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Indiana Code — Title 6 (Taxation)

IC 6-3.1-38.1-1

"Pass through entity"

Official textiga.in.govlast amended

Sec. 1. As used in this chapter, "pass through entity" means:

# (1)

a corporation that is exempt from the adjusted gross income tax under
IC 6-3-2-2.8(2);

# (2)

a partnership;

# (3)

a limited liability company; or

# (4)

a limited liability partnership.
As added by P.L.173-2025, SEC.2.

Amendment history

As added by P.L.173-2025, SEC.2.

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Nearby sections (25 sections)
  1. 6-3.1-37.2-15 · Maximum aggregate amount allowed
  2. 6-3.1-37.2-16 · Limitations
  3. 6-3.1-37.2-17 · Expiration; carryforward after expiration
  4. 6-3.1-38-1 · Applicability
  5. 6-3.1-38-2 · "Qualified taxpayer"
  6. 6-3.1-38-3 · "State tax liability"
  7. 6-3.1-38-4 · Credit for qualified taxpayer; credit amounts
  8. 6-3.1-38-5 · Reporting requirements
  9. 6-3.1-38-6 · Claiming credit on tax return
  10. 6-3.1-38-7 · Maximum amount of credit; approval of claims
  11. 6-3.1-38-8 · Credit carryover; carryback or refund of unused credit
  12. 6-3.1-38-9 · Rules
  13. 6-3.1-38.1-1 · "Pass through entity"
  14. 6-3.1-38.1-2 · "Qualified applicant"
  15. 6-3.1-38.1-3 · "Qualified new rail infrastructure expenditures"
  16. 6-3.1-38.1-4 · "Qualified railroad expenditures"
  17. 6-3.1-38.1-5 · "Qualified rural county"
  18. 6-3.1-38.1-6 · "State tax liability"
  19. 6-3.1-38.1-7 · "Taxpayer"
  20. 6-3.1-38.1-8 · Applying for tax credit; eligibility
  21. 6-3.1-38.1-9 · Amount of tax credit
  22. 6-3.1-38.1-10 · Amount of tax credit; pass through entities
  23. 6-3.1-38.1-11 · Claiming tax credit
  24. 6-3.1-38.1-12 · Carry over of excess tax credit
  25. 6-3.1-38.1-13 · Assignment of tax credit
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