"Angel Investor" Tax Credit

For tax years beginning on or after January 1, 2017, an "angel investor" may claim a Hall Income Tax credit equal to thirty-three percent (33%) of the value of an investment in an innovative small business or fifty percent (50%) if investing in a Tier 4 county. The credit is limited to $50,000 per “angel investor” in any tax year. Any unused credit can be carried forward for five years.

• AITC-1 - Angel Investor Tax Credit – Overview
• AITC-2 - Angel Investor – Definition
• AITC-3 - How to Apply for Angel Investor Tax Credit
• AITC-4 – How to Claim Angel Investor Tax Credit
• AITC-5 - Angel Investor Tax Credit is Nonrefundable but can be Carried Forward to Future Tax Years