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Repealed
(Repealed by P.L.192-2002(ss), SEC.191.)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Repealed
(Repealed by P.L.192-2002(ss), SEC.191.)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Repealed
(Repealed by P.L.192-2002(ss), SEC.191.)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Repealed
(Repealed by P.L.192-2002(ss), SEC.191.)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 individual
who is eligible for an earned income tax credit under Section 32 of
the Internal Revenue Code is eligible for a credit under this chapter
equal to nine percent (9%) of the amount of the federal earned
income 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 taxpayer
residing in Indiana for a period of less than the taxpayer's entire
taxable 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 Indiana
divided by the taxpayer's total income.
(c) If the credit amount exceeds the taxpayer's adjusted gross
income tax liability for the taxable year, the excess, less any advance
payments of the credit made by the taxpayer's employer under
IC 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Repealed
(Repealed by P.L.192-2002(ss), SEC.191.)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 of
information
Sec. 8. To obtain a credit under this chapter or the advance
payment of a credit under this chapter provided under IC 6-3-4-8, a
taxpayer must claim the advance payment or credit in the manner
prescribed by the department of state revenue. The taxpayer shall
submit to the department of state revenue all information that the
department of state revenue determines is necessary for the
calculation 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 the
refundable portion of the credits provided under this chapter as
expenditures toward Indiana's maintenance of effort under the federal
Temporary Assistance for Needy Families (TANF) program (45 CFR
265).
(b) The department of state revenue shall collect and provide the
data requested by the division of family resources that is necessary
to 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.)
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 individual
who is eligible for an earned income tax credit under Section 32 of
the Internal Revenue Code is eligible for a credit under this chapter
equal to nine percent (9%) of the amount of the federal earned
income 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 taxpayer
residing in Indiana for a period of less than the taxpayer's entire
taxable 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 Indiana
divided by the taxpayer's total income.
(c) If the credit amount exceeds the taxpayer's adjusted gross
income tax liability for the taxable year, the excess, less any advance
payments of the credit made by the taxpayer's employer under
IC 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 of
information
Sec. 8. To obtain a credit under this chapter or the advance
payment of a credit under this chapter provided under IC 6-3-4-8, a
taxpayer must claim the advance payment or credit in the manner
prescribed by the department of state revenue. The taxpayer shall
submit to the department of state revenue all information that the
department of state revenue determines is necessary for the
calculation 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 the
refundable portion of the credits provided under this chapter as
expenditures toward Indiana's maintenance of effort under the federal
Temporary Assistance for Needy Families (TANF) program (45 CFR
265).
(b) The department of state revenue shall collect and provide the
data requested by the division of family resources that is necessary
to 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.)
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 individual
who is eligible for an earned income tax credit under Section 32 of
the Internal Revenue Code is eligible for a credit under this chapter
equal to nine percent (9%) of the amount of the federal earned
income 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 taxpayer
residing in Indiana for a period of less than the taxpayer's entire
taxable 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 Indiana
divided by the taxpayer's total income.
(c) If the credit amount exceeds the taxpayer's adjusted gross
income tax liability for the taxable year, the excess, less any advance
payments of the credit made by the taxpayer's employer under
IC 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 of
information
Sec. 8. To obtain a credit under this chapter or the advance
payment of a credit under this chapter provided under IC 6-3-4-8, a
taxpayer must claim the advance payment or credit in the manner
prescribed by the department of state revenue. The taxpayer shall
submit to the department of state revenue all information that the
department of state revenue determines is necessary for the
calculation 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 the
refundable portion of the credits provided under this chapter as
expenditures toward Indiana's maintenance of effort under the federal
Temporary Assistance for Needy Families (TANF) program (45 CFR
265).
(b) The department of state revenue shall collect and provide the
data requested by the division of family resources that is necessary
to 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.)
