Sec. 1. As used in this chapter, "pass through entity" means: (1) a corporation that is exempt from the adjusted gross income tax under IC 6-3-2-2.8(2); (2) a partnership; (3) a trust; (4) an estate; (5) a limited liability company; or (6) a limited liability partnership. As added by P.L.236-2023, SEC.68.
"Pass through entity"
Ind. Code § 6-3.1-38.3-1, under Employment of Individuals with Disability Tax Credit.
Ind. Code § 6-3.1-38.3-1