously allowed or set aside for the applicant may be allowed to any subsequent applicant in the year. In addition, the department may, if the applicant so requests, approve a credit application, in whole or in part, with respect to the next succeeding state fiscal year.As added by P.L.165-2021, SEC.91.
IN Code § 6-3.1-35.8-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.1. State Tax Liability Credits|Chapter 35.8. Foster Care Support Tax Credit|6-3.1-35.8-6. Unused Credits

Sec. 6. A tax credit shall be allowable under this chapter only for the taxable year of the taxpayer in which the contribution qualifying for the credit is paid. A taxpayer is not entitled to a refund of any unused credit.As added by P.L.165-2021, SEC.91.
IN Code § 6-3.1-35.8-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.1. State Tax Liability Credits|Chapter 35.8. Foster Care Support Tax Credit|6-3.1-35.8-7. Applicable Tax Years

Sec. 7. This chapter applies to taxable years beginning after December 31, 2021.As added by P.L.165-2021, SEC.91.
IN Code § 6-3.1-35.8-8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.1. State Tax Liability Credits|Chapter 35.8. Foster Care Support Tax Credit|6-3.1-35.8-8. Expiration

Sec. 8. This chapter expires July 1, 2025.As added by P.L.165-2021, SEC.91.
IN Code § 6-3.5-4-0.1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.5. Local Taxation|Chapter 4. County Vehicle Excise Tax|6-3.5-4-0.1. Application of Certain Amendments to Chapter

Sec. 0.1. The following amendments to this chapter apply as follows:(1) The amendments made to section 7 of this chapter by P.L.33-1990 apply to vehicles registered after December 31, 1990.(2) The addition of section 7.3 of this chapter by P.L.33-1990 applies to vehicles registered after December 31, 1990.As added by P.L.220-2011, SEC.146.
IN Code § 6-3.5-4-0.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.5. Local Taxation|Chapter 4. County Vehicle Excise Tax|6-3.5-4-0.5. Ordinance Amendments; Application; Liability

Sec. 0.5. (a) This section applies to an ordinance adopted under this chapter and in effect on January 1, 2020.(b) An adopting entity is not required to amend an ordinance subject to this section as a result of amendments to this chapter concerning vehicle type or weight class for purposes of determining vehicles that are subject to the surtax.(c) The bureau of motor vehicles shall apply an ordinance subject to this section as if the ordinance is in compliance with this chapter concerning vehicle type or weight class for purposes of determining vehicles that are subject to the surtax.(d) The bureau of motor vehicles is not liable to an adopting entity or any taxpayer for actions taken under this section.As added by P.L.178-2019, SEC.1.
IN Code § 6-3.5-4-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.5. Local Taxation|Chapter 4. County Vehicle Excise Tax|6-3.5-4-1. Definitions

Sec. 1. The following definitions apply throughout this chapter:(1) "Adopting entity" means either the county council or the local income tax council established by IC 6-3.6-3-1 for the county, whichever adopts an ordinance to impose a surtax first.(2) "County council" includes the city-county council of a county that contains a consolidated city of the first class.(3) "Vehicle" has the meaning set forth in IC 6-6-5-1(b).(4) "Net vehicle excise tax" means the tax due under IC 6-6-5 after the application of the adjustments and credits provided by that chapter.(5) "Surtax" means the county vehicle excise tax imposed by an adopting entity under this chapter.(6) "Transportation asset management plan" includes planning for drainage systems and rights-of-way that affect transportation assets.As added by Acts 1980, P.L.10, SEC.4. Amended by P.L.205-2013, SEC.85; P.L.146-2016, SEC.5; P.L.198-2016, SEC.22; P.L.197-2016, SEC.34; P.L.257-2017, SEC.4; P.L.256-2017, SEC.3.
IN Code § 6-3.5-4-1.1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.5. Local Taxation|Chapter 4. County Vehicle Excise Tax|6-3.5-4-1.1. Local Income Tax Council

Sec. 1.1. For purposes of acting as the adopting entity under this chapter, a local income tax council is comprised of the same members as the local income tax council that is established by IC 6-3.6-3-1 for the county. The local income tax council shall use the same procedures that apply under IC 6-3.6-3 when acting as an adopting entity under this chapter.As added by P.L.205-2013, SEC.86. Amended by P.L.197-2016, SEC.35.
IN Code § 6-3.5-4-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.5. Local Taxation|Chapter 4. County Vehicle Excise Tax|6-3.5-4-3. Vehicles Subject to Tax

Sec. 3. If an adopting entity adopts an ordinance imposing the surtax after December 31 but before September 1 of the following year, a vehicle is subject to the tax if it is registered in the county after December 31 of the year in which the ordinance is adopted. If an adopting entity adopts an ordinance imposing the surtax after August 31 but before the following January 1, a vehicle is subject to the tax if it is registered in the county after December 31 of the year following the year in which the ordinance is adopted. However, in the first year the surtax is effective, the surtax does not apply to the registration of a vehicle for the registration year that commenced in the calendar year preceding the year the surtax is first effective.As added by Acts 1980, P.L.10, SEC.4. Amended by P.L.85-1983, SEC.2; P.L.43-1994, SEC.1; P.L.205-2013, SEC.88; P.L.218-2017, SEC.12; P.L.178-2019, SEC.3.
IN Code § 6-3.5-4-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.5. Local Taxation|Chapter 4. County Vehicle Excise Tax|6-3.5-4-4. Rescission of Surtax and Wheel Tax

Sec. 4. (a) After January 1 but before September 1 of any year, the adopting entity may, subject to the limitations imposed by subsection (b), adopt an ordinance to rescind the surtax. If the adopting entity adopts such an ordinance, the surtax does not apply to a vehicle registered after December 31 of the year the ordinance is adopted.(b) The adopting entity may not adopt an ordinance to rescind the surtax unless it concurrently adopts an ordinance under IC 6-3.5-5 to rescind the wheel tax. In addition, the adopting entity may not adopt an ordinance to rescind the surtax if:(1) any portion of a loan obtained by the county under IC 8-14-8 is unpaid; or(2) any bonds issued by the county under IC 8-14-9 are outstanding.As added by Acts 1980, P.L.10, SEC.4. Amended by Acts 1981, P.L.88, SEC.1; P.L.205-2013, SEC.89; P.L.218-2017, SEC.13; P.L.178-2019, SEC.4.
IN Code § 6-3.5-4-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.5. Local Taxation|Chapter 4. County Vehicle Excise Tax|6-3.5-4-5. Increase or Decrease of Surtax

     Note: This version of section effective until 1-1-2022. See also following version of this section, effective 1-1-2022.Sec. 5. (a) The adopting entity may, subject to the limitations imposed by subsection (b), adopt an ordinance to increase or decrease the surtax rate or amount. The new surtax rate or amount must be within the range of rates or amounts prescribed by section 2 of this chapter. A new rate or amount that is established by an ordinance that is adopted after December 31 but on or before September 1 of the following year applies to vehicles registered after December 31 of the year in which the ordinance to change the rate or amount is adopted. A new rate or amount that is established by an ordinance that is adopted after September 1 but before January 1 of the following year applies to vehicles registered after December 31 of the year following the year in which the ordinance is adopted.(b) The adopting entity may not adopt an ordinance to decrease the surtax rate or amount under this section if:(1) any portion of a loan obtained by the county under IC 8-14-8 is unpaid; or(2) any bonds issued by the county under IC 8-14-9 are outstanding.As added by Acts 1980, P.L.10, SEC.4. Amended by Acts 1981, P.L.88, SEC.2; P.L.85-1983, SEC.3; P.L.255-1996, SEC.2; P.L.205-2013, SEC.90; P.L.218-2017, SEC.14; P.L.178-2019, SEC.5.
IN Code § 6-3.5-4-5-b (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.5. Local Taxation|Chapter 4. County Vehicle Excise Tax|6-3.5-4-5-b. Increase or Decrease of Surtax

     Note: This version of section effective 1-1-2022. See also preceding version of this section, effective until 1-1-2022.Sec. 5. (a) The adopting entity may, subject to the limitations imposed by subsection (b), adopt an ordinance to increase or decrease the surtax rate or amount. The new surtax rate or amount must be within the range of rates or amounts prescribed by section 2 of this chapter. A new rate or amount that is established by an ordinance that is adopted after December 31 but on or before September 1 of the following year applies to vehicles registered after December 31 of the year in which the ordinance to change the rate or amount is adopted. A new rate or amount that is established by an ordinance that is adopted after September 1 but before January 1 of the following year applies to vehicles registered after December 31 of the year following the year in which the ordinance is adopted. However, in the first year the surtax rate or amount is effective, the surtax rate or amount does not apply to the registration of a vehicle for the registration year that commenced in the calendar year preceding the year the surtax rate or amount is first effective.(b) The adopting entity may not adopt an ordinance to decrease the surtax rate or amount under this section if:(1) any portion of a loan obtained by the county under IC 8-14-8 is unpaid; or(2) any bonds issued by the county under IC 8-14-9 are outstanding.As added by Acts 1980, P.L.10, SEC.4. Amended by Acts 1981, P.L.88, SEC.2; P.L.85-1983, SEC.3; P.L.255-1996, SEC.2; P.L.205-2013, SEC.90; P.L.218-2017, SEC.14; P.L.178-2019, SEC.5; P.L.111-2021, SEC.1.
IN Code § 6-3.5-4-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.5. Local Taxation|Chapter 4. County Vehicle Excise Tax|6-3.5-4-6. Adopted Ordinance; Letter Approving Transportation Asset Management Plan; Transmittal of Copies

Sec. 6. (a) If an adopting entity adopts an ordinance to impose, rescind, or change the rate or amount of the surtax, the adopting entity shall send a copy of the ordinance, and, if applicable, a copy of the letter from the Indiana department of transportation approving the adopting entity's transportation asset management plan, to the bureau of motor vehicles on or before September 1, to be effective January 1 of the following calendar year.(b) An adopting entity shall submit all copies under subsection (a) in a manner prescribed by the bureau of motor vehicles.As added by Acts 1980, P.L.10, SEC.4. Amended by P.L.255-1996, SEC.3; P.L.205-2013, SEC.91; P.L.218-2017, SEC.15; P.L.178-2019, SEC.6.
IN Code § 6-3.5-4-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.5. Local Taxation|Chapter 4. County Vehicle Excise Tax|6-3.5-4-7. Registration of Vehicle; Surtax; Amount; Collection

Sec. 7. Except for a person described under section 7.5 of this chapter, a person may not register a vehicle in a county that has adopted the surtax unless the person pays the surtax due, if any, to the bureau of motor vehicles. The amount of the surtax due equals the greater of seven dollars and fifty cents ($7.50), the amount established under section 2 of this chapter, or the product of:(1) the amount determined under section 7.3 of this chapter for the vehicle, as adjusted under section 7.4 of this chapter; multiplied by(2) the surtax rate in effect at the time of registration.The bureau of motor vehicles shall collect the surtax due, if any, at the time a vehicle is registered.As added by Acts 1980, P.L.10, SEC.4. Amended by P.L.85-1983, SEC.4; P.L.33-1990, SEC.11; P.L.255-1996, SEC.4; P.L.11-1999, SEC.1; P.L.149-2015, SEC.1; P.L.256-2017, SEC.5; P.L.114-2021, SEC.2.
IN Code § 6-3.5-4-7.3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.5. Local Taxation|Chapter 4. County Vehicle Excise Tax|6-3.5-4-7.3. Surtax; Amount; Schedule

Sec. 7.3. (a) The amount of surtax imposed by rate under this chapter shall be based upon the classification and age of a vehicle as determined by the bureau of motor vehicles under IC 6-6-5, in accordance with subsection (b) or the schedule set out in subsection (c).(b) The amount to be used in section 7 of this chapter, for a vehicle described in IC 6-6-5-3.5, is the amount assessed under IC 6-6-5-3.5.(c) The schedule to be used in determining the amount to be used in section 7 of this chapter for a vehicle that is not described in IC 6-6-5-3.5 is as follows: