§ 6-3.1-38.3-1 “Pass through entity”
§ 6-3.1-38.3-2 “State tax liability”
§ 6-3.1-38.3-3 Credit
§ 6-3.1-38.3-4 Eligibility requirements
§ 6-3.1-38.3-5 Computation of credit amount; certain taxpayers
§ 6-3.1-38.3-6 Computation of credit amount; certain taxpayers
§ 6-3.1-38.3-7 Pass through entity; shareholder, partner, or member
§ 6-3.1-38.3-8 Claiming of credit on state tax return
§ 6-3.1-38.3-9 Credit carryover
§ 6-3.1-38.3-10 Report
§ 6-3.1-38.3-11 Expiration of chapter

Terms Used In Indiana Code > Title 6 > Article 3.1 > Chapter 38.3 - Employment of Individuals with Disability Tax Credit

  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • pass through entity: means :

    Indiana Code 6-3.1-38.3-1

  • state tax liability: means the taxpayer's total tax liability that is incurred under:

    Indiana Code 6-3.1-38.3-2

  • 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
  • Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5