{"data":{"id":"us-in/ic-5-34-1-2","jurisdiction":"us-in","citation":"IC 5-34-1-2","heading":"\"Base year state income tax liability\"","body":"Sec. 2. \"Base year state income tax liability\" means the amount of state income tax paid by an individual who receives a financial assistance award from the fund during the taxable year immediately preceding the taxable year in which the individual enrolled in the qualified education program.","path":["TITLE 5. STATE AND LOCAL ADMINISTRATION","ARTICLE 34. INDIANA CAREER ACCELERATOR FUND","Chapter 1. Definitions"],"source_url":"https://iga.in.gov/ic/2026/Title_5.html#5-34-1-2","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-02T16:11:39Z","sha256":"4f290955e1a038762de1f8b9198c10e95edbb7f3f05bfa34fd3813d98ad72bdb","source_id":"us-in","stale":false,"prev":"us-in/ic-5-34-1-1","next":"us-in/ic-5-34-1-3"},"notice":"GroundRules: Original legal text. Not legal advice."}