IC 6-3.1-39.5-2 — "Pass through entity"
Chapter 39.5. Employer Child Care Expenditure Credits
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 trust; (4) an estate; (5) a limited liability company; or (6) a limited liability partnership.
As added by P.L.201-2023, SEC.103.
Source: official publisher (2026 edition)