IC 6-3.1-38.3-2 — "State tax liability"
Chapter 38.3. Employment of Individuals with Disability Tax Credit
Section text
Sec. 2. As used in this chapter, "state tax liability" means the 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 27-1-18-2 (the insurance premiums tax) or IC 6-8-15 (the nonprofit agricultural organization health coverage tax); and (3) IC 6-5.5 (the financial institutions 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.236-2023, SEC.68.
Source: official publisher (2026 edition)