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Indiana Code — Title 6 (Taxation)

IC 6-3.1-38.3-1

"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 trust;

# (4)

an estate;

# (5)

a limited liability company; or

# (6)

a limited liability partnership.
As added by P.L.236-2023, SEC.68.

Amendment history

As added by P.L.236-2023, SEC.68.

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Nearby sections (25 sections)
  1. 6-3.1-38.1-4 · "Qualified railroad expenditures"
  2. 6-3.1-38.1-5 · "Qualified rural county"
  3. 6-3.1-38.1-6 · "State tax liability"
  4. 6-3.1-38.1-7 · "Taxpayer"
  5. 6-3.1-38.1-8 · Applying for tax credit; eligibility
  6. 6-3.1-38.1-9 · Amount of tax credit
  7. 6-3.1-38.1-10 · Amount of tax credit; pass through entities
  8. 6-3.1-38.1-11 · Claiming tax credit
  9. 6-3.1-38.1-12 · Carry over of excess tax credit
  10. 6-3.1-38.1-13 · Assignment of tax credit
  11. 6-3.1-38.1-14 · Aggregate amount of tax credits permitted
  12. 6-3.1-38.1-15 · Expiration
  13. 6-3.1-38.3-1 · "Pass through entity"
  14. 6-3.1-38.3-2 · "State tax liability"
  15. 6-3.1-38.3-3 · Credit
  16. 6-3.1-38.3-4 · Eligibility requirements
  17. 6-3.1-38.3-5 · Computation of credit amount; certain taxpayers
  18. 6-3.1-38.3-6 · Computation of credit amount; certain taxpayers
  19. 6-3.1-38.3-7 · Pass through entity; shareholder, partner, or member
  20. 6-3.1-38.3-8 · Claiming of credit on state tax return
  21. 6-3.1-38.3-9 · Credit carryover
  22. 6-3.1-38.3-10 · Report
  23. 6-3.1-38.3-11 · Expiration of chapter
  24. 6-3.1-39.5-1 · "Indiana qualified child care facility"
  25. 6-3.1-39.5-2 · "Pass through entity"
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