IC 6-3.1-29-9 — "Pass through entity"
Chapter 29. Coal Gasification Technology Investment Tax Credit
Section text
Sec. 9. 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; (4) a limited liability partnership; (5) a corporation organized under IC 8-1-13; or (6) a corporation organized under IC 23-17-1 that is an electric cooperative and that has at least one (1) member that is a corporation organized under IC 8-1-13.
As added by P.L.191-2005, SEC.15.
Source: official publisher (2026 edition)