Collections
Indiana Code
Title 6
3
Chapter 2
IC 6-3-2
Imposition of Tax and Deductions
Learn More
Log In
Sign Up
0.3
Intent of general assembly adding section 2.3 of this chapter
1
Imposition of tax; tax rate; calculation and certification of individual adjusted gross income tax rate
1-a
Tax rate; calculations required for purposes of determining tax rate
Repealed
1.5
Expired
1.5-a
"Qualified area"; tax rate in qualified area; application of tax rate after December 31, 2018; expiration
Repealed
1.7
Election for certain corporations; qualified distribution sales to a distributor for resale; sourcing of the sale
1.9
"Federal taxable income" for determination of state net operating loss deduction
2
"Adjusted gross income derived from sources within Indiana"; apportionment; payroll factor; sales factor; property factor; pass through entities
2.1
Expired
2.2
Interest income, discounts, and receipts attributable to state
2.3
In-state commercial printing for out-of-state customer
2.4
Foreign operating corporations; determination of percentage of business activity outside United States
2.5
Resident persons; net operating loss; adjusted gross income
2.5-a
Resident persons; net operating loss; adjusted gross income
Repealed
2.6
Corporations and nonresident persons; net operating losses
2.7
Team members; Indiana income; rules
2.6-a
Corporations and nonresident persons; net operating losses
Repealed
2.8
Exemption; nonprofit entities; Subchapter S corporations; financial institutions; insurance companies; international banking facilities
2.9
Repealed
3
Repealed
2.8-a
Exemption; nonprofit entities; Subchapter S corporations; financial institutions; insurance companies; international banking facilities
Repealed
3.1
Taxation; nonprofit entities; unrelated business income
3.2
Indiana income of race team members
3.3
"Nonresident partner"; allocation to partner's state of residence or commercial domicile; treatment as business income; apportionment
3.5
Exemption; fares for public transportation services
3.7
Remainder of federal civil service annuity minus certain retirement benefits; deduction
4
Military service deduction; retirement income or survivor's benefits deduction
5
Repealed
5.3
Repealed
5.5
Repealed
4-a
Military service deduction; retirement income or survivor's benefits deduction
Repealed
6
Deduction; rent payments
7
Repealed
8
Enterprise zone employers; exemption from deduction
9
Disability retirement; deduction; amount
10
Unemployment compensation; deduction
11
Deductions from adjusted gross income; federal employee paid leave
12
Foreign source dividends; deduction; computation
13
Expired
14
Repealed
14.1
Prize money accruing before July 1, 2002; exemption
14.5
Repealed
15
Repealed
16
Transactions between taxable entity and unitary taxpayer subject to IC 6-5.5
17
Repealed
18
Employee medical care savings accounts; exemption limited to deposits before January 1, 2016
19
Distributions for higher education; exemptions
20
Corporations; intangible expenses; directly related interest expenses; exceptions
21.7
Exemption for certain income derived from patents
22
Deduction; unreimbursed education expenditures
24
Income tax exemption; Olympic medalist
25
Adjusted gross income tax deduction for property taxes imposed for March 1, 2006, or January 15, 2007, assessment
26
Deduction for contributions to a regional development authority infrastructure fund
27.5
Exemption for Indiana income earned by nonresidents
28
Deduction for qualified health care sharing expenses
27.5-a
Exemption for Indiana income earned by nonresidents
Repealed
29
Deduction for specified research or experimental expenditures
30
Deduction for qualified production property; recapture
31
Deduction for qualified tips
32
Deduction for qualified overtime compensation
33
Deduction for qualified passenger vehicle loan interest
1-b
Imposition of tax; tax rate
Repealed
4-b
Military service deduction; retirement income or survivor's benefits deduction
Repealed
1.5-b
"Qualified area"; tax rate in qualified area; application of tax rate after December 31, 2018; expiration
Repealed
2.5-b
Resident persons; net operating loss; adjusted gross income
Repealed
2.6-b
Corporations and nonresident persons; net operating losses
Repealed
2.8-b
Exemption; nonprofit entities; Subchapter S corporations; financial institutions; insurance companies; international banking facilities
Repealed
27.5-b
Exemption for Indiana income earned by nonresidents
Repealed