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 […]
6-3-2-17. Repealed
As added by P.L.1-1990, SEC.78. Repealed by P.L.250-2015, SEC.22.
6-3-2-5.3. Repealed
As added by P.L.182-2009(ss), SEC.195. Repealed by P.L.36-2015, SEC.4; P.L.250-2015, SEC.18.
6-3-2-18. Employee Medical Care Savings Accounts; Exemption Limited to Deposits Before January 1, 2016
Sec. 18. (a) As used in this section, “eligible medical expense” has the meaning set forth in IC 6-8-11-3. (b) As used in this section, “medical care savings account” has the meaning set forth in IC 6-8-11-6. (c) This subsection applies only to money deposited by an employer in a medical care savings account before […]
6-3-2-5.5. Repealed
As added by Acts 1979, P.L.69, SEC.1. Repealed by Acts 1980, P.L.54, SEC.9.
6-3-2-19. Distributions for Higher Education; Exemptions
Sec. 19. (a) As used in this section, “account beneficiary” has the meaning set forth in IC 21-9-2-3. (b) As used in this section, “account owner” has the meaning set forth in IC 21-9-2-4. (c) As used in this section, “individual account” has the meaning set forth in IC 21-9-2-2. (d) As used in this […]
6-3-2-6. Deduction; Rent Payments
Sec. 6. (a) Each taxable year, an individual who rents a dwelling for use as the individual’s principal place of residence may deduct from the individual’s adjusted gross income (as defined in IC 6-3-1-3.5(a)), the lesser of: (1) the amount of rent paid by the individual with respect to the dwelling during the taxable year; […]