Indiana Code
Chapter 26. Hoosier Business Investment Tax Credit
6-3.1-26-7. "Pass Through Entity"

Sec. 7. As used in this chapter, "pass through entity" means a:
(1) corporation that is exempt from the adjusted gross income tax under IC 6-3-2-2.8(2);
(2) partnership;
(3) trust;
(4) limited liability company; or
(5) limited liability partnership.
As added by P.L.224-2003, SEC.197.