{"data":{"id":"us-in/ic-6-3-1-29","jurisdiction":"us-in","citation":"IC 6-3-1-29","heading":"\"Eligible individual\"","body":"Sec. 29. As used in this chapter, \"eligible individual\" means:\n(1) a person who was systematically persecuted for racial or religious reasons by Nazi Germany or any other Axis regime; or\n(2) an heir of a person described in subdivision (1).","path":["TITLE 6. TAXATION","ARTICLE 3. STATE INCOME TAXES","Chapter 1. Definitions"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3-1-29","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"9b5f348cb2f4c9a6613bcd6fc53fcb90afc94668a8485b55cfdeab6f9572d3e8","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3-1-28","next":"us-in/ic-6-3-1-30"},"notice":"GroundRules: Original legal text. Not legal advice."}