Income Tax Regulations

Proposed Regulations

Notice IT-2025-1 - 560-7-8-.20 Rural Physician Credit, 560-7-8-.36 Job Tax Credit, Description and Definitions, 560-7-8-.37 Manufacturer's and Telecommunications Investment Tax Credit, 560-7-8-.40 Optional Investment Tax Credit, 560-7-8-.42 Tax Credit for Qualified Research Expenses, 560-7-8-.45 Film Tax Credit, 560-7-8-.47 Qualified Education Expense Credit, 560-7-8-.48 Clean Energy Property and Wood Residuals Credit, 560-7-8-.49 Seed-Capital Fund Tax Credits, 560-7-8-.50 Conservation Tax Credit, 560-7-8-.51 Quality Jobs Tax Credit, 560-7-8-.52 Qualified Investor Tax Credit, 560-7-8-.56 Historic Rehabilitation Tax Credit, 560-7-8-.57 Qualified Rural Hospital Organization Expense Tax Credit, 560-7-8-.59 Postproduction Film Tax Credit, 560-7-8-.60 Qualified Education Donation Tax Credit, 560-7-8-.61 Musical Tax Credit, 560-7-8-.62 Rural Zone Tax Credits, 560-7-8-.64 Railroad Track Maintenance Tax Credit, 560-7-8-.66 Personal Protective Equipment Manufacturer Jobs Tax Credit, 560-7-8-.67 Life Sciences Manufacturing Job Tax Credit, 560-7-8-.68 Qualified Foster Child Donation Credit, 560-7-8-.69 Qualified Law Enforcement Donation Credit, and 560-7-8-.70 Rural Health Care Professional Credit.

Recently Adopted or Amended Regulations

Rule 560-7-3-.13 - Consolidated Returns

Rule 560-7-8-.60 - Qualified Education Donation Tax Credit

Rule 560-7-8-.69 - Qualified Law Enforcement Donation Credit

Rule 560-7-8-.47 - Qualified Education Expense Credit

Rule 560-7-8-.56  - Historic Rehabilitation Tax Credit

Rule 560-7-8-.68 - Qualified Foster Child Donation Credit

Published Regulations

 Visit the Secretary of State for published regulations.