Sec. 34. "Qualified military income" means wages that are paid:
(1) to a member of:
(A) a reserve component of the armed forces of the United States; or
(B) the National Guard; and
(2) for any of the following applicable periods, or any combination of the following applicable periods, in a calendar year:
(A) The member's full-time service on involuntary orders in:
(i) a reserve component of the armed forces of the United States; or
(ii) the National Guard.
(B) The period during which the member is mobilized and deployed for full-time service in:
(i) a reserve component of the armed forces of the United States; or
(ii) the National Guard.
(C) The period during which the member's National Guard unit is federalized.
As added by P.L.144-2007, SEC.4.
Structure Indiana Code
6-3-1-2. Construction of Definitions
6-3-1-2.5. "Armed Forces of the United States"
6-3-1-3.5. "Adjusted Gross Income"
6-3-1-11. "Internal Revenue Code"
6-3-1-19. "Partnership" and "Partner"
6-3-1-21. "Nonbusiness Income"
6-3-1-22. "Commercial Domicile"
6-3-1-26. "Foreign Corporation"
6-3-1-28. "Combined Income Tax Return"
6-3-1-29. "Eligible Individual"
6-3-1-30. "Holocaust Victim's Settlement Payment"
6-3-1-31. "Victim of the September 11 Terrorist Attack"
6-3-1-32. "September 11 Terrorist Attack Settlement Payment"
6-3-1-33. "Bonus Depreciation"
6-3-1-34. "Qualified Military Income"
6-3-1-34.5. "Captive Real Estate Investment Trust"
6-3-1-35. "Pass Through Entity"
6-3-1-36. "Eligible Community Foundation"