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Senate Bill 0273


Senate Bill 0273

ARCHIVE (2000)

Latest Information

 

DIGEST OF INTRODUCED BILL


Research and development income tax credit. Modifies the tax credit by repealing the apportionment limit. (For a taxpayer with income apportioned to Indiana, this provision currently limits the credit to the lesser of the taxpayer's Indiana qualified research expenses or its apportioned research expenses for the year. This bill would provide that a taxpayer's credit is based solely on the taxpayer's Indiana qualified research expenses.)
    Current Status:
     In Committee - first House
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