§ 6-3.1-38-1 Applicability
§ 6-3.1-38-2 “Qualified taxpayer”
§ 6-3.1-38-3 “State tax liability”
§ 6-3.1-38-4 Credit for qualified taxpayer; credit amounts
§ 6-3.1-38-5 Reporting requirements
§ 6-3.1-38-6 Claiming credit on tax return
§ 6-3.1-38-7 Maximum amount of credit; approval of claims
§ 6-3.1-38-8 Credit carryover; carryback or refund of unused credit
§ 6-3.1-38-9 Rules
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Terms Used In Indiana Code > Title 6 > Article 3.1 > Chapter 38 - Health Reimbursement Arrangement Credit

  • 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.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • 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.
  • qualified taxpayer: means an employer that is a corporation, a limited liability company, a partnership, or another entity that:

    Indiana Code 6-3.1-38-2

  • state tax liability: means a qualified taxpayer's total tax liability that is incurred under:

    Indiana Code 6-3.1-38-3

  • Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5