Indiana § 6-3-2-11 Deductions from adjusted gross income; federal employee paid leave

Indiana Statutes

§ 6-3-2-11 — Deductions from adjusted gross income; federal employee paid leave

Indiana § 6-3-2-11

Art. 3STATE INCOME TAXES

Ch. 2Imposition of Tax and Deductions

This text of Indiana § 6-3-2-11 (Deductions from adjusted gross income; federal employee paid leave) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ind. Code § 6-3-2-11 (2026).

Text

(a)An individual is entitled to a deduction from the individual's adjusted gross income for the taxable year if the individual:

(1)is an employee of the federal government during the taxable year and the year preceding the taxable year;

(2)has used paid leave from employment as an employee of the federal government during the year preceding the taxable year; and

(3)is entitled to an itemized deduction under the Internal Revenue Code for the taxable year because the individual bought back the leave used by the individual during the year preceding the taxable year.

(b)The amount of the deduction for a taxable year may not exceed the lesser of:

(1)the individual's itemized deduction that is allowed under the Internal Revenue Code for the taxable year; or

(2)the individual's adjusted gr

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(a) An individual is entitled to a deduction
from the individual's adjusted gross income for the taxable year if the
individual:
(1) is an employee of the federal government during the taxable
year and the year preceding the taxable year;
(2) has used paid leave from employment as an employee of the
federal government during the year preceding the taxable year;
and
(3) is entitled to an itemized deduction under the Internal
Revenue Code for the taxable year because the individual bought
back the leave used by the individual during the year preceding
the taxable year.
(b) The amount of the deduction for a taxable year may not exceed
the lesser of:
(1) the individual's itemized deduction that is allowed under the
Internal Revenue Code for the taxable year; or
(2) the individual's adjusted gross income for the taxable year.