{"data":{"id":"us-in/ic-6-3.1-18-0.5","jurisdiction":"us-in","citation":"IC 6-3.1-18-0.5","heading":"\"Business firm\"","body":"Sec. 0.5. As used in this chapter, \"business firm\" means any business entity authorized to do business in the state of Indiana that has state tax liability.","path":["TITLE 6. TAXATION","ARTICLE 3.1. STATE TAX LIABILITY CREDITS","Chapter 18. Individual Development Account Tax Credit"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3.1-18-0.5","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"0dc046b1de755b09244fb6ba861869a8c5c61894570f36fb11e4512fd4ded3f1","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.1-18-0.3","next":"us-in/ic-6-3.1-18-0.7"},"notice":"GroundRules: Original legal text. Not legal advice."}