What is the Indiana Venture Capital Investment Tax Credit?

Indiana offers a Venture Capital Investment Tax Credit to bring capital to Qualified Indiana Businesses. The tax credit is worth 20% of the investment with a $1 million cap for investments made after July 1, 2020. The investment can be in the form of equity or debt capital. The tax credit can be sold or assigned to another person. The state can award up to $12.5 million in credits a year. Below are guidelines.

Qualified Indiana Business Guidelines

  • Is headquartered in Indiana;
  • Has at least 50% of its employees or at least 75% of its assets in Indiana
  • Has average annual revenues of less than $10 million

This article does not constitute legal or tax advice. Please consult with your legal or tax advisor with respect to your particular circumstance.

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