{"data":{"id":"us-in/ic-6-3.1-24-2","jurisdiction":"us-in","citation":"IC 6-3.1-24-2","heading":"\"Qualified Indiana business\" defined","body":"Sec. 2. As used in this chapter, \"qualified Indiana business\" means an independently owned and operated business that is certified as a qualified Indiana business by the Indiana economic development corporation under section 7 of this chapter.","path":["TITLE 6. TAXATION","ARTICLE 3.1. STATE TAX LIABILITY CREDITS","Chapter 24. Venture Capital Investment Tax Credit"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3.1-24-2","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"792525c73cd680363d89274ab215407fe4350c968b97b92ef8cfc02436fdd0ae","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.1-24-1","next":"us-in/ic-6-3.1-24-2.5"},"notice":"GroundRules: Original legal text. Not legal advice."}