Indiana Statutes
§ 6-3.1-38.3-4 — Eligibility requirements
Indiana § 6-3.1-38.3-4
JurisdictionIndiana
Art. 3.1STATE TAX LIABILITY CREDITS
Ch. 38.3Employment of Individuals with Disability Tax Credit
This text of Indiana § 6-3.1-38.3-4 (Eligibility requirements) 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 § 6-3.1-38.3-4 (2026).
Text
To be eligible for the credit under this
chapter, a taxpayer must employ an individual described in section 3(a)
of this chapter who works at least an average of twenty (20) hours per
week for the employer in a similar setting and at a rate that is
comparable to other employees of the taxpayer who perform the same
or similar tasks.
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Legislative History
As added by P.L.236-2023, SEC.68.
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Repealed§ 6-1.1-1-14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 § 6-3.1-38.3-4, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-3.1-38.3-4.