{"data":{"id":"us-in/ic-6-3.1-18-4.3","jurisdiction":"us-in","citation":"IC 6-3.1-18-4.3","heading":"\"Person\"","body":"Sec. 4.3. As used in this chapter, \"person\" means any individual subject to Indiana adjusted gross income tax.","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#6-3.1-18-4.3","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"c16cc5964acb6579290117e1bed5e9ee76374bb5cb6743cccb45e417464f8b2f","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.1-18-4","next":"us-in/ic-6-3.1-18-4.5"},"notice":"GroundRules: Original legal text. Not legal advice."}