§ 6-3.1-30.5-0.5 Severability
§ 6-3.1-30.5-1 “Credit”
§ 6-3.1-30.5-2 “Pass through entity”
§ 6-3.1-30.5-3 “Scholarship granting organization”
§ 6-3.1-30.5-4 “School scholarship program”
§ 6-3.1-30.5-5 “State tax liability”
§ 6-3.1-30.5-6 “Taxpayer”
§ 6-3.1-30.5-7 Credit
§ 6-3.1-30.5-8 Amount of credit
§ 6-3.1-30.5-9 Expired
§ 6-3.1-30.5-9.5 Unused credit carried forward; taxable years beginning after December 31, 2012
§ 6-3.1-30.5-10 Pass through entities
§ 6-3.1-30.5-11 Claim of credit; submission of information
§ 6-3.1-30.5-12 Use of contribution
§ 6-3.1-30.5-13 Maximum amount of credit
§ 6-3.1-30.5-14 Information posted by the department
§ 6-3.1-30.5-15 Adoption of rules
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Terms Used In Indiana Code > Title 6 > Article 3.1 > Chapter 30.5 - School Scholarship Tax Credit

  • credit: refers to a credit granted under this chapter. See Indiana Code 6-3.1-30.5-1
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • in writing: include printing, lithographing, or other mode of representing words and letters. See Indiana Code 1-1-4-5
  • pass through entity: has the meaning set forth in IC 6-3-1-35. See Indiana Code 6-3.1-30.5-2
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • scholarship granting organization: refers to an organization that:

    Indiana Code 6-3.1-30.5-3

  • school scholarship program: refers to a scholarship program certified by the department of education under IC 20-51. See Indiana Code 6-3.1-30.5-4
  • state tax liability: means a taxpayer's total tax liability that is incurred under:

    Indiana Code 6-3.1-30.5-5

  • taxpayer: means an individual or entity that has any state tax liability. See Indiana Code 6-3.1-30.5-6
  • Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5