Indiana Code > Title 6 > Article 3.1 > Chapter 40.9 – Attainable Homeownership Tax Credit


§ 6-3.1-40.9-1	“Affordable housing organization”
§ 6-3.1-40.9-2	“Corporation”
§ 6-3.1-40.9-3	“Credit”
§ 6-3.1-40.9-4	“Pass through entity”
§ 6-3.1-40.9-5	“State tax liability”
§ 6-3.1-40.9-6	“Taxpayer”
§ 6-3.1-40.9-7	Entitlement to credit
§ 6-3.1-40.9-8	Amount of credit
§ 6-3.1-40.9-9	Carry forward of credit
§ 6-3.1-40.9-10	Shareholder, partner, or member entitled to credit
§ 6-3.1-40.9-11	Application for approval as an affordable housing organization
§ 6-3.1-40.9-12	Claiming the credit
§ 6-3.1-40.9-13	Maximum amount of credits
§ 6-3.1-40.9-14	Information concerning the credit on the department website
§ 6-3.1-40.9-15	Adoption of rules
§ 6-3.1-40.9-16	Expiration

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affordable housing organization: refers to an organization that:
Indiana Code 6-3.1-40.9-1
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.
corporation: means the Indiana economic development corporation established by IC 5-28-3-1. See Indiana Code 6-3.1-40.9-2
credit: refers to a credit granted under this chapter. See Indiana Code 6-3.1-40.9-3
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.
pass through entity: has the meaning set forth in IC 6-3-1-35. See Indiana Code 6-3.1-40.9-4
state tax liability: means a taxpayer's total tax liability that is incurred under:
Indiana Code 6-3.1-40.9-5
taxpayer: means an individual or entity that has any state tax liability. See Indiana Code 6-3.1-40.9-6
Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5