Sec. 0.5. As used in this chapter, "business firm" means any business entity authorized to do business in the state of Indiana that has state tax liability. As added by P.L.124-2024, SEC.20.
"Business firm"
Ind. Code § 6-3.1-18-0.5, under Individual Development Account Tax Credit.
Ind. Code § 6-3.1-18-0.5