Indiana Code
Chapter 1. Definitions
5-10.1-1-3. "Employer Contribution" and "Matching Contribution"

Sec. 3. "Employer contribution" and "matching contribution", as used in this article, means the tax imposed by section 3111 of the Internal Revenue Code.
As added by Acts 1977, P.L.53, SEC.1. Amended by P.L.2-1987, SEC.11.