Income Tax Regulations

Proposed Regulations

ITD 2026 001 – Amendment to 560-7-4-.01 and 560-7-8-.34

Rule 560-7-8-.20 (PDF, 1.16 MB) - Rural Physician Credit

Rule 560-7-8-.36 (PDF, 1.08 MB) - Job Tax Credit, Description and Definitions

Rule 560-7-8-.37 (PDF, 1.16 MB) - Manufacturer's and Telecommunications Investment Tax Credit

Rule 560-7-8-.40 (PDF, 1.16 MB) - Optional Investment Tax Credit

Rule 560-7-8-.42 (PDF, 1.16 MB) - Tax Credit for Qualified Research Expenses

Rule 560-7-8-.45 (PDF, 1.16 MB) - Film Tax Credit

Rule 560-7-8-.48 (PDF, 1.16 MB) - Clean Energy Property and Wood Residuals Credit

Rule 560-7-8-.49 (PDF, 1.16 MB) - Seed-Capital Fund Tax Credits

Rule 560-7-8-.50 (PDF, 1.08 MB) - Conservation Tax Credit

Rule 560-7-8-.51 (PDF, 1.16 MB) - Quality Jobs Tax Credit

Rule 560-7-8-.52 (PDF, 1.16 MB) - Qualified Investor Tax Credit

Rule 560-7-8-.57 (PDF, 1.16 MB) - Qualified Rural Hospital Organization Expense Tax Credit

Rule 560-7-8-.59 (PDF, 1.16 MB) - Postproduction Film Tax Credit

Rule 560-7-8-.61 (PDF, 1.16 MB) - Musical Tax Credit

Rule 560-7-8-.62 (PDF, 1.16 MB) - Rural Zone Tax Credits

Rule 560-7-8-.64 (PDF, 1.16 MB) - Railroad Track Maintenance Tax Credit

Rule 560-7-8-.66 (PDF, 1.16 MB) - Personal Protective Equipment Manufacturer Jobs Tax Credit

Rule 560-7-8-.67 (PDF, 1.16 MB) - Life Sciences Manufacturing Job Tax Credit

Rule 560-7-8-.70 (PDF, 1.16 MB) - Rural Health Care Professional Credit.

Visit the Secretary of State for published regulations.