323 chapters · 4,465 sections in this title.
Ind. Code § 6-3.1-20-2 "Homestead"
0.2K chars
Sec. 2. As used in this chapter, "homestead" has the meaning set forth in IC 6-1.1-12-37. As added by P.L.151-2001, SEC.5. Amended by P.L.1-2009, SEC.51.
Ind. Code § 6-3.1-20-3 "State income tax liability"
0.2K chars
Sec. 3. As used in this chapter, "state income tax liability" means an individual's adjusted gross income tax liability under IC 6-3. As added by P.L.151-2001, SEC.5.
Ind. Code § 6-3.1-20-4 Entitlement to credit
1.4K chars
Sec. 4. (a) Except as provided in subsections (b) and (c), an individual is entitled to a credit under this chapter if: (1) the individual's Indiana income for the taxable year is less than eighteen thousand six hundred dollars ($18,600); and (2) the individual pays property taxe…
Ind. Code § 6-3.1-20-5 Amount of credit
1.8K chars
Sec. 5. (a) Each year, an individual described in section 4 of this chapter is entitled to a refundable credit against the individual's state income tax liability in the amount determined under this section. (b) In the case of an individual with Indiana income of less than eighte…