{"data":{"id":"us-in/ic-6-3-2.1-1","jurisdiction":"us-in","citation":"IC 6-3-2.1-1","heading":"Applicability","body":"Sec. 1. This chapter applies to taxable years beginning after December 31, 2021.","path":["TITLE 6. TAXATION","ARTICLE 3. STATE INCOME TAXES","Chapter 2.1. Pass Through Entity Tax"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3-2.1-1","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"3d9aee502810ad5ff4166bcface173e4e68bb9f42d36eee910f48bbcf2c3c68f","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3-2-33","next":"us-in/ic-6-3-2.1-2"},"notice":"GroundRules: Original legal text. Not legal advice."}