Indiana Code
Chapter 20. Income Tax Credit for Property Taxes Paid on Homesteads
6-3.1-20-1. "Indiana Income"

Sec. 1. As used in this chapter, "Indiana income" means the adjusted gross income of an individual taxpayer, and the individual's spouse, if the individual files a joint adjusted gross income tax return.
As added by P.L.151-2001, SEC.5. Amended by P.L.166-2014, SEC.22.

Structure Indiana Code

Title 6. Taxation

Article 3.1. State Tax Liability Credits

Chapter 20. Income Tax Credit for Property Taxes Paid on Homesteads

6-3.1-20-1. "Indiana Income"

6-3.1-20-2. "Homestead"

6-3.1-20-3. "State Income Tax Liability"

6-3.1-20-4. Entitlement to Credit

6-3.1-20-5. Amount of Credit

6-3.1-20-6. Filing With Department Required

6-3.1-20-7. Amount of Credits Determined by Department and Deposited in State General Fund; Transfers to Northwest Indiana Regional Development Authority