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U.S. State Codes
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Indiana
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Title 6. Taxation
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Article 3. State Income Taxes
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Chapter 2. Imposition of Tax and Deductions
Chapter 2. Imposition of Tax and Deductions
6-3-2-0.3. Intent of general assembly adding section 2.3 of this chapter
6-3-2-1. Tax rate
6-3-2-1.5. "Qualified area"; tax rate in qualified area; application of tax rate after December 31, 2018; expiration
6-3-2-2. "Adjusted gross income derived from sources within Indiana"; apportionment; sales factor; pass through entities
6-3-2-2.1. Expired
6-3-2-2.2. Interest income, discounts, and receipts attributable to state
6-3-2-2.3. In-state commercial printing for out-of-state customer
6-3-2-2.4. Foreign operating corporations; determination of percentage of business activity outside United States
6-3-2-2.5. Resident persons; net operating loss; adjusted gross income
6-3-2-2.6. Corporations and nonresident persons; net operating losses
6-3-2-2.7. Team members; Indiana income; rules
6-3-2-2.8. Exemption; nonprofit entities; Subchapter S corporations; financial institutions; insurance companies; international banking facilities
6-3-2-2.9. Repealed
6-3-2-3. Repealed
6-3-2-3.1. Taxation; nonprofit entities; unrelated business income
6-3-2-3.2. Indiana income of race team members
6-3-2-3.5. Exemption; fares for public transportation services
6-3-2-3.7. Remainder of federal civil service annuity minus certain retirement benefits; deduction
6-3-2-4. Military service deduction; retirement income or survivor's benefits deduction
6-3-2-5. Repealed
6-3-2-5.3. Repealed
6-3-2-5.5. Repealed
6-3-2-6. Deduction; rent payments
6-3-2-7. Repealed
6-3-2-8. Enterprise zone employers; exemption from deduction
6-3-2-9. Disability retirement; deduction; amount
6-3-2-10. Unemployment compensation; deduction
6-3-2-11. Deductions from adjusted gross income; federal employee paid leave
6-3-2-12. Foreign source dividends; deduction; computation
6-3-2-13. Export income; maritime opportunity districts; limit on deduction after December 31, 2015; expiration
6-3-2-14. Repealed
6-3-2-14.1. Prize money accruing before July 1, 2002; exemption
6-3-2-14.5. Repealed
6-3-2-15. Repealed
6-3-2-16. Transactions between taxable entity and unitary taxpayer subject to
6-3-2-17. Repealed
6-3-2-18. Employee medical care savings accounts; exemption limited to deposits before January 1, 2016
6-3-2-19. Distributions for higher education; exemptions
6-3-2-20. Corporations; intangible expenses; directly related interest expenses; exceptions
6-3-2-21.7. Exemption for certain income derived from patents
6-3-2-22. Deduction; unreimbursed education expenditures
6-3-2-24. Income tax exemption; Olympic medalist
6-3-2-25. Adjusted gross income tax deduction for property taxes imposed for March 1, 2006, or January 15, 2007, assessment
6-3-2-26. Deduction for contributions to a regional development authority infrastructure fund