Sec. 2. As used in this chapter, "pass through entity" has the meaning set forth in IC 6-3-1-35. As added by P.L.182-2009(ss), SEC.205.
"Pass through entity"
Ind. Code § 6-3.1-30.5-2, under Chapter 30.5. School Scholarship Tax Credit.
Ind. Code § 6-3.1-30.5-2