§ 6-3-1-1-4

Except as otherwise expressly provided, a taxpayer may carry forward any unused tax credit from a prior taxable year to a taxable year that begins after the repeal of the statute that provided the tax credit. However, any limits on:(1) the amount carried forward; or(2) the number of years to which an unused tax credit may be carried forward;apply to any part of a tax credit carried forward under this section as if the statute allowing the unused tax credit to be carried forward had not been repealed.As added by P.L.190-2014, SEC.14.