Sec. 34. “Qualified military income” means the following:

(1) Wages that are paid to a member of a reserve component of the armed forces of the United States or the National Guard for the member’s service in the reserve component or National Guard.

Terms Used In Indiana Code 6-3-1-34

  • United States: includes the District of Columbia and the commonwealths, possessions, states in free association with the United States, and the territories. See Indiana Code 1-1-4-5
(2) For a member of an active component of the armed forces of the United States one hundred percent (100%) of wages that are paid to the member for taxable years beginning in 2024 and thereafter for service in the active component.

As added by P.L.144-2007, SEC.4. Amended by P.L.121-2023, SEC.1.

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