{"data":{"id":"us-in/ic-6-3.1-26-5","jurisdiction":"us-in","citation":"IC 6-3.1-26-5","heading":"\"Highly compensated employee\"","body":"Sec. 5. As used in this chapter, \"highly compensated employee\" has the meaning set forth in Section 414(q) of the Internal Revenue Code.","path":["TITLE 6. TAXATION","ARTICLE 3.1. STATE TAX LIABILITY CREDITS","Chapter 26. Hoosier Business Investment Tax Credit"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3.1-26-5","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"296c1de8351897e633cceb95a25a16bce3b71770f8d5317c6bb78688c71722fb","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.1-26-4","next":"us-in/ic-6-3.1-26-5.5"},"notice":"GroundRules: Original legal text. Not legal advice."}