IDAs and neighborhood assistance credits.

Replaces the term "community development corporation" in statutes concerning individual development accounts (IDA) with the term "community based organization" and makes conforming changes throughout the Indiana Code to reflect that change. Provides that: (1) $1,500 (rather than $800) is eligible for a state deposit in an individual's individual development account (account); (2) the allocation, for each account that has been established for not more than five years, is $3 for each $1 of the first $1,500 (rather than the first $400) an individual deposited into the individual's account during the preceding 12 months; and (3) the amount of the allocation may not exceed $4,500 (rather than $2,400) for each account. Makes various changes to the neighborhood assistance tax credit.