Effective 1-1-2024. Sec. 6. To receive the credit provided by this chapter, a qualified taxpayer must claim the credit on the qualified taxpayer's state tax return or returns in the manner prescribed by the department. As added by P.L.203-2023, SEC.2.
Claiming credit on tax return
Ind. Code § 6-3.1-38-6, under Chapter 38. Health Reimbursement Arrangement Credit.
Ind. Code § 6-3.1-38-6