Indiana Code 22-4-6-3. Concurrent employment by related corporations
(b) For purposes of this section, entities shall be considered related entities if they satisfy any one (1) of the following tests at any time during the calendar quarter:
Terms Used In Indiana Code 22-4-6-3
- employment: includes service performed by a driver who provides drive away operations when the services are being performed by an individual who is in the employ of a state or local government entity or federally recognized Indian tribe as defined in Section 3306(c)(7) of the Federal Unemployment Tax Act (26 U. See Indiana Code 22-4-8-3.6
(2) In the case of an entity that does not issue stock, either fifty percent (50%) or more of the members of one (1) entity’s board of directors (or other governing body) are members of the other entity’s board of directors (or other governing body), or the holders of fifty percent (50%) or more of the voting power to select these members are concurrently the holders of fifty percent (50%) or more of that power with respect to the other entity.
(3) Fifty percent (50%) or more of one (1) entity’s officers are concurrently officers of the other entity.
(4) Thirty percent (30%) or more of one (1) entity’s employees are concurrently employees of the other entity.
(5) The entities are part of an affiliated group, as defined in Section 1504 of the Internal Revenue Code, except that the ownership percentage in Section 1504(a)(2) of the Internal Revenue Code shall be determined using fifty percent (50%) instead of eighty percent (80%).
Entities shall be considered related entities for an entire calendar quarter if they satisfy the requirements of this subsection at any time during the calendar quarter.
(c) For purposes of this section, “concurrent employment” means the contemporaneous existence of an employment relationship between an individual and two (2) or more entities.
As added by P.L.128-1984, SEC.1. Amended by P.L.2-1987, SEC.29; P.L.175-2009, SEC.6.