Indiana Code 6-3.1-38-5. Reporting requirements
Current as of: 2023 | Check for updates
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Terms Used In Indiana Code 6-3.1-38-5
- qualified taxpayer: means an employer that is a corporation, a limited liability company, a partnership, or another entity that:
Indiana Code 6-3.1-38-2
Sec. 5. Qualified taxpayers that claim the credit under this chapter are required to report to the department of insurance every three (3) years following the allowance of a credit under this chapter in a manner prescribed by the department of insurance. The report must state whether or not the qualified taxpayer continued to offer the health reimbursement arrangement or reverted to a traditional employer sponsored plan. If the qualified taxpayer continued to offer the health reimbursement arrangement, the report must include information regarding the amount of the benefit.
As added by P.L.203-2023, SEC.2.