Indiana § 6-3.1-38.3-3 Credit

Indiana Statutes

§ 6-3.1-38.3-3 — Credit

Indiana § 6-3.1-38.3-3

Art. 3.1STATE TAX LIABILITY CREDITS

Ch. 38.3Employment of Individuals with Disability Tax Credit

This text of Indiana § 6-3.1-38.3-3 (Credit) 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 § 6-3.1-38.3-3 (2026).

Text

(a)Except as provided in subsections (b) and

(c), and subject to section 4 of this chapter, a taxpayer that employs an individual who:

(1)is referred to the employer for employment through a vocational rehabilitation services program for individuals with a disability; and

(2)was initially hired by the taxpayer after December 31, 2023; during a taxable year is entitled to a credit in the amount determined under section 5 or 6 of this chapter, as applicable, against the taxpayer's state tax liability for the taxable year based on the wages paid to the particular employee during the taxable year.

(b)A taxpayer that has received an authorization certificate from the United States Department of Labor, Wage and Hour Division, under Section 14(c) of the federal Fair Labor Standards Act of 193

Free access — add to your briefcase to read the full text and ask questions with AI

(a) Except as provided in subsections (b) and
(c), and subject to section 4 of this chapter, a taxpayer that employs an
individual who:
(1) is referred to the employer for employment through a
vocational rehabilitation services program for individuals with a
disability; and
(2) was initially hired by the taxpayer after December 31, 2023;
during a taxable year is entitled to a credit in the amount determined
under section 5 or 6 of this chapter, as applicable, against the taxpayer's
state tax liability for the taxable year based on the wages paid to the
particular employee during the taxable year.
(b) A taxpayer that has received an authorization certificate from the
United States Department of Labor, Wage and Hour Division, under
Section 14(c) of the federal Fair Labor Standards Act of 1938, as
amended (29 U.S.C. 201 et seq.), is not eligible for a credit under this
chapter.
(c) A taxpayer is not eligible for a credit under this chapter for
employment of a particular employee described in subsection (a) if the
employee was hired within the previous twelve (12) months to replace
a former employee who was terminated, unless the employee who is
being replaced:
(1) was terminated for misconduct in connection with that
employee's employment; or
(2) voluntarily left that employee's position.