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Indiana Statutes, Title 6

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Title 6, TAXATION

323 chapters · 4,465 sections in this title.

All chapters in Title 64,465 Ch 1, General Definitions and Rules of Con…286 Ch 4, Procedures for Real Property Assessment183 Ch 5, Real Property Assessment Records169 Ch 2, Imposition of Tax149 Ch 3, Procedures for Personal Property Ass…144 Ch 11, Exemption Procedures135 Ch 6, Assessment of Certain Forest Lands128 Ch 10, Exemptions124 Ch 8, Taxation of Public Utility Companies108 Ch 2.5, Special Fuel Tax97 Ch 15, Procedures for Review and Appeal of …95 Ch 12, Assessed Value Deductions and Deduct…94 Ch 1.1, Gasoline Tax91 Ch 7, Taxation of Mobile Homes89

10 sections·Filtered byTitle 6✕Ch 38✕

Ind. Code § 6-3.1-38-1 Applicability
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Sec. 1. This chapter applies only to taxable years beginning after December 31, 2023. As added by P.L.203-2023, SEC.2.
Ind. Code § 6-3.1-38-2 "Qualified taxpayer"
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Sec. 2. As used in this chapter, "qualified taxpayer" means an employer that is a corporation, a limited liability company, a partnership, or another entity that: (1) has any state tax liability; and (2) has adopted a health reimbursement arrangement (as described in Section 9831…
Ind. Code § 6-3.1-38-3 "State tax liability"
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Sec. 3. As used in this chapter, "state tax liability" means a qualified taxpayer's total tax liability that is incurred under: (1) IC 6-3-1 through IC 6-3-7 (the adjusted gross income tax); (2) IC 6-5.5 (the financial institutions tax); and (3) IC 27-1-18-2 (the insurance premiu…
Ind. Code § 6-3.1-38-4 Credit for qualified taxpayer; credit amounts
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Sec. 4. (a) Subject to subsection (c) and section 7 of this chapter, a qualified taxpayer may claim a credit against the qualified taxpayer's state tax liability for a qualified contribution for a qualified taxpayer with less than fifty (50) employees, if the amount provided towa…

Ind. Code § 6-3.1-38-4.5 Pass through entity; shareholder, partner, or member

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Sec. 4.5. For a taxable year beginning after December 31, 2025, if a pass through entity is entitled to a credit under section 4 of this chapter but does not have state tax liability against which the tax credit may be applied, a shareholder, partner, or member of the pass throug…

Ind. Code § 6-3.1-38-5 Reporting requirements

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Sec. 5. Qualified taxpayers that claim the credit under this chapter are required to report to the department of insurance every three (3) years following the allowance of a credit under this chapter in a manner prescribed by the department of insurance. The report must state whe…

Ind. Code § 6-3.1-38-6 Claiming credit on tax return

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Sec. 6. To receive the credit provided by this chapter, a qualified taxpayer must claim the credit on the qualified taxpayer's state tax return or returns in the manner prescribed by the department. As added by P.L.203-2023, SEC.2.

Ind. Code § 6-3.1-38-7 Maximum amount of credit; approval of claims

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Sec. 7. (a) The amount of tax credits granted under this chapter may not exceed ten million dollars ($10,000,000) in any calendar year. (b) The department shall record the time of filing of each return claiming a credit under section 6 of this chapter and shall approve the claims…

Ind. Code § 6-3.1-38-8 Credit carryover; carryback or refund of unused credit

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Sec. 8. (a) The amount of the credit provided by this chapter that a qualified taxpayer uses during a particular taxable year may not exceed the state tax liability of the qualified taxpayer. (b) If the amount of a credit determined under this chapter for a particular qualified t…

Ind. Code § 6-3.1-38-9 Rules

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Sec. 9. The department shall adopt rules under IC 4-22-2 to implement this chapter. As added by P.L.203-2023, SEC.2.