{"data":{"id":"us-in/ic-6-3.1-18-3","jurisdiction":"us-in","citation":"IC 6-3.1-18-3","heading":"\"Individual development account\"","body":"Sec. 3. As used in this chapter, \"individual development account\" has the meaning set forth in IC 4-4-28-5.","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#6-3.1-18-3","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"9e787ffcdf9a3be250f84952bb907a02ca61164b8e955aa92615f554dc139d4c","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.1-18-2","next":"us-in/ic-6-3.1-18-4"},"notice":"GroundRules: Original legal text. Not legal advice."}