Credit included in calculation of aggregate tax credits that may

Ind. Code § 6-3.1-17.1-13, under Chapter 17.1. Historic Rehabilitation Tax Credit.

Ind. Code § 6-3.1-17.1-13

be certified by the Indiana economic development corporation Effective 1-1-2024. Sec. 13. Any credit awarded under this chapter must be included in the calculation of the aggregate amount of applicable tax credits that the Indiana economic development corporation may certify for a state fiscal year under IC 5-28-6-9. As added by P.L.236-2023, SEC.67.

IC 6-3.1-17.1-14 Adoption of rules Effective 1-1-2024. Sec. 14. The department or the office of community and rural affairs may adopt rules under IC 4-22-2 governing this chapter. As added by P.L.236-2023, SEC.67.