6-3.1-31-2. "Eligible taxpayer"

IN Code § 6-3.1-31-2 (2019) (N/A)
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Sec. 2. As used in this chapter, "eligible taxpayer" means a taxpayer that did not provide health insurance to the taxpayer's employees in the taxable year immediately preceding the first taxable year for which the taxpayer claims a credit under this chapter.

As added by P.L.218-2007, SEC.5.