Note: This version of section effective until 1-1-2026. See also following version of this section, effective 1-1-2026.

     Sec. 6. As used in this chapter, “eligible individual” means an individual who during a taxable year:

(1) is entitled to benefits based on blindness or disability under Title II or Title XVI of the federal Social Security Act and the blindness or disability occurred before the individual became twenty-six (26) years of age; or

(2) has a disability certification that has been filed as set forth in Section 529A of the Internal Revenue Code.

As added by P.L.12-2016, SEC.8.