Section 12-11-14-6 - [Effective 1/1/2026] "Eligible individual" As used in this chapter, "eligible individual" means an individual who during a taxable year:
(1) is entitled to benefits based on blindness or disability under Title II or Title XVI of the federal Social Security Act and the blindness or disability occurred before the individual became forty-six (46) years of age; or(2) has a disability certification that has been filed as set forth in Section 529A of the Internal Revenue Code.Amended by P.L. 236-2023,SEC. 125, eff. 1/1/2026.Added by P.L. 12-2016, SEC. 8, eff. 7/1/2016.This section is set out more than once due to postponed, multiple, or conflicting amendments.