Title 6, TAXATION

Sec. 3. (a) Except as provided in subsections (b) and (c), and subject to section 4 of this chapter, a taxpayer that employs an individual who: (1) is referred to the employer for employment through a vocational rehabilitation services program for individuals with a disability; a…

Sec. 4. To be eligible for the credit under this chapter, a taxpayer must employ an individual described in section 3(a) of this chapter who works at least an average of twenty (20) hours per week for the employer in a similar setting and at a rate that is comparable to other emp…

Sec. 5. (a) This section applies to a taxpayer that satisfies the following requirements: (1) The taxpayer is a benefit corporation (as defined in IC 23-1.3-2-3). (2) The taxpayer employs not more than fifty (50) individuals. (3) The majority of the taxpayer's employees are indiv…

Sec. 6. (a) This section applies to a taxpayer that does not meet the requirements under section 5(a) of this chapter and employs five hundred (500) or less total employees. (b) The amount of the tax credit is determined according to the following: (1) In the first taxable year f…

Sec. 7. If a pass through entity is entitled to a credit under this chapter but does not have state tax liability against which the tax credit may be applied, an individual who is a shareholder, partner, beneficiary, or member of the pass through entity is entitled to a tax credi…

Sec. 8. In order to receive the credit provided under this chapter, a taxpayer must claim the credit on the taxpayer's annual state tax return in the manner prescribed by the department. The taxpayer shall submit to the department any information that the department determines is…

Sec. 9. (a) If the amount of the credit determined under section 5 or 6 of this chapter, as applicable, for a taxpayer in a taxable year exceeds the taxpayer's state tax liability for that taxable year, the taxpayer may carry the excess credit over for a period not to exceed the …