Effective 1-1-2024. Sec. 5. As used in this chapter, "state tax liability" means a 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. As added by P.L.201-2023, SEC.104.