{"data":{"id":"us-in/ic-4-4-28-14","jurisdiction":"us-in","citation":"IC 4-4-28-14","heading":"Interest; taxes; fees","body":"Sec. 14. (a) An account must earn interest at a rate that is competitive in the county where the account is located.\n(b) Interest earned on an account during a taxable year is not subject to taxation under IC 6-3 or IC 6-5.5.\n(c) An account is a custodial account and is not subject to fees.","path":["TITLE 4. STATE OFFICES AND ADMINISTRATION","ARTICLE 4. LIEUTENANT GOVERNOR","Chapter 28. Individual Development Accounts"],"source_url":"https://iga.in.gov/ic/2026/Title_4.html#4-4-28-14","current_through":"2026","vintage":"2026","retrieved_at":"2026-08-30T06:26:00Z","sha256":"357fb0fbc4b15f0e43d5d835699e320b97342f50466fdbe6e9aa1dcf6a365b3d","source_id":"us-in","stale":false,"prev":"us-in/ic-4-4-28-13","next":"us-in/ic-4-4-28-15"},"notice":"GroundRules: Original legal text. Not legal advice."}