IC 6-3.1-38-3 — "State tax liability"
Chapter 38. Health Reimbursement Arrangement Credit
Section text
Sec. 3. As used in this chapter, "state tax liability" means a qualified taxpayer's total tax liability that is incurred under: (1) IC 6-3-1 through IC 6-3-7 (the adjusted gross income tax); (2) IC 6-5.5 (the financial institutions tax); and (3) IC 27-1-18-2 (the insurance premiums tax) or IC 6-8-15 (the nonprofit agricultural organization health coverage tax); as computed after the application of the credits that, under IC 6-3.1-1-2, are to be applied before the credit provided by this chapter.
As added by P.L.203-2023, SEC.2.
Source: official publisher (2026 edition)