{"data":{"id":"us-in/ic-27-16-3-4","jurisdiction":"us-in","citation":"IC 27-16-3-4","heading":"Effect on tax credits and incentives","body":"Sec. 4. (a) For purposes of the determination of tax credits and other economic incentives:\n(1) provided by the state or another governmental entity; and\n(2) based on employment;\na covered employee is considered an employee solely of the client.\n(b) A client is entitled to the benefit of any tax credit, economic incentive, or other benefit arising as the result of the employment of a covered employee of the client.\n(c) If the grant or amount of an incentive is based on the number of employees a client employs:\n(1) each client must be treated as employing only the covered employees actually working in the client's business operations; and\n(2) covered employees working for other clients of the PEO must not be counted.\n(d) A PEO shall provide, upon request by a client or an agency or a department of the state or of another governmental entity, employment information:\n(1) reasonably required by an agency or a department of the state or of another governmental entity that is responsible for administration of a tax credit or economic incentive described in this section; and\n(2) necessary;\nto support a request, a claim, an application, or another action by a client seeking a tax credit or an economic incentive.","path":["TITLE 27. INSURANCE","ARTICLE 16. PROFESSIONAL EMPLOYER ORGANIZATIONS","Chapter 3. Effect on Rights, Duties, and Obligations"],"source_url":"https://iga.in.gov/ic/2026/Title_27.html#27-16-3-4","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-25T05:39:04Z","sha256":"405f4ac090365b5681803a4828ea6bd5268992886bed3462adc8c564a25ab839","source_id":"us-in","stale":false,"prev":"us-in/ic-27-16-3-3","next":"us-in/ic-27-16-3-5"},"notice":"GroundRules: Original legal text. Not legal advice."}