6-3.1-31.2-6. Tax credit

IN Code § 6-3.1-31.2-6 (2019) (N/A)
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Sec. 6. A taxpayer is entitled to a credit against the taxpayer's state tax liability for a taxable year in an amount equal to fifty percent (50%) of the costs incurred by the taxpayer during the taxable year for providing a qualified wellness program for the taxpayer's employees during the taxable year.

As added by P.L.218-2007, SEC.6.