Employer Resource Navigator

Tax Credits & Incentives

Federal and state tax credits for hiring, capital investment, training, and R&D.

21 resources in this category

Skills Enhancement Fund (SEF)
State · IEDC
Reimburses businesses (typically 50%) for eligible training costs over 2 years. Training must lead to postsecondary credentials, industry credentials, or specialized training resulting in wage increases. Tied to new capital investment.
Work Opportunity Tax Credit (WOTC)
Federal · DWD/IRS
Federal tax credit of $2,400 to $9,600 per qualified hire from targeted groups: veterans, TANF/SNAP recipients, ex-felons, vocational rehabilitation referrals, empowerment zone residents, and others.
Veteran Employment Services — WorkOne
Federal · WorkOne/DWD
Priority access for veterans in all DOL-funded programs. Includes Disabled Veterans Outreach Program (DVOP), Local Veterans Employment Representatives (LVER), and WOTC veteran credits up to $9,600.
Veteran Workone
Section 127 Employer Educational Assistance
Federal · IRS
Employers can provide up to $5,250/year tax-free per employee for tuition, fees, books, and student loan repayment. Made permanent by the One Big Beautiful Bill Act (July 2025). Indexed for inflation starting 2026.
Section 45F Employer Child Care Tax Credit
Federal · IRS
Federal tax credit covering 25% of childcare facility costs and 10% of childcare resource/referral costs for employers who provide childcare for their employees. Up to $150,000/year.
Indiana Employer Child Care Expenditure Credit
State · DOR
Indiana state tax credit covering 50% of qualified expenditures (up to $100,000) for employers with 100 or fewer employees who establish new childcare facilities for their workers.
EDGE Tax Credit (Economic Development for a Growing Economy)
State · IEDC
Refundable Indiana tax credit for companies creating new jobs — up to 100% of projected payroll tax withholdings from new positions for up to 20 years. Indiana’s primary job creation incentive.
Indiana R&D Tax Credit
State · DOR
State tax credit of 15% on the first $1 million in qualified research expenses plus 10% above $1 million for companies conducting R&D in Indiana.
Invest Ability
Local · IHC
IHC’s disability workforce program connecting employers with qualified candidates with disabilities. Partners with VR, Federal Bonding, and WOTC for comprehensive inclusive hiring support.
Ihc
Hoosier Business Investment (HBI) Tax Credit
State · IEDC
Indiana tax credit for businesses making capital investments that support job creation. Non-refundable credits certified over 2 years based on eligible investment amount.
Incentive
Headquarters Relocation Tax Credit (HQRTC)
State · IEDC
Up to 50% of relocation costs for businesses moving corporate headquarters, division offices, or research centers to Indiana. Small HQRTC available for venture-backed companies.
Incentive
Indiana Redevelopment Tax Credit (RTC)
State · IEDC
Assignable state income tax credit for redevelopment of vacant or underutilized land and buildings. IEDC sets the credit percentage per project, up to a 30% statutory ceiling. IC 6-3.1-34.
Incentive
IEDC Business Incentives Portal — Indiana State Tax Credits + Grants
State · IEDC
Indiana Economic Development Corporation's full incentive catalog: EDGE, HBI, R&D, HQRTC, Skills Enhancement Fund, IndianaINvests grants, SEF training grants. Single front door for all state-level incentives. Application process is consultative — IEDC project managers guide qualifying employers through stacking + sequencing.
Indiana Skills Enhancement Fund (SEF) — Training Reimbursement
State · IEDC
Indiana state grant reimbursing up to 50% of training costs for new or incumbent workers (up to $5,000/employee). Stacks with WOTC + OJT. Best for technical training, certifications, leadership development. Application processed by IEDC; turnaround 30-60 days.
Indiana Vocational Rehabilitation (VR) — Disability Hiring Partnership
State · FSSA/VR
Indiana state VR provides FREE candidate sourcing, job-coaching, on-site support, and post-placement follow-up for employers hiring people with disabilities. ~95% of VR candidates have completed assessment + skills evaluation. Reduces hiring risk + WOTC-eligible.
Disability
Indiana Hospital Association (IHA) — Membership & Endorsed Business Partner Program
Private · IHA
Indiana's hospital trade association serves 164 hospitals and 23 health systems statewide, including community mental health centers. Membership delivers advocacy, workforce data, the IHA Endorsed Business Partner Program (vetted workforce/revenue cycle/operations vendors like Medical Solutions for healthcare staffing), patient safety initiatives, and a member portal with employment-opportunity listings. Membership dues are tiered by hospital size; partner programs are free for members to use as procurement shortcuts.
Guideline — Small Business 401(k) Plans
Private · Guideline, Inc.
Guideline is a low-cost 401(k) administrator built for small employers. Plans start at $49/month base + $8/employee/month, no AUM fees, and integrate with major payroll providers (Gusto, ADP, Paychex, QuickBooks). Includes plan design, IRS/DOL compliance testing, Form 5500 filing, fiduciary services (3(38) investment fiduciary), and employee onboarding. Eligible employers can claim the SECURE 2.0 startup tax credit covering up to 100% of plan costs (up to $5,000/yr for 3 years) for employers with <50 employees.
IRS Small Business and Self-Employed Tax Center
Federal · IRS
The IRS SB/SE Tax Center is the consolidated landing page for federal tax compliance and free tax-credit reference materials targeted at firms with assets under $10M. Includes employment tax guidance (Form 941, 940, W-2/W-3, 1099-NEC), retirement plans for small entities (SEP-IRA, SIMPLE IRA, Solo 401(k)), small business tax credits reference (R&D credit, WOTC, Disabled Access Credit, Pension Plan Startup Cost Credit / Form 8881, Small Employer Health Insurance Credit / Form 8941), and the IRS Small Business Tax Workshop video series. Free and authoritative for any HC employer's CPA or in-house bookkeeper.
Indiana DWD Office of Work-Based Learning & Apprenticeship (OWBLA)
State · Indiana DWD
Indiana's central hub for Registered Apprenticeship (RAP), Certified Pre-Apprenticeship, and State Earn and Learn (SEAL) program creation. Hospitality and food service employers can register custom 'earn-and-learn' programs (line cook, hospitality manager, certified hospitality supervisor) with no cost to register. Employers may qualify for Workforce Ready Grant tuition reimbursement, federal Apprenticeship Tax Credit, and Employer Training Grant funding. OWBLA staff help draft the work-process schedule and Related Technical Instruction outline. As of 12/31/2025: 930+ active RAPs, 1,584+ occupations, 86,500 cumulative apprentices since 2014.
Indiana DOR — New & Small Business Education Center
State · Indiana DOR
Free Indiana Department of Revenue resources for small employers managing sales tax, withholding, food & beverage tax (Hamilton County imposes 1% F&B on top of 7% sales tax), and county innkeeper's tax (5% in HC). Includes the New & Small Business Center education portal, the Business Owner's Guide PDF, free INTIME e-filing portal training, the Business Education Outreach Program (free webinars and in-person workshops), and a Business FAQ knowledge base. All Indiana businesses are required to file electronically and submit zero-dollar returns even with no activity — DOR resources help employers stay current and avoid the 20% late penalty.
7shifts — Restaurant Scheduling, Time Clock & Tip-Pool Software
Private · 7shifts Inc.
Restaurant-specific workforce management platform (scheduling, time clock, team chat, tip pooling, labor budgeting, hiring) used by 50,000+ restaurants. Free 'Comp' tier supports unlimited shifts at one location for up to 15 employees with scheduling, availability, time-off requests, and one-way announcements — fits the median HC independent restaurant. Paid tiers ($39.99 / $79.99 / $134.99 per location/month) add time clock, tip pooling, labor compliance alerts, payroll integration, and engagement scoring. Built for the restaurant tip-credit edge cases DIY scheduling tools miss.