Indiana Code
Chapter 22. Use of Excess Reserves
4-10-22-4.5. Additional Automatic Taxpayer Refund Eligibility; Refundable Tax Credit Eligibility

Sec. 4.5. (a) If a taxpayer is eligible for an automatic taxpayer refund under section 4 of this chapter as a result of a determination under section 1 of this chapter made during calendar year 2021, the taxpayer is eligible for an additional automatic taxpayer refund equal to two hundred dollars ($200) to be paid in calendar year 2022.
(b) A taxpayer who:
(1) is not eligible for an additional taxpayer refund under subsection (a);
(2) was not claimed as a dependent of any other taxpayer for taxable year 2022;
(3) received Social Security benefits in calendar year 2022; and
(4) files, before January 1, 2024, an Indiana resident individual adjusted gross income tax return for the taxpayer's 2022 taxable year;
is eligible for a refundable tax credit equal to two hundred dollars ($200), regardless of whether the Social Security benefits described in subdivision (3) are included in the taxpayer's federal adjusted gross income by Section 86 of the Internal Revenue Code for the 2022 taxable year. The department shall amend the applicable Indiana individual income tax forms to allow a taxpayer to claim the refundable tax credit under this subsection. The department may also prescribe any other tax forms, and require a taxpayer to provide any other information, the department deems necessary to verify a taxpayer's eligibility for a refundable tax credit under this subsection.
(c) The department of state revenue may issue the automatic taxpayer refund for taxable year 2021 and the additional automatic taxpayer refund under subsection (a) as one (1) combined payment or separate payments. However, the department shall issue one (1) combined payment to the extent allowable and practicable for refunds issued after August 1, 2022.
(d) This section expires June 30, 2023.
As added by P.L.180-2022(ss), SEC.2.

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