"Taxpayer"

Official textiga.in.govlast amended 2025

Sec. 5. As used in this chapter, "taxpayer" means an individual who:

# (1)

is a physician engaged in the practice of medicine;

# (2)

has an ownership interest in a corporation, limited liability company, partnership, or other legal entity organized to provide health care services as a physician owned entity;

# (3)

is not employed by a health system (as defined in IC 16-18-2-168.5); and

# (4)

has any state income tax liability.
As added by P.L.203-2023, SEC.3. Amended by P.L.230-2025, SEC.73.

Amendment history

As added by P.L.203-2023, SEC.3. Amended by P.L.230-2025, SEC.73.

Source: view the official text

Nearby sections (25 sections)

6-3.1-39.5-8 · Entitlement to credit; amount of credit
6-3.1-39.5-9 · Shareholder, partner, beneficiary, or member entitled to…
6-3.1-39.5-10 · Carry forward of credit
6-3.1-39.5-11 · Claiming a credit
6-3.1-39.5-12 · Payment of recapture amount; change of ownership
6-3.1-39.5-13 · Liability
6-3.1-39.5-14 · Maximum aggregate amount of credits
6-3.1-39.5-15 · Expiration
6-3.1-40-1 · Applicability
6-3.1-40-2 · "Physician"
6-3.1-40-3 · Repealed
6-3.1-40-4 · "State income tax liability"
6-3.1-40-5 · "Taxpayer"
6-3.1-40-6 · Credit; eligibility; amount
6-3.1-40-7 · Allowable years of credit
6-3.1-40-8 · Credit carryover; carryback or refund of unused credit;
6-3.1-40-9 · Repealed
6-3.1-40-9.5 · Claiming credit on tax return; certified list of…
6-3.1-40-10 · Assessments
6-3.1-40-11 · Maximum amount of credits allowed; exception
6-3.1-40-12 · Department website; information required to be provided to
6-3.1-40.9-1 · "Affordable housing organization"
6-3.1-40.9-2 · "Corporation"
6-3.1-40.9-3 · "Credit"
6-3.1-40.9-4 · "Pass through entity"

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