Sec. 3. As used in this chapter, "individual development account" has the meaning set forth in IC 4-4-28-5. As added by P.L.15-1997, SEC.2.
"Individual development account"
Ind. Code § 6-3.1-18-3, under Chapter 18. Individual Development Account Tax Credit.
Ind. Code § 6-3.1-18-3