"Taxpayer"

Sec. 5. As used in this chapter, "taxpayer" means an individual who: (1) is a physician engaged in the practice of medicine; (2) has an ownership interest in a corporation, limited liability company, partnership, or other legal entity organized to provide health care services as a physician owned entity; (3) is not employed by a health system (as defined in IC 16-18-2-168.5); and (4) has any state income tax liability. As added by P.L.203-2023, SEC.3. Amended by P.L.230-2025, SEC.73.