{"data":{"id":"us-in/ic-6-3.1-20-3","jurisdiction":"us-in","citation":"IC 6-3.1-20-3","heading":"\"State income tax liability\"","body":"Sec. 3. As used in this chapter, \"state income tax liability\" means an individual's adjusted gross income tax liability under IC 6-3.","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#6-3.1-20-3","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"ba8908a336e2898e4585252aeac4bad22622bea16d6c9beb17ead1f9f4a858d0","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.1-20-2","next":"us-in/ic-6-3.1-20-4"},"notice":"GroundRules: Original legal text. Not legal advice."}