§ 6-3.1-35-1 Applicability; applications
§ 6-3.1-35-2 Definitions
§ 6-3.1-35-3 Amount of credit; computation
§ 6-3.1-35-4 Credit carryover
§ 6-3.1-35-5 Allocation of the credit by pass through entities that do not have state tax liability
§ 6-3.1-35-6 Credit assignment
§ 6-3.1-35-7 Requirements to be awarded a credit; maximum amount of credits
§ 6-3.1-35-8 Annual aggregate credit limit
§ 6-3.1-35-9 Procedures to claim a credit
§ 6-3.1-35-10 Rules
§ 6-3.1-35-11 Evaluation of the effectiveness of the credit
§ 6-3.1-35-12 Expiration of chapter
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Terms Used In Indiana Code > Title 6 > Article 3.1 > Chapter 35 - Affordable and Workforce Housing Tax Credit

  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • 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.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5