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Indiana General Assembly
Senate Bill 0475


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Senate Bill 0475

ARCHIVE (2000)

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Tax credit and local certified equity pools. Permits the formation of local certified equity pools. Allows local certified equity pools to invest in certain Indiana businesses. Allows taxpayers that invest in local certified equity pools to claim a credit against state tax liability. Provides that the credit allowed equals 30% of the taxpayer's investment in a local certified equity pool. Provides that the aggregate amount of investment for which a credit may be claimed may not exceed $10,000,000 in a taxable year. Provides that if the aggregate amount of investment exceeds $10,000,000, the credits are allocated according to the proportional amount of each taxpayer's investment.
    Current Status:
     In Committee - first House
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