Sec. 5. As used in this chapter, "highly compensated employee" has the meaning set forth in Section 414(q) of the Internal Revenue Code. As added by P.L.224-2003, SEC.197.
"Highly compensated employee"
Ind. Code § 6-3.1-26-5, under Chapter 26. Hoosier Business Investment Tax Credit.
Ind. Code § 6-3.1-26-5