Indiana Code — Title 6 (Taxation)
IC 6-3.1-38-5
Reporting requirements
Official textiga.in.govlast amended
Sec. 5. Qualified taxpayers that claim the credit under this chapter are required to report to the department of insurance every three (3) years following the allowance of a credit under this chapter in a manner prescribed by the department of insurance. The report must state whether or not the qualified taxpayer continued to offer the health reimbursement arrangement or reverted to a traditional employer sponsored plan. If the qualified taxpayer
continued to offer the health reimbursement arrangement, the report must include information regarding the amount of the benefit.
As added by P.L.203-2023, SEC.2.
Amendment history
As added by P.L.203-2023, SEC.2.
Source: view the official text
Nearby sections (25 sections)
- 6-3.1-37.2-10 · Agreement
- 6-3.1-37.2-11 · Disqualification for substantial reduction in, or…
- 6-3.1-37.2-12 · Application of credit against taxpayer's taxes
- 6-3.1-37.2-13 · Claiming of credit and submission of certification
- 6-3.1-37.2-14 · Pass through entities
- 6-3.1-37.2-15 · Maximum aggregate amount allowed
- 6-3.1-37.2-16 · Limitations
- 6-3.1-37.2-17 · Expiration; carryforward after expiration
- 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
- 6-3.1-38.1-1 · "Pass through entity"
- 6-3.1-38.1-2 · "Qualified applicant"
- 6-3.1-38.1-3 · "Qualified new rail infrastructure expenditures"
- 6-3.1-38.1-4 · "Qualified railroad expenditures"
- 6-3.1-38.1-5 · "Qualified rural county"
- 6-3.1-38.1-6 · "State tax liability"
- 6-3.1-38.1-7 · "Taxpayer"
- 6-3.1-38.1-8 · Applying for tax credit; eligibility