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Indiana General Assembly
Senate Bill 0177


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Senate Bill 0177

ARCHIVE (2000)

Latest Information

DIGEST OF SB0177 (Updated January 18, 2000 5:47 PM - DI 51)

Income tax credits for research and development. Makes the research expense tax credit permanent by eliminating its expiration date. Modifies the research expense 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.) (The introduced version of this bill was prepared by the interim study committee on economic development issues.)
    Current Status:
     In Committee - first House
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