Indiana Industrial Recovery (DINO) Tax Credit

Indiana Industrial Recovery (DINO) Tax Credits Summary

  • Applicable against the Indiana corporate income tax, personal income tax, premium tax, and financial institutions tax.
  • May offset 100% of taxpayer’s liability.
  • Excess credits may be carried forward indefinitely.
  • A credit carryback is not allowed.
  • Credits are certificated by the IEDC either quarterly or annually.
  • Credits are non-recapturable.