| A | B | C | D | E | F | G | H | I | J | K | L | M | N | O | P | Q | R | S | T | U | V | W | X | Y | Z | |
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1 | State | Program name | Sector | Use | Eligibility | Credit value | Limits | Cap / budget | Statute number(s) | Links | ||||||||||||||||
2 | Iowa | Workforce Housing Tax Incentive Program | both | housing | qualified new or rehab housing projects | variable | $1,000,000 | $20,000,000 | 15.351 | https://tax.iowa.gov/sites/files/idr/Tax%20Credits%20Users%20Manual%202016.pdf | ||||||||||||||||
3 | Kansas | Telecommunications and Railroad Credit | business | business development | refunds on telecommunications and railroad property and assessment taxes | variable | https://www.ksrevenue.org/prtaxcredits-telecom.html | |||||||||||||||||||
4 | Virginia | Trust Beneficiary Accumulation Distribution Credit | individual | misc | double-paying of estate taxes | variable | 58.1-370 | https://www.tax.virginia.gov/other-credits | ||||||||||||||||||
5 | Louisiana | Musical and Theatrical Tax Credit | business | media | musical and theatrical productions | 7.2-18% | https://www.opportunitylouisiana.com/business-incentives/musical-and-theatrical-production-tax-incentive | |||||||||||||||||||
6 | Iowa | Beginning Farmer Tax Credit Program | both | agriculture | leases for beginning farmers | 7-18% | $50,000 | $12,000,000 | 26.78 | https://tax.iowa.gov/sites/files/idr/Tax%20Credits%20Users%20Manual%202016.pdf | ||||||||||||||||
7 | Iowa | Research Activities Tax Credit | business | business development | incremental research expenses | 6.5-10% | $2,000,000 | $170,000,000 | 15.335 | https://tax.iowa.gov/sites/files/idr/Tax%20Credits%20Users%20Manual%202016.pdf | ||||||||||||||||
8 | Pennsylvania | Neighborhood Assistance Program | community development | 55-80% | http://dced.pa.gov/download/neighborhood-assistance-program-nap-guidelines-2016/?wpdmdl=64056 | |||||||||||||||||||||
9 | Iowa | Charitable Conservation Contribution Tax Credit | both | conservation | donations of a quualified real property for conservation purposes | 50% of fair market value | $100,000 | 422.11W; 422.33(25) | https://tax.iowa.gov/sites/files/idr/Tax%20Credits%20Users%20Manual%202016.pdf | |||||||||||||||||
10 | Virginia | Livable Home Tax Credit | both | housing | retrofitting | 50% of costs | $5,000 | 58.1-339.7 | https://www.tax.virginia.gov/other-credits | |||||||||||||||||
11 | Pennsylvania | Community-Based Service Credit | business | disability services | 50-75% | http://dced.pa.gov/programs/community-based-services-tax-credit-cbstc/ | ||||||||||||||||||||
12 | Kansas | Community Service Contribution Credit | business | community development | contributions to community development organizationsal | 50-70% | total tax liability | https://www.ksrevenue.org/prtaxcredits-community.html | ||||||||||||||||||
13 | Louisiana | Child Care Expense Tax Credit | individual | child services | child care expenses for qualified individuals with dependants under the age of 6 | 50-200% | 148:44:00 | http://www.rev.state.la.us/IndividualIncomeTax/SchoolReadinessTaxCredit | ||||||||||||||||||
14 | Montana | Recyling Credit | both | conservation | investments in recyling equipment | 5-25% | 15-32-601 | https://revenue.mt.gov/Portals/9/individuals/IncomeTax_Incentives/IndividualIncome_Tax%20Incentives.pdf | ||||||||||||||||||
15 | Louisiana | Tax Credit for Business-Supported Child Care | business | child services | businesses that support quality child care | 5-20% | 148:47:00 | http://www.rev.state.la.us/IndividualIncomeTax/SchoolReadinessTaxCredit | ||||||||||||||||||
16 | Virginia | Land Preservation Tax Credit | both | conservation | which is conveyed by taxpayers to a public or private agency for historical or conservation preservation | 40% of value of land | $20,000 | $75,000,000 | 58.1-512 | https://www.tax.virginia.gov/land-preservation-tax-credit | ||||||||||||||||
17 | Virginia | International Trade Facility Credit | business | misc | International Trade Facilities that increase state shipments | 4% of capital | $1,250,000 | 58.1-439.12:06 | https://www.tax.virginia.gov/port-credits | |||||||||||||||||
18 | Iowa | Solar Energy System Tax Credit | both | energy | installation of solar energy systems | 30% of federal credit | $5,000/20,000 | $4,500,000 | 533.329(2)(1) | https://tax.iowa.gov/sites/files/idr/Tax%20Credits%20Users%20Manual%202016.pdf | ||||||||||||||||
19 | Virginia | Food Crop Donation Tax Credit | individual | general charitable giving | food crop donations to food banks | 30% of fair market value | $5,000 | $250,000 | 28.1-320 | https://www.tax.virginia.gov/other-credits | ||||||||||||||||
20 | Iowa | Child and Dependent Care Tax Credit | individual | child services | families with <$45,000 income on child care expenses | 30-75% | unlimited | 422.12C | https://tax.iowa.gov/sites/files/idr/Tax%20Credits%20Users%20Manual%202016.pdf | |||||||||||||||||
21 | Arizona | Investment in Qualified Small Business Credit | business | business development | qualified investments in small businesses | 30-35% | $20,000,000 | § 43-1074.02 | https://www.azdor.gov/TaxCredits.aspx | |||||||||||||||||
22 | Virginia | Riparian Waterway Buffer Credit | individual | conservation | forbearanc of harvesting timber on waterway land | 25% of value of timber | $17,500 | 58.1-339.10 | https://www.tax.virginia.gov/other-credits | |||||||||||||||||
23 | Virginia | Historic Rehabilitation Credit | both | preservation | rehabilitation of a certified historic structure | 25% of rehabilitation expenses | total tax liability | 58.1-339.2 | https://www.tax.virginia.gov/other-credits | |||||||||||||||||
24 | Virginia | Conservation Tillage Equipment Credit | both | agriculture | tillage equipment purchased for farming | 25% of expenditures | $4,000 | 58.1-134 | https://www.tax.virginia.gov/other-credits | |||||||||||||||||
25 | Virginia | Farm Wineries and Vinyards Tax Credit | business | agriculture | capital improvements to vinyards | 25% of capital | $250,000 | 58.1-339.12 | https://www.tax.virginia.gov/other-credits | |||||||||||||||||
26 | Virginia | Fertilizer and Pesticide Application Equipment Credit | both | agriculture | purchase of pesticide application | 25% of capital | $3,750 | 58.1-337 | https://www.tax.virginia.gov/other-credits | |||||||||||||||||
27 | Kansas | Adoption Credit | individual | child services | adoption expenses | 25-75% | 75% of federal liability | https://www.ksrevenue.org/prtaxcredits-adoption.html | ||||||||||||||||||
28 | Kansas | Disabled Access Credit | both | disability services | expenditures to adjust a facility for disability access | 25-50% | $2,250/$10,000 | https://www.ksrevenue.org/prtaxcredits-disabled.html | ||||||||||||||||||
29 | Rhode Island | Rebuild Rhode Island Tax Credit | business | development | 20% of project cost | http://www.dlt.ri.gov/bwc/taxcredits.htm | ||||||||||||||||||||
30 | Iowa | Farm to Food Donation Tax Credit | both | general charitable giving | donations of food commodities to an Iowa food bank | 15% of food value | $5,000 | 190B.101 | https://tax.iowa.gov/sites/files/idr/Tax%20Credits%20Users%20Manual%202016.pdf | |||||||||||||||||
31 | Indiana | Industrial Recovery Credit | business | development | investment in former industrial facilities | 15-25% | unlimited | 6-3.1-11 | http://www.iedc.in.gov/incentives/industrial-recovery-tax-credit/home | |||||||||||||||||
32 | Virginia | Research and Development Tax Credit | both | business development | qualified research and development expenses | 15-20% | $7,000,000 | 58.1-439.12:03 | https://www.tax.virginia.gov/refundable-credits | |||||||||||||||||
33 | Iowa | Redevelopment Tax Credit | business | remediation | investment in a Brownfield or Grayfield site | 12-30% | $1,000,000 | $10,000,000 | 15.291 | https://tax.iowa.gov/sites/files/idr/Tax%20Credits%20Users%20Manual%202016.pdf | ||||||||||||||||
34 | Indiana | Adoption Credit | individual | child services | individuals eligible to claim the federal tax credit for eligible adoption expenses | 110% of federal credit | $1000/child | unlimited | 6-3-3-13 | http://www.in.gov/dor/reference/files/ib111.pdf | ||||||||||||||||
35 | Oklahoma | Historic Rehabilitation Tax Credit | both | preservation | qualified rehabilitation expenditures | 100% of federal credit | http://okcommerce.gov/wp-content/uploads/2015/06/Oklahoma_Business_Incentives_and_Tax_Guide.pdf | |||||||||||||||||||
36 | Virginia | Communities of Opportunity Tax Credit | business | housing | landlords with qualified housing units | 10% of annual fair market rent | $250,000 | 58.1-439.12:04 | https://www.tax.virginia.gov/other-credits | |||||||||||||||||
37 | Montana | College Contribution Credit | both | education | contributions to Montana colleges or their foundations | 10% + deduction | $500 | 15-30-2326 | https://revenue.mt.gov/Portals/9/individuals/IncomeTax_Incentives/IndividualIncome_Tax%20Incentives.pdf | |||||||||||||||||
38 | Iowa | Accelerated Career Education Program | business | Education | individual income witholding tax diverted to community college training programs | 10-20% | $5,400,000 | 260G | https://tax.iowa.gov/sites/files/idr/Tax%20Credits%20Users%20Manual%202016.pdf | |||||||||||||||||
39 | Iowa | High Quality Jobs Program | business | business development | investments in projects resulting in new jobs | 1-10% | $500,000 | $105,000,000 | 15.326 | https://tax.iowa.gov/sites/files/idr/Tax%20Credits%20Users%20Manual%202016.pdf | ||||||||||||||||
40 | Georgia | Work Opportunity Tax Credit | business | business development | hiring of indivudals who face barriers to employment | $9,000/hire | federal tax liability | http://www.georgia.org/competitive-advantages/tax-credits/ | ||||||||||||||||||
41 | Louisiana | Child Care Provider Tax Credit | business | child services | child care providers operating a facility serving foster children | $750-1,500 | 148:45:00 | http://www.rev.state.la.us/IndividualIncomeTax/SchoolReadinessTaxCredit | ||||||||||||||||||
42 | Rhode Island | Qualified Jobs Incentive Tax Credit | business | business development | $7,500/job | http://www.dlt.ri.gov/bwc/taxcredits.htm | ||||||||||||||||||||
43 | Georgia | Quality Jobs Tax Credit | business | business development | companies that create at least 50 jobs in a 12-month period | $5,000/job | http://www.georgia.org/competitive-advantages/tax-credits/ | |||||||||||||||||||
44 | Iowa | Renewable Energy Tax Credit | both | energy | producer or purchaser of energy from an eligible renewable energy facility | $4.50/BTUI | 476C | https://tax.iowa.gov/sites/files/idr/Tax%20Credits%20Users%20Manual%202016.pdf | ||||||||||||||||||
45 | Georgia | Job Tax Credit | business | business development | creation of new jobs | $4,000/job | http://www.georgia.org/competitive-advantages/tax-credits/ | |||||||||||||||||||
46 | Kansas | Business and Job Development Credit | both | business development | investments in qualified business sectors that lead to job development or creation | $350-500/empoloyee | 50% of qualified business tax liability | https://www.ksrevenue.org/prtaxcredits-busjob.html | ||||||||||||||||||
47 | Virginia | Barge and Rail Usage Tax Credit | business | misc | shipping goods via non-highway routes | $25/unit | $500,000 | 58.1-439.12:09 | https://www.tax.virginia.gov/port-credits | |||||||||||||||||
48 | Rhode Island | New Employment Tax Incentive | business | business development | $2,400/employee | http://www.dlt.ri.gov/bwc/taxcredits.htm | ||||||||||||||||||||
49 | Florida | Urban High-Crime Area Job Credit | business | business development | job creation in high-crime zones | $2,000/employee | 220.1895 | http://floridarevenue.com/dor/taxes/pdf/taxadv_cit.pdf | ||||||||||||||||||
50 | Louisiana | School Readiness Directors and Staff Tax Credit | individual | child services | Child care directors and staff who work at least six months for a licensed child care facility | $1,658-$3,315 | 148:46:00 | http://www.rev.state.la.us/IndividualIncomeTax/SchoolReadinessTaxCredit | ||||||||||||||||||
51 | Florida | Rural Job Tax Credit | business | business development | job creation in rural zones | $1,500/employee | $500,000 | 220.1895 | http://floridarevenue.com/dor/taxes/pdf/taxadv_cit.pdf | |||||||||||||||||
52 | Alabama | Full Employment Act of 2011. | business | business development | small businesses that expand employment | $1,000/job | http://revenue.alabama.gov/taxincentives/incentivesum.pdf | |||||||||||||||||||
53 | Alabama | Heroes For Hire Income Tax Credit | business | business development | veteran hiring | $1,000/job | http://revenue.alabama.gov/taxincentives/incentivesum.pdf | |||||||||||||||||||
54 | Iowa | E85 Gasoline Promotion Tax Credit | business | energy | retailers of E85 gasoline | $.16/gallon | unlimited | 422.33(11B) | https://tax.iowa.gov/sites/files/idr/Tax%20Credits%20Users%20Manual%202016.pdf | |||||||||||||||||
55 | Iowa | Ethanol Promotion Tax Credit | business | energy | retail dealers of ethanol blended gasoline | $.08/gallon | unlimited | 422.33(11A) | https://tax.iowa.gov/sites/files/idr/Tax%20Credits%20Users%20Manual%202016.pdf | |||||||||||||||||
56 | Iowa | Renewable Chemical Production Tax Credit | business | business development | renewable chemical production | $.05/pound | $10,000,000 | 15.315 | https://tax.iowa.gov/sites/files/idr/Tax%20Credits%20Users%20Manual%202016.pdf | |||||||||||||||||
57 | Arizona | Renewable Energy Production Tax Credit | both | energy | production of energy from a qualified generator | $.04/kw | $2,000,000 | https://www.azdor.gov/TaxCredits.aspx | ||||||||||||||||||
58 | Iowa | Biodiesel Blended Fuel Tax Credit | business | energy | production of blended biodiesel | $.03/gallon | unlimited | unlimited | 422.11P | https://tax.iowa.gov/sites/files/idr/Tax%20Credits%20Users%20Manual%202016.pdf | ||||||||||||||||
59 | Iowa | E15 Plus Gasoline Promotion Tax Credit | business | energy | retailers of E15 or higher gasoline | $.03/gallon | unlimited | 422.33(11D) | https://tax.iowa.gov/sites/files/idr/Tax%20Credits%20Users%20Manual%202016.pdf | |||||||||||||||||
60 | Iowa | Wind Energy Production Tax Credit | business | energy | qualified wind energy production facilities | $.01/kw | 50mw | 476B | https://tax.iowa.gov/sites/files/idr/Tax%20Credits%20Users%20Manual%202016.pdf | |||||||||||||||||
61 | Virginia | Biodiesel Fuels Credit | business | energy | biodiesel fuel producers | $.01/gallon | $5,000 | 58.1-439.12:02 | https://www.tax.virginia.gov/environmental-credits | |||||||||||||||||
62 | Arizona | Renewable Energy Investment and Production for Self-Consumption by Manufacturers and International Operations Centers Tax Credit | both | energy | investment in new renewable energy facilities | $5,000,000 | $25,000,000 | https://www.azdor.gov/TaxCredits.aspx | ||||||||||||||||||
63 | Georgia | Port Tax Credit Bonus | business | misc | major Georgia importers | $1,250 | http://www.georgia.org/competitive-advantages/tax-credits/ | |||||||||||||||||||
64 | Iowa | Volunteer Firefighter and Emergency Medical Services Personnel and Reserve Peace Officer Tax Credit | individual | misc | volunteer firefighters and emergency personnel | $100 | $100 | 422.12.c | https://tax.iowa.gov/sites/files/idr/Tax%20Credits%20Users%20Manual%202016.pdf | |||||||||||||||||
65 | Arizona | Contributions to Qualifying Charitable Organizations | individual | general charitable giving | qualifying contributiosn to chartiable organizations | 100% | $400/800/1,000 | https://www.azdor.gov/TaxCredits.aspx | ||||||||||||||||||
66 | Indiana | Job Retention Credit | business | business development | projects resulting in new job creation | 100% | expected increaed tax witholdings from new jobs creation | 6-3.1-13 | http://www.iedc.in.gov/incentives/economic-development-for-a-growing-economy-tax-credit/home | |||||||||||||||||
67 | Indiana | Teacher Purchase of Classroom Supplies | individual | education | purchase of classroom supplies by teachers | 100% | $100 | unlimited | http://www.in.gov/dor/files/ib59.pdf | |||||||||||||||||
68 | Iowa | Adoption Tax Credit | individual | child services | adoption expenses | 100% | $5,000/adoption | 422.12A | https://tax.iowa.gov/sites/files/idr/Tax%20Credits%20Users%20Manual%202016.pdf | |||||||||||||||||
69 | Iowa | Fuel Tax Credit | both | energy | amount of fuel tax paid relating to purchases for of-road use | 100% | fuel income tax liability | 422.110-1 | https://tax.iowa.gov/sites/files/idr/Tax%20Credits%20Users%20Manual%202016.pdf | |||||||||||||||||
70 | Kansas | Environmental Compliance Credit | business | business development | qualified expenditures used to comply with environmental standards | 100% | total tax liability | https://www.ksrevenue.org/prtaxcredits-environmental.html | ||||||||||||||||||
71 | Kansas | High Performance Incentive Program | business | business development | qualified business investments, training and education | 100% | $50,000 | https://www.ksrevenue.org/prtaxcredits-hpip.html | ||||||||||||||||||
72 | Kansas | Rural Opportunity Zone Credit | both | community development | establishing a domicile in a rural opportunity zone | 100% | https://www.ksrevenue.org/prtaxcredits-roz.html | |||||||||||||||||||
73 | Louisiana | Tax Credit for Donations to Resource and Referral Agencies | business | child services | Donations made to child care resource and referral agencies | 100% | $5,000 | 148:47:00 | http://www.rev.state.la.us/IndividualIncomeTax/SchoolReadinessTaxCredit | |||||||||||||||||
74 | Montana | Adoption Credit | individual | child services | adoption expenses | 100% | $1,000 | 15-30-2364 | https://revenue.mt.gov/Portals/9/individuals/IncomeTax_Incentives/IndividualIncome_Tax%20Incentives.pdf | |||||||||||||||||
75 | Montana | Unlocking Public Lands Credit | both | conservation | providing access to public land | 100% | $3,000 | 15-30-2380 | https://revenue.mt.gov/Portals/9/individuals/IncomeTax_Incentives/IndividualIncome_Tax%20Incentives.pdf | |||||||||||||||||
76 | Montana | Elderly Care Credit | individual | disability services | expenses of a disabled, elderly family member | 100% | $5,000-10,000 | 15-30-2366 | https://revenue.mt.gov/Portals/9/individuals/IncomeTax_Incentives/IndividualIncome_Tax%20Incentives.pdf | |||||||||||||||||
77 | Montana | Innovative Educational Program Credit | both | education | donations to education improvement accounts | 100% | $150 | $3,000,000 | 15-30-2334 | https://revenue.mt.gov/Portals/9/individuals/IncomeTax_Incentives/IndividualIncome_Tax%20Incentives.pdf | ||||||||||||||||
78 | Montana | Geothermal System Credit | individual | energy | residential installation of geothermal systems | 100% | $1,500 | 15-32-115 | https://revenue.mt.gov/Portals/9/individuals/IncomeTax_Incentives/IndividualIncome_Tax%20Incentives.pdf | |||||||||||||||||
79 | Montana | Alternative Energy System Credit | individual | energy | residential installation of non-fossil fuel energy system installation | 100% | $500 | 15-32-201 | https://revenue.mt.gov/Portals/9/individuals/IncomeTax_Incentives/IndividualIncome_Tax%20Incentives.pdf | |||||||||||||||||
80 | Montana | Elderly Homeoner/Renter Credit | individual | housing | property tax assessed against indnividuals renting or owning a residence | 100% | $1,000 | 15-30-2337-41 | https://revenue.mt.gov/Portals/9/individuals/IncomeTax_Incentives/IndividualIncome_Tax%20Incentives.pdf | |||||||||||||||||
81 | Rhode Island | Work Opportunity Tax Credit | business | business development | hiring of long-term family assistance receipients | 100% | $2,400/employee | http://www.dlt.ri.gov/bwc/taxcredits.htm | ||||||||||||||||||
82 | Rhode Island | Jobs Training Tax Credit | business | business development | job training | 100% | $5,000/employee | http://www.dlt.ri.gov/bwc/taxcredits.htm | ||||||||||||||||||
83 | Rhode Island | Apprenticeships Tax Credit | business | business development | 100% | $4,800/employee | http://www.dlt.ri.gov/bwc/taxcredits.htm | |||||||||||||||||||
84 | South Carolina | Industry Partnership Fund Credit | business | research | 100% | https://dor.sc.gov/forms-site/Forms/SC1040TC_2016.pdf | ||||||||||||||||||||
85 | Virginia | Green Job Creation Tax Credit | business | business development | creation of "green" jobs | 100% | $500 | $175,000 | 58.1-439.12:05 | https://www.tax.virginia.gov/environmental-credits | ||||||||||||||||
86 | Virginia | Major Business Facility Job Credit | business | business development | non-retail companies | 100% | 58.1-439 | https://www.tax.virginia.gov/business-development-credits | ||||||||||||||||||
87 | Virginia | Motion Picture Production Tax Credit | business | media | media production companies spending $250,000 shooting in commonwealth | 100% | $6,500,000 | 58.1-439.12:03 | https://www.tax.virginia.gov/refundable-credits | |||||||||||||||||
88 | Kansas | Promoting Empoloyment Across Kansas Credit | both | business development | qualified companies and ownership under PEAK program | 95% | https://www.ksrevenue.org/prtaxcredits-peak.html | |||||||||||||||||||
89 | Oklahoma | Credit for Electricity Generated by Zero-Emission Facilities | business | energy | zero-emission fuel production | 85% | http://okcommerce.gov/wp-content/uploads/2015/06/Oklahoma_Business_Incentives_and_Tax_Guide.pdf | |||||||||||||||||||
90 | Kansas | Center for Entrepreneurship Credit | both | business development | contributions to the Kansas Center for Entrepreneurship | 75% | $50,000 | $2,000,000 | https://www.ksrevenue.org/prtaxcredits-entrepreneurship.html | |||||||||||||||||
91 | Kansas | Individual Development Account Credit | business | development | contributions to individual development reserve fund | 75% | https://www.ksrevenue.org/prtaxcredits-inddevelop.html | |||||||||||||||||||
92 | Virginia | Neighborhood Assistance Act Credit | both | community development | 65% | $125,000 | https://www.tax.virginia.gov/other-credits | |||||||||||||||||||
93 | Arizona | Health Insurance Premium Tax Credit | both | healthcare | premium against previously-uninsured indivdividuals and small businesses | 50% | $3,000 | $5,000,000 | A.R.S. § 43-210 | https://www.azdor.gov/TaxCredits.aspx | ||||||||||||||||
94 | Florida | Community Contribution Tax Credit | business | general charitable giving | qualified contributions | 50% | $200,000 | 220.183 | http://floridarevenue.com/dor/taxes/pdf/taxadv_cit.pdf | |||||||||||||||||
95 | Florida | Contaminated Site Rehabilitation Tax Credit | business | remediation | rehabilitation of Brownfield sites | 50% | $500,000 | 220.1845 | http://floridarevenue.com/dor/taxes/pdf/taxadv_cit.pdf | |||||||||||||||||
96 | Georgia | Retraining Tax Credit | business | business development | retraining expenses | 50% | $500/employee | http://www.georgia.org/competitive-advantages/tax-credits/ | ||||||||||||||||||
97 | Indiana | Headquarters Relocation Credit | business | business development | relocation costs | 50% | unlimited | 6-3.1-30 | http://www.in.gov/dor/reference/files/ib97.pdf | |||||||||||||||||
98 | Indiana | Neighborhood Assistance Credit | both | community development | donations to the Neighborhood Assistance Program | 50% | $25,500 | www.in.gov/ihcda/files/NC-10.pdf | ||||||||||||||||||
99 | Indiana | Individual Development Account Credit | individual | community development | donations to Individual Development Account Fund | 50% | $25,000 | 4-4-28-13 | https://forms.in.gov/download.aspx?id=2693 | |||||||||||||||||
100 | Indiana | College Credit | both | education | contributions to eligible institutions of higher education | 50% | $100/200/2000 | unlimited | 6-3-3-5 | http://www.in.gov/dor/reference/files/ib14.pdf |