Applicability
Ind. Code § 6-3.1-34.6-1
in effectSec. 1. (a) Subject to subsection (b), this chapter applies to taxable years beginning after December 31, 2012.
(b) A person is not entitled to a tax credit for placing a qualified vehicle into service after December 31, 2016. However, this subsection may not be construed to prevent a person from carrying an unused tax credit attributable to a qualified vehicle placed into service before January 1, 2017, forward to a taxable year beginning after December 31, 2016, in the manner provided by section 13 of this chapter.
As added by P.L.277-2013, SEC.6. Amended by P.L.213-2015, SEC.87.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/6Fetched: 10/17/2026
