Effective 1-1-2024. Sec. 4. As used in this chapter, "pass through entity" has the meaning set forth in IC 6-3-1-35. As added by P.L.201-2023, SEC.104.
"Pass through entity"
Ind. Code § 6-3.1-40.9-4, under Chapter 40.9. Attainable Homeownership Tax Credit.
Ind. Code § 6-3.1-40.9-4