Section 16-18-2-331.8 - "Small employer"(a) "Small employer", for purposes of IC 16-46-13, means an employer that: (1) is actively engaged in business; and(2) on at least fifty percent (50%) of the working days of the employer during the preceding calendar year, employed at least two (2) but not more than one hundred (100) eligible employees, the majority of whom work in Indiana.(b) In determining the number of eligible employees for purposes of subsection (a), employers that are affiliated employers or that are eligible to file a combined tax return for purposes of state taxation are considered one (1) employer.Amended by P.L. 32-2021,SEC. 41, eff. 7/1/2021.As added by P.L. 218-2007, SEC.43.