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.
Unused credits
Ind. Code § 6-3.1-35.8-6, under Chapter 35.8. Foster Care Support Tax Credit.
Ind. Code § 6-3.1-35.8-6