{"data":{"id":"us-in/ic-6-3.1-20-1","jurisdiction":"us-in","citation":"IC 6-3.1-20-1","heading":"\"Indiana income\"","body":"Sec. 1. As used in this chapter, \"Indiana income\" means the adjusted gross income of an individual taxpayer, and the individual's spouse, if the individual files a joint adjusted gross income tax return.","path":["TITLE 6. TAXATION","ARTICLE 3.1. STATE TAX LIABILITY CREDITS","Chapter 20. Income Tax Credit for Property Taxes Paid on Homesteads"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3.1-20-1","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"8fe6f50cdc6bd1975e9456fc116a2f49132e64ef7b042330a2fc289e1e7aaea5","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.1-19-7","next":"us-in/ic-6-3.1-20-2"},"notice":"GroundRules: Original legal text. Not legal advice."}