{"data":{"id":"us-in/ic-6-3.1-17.1-5","jurisdiction":"us-in","citation":"IC 6-3.1-17.1-5","heading":"\"Qualified taxpayer\"","body":"Sec. 5. As used in this chapter, \"qualified taxpayer\" means the owner of a qualified historic structure or any other person who may qualify for the federal rehabilitation tax credit allowable under Section 47 of the Internal Revenue Code.","path":["TITLE 6. TAXATION","ARTICLE 3.1. STATE TAX LIABILITY CREDITS","Chapter 17.1. Historic Rehabilitation Tax Credit"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3.1-17.1-5","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"3645f7b56ac1b1891770e9896754a091530b69cf760b5636130de3a35267c3f1","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.1-17.1-4","next":"us-in/ic-6-3.1-17.1-6"},"notice":"GroundRules: Original legal text. Not legal advice."}