Statutes, codes, and regulations
Indiana Code
Title 5 - STATE AND LOCAL ADMINISTRATIONArticle 34 - INDIANA CAREER ACCELERATOR FUND
Chapter 1 - DEFINITIONS
Section 5-34-1-2 - "Base year state income tax liability"

Ind. Code § 5-34-1-2

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Current through P.L. 171-2024
Section 5-34-1-2 - "Base year state income tax liability"

"Base year state income tax liability" means the amount of state income tax paid by an individual who receives a financial assistance award from the fund during the taxable year immediately preceding the taxable year in which the individual enrolled in the qualified education program.

IC 5-34-1-2

Added by P.L. 165-2021,SEC. 65, eff. 7/1/2021.