The corporation shall prescribe the form and contents of the application.(b) The corporation shall evaluate an applicant's eligibility for a tax credit under this chapter.(c) The corporation may certify the eligibility of a taxpayer that meets the requirements for a tax credit under this chapter.(d) If the corporation certifies a taxpayer under subsection (c), the corporation shall determine the percentage used to calculate the amount of a tax credit under section 8(2) of this chapter.As added by P.L.135-2022, SEC.19.
Indiana Legal Code