Title 2, TITLE 2. GENERAL ASSEMBLY
79 chapters · 646 sections in this title.
Ind. Code § 2-5-3.2-1 Review, analysis, and evaluation of tax incentives
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Sec. 1. (a) As used in this section, "tax incentive" means a benefit provided through a state or local tax that is intended to alter, reward, or subsidize a particular action or behavior by the tax incentive recipient, including a benefit intended to encourage economic developmen…
Ind. Code § 2-5-3.2-2 Tax expenditure report
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Sec. 2. (a) As used in this section, "tax expenditure" means a tax exemption, tax deduction, tax credit, preferential tax rate, or tax provision that reduces a person's state tax liability. (b) The legislative services agency shall, before November 1 of each even numbered year, p…