Ind. Code § 6-3.1-30.5-7
Credit
Indiana · Indiana Code Title 6 — Taxation · Status: effective
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- Ind. Code § 6-3.1-30.5-7, Credit, Indiana, version 1 as recorded 2026-09-28, yourstate.us, https://yourstate.us/provision/1612992
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Full text
Sec. 7.
(a) A taxpayer that makes a contribution to a scholarship granting organization for use by the scholarship granting organization in a school scholarship program is entitled to a credit against the taxpayer's state tax liability in the taxable year in which the taxpayer makes the contribution.
(b) A taxpayer is not entitled to a credit under this chapter for a contribution to a scholarship granting organization that is used to provide a scholarship or other assistance to a child participating in the early education grant pilot program under IC 12-17.2-7.2.