Sec. 7. A taxpayer may claim a tax credit under this chapter for the taxable year described in section 6 of this chapter and the two (2) immediately following taxable years. As added by P.L.203-2023, SEC.3.
Allowable years of credit
Ind. Code § 6-3.1-40-7, under Chapter 40. Physician Practice Ownership Tax Credit.
Ind. Code § 6-3.1-40-7