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Indiana Code
Title 6
3.1
Chapter 38
IC 6-3.1-38
Health Reimbursement Arrangement Credit
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1
Applicability
2
"Qualified taxpayer"
3
"State tax liability"
4
Credit for qualified taxpayer; credit amounts
4.5
Pass through entity; shareholder, partner, or member
5
Reporting requirements
6
Claiming credit on tax return
7
Maximum amount of credit; approval of claims
8
Credit carryover; carryback or refund of unused credit
9
Rules