Current through P.L. 171-2024
Section 6-3.1-39.5-2 - "Pass through entity"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);(5) a limited liability company; or(6) a limited liability partnership. Added by P.L. 201-2023,SEC. 103, eff. 1/1/2024.