IC 6-3.1-17.1-2 — "Pass through entity"
Chapter 17.1. Historic Rehabilitation Tax Credit
Section text
Sec. 2. As used in this chapter, "pass through entity" means: (1) a corporation that is exempt from the adjusted gross income tax under IC 6-3-2-2.8(2); (2) a partnership; (3) a limited liability company; or (4) a limited liability partnership.
As added by P.L.236-2023, SEC.67.
Source: official publisher (2026 edition)