Indiana Industrial Recovery (DINO) Tax Credit Summary
- Applicable against the Indiana corporate income tax, personal income tax, premium tax, and financial institutions tax.
- May offset 100% of taxpayer’s liability.
- Excess credits may be carried forward indefinitely.
- A credit carryback is not allowed.
- Credits are non-recapturable.
Investing
Interested in investing to preserve historic industrial buildings in Indiana?
Redevelopment Tax Credit (RTC)
- Applicable against the Indiana corporate income tax, personal income tax, premium tax, and financial institutions tax.
- May offset 100% of taxpayer’s liability.
- A credit carryback is not allowed.
- Credits are certificated by the IEDC either quarterly or annually.
- Credits are non-recapturable.