CHAPTER 21. EARNED INCOME TAX CREDIT

IC 6-3.1-21
    Chapter 21. Earned Income Tax Credit

IC 6-3.1-21-1
Creation of credit
    Sec. 1. This chapter creates the Indiana earned income tax credit.
As added by P.L.273-1999, SEC.227.

IC 6-3.1-21-2
Repealed
    (Repealed by P.L.192-2002(ss), SEC.191.)

IC 6-3.1-21-3
Repealed
    (Repealed by P.L.192-2002(ss), SEC.191.)

IC 6-3.1-21-4
Repealed
    (Repealed by P.L.192-2002(ss), SEC.191.)

IC 6-3.1-21-5
Repealed
    (Repealed by P.L.192-2002(ss), SEC.191.)

IC 6-3.1-21-6
Credit; amount; calculation; eligible persons
    Sec. 6. (a) Except as provided by subsection (b), an individualwho is eligible for an earned income tax credit under Section 32 ofthe Internal Revenue Code is eligible for a credit under this chapterequal to nine percent (9%) of the amount of the federal earnedincome tax credit that the individual:
        (1) is eligible to receive in the taxable year; and
        (2) claimed for the taxable year;
under Section 32 of the Internal Revenue Code.
    (b) In the case of a nonresident taxpayer or a resident taxpayerresiding in Indiana for a period of less than the taxpayer's entiretaxable year, the amount of the credit is equal to the product of:
        (1) the amount determined under subsection (a); multiplied by
        (2) the quotient of the taxpayer's income taxable in Indianadivided by the taxpayer's total income.
    (c) If the credit amount exceeds the taxpayer's adjusted grossincome tax liability for the taxable year, the excess, less any advancepayments of the credit made by the taxpayer's employer underIC 6-3-4-8 that reduce the excess, shall be refunded to the taxpayer.
As added by P.L.273-1999, SEC.227. Amended by P.L.192-2002(ss),SEC.114; P.L.131-2008, SEC.17; P.L.146-2008, SEC.325;P.L.1-2009, SEC.52.

IC 6-3.1-21-7
Repealed     (Repealed by P.L.192-2002(ss), SEC.191.)

IC 6-3.1-21-8
Claim for credit on return or advance payment; submission ofinformation
    Sec. 8. To obtain a credit under this chapter or the advancepayment of a credit under this chapter provided under IC 6-3-4-8, ataxpayer must claim the advance payment or credit in the mannerprescribed by the department of state revenue. The taxpayer shallsubmit to the department of state revenue all information that thedepartment of state revenue determines is necessary for thecalculation of the credit provided by this chapter.
As added by P.L.273-1999, SEC.227. Amended by P.L.192-2002(ss),SEC.115.

IC 6-3.1-21-9
Application of credit to TANF
    Sec. 9. (a) The division of family resources shall apply therefundable portion of the credits provided under this chapter asexpenditures toward Indiana's maintenance of effort under the federalTemporary Assistance for Needy Families (TANF) program (45 CFR265).
    (b) The department of state revenue shall collect and provide thedata requested by the division of family resources that is necessaryto comply with this section.
As added by P.L.273-1999, SEC.227. Amended by P.L.145-2006,SEC.17; P.L.1-2009, SEC.53.

IC 6-3.1-21-10
Repealed
    (Repealed by P.L.146-2008, SEC.817.)