Indiana Code
Chapter 1. Definitions
5-34-1-2. "Base Year State Income Tax Liability"

Sec. 2. "Base year state income tax liability" means the amount of state income tax paid by an individual who receives a financial assistance award from the fund during the taxable year immediately preceding the taxable year in which the individual enrolled in the qualified education program.
As added by P.L.165-2021, SEC.65.

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Structure Indiana Code

Indiana Code

Title 5. State and Local Administration

Article 34. Indiana Career Accelerator Fund

Chapter 1. Definitions

5-34-1-1. Application of Definitions

5-34-1-2. "Base Year State Income Tax Liability"

5-34-1-3. "Department"

5-34-1-4. "Fund"

5-34-1-5. "Invested Indiana"

5-34-1-6. "Qualified Education Program"

5-34-1-7. Requirements for Certification of a Qualified Education Program

5-34-1-8. Financial Assistance Awards From the Fund; Purposes

5-34-1-9. Repayment Agreement

5-34-1-10. Annual Examination of the Fund