Indiana Statutes
§ 6-3-2-6 — Deduction; rent payments
Indiana § 6-3-2-6
This text of Indiana § 6-3-2-6 (Deduction; rent payments) 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 § 6-3-2-6 (2026).
Text
(a)Each taxable year, an individual who rents a
dwelling for use as the individual's principal place of residence may
deduct from the individual's adjusted gross income (as defined in IC 6-3-1-3.5(a)), the lesser of:
(1)the amount of rent paid by the individual with respect to the
dwelling during the taxable year; or
(2)three thousand dollars ($3,000).
(b)Notwithstanding subsection (a):
(1)a married couple filing a joint return for a particular taxable
year may not claim a deduction under this section of more than
three thousand dollars ($3,000); and
(2)a married individual filing a separate return for a particular
taxable year may not claim a deduction under this section of more
than one thousand five hundred dollars ($1,500).
(c)The deduction provided by this section does not appl
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Nearby Sections
15
§ 6-1.1-1-1
Applicability§ 6-1.1-1-1.5
"Assessing official"§ 6-1.1-1-10
"Person"§ 6-1.1-1-11
"Personal property"§ 6-1.1-1-12
"Political subdivision"§ 6-1.1-1-13
Repealed§ 6-1.1-1-14
"Property taxation"§ 6-1.1-1-15
"Real property"§ 6-1.1-1-16
"School corporation"§ 6-1.1-1-17
"Special assessment"§ 6-1.1-1-18
"State agency"§ 6-1.1-1-19
"Tangible property"§ 6-1.1-1-2
"Assessment date"§ 6-1.1-1-20
"Taxing district"§ 6-1.1-1-21
"Taxing unit"Cite This Page — Counsel Stack
Bluebook (online)
Indiana § 6-3-2-6, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-3-2-6.