§ 6-3-3-9 — Unified tax credit for the elderly

(a) The credit provided by this section shall be
known as the unified tax credit for the elderly.
(b) As used in this section, unless the context clearly indicates
otherwise:
(1) "Household federal adjusted gross income" means the total
adjusted gross income, as defined in Section 62 of the Internal
Revenue Code, of an individual, or of an individual and his
spouse if they reside together for the taxable year for which the
credit provided by this section is claimed.
(2) "Household" means a claimant or, if applicable, a claimant
and his or her spouse if the spouse resides with the claimant and
"household income" means the income of the claimant or, if
applicable, the combined income of the claimant and his or her
spouse if the spouse resides with the claimant.
(3) "Claimant" means an individual, other than an individual
described in subsection (c) of this section, who:
(A) has filed a claim under this section;
(B) was a resident of this state for at least six (6) months during
the taxable year for which he or she has filed a claim under this
section; and
(C) was sixty-five (65) years of age during some portion of the
taxable year for which he has filed a claim under this section or
whose spouse was either sixty-five (65) years of age or over
during the taxable year.
(c) The credit provided under this section shall not apply to an
individual who, for a period of at least one hundred eighty (180) days
during the taxable year for which he has filed a claim under this
section, was incarcerated in a local, state, or federal correctional
institution.
(d) The right to file a claim under this section shall be personal to
the claimant and shall not survive his death, except that a surviving
spouse of a claimant is entitled to claim the credit provided by this
section. For purposes of determining the amount of the credit a
surviving spouse is entitled to claim under this section, the deceased
spouse shall be treated as having been alive on the last day of the
taxable year in which the deceased spouse died. When a claimant dies
after having filed a timely claim, the amount thereof shall be disbursed
to another member of the household as determined by the
commissioner. If the claimant was the only member of his household,
the claim may be paid to his executor or administrator, but if neither is
appointed and qualified within two (2) years of the filing of the claim,
the amount of the claim shall escheat to the state.
(e) For each taxable year, subject to the limitations provided in this
section, one (1) claimant per household may claim, as a credit against
Indiana adjusted gross income taxes otherwise due, the credit provided
by this section. If the allowable amount of the claim exceeds the
income taxes otherwise due on the claimant's household income or if
there are no Indiana income taxes due on such income, the amount of
the claim not used as an offset against income taxes after audit by the
department, at the taxpayer's option, shall be refunded to the claimant
or taken as a credit against such taxpayer's income tax liability
subsequently due.
(f) The amount of any claim otherwise payable under this section
may be applied by the department against any liability outstanding on
the books of the department against the claimant, or against any other
individual who was a member of his household in the taxable year to
which the claim relates.
(g) The amount of a claim filed pursuant to this section by a
claimant that either (i) does not reside with his spouse during the
taxable year, or (ii) resides with his spouse during the taxable year and
only one (1) of them is sixty-five (65) years of age or older at the end
of the taxable year, shall be determined in accordance with the
following schedule:
(h) The amount of a claim filed pursuant to this section by a
claimant that resides with his spouse during his taxable year shall be
determined in accordance with the following schedule if both the
claimant and spouse are sixty-five (65) years of age or older at the end
of the taxable year:
(i) The department may promulgate reasonable rules under IC 4-22-2 for the administration of this section.
(j) Every claimant under this section shall supply to the department
on forms provided under IC 6-8.1-3-4, in support of his claim,
reasonable proof of household income and age.
(k) Whenever on the audit of any claim filed under this section the
department finds that the amount of the claim has been incorrectly
determined, the department shall redetermine the claim and notify the
claimant of the redetermination and the reasons therefor. The
redetermination shall be final.
(l) In any case in which it is determined that a claim is or was
excessive and was filed with fraudulent intent, the claim shall be
disallowed in full, and, if the claim has been paid or a credit has been
allowed against income taxes otherwise payable, the credit shall be
canceled and the amount paid shall be recovered by assessment as
income taxes are assessed and such assessment shall bear interest from
the date of payment or credit of the claim, until refunded or paid at the
rate determined under IC 6-8.1-10-1. The claimant in such a case
commits a Class A misdemeanor. In any case in which it is determined
that a claim is or was excessive and was negligently prepared, ten
percent (10%) of the corrected claim shall be disallowed and, if the
claim has been paid or credited against income taxes otherwise
payable, the credit shall be reduced or canceled, and the proper portion
of any amount paid shall be similarly recovered by assessment as
income taxes are assessed, and such assessment shall bear interest at
the rate determined under IC 6-8.1-10-1 from the date of payment until
refunded or paid.
As added by Acts 1982, P.L.6, SEC.5. Amended by
P.L.83-1983, SEC.1; P.L.73-1985, SEC.2; P.L.234-2019,
SEC.13.