Ind. Code § 6-3.5-9-4 – "New employee"

As used in this chapter, "new employee" has the meaning set forth in IC 6-3.1-13-6 , except that as applied to a project that is the subject of a hiring incentive agreement under this chapter, the phrase "tax credit agreement" in the definition of "new employee" under IC 6-3.1-13-6 is construed as a hiring incentive agreement under this chapter.

As added by P.L.173-2011, SEC.10.