Indiana Code > Title 6 > Article 3.1 > Chapter 38.3 – Employment of Individuals with Disability Tax Credit


§ 6-3.1-38.3-1	“Pass through entity”
§ 6-3.1-38.3-2	“State tax liability”
§ 6-3.1-38.3-3	Credit
§ 6-3.1-38.3-4	Eligibility requirements
§ 6-3.1-38.3-5	Computation of credit amount; certain taxpayers
§ 6-3.1-38.3-6	Computation of credit amount; certain taxpayers
§ 6-3.1-38.3-7	Pass through entity; shareholder, partner, or member
§ 6-3.1-38.3-8	Claiming of credit on state tax return
§ 6-3.1-38.3-9	Credit carryover
§ 6-3.1-38.3-10	Report
§ 6-3.1-38.3-11	Expiration of chapter

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Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. ^{Source: OCC}
Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
pass through entity: means :
Indiana Code 6-3.1-38.3-1
state tax liability: means the taxpayer's total tax liability that is incurred under:
Indiana Code 6-3.1-38.3-2
United States: includes the District of Columbia and the commonwealths, possessions, states in free association with the United States, and the territories. See Indiana Code 1-1-4-5
Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5