Sec. 4. As used in this chapter, "pass through entity" means: (1) a corporation that is exempt from the adjusted gross income tax under IC 6-3-2-2.8(2); (2) a partnership; (3) a limited liability company; or (4) a limited liability partnership. As added by P.L.15-1997, SEC.2.
"Pass through entity"
Ind. Code § 6-3.1-18-4, under Chapter 18. Individual Development Account Tax Credit.
Ind. Code § 6-3.1-18-4