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House Bill 1338
ARCHIVE (2000)
Latest Information
| | DIGEST OF INTRODUCED BILL
Research and development credit. Increases the research expense tax credit percentage from 5% to 6%. Makes the tax credit permanent by eliminating its expiration date. 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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