Income Tax Regulations

Proposed Regulations

Notice IT-2024-4 - 560-7-3-.13 Consolidated Returns

Notice IT-2024-3  - 560-7-8-.36 Job Tax Credit, Description and Definitions, 560-7-8-.42 Tax Credit for Qualified Research Expenses, 560-7-8-.45 Film Tax Credit, 560-7-8-.51 Quality Jobs Tax Credit, 560-7-8-.59 Postproduction Film Tax Credit, 560-7-8-.61 Musical Tax Credit, 560-7-8-.66 Personal Protective Equipment Manufacturer Jobs Tax Credit, and 560-7-8-.67 Life Sciences Manufacturing Job Tax Credit

Recently Adopted or Amended Regulations

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.