6-3-2-22. Deduction; Unreimbursed Education Expenditures
Sec. 22. (a) The following definitions apply throughout this section: (1) “Dependent child” means an individual who: (A) is eligible to receive a free elementary or high school education in an Indiana school corporation; (B) qualifies as a dependent (as defined in Section 152 of the Internal Revenue Code) of the taxpayer; and (C) is […]
6-3-2-24. Income Tax Exemption; Olympic Medalist
Sec. 24. (a) This section applies to a taxable year beginning after December 31, 2013. (b) As used in this section, “international committee” refers to the International Olympic Committee and the International Paralympic Committee. (c) As used in this section, “Olympic games” refers to an international sports competition conducted every two (2) years by an […]
6-3-2-25. Adjusted Gross Income Tax Deduction for Property Taxes Imposed for March 1, 2006, or January 15, 2007, Assessment
Sec. 25. (a) This section applies only to an individual who in 2008 paid property taxes that: (1) were imposed on the individual’s principal place of residence for the March 1, 2006, assessment date or the January 15, 2007, assessment date; (2) are due after December 31, 2007; and (3) are paid on or before […]
6-3-2-26. Deduction for Contributions to a Regional Development Authority Infrastructure Fund
Sec. 26. (a) This section applies only to taxable years beginning after December 31, 2017. (b) As used in this section, “fund” refers to the regional development authority infrastructure fund established by IC 36-9-43-9. (c) Each taxable year, a taxpayer that has made a contribution or gift to the fund is entitled to a deduction […]
6-3-2-12. Foreign Source Dividends; Deduction; Computation
Sec. 12. (a) As used in this section, the term “foreign source dividend” means a dividend from a foreign corporation. The term: (1) includes any amount that a taxpayer is required to include in its gross income for a taxable year under Sections 951 and 951A of the Internal Revenue Code, and, for taxable years […]
6-3-2-13. Export Income; Maritime Opportunity Districts; Limit on Deduction After December 31, 2015; Expiration
Sec. 13. (a) As used in this section, “export income” means the gross receipts from the sale, transfer, or exchange of tangible personal property destined for international markets that is: (1) manufactured at a plant located within a maritime opportunity district established under IC 6-1.1-40 (before its expiration); and (2) shipped through a port operated […]
6-3-2-14. Repealed
As added by P.L.341-1989(ss), SEC.9. Repealed by P.L.192-2002(ss), SEC.191.
6-3-2-14.1. Prize Money Accruing Before July 1, 2002; Exemption
Sec. 14.1. Notwithstanding IC 6-3-4-8.2, a payment made after June 30, 2002, on prize money received from a winning lottery ticket purchased under IC 4-30 for a lottery held before July 1, 2002, is exempt from the adjusted gross income tax and supplemental net income tax (repealed) imposed by this article. As added by P.L.269-2003, […]
6-3-2-14.5. Repealed
As added by P.L.192-2002(ss), SEC.79. Repealed by P.L.250-2015, SEC.21.
6-3-2-15. Repealed
As added by P.L.90-1989, SEC.1; P.L.347-1989(ss), SEC.8. Repealed by P.L.1-1990, SEC.76.