Indiana Code — Title 6 (Taxation)
IC 6-3.1-20-1
"Indiana income"
Official textiga.in.govlast amended
Sec. 1. As used in this chapter, "Indiana income" means the adjusted gross income of an individual taxpayer, and the individual's spouse, if the individual files a joint adjusted gross income tax return.
As added by P.L.151-2001, SEC.5. Amended by P.L.166-2014, SEC.22.
Amendment history
As added by P.L.151-2001, SEC.5. Amended by P.L.166-2014, SEC.22.
Source: view the official text
Nearby sections (25 sections)
- 6-3.1-18-10 · Amount of tax credits allowed
- 6-3.1-18-11 · Tax credit available only in year paid
- 6-3.1-19-1 · "State and local tax liability"
- 6-3.1-19-1.5 · "Pass through entity"
- 6-3.1-19-2 · "Qualified investment"
- 6-3.1-19-2.5 · "Taxpayer"
- 6-3.1-19-3 · Entitlement to credit; amount; assignment
- 6-3.1-19-4 · Credit carryover; carryback or refund unavailable
- 6-3.1-19-5 · Ineligibility for credit to extent of reduction or…
- 6-3.1-19-5.5 · Repealed
- 6-3.1-19-6 · Method of claiming credit; submission of information
- 6-3.1-19-7 · Credit subject to annual aggregate credit limit
- 6-3.1-20-1 · "Indiana income"
- 6-3.1-20-2 · "Homestead"
- 6-3.1-20-3 · "State income tax liability"
- 6-3.1-20-4 · Entitlement to credit
- 6-3.1-20-5 · Amount of credit
- 6-3.1-20-6 · Filing with department required
- 6-3.1-20-7 · Amount of credits determined by department and deposited in
- 6-3.1-21-1 · Creation of credit
- 6-3.1-21-2 · Repealed
- 6-3.1-21-3 · Repealed
- 6-3.1-21-4 · Repealed
- 6-3.1-21-5 · Repealed
- 6-3.1-21-6 · Credit; amount; calculation; eligible persons;…