Sec. 17. This chapter expires December 31, 2027. The expiration of this chapter on December 31, 2027, does not affect a taxpayer's ability to carry forward the amount of any unused credit awarded before the expiration of this chapter. As added by P.L.214-2023, SEC.2.
Expiration; carryforward after expiration
Ind. Code § 6-3.1-37.2-17, under Chapter 37.2. Mine Reclamation Tax Credit.
Ind. Code § 6-3.1-37.2-17