Note: This version of section effective 1-1-2026. See also preceding version of this section, effective until 1-1-2026.

1. (1) is entitled to benefits based on blindness or disability under Title II or Title XVI of the federal Social Security Act and the blindness or disability occurred before the individual became forty-six (46) years of age; or
2. (2) has a disability certification that has been filed as set forth in Section 529A of the Internal Revenue Code.

Sec. 6. As used in this chapter, "eligible individual" means an individual who during a taxable year:

As added by P.L.12-2016, SEC.8. Amended by P.L.236-2023, SEC.125.