Title 6, TAXATION

Sec. 4. (a) The level one examination shall be given in July, and the level two examination shall be given in August. Both level examinations also shall be offered annually immediately following the conference of the department of local government finance and at any other times t…

Sec. 4.5. (a) The department shall: (1) administer a program for level three assessor-appraiser certifications; (2) design a curriculum for level three assessor-appraiser certification candidates that: (A) specifies educational criteria for acceptable tested courses offered by: (…

Sec. 5. A county or township assessor, a member or hearing officer of the county property tax assessment board of appeals, or a member of the public may apply for and take the level one examination. A person who is successful on the level one examination may apply for and take th…

Sec. 6. (a) The department of local government finance shall certify all persons who successfully complete a certification under this chapter and shall furnish each successful certification applicant with a certificate that prominently displays the person's name and the fact that…

Sec. 7. (a) With respect to level one and level two certifications, the department of local government finance shall establish a fair and reasonable fee for examination and certification under this chapter. However, the fee does not apply to an assessing official, a hearing offic…

Sec. 8.5. (a) This section applies only to level one and level two assessor-appraiser certifications. (b) The department of local government finance may adopt rules under IC 4-22-2 to implement this chapter. The department of local government finance shall adopt rules to set: (1)…

Sec. 1. As used in this chapter, "appraiser" has the meaning set forth in IC 6-1.1-31.7-1. As added by P.L.112-2014, SEC.2; P.L.134-2014, SEC.4.

Sec. 2. As used in this chapter, "tax representative" means a person who represents another person at a proceeding before the property tax assessment board of appeals or the department. The term does not include: (1) the owner of the property (or person liable for the taxes under…

Sec. 3. (a) An individual who is a township assessor, a county assessor, an employee of the township assessor or county assessor, or an appraiser shall adhere to the Uniform Standards of Professional Appraisal Practice in the performance of the individual's duties. (b) An individ…

Sec. 4. (a) A township assessor, a county assessor, an employee of the township assessor or county assessor, or an appraiser: (1) must be competent to perform a particular assessment; (2) must acquire the necessary competency to perform the assessment; or (3) shall contract with …

Sec. 5. (a) The department may revoke a certification issued under 50 IAC 15 for not more than three (3) years if the department determines by a preponderance of the evidence that the township assessor, county assessor, employee of the township assessor or county assessor, or app…

Sec. 6. A tax representative may not do any of the following: (1) Use or participate in the use of any false, fraudulent, unduly influencing, coercive, unfair, misleading, or deceptive statement or claims with respect to any matter relating to the practice before the property tax…

Sec. 7. The department may revoke the certification of a tax representative for the following: (1) Violation of any rule applicable to certification or practice before the department, the Indiana board, or the property tax assessment board of appeals. (2) Gross incompetence in th…

Sec. 1. (a) As used in this chapter, "foster care" means living in a place licensed under IC 31-27. (b) As used in this chapter, "person" means an individual, a corporation, a limited liability company, a partnership, or another legal entity. (c) As used in this chapter, "qualify…

Sec. 2. A person who makes a qualifying contribution or makes a monetary contribution to a qualifying foster care organization shall receive a tax credit as provided in section 3 of this chapter. As added by P.L.165-2021, SEC.91. Amended by P.L.97-2023, SEC.2.

Sec. 3. (a) Subject to the limitations provided in subsection (b) and sections 5 and 6 of this chapter, the department shall grant a tax credit against any state tax liability due equal to fifty percent (50%) of a qualifying contribution or of the amount of the monetary contribut…

Sec. 4. (a) Any business firm or person that desires to claim a tax credit as provided in this chapter shall file with the department, in the form that the department may prescribe, an application stating the amount of the contribution or investment that it made that would qualif…

Sec. 5. (a) The amount of tax credits allowed under this chapter may not exceed two million dollars ($2,000,000) for the period beginning July 1, 2021, through December 31, 2023. (b) The amount of tax credits allowed under this chapter may not exceed two million dollars ($2,000,0…

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.

Sec. 6.1. The department shall provide the following information on the department's website: (1) The application for the tax credit provided in this chapter. (2) A timeline for receiving the credit provided in this chapter. (3) The total amount of credits awarded under this chap…

Sec. 7. This chapter applies to taxable years beginning after December 31, 2021. As added by P.L.165-2021, SEC.91.

Sec. 8. This chapter expires January 1, 2028. As added by P.L.165-2021, SEC.91. Amended by P.L.97-2023, SEC.7.

Sec. 1. As used in this chapter, "corporation" refers to the Indiana economic development corporation established by IC 5-28-3 unless the context clearly denotes otherwise. As added by P.L.214-2023, SEC.2.

Sec. 10. If the corporation approves an application under this chapter, the corporation shall require the applicant to enter into an agreement with the corporation as a condition of receiving a tax credit under this chapter. As added by P.L.214-2023, SEC.2.

Sec. 11. A taxpayer is not entitled to claim the credit provided by this chapter if the corporation determines that the taxpayer has substantially reduced or ceased its operations in Indiana in order to relocate them within the mine reclamation site. A determination that a taxpay…

Sec. 12. (a) A credit to which a taxpayer is entitled under this chapter shall be applied against taxes owed by the taxpayer in the following order: (1) Against the taxpayer's adjusted gross income tax liability (IC 6-3-1 through IC 6-3-7) for the taxable year. (2) Against the ta…

Sec. 13. To receive the credit provided by this chapter, a taxpayer must claim the credit on the taxpayer's annual state tax return or returns in the manner prescribed by the department of state revenue. The taxpayer shall submit to the department of state revenue the certificati…

Sec. 14. (a) If a pass through entity does not have state income tax liability against which the tax credit provided by this chapter may be applied, a shareholder, partner, or member of the pass through entity is entitled to a tax credit equal to: (1) the tax credit determined fo…

Sec. 15. The aggregate amount of tax credits allowed under this chapter may not exceed twenty-five million dollars ($25,000,000) during the period beginning January 1, 2023, and ending December 31, 2027. As added by P.L.214-2023, SEC.2.

Sec. 16. A tax credit awarded under this chapter is subject to the limitations set forth in IC 5-28-6-9. As added by P.L.214-2023, SEC.2.

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.

Sec. 2. As used in this chapter, "mine reclamation site" means land that has been mined using surface mining methods or underground mining methods, specifically and primarily for the removal of coal, and land contiguous to such previously mined land. As added by P.L.214-2023, SEC…

Sec. 3. As used in this chapter, "qualified investment" means the amount of the taxpayer's expenditures for development of property located within a mine reclamation site. As added by P.L.214-2023, SEC.2.

Sec. 4. As used in this chapter, "state tax liability" means the taxpayer's total tax liability that is incurred under: (1) IC 6-3-1 through IC 6-3-7 (the adjusted gross income tax); (2) IC 27-1-18-2 (the insurance premiums tax); and (3) IC 6-5.5 (the financial institutions tax);…

Sec. 5. As used in this chapter, "taxpayer" means any person, corporation, limited liability company, partnership, or other entity that has any state tax liability and that is the owner or developer of a mine reclamation site. The term includes a lessee that is assigned some part…

Sec. 6. (a) Subject to entering into an agreement with the corporation under section 8 of this chapter and subject to section 11 of this chapter, a taxpayer is entitled to a credit against the taxpayer's state tax liability for a taxable year if the taxpayer makes a qualified inv…

Sec. 7. (a) If the amount determined under section 6(b) of this chapter for a taxable year exceeds the taxpayer's state tax liability for that taxable year, the taxpayer may carry the excess over to the immediately following taxable years. The amount of the credit carryover from …

Sec. 8. (a) A taxpayer that proposes to make qualified investments on a mine reclamation site as provided under this chapter may apply to the corporation to enter into an agreement for a tax credit under this chapter. (b) The corporation shall prescribe the form of the applicatio…

Sec. 9. The corporation shall consider the following factors in evaluating applications filed under this chapter: (1) The impact in the surrounding community caused by the lack of development at the mine reclamation site. (2) Evidence of support for the designation by residents, …

Sec. 1. As used in this chapter, "pass through entity" means: (1) a corporation that is exempt from the adjusted gross income tax under IC 6-3-2-2.8(2); (2) a partnership; (3) a limited liability company; or (4) a limited liability partnership. As added by P.L.173-2025, SEC.2.…

Sec. 10. (a) If a pass through entity is entitled to a credit under section 9 of this chapter but does not have state tax liability against which the credit may be applied, a shareholder, partner, or member of the pass through entity is entitled to a credit equal to: (1) the cred…

Sec. 11. To obtain a credit under this chapter, a taxpayer must claim the credit on the taxpayer's annual state tax return or returns in the manner prescribed by the department. The taxpayer shall submit to the department all information that the department determines is necessar…

Sec. 12. (a) If the credit provided by this chapter exceeds a taxpayer's state tax liability for the taxable year for which the credit is first claimed, the excess may be carried over to succeeding taxable years and used as a credit against the tax otherwise due and payable by th…

Sec. 13. (a) A taxpayer may assign any part of the credit that the taxpayer may claim under this chapter. A credit that is assigned under this section remains subject to this chapter. If a taxpayer assigns a part of a credit during a taxable year, the assignee may not subsequentl…

Sec. 14. (a) For each state fiscal year beginning after June 30, 2025, the aggregate amount of state tax credits permitted: (1) for qualified railroad expenditures allowed under this chapter may not exceed nine million five hundred thousand dollars ($9,500,000); and (2) for quali…

Sec. 15. This chapter expires December 31, 2027. As added by P.L.173-2025, SEC.2.