{"data":{"id":"us-in/ic-6-3-1-30","jurisdiction":"us-in","citation":"IC 6-3-1-30","heading":"\"Holocaust victim's settlement payment\"","body":"Sec. 30. As used in this chapter, \"Holocaust victim's settlement payment\" means a payment received:\n(1) as a result of the settlement of the action entitled \"In re Holocaust Victims' Asset Litigation\", (E.D. NY) C.A. No. 96-4849;\n(2) under the German Act Regulating Unresolved Property Claims;\n(3) under any other foreign law providing payments for Holocaust claims; or\n(4) as a result of the settlement of any other Holocaust claim, including:\n(A) insurance claims;\n(B) claims relating to looted art;\n(C) claims relating to looted financial assets; or\n(D) claims relating to slave labor wages.","path":["TITLE 6. TAXATION","ARTICLE 3. STATE INCOME TAXES","Chapter 1. Definitions"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3-1-30","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"3175e8d4bf2224e4a6f8d7aa25556abb05f83aad9593deb73ce2a28bfced2869","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3-1-29","next":"us-in/ic-6-3-1-31"},"notice":"GroundRules: Original legal text. Not legal advice."}