Indiana § 6-3-2-8 Enterprise zone employers; exemption from deduction

Indiana Statutes

§ 6-3-2-8 — Enterprise zone employers; exemption from deduction

Indiana § 6-3-2-8

Art. 3STATE INCOME TAXES

Ch. 2Imposition of Tax and Deductions

This text of Indiana § 6-3-2-8 (Enterprise zone employers; exemption from deduction) 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 § 6-3-2-8 (2026).

Text

(a)For purposes of this section, "qualified employee" means an individual who is employed by a taxpayer, a pass through entity, an employer exempt from adjusted gross income tax (IC 6-3-1 through IC 6-3-7) under section 2.8(3), 2.8(4), or 2.8(5) of this chapter, a nonprofit entity, the state, a political subdivision of the state, or the United States government and who:

(1)has the employee's principal place of residence in the enterprise zone in which the employee is employed;

(2)performs services for the taxpayer, the employer, the nonprofit entity, the state, the political subdivision, or the United States government, ninety percent (90%) of which are directly related to:

(A)the conduct of the taxpayer's or employer's trade or business; or

(B)the activities of the nonprofit entity,

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(a) For purposes of this section, "qualified
employee" means an individual who is employed by a taxpayer, a pass
through entity, an employer exempt from adjusted gross income tax (IC 6-3-1 through IC 6-3-7) under section 2.8(3), 2.8(4), or 2.8(5) of this
chapter, a nonprofit entity, the state, a political subdivision of the state,
or the United States government and who:
(1) has the employee's principal place of residence in the
enterprise zone in which the employee is employed;
(2) performs services for the taxpayer, the employer, the nonprofit
entity, the state, the political subdivision, or the United States
government, ninety percent (90%) of which are directly related to:
(A) the conduct of the taxpayer's or employer's trade or
business; or
(B) the activities of the nonprofit entity, the state, the political
subdivision, or the United States government;
that is located in an enterprise zone; and
(3) performs at least fifty percent (50%) of the employee's service
for the taxpayer or employer during the taxable year in the
enterprise zone.
(b) Except as provided in subsection (c), a qualified employee is
entitled to a deduction from the employee's adjusted gross income in
each taxable year in the amount of the lesser of:
(1) one-half (1/2) of the employee's adjusted gross income for the
taxable year that the employee earns as a qualified employee; or
(2) seven thousand five hundred dollars ($7,500).
(c) No qualified employee is entitled to a deduction under this
section for a taxable year that begins after the termination of the
enterprise zone in which the employee resides.

Legislative History

As added by P.L.23-1983, SEC.11. Amended by P.L.9-1986, SEC.5; P.L.289-2001, SEC.12; P.L.269-2003, SEC.4; P.L.182-2009(ss), SEC.194; P.L.86-2018, SEC.72.