{"data":{"id":"us-in/ic-6-3-2-8","jurisdiction":"us-in","citation":"IC 6-3-2-8","heading":"Enterprise zone employers; exemption from deduction","body":"Sec. 8. (a) For purposes of this section, \"qualified employee\" means an individual who is employed by a taxpayer, a pass through entity, an employer exempt from adjusted gross income tax (IC 6-3-1 through IC 6-3-7) under section 2.8(3), 2.8(4), or 2.8(5) of this chapter, a nonprofit entity, the state, a political subdivision of the state, or the United States government and who:\n(1) has the employee's principal place of residence in the enterprise zone in which the employee is employed;\n(2) performs services for the taxpayer, the employer, the nonprofit entity, the state, the political subdivision, or the United States government, ninety percent (90%) of which are directly related to:\n(A) the conduct of the taxpayer's or employer's trade or business; or\n(B) the activities of the nonprofit entity, the state, the political subdivision, or the United States government;\nthat is located in an enterprise zone; and\n(3) performs at least fifty percent (50%) of the employee's service for the taxpayer or employer during the taxable year in the enterprise zone.\n(b) Except as provided in subsection (c), a qualified employee is entitled to a deduction from the employee's adjusted gross income in each taxable year in the amount of the lesser of:\n(1) one-half (1/2) of the employee's adjusted gross income for the taxable year that the employee earns as a qualified employee; or\n(2) seven thousand five hundred dollars ($7,500).\n(c) No qualified employee is entitled to a deduction under this section for a taxable year that begins after the termination of the enterprise zone in which the employee resides.","path":["TITLE 6. TAXATION","ARTICLE 3. STATE INCOME TAXES","Chapter 2. Imposition of Tax and Deductions"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3-2-8","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"c2d4faea85847d4031668764bfadf91c2faec3259bec791b5d17f5124850303e","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3-2-7","next":"us-in/ic-6-3-2-9"},"notice":"GroundRules: Original legal text. Not legal advice."}