{"data":{"id":"us-in/ic-6-3.1-26-7","jurisdiction":"us-in","citation":"IC 6-3.1-26-7","heading":"\"Pass through entity\"","body":"Sec. 7. As used in this chapter, \"pass through entity\" means a:\n(1) corporation that is exempt from the adjusted gross income tax under IC 6-3-2-2.8(2);\n(2) partnership;\n(3) trust;\n(4) limited liability company; or\n(5) limited liability partnership.","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#6-3.1-26-7","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"1a6190d776907fca5b2e198b30b9b62cbbe9ef8302e703ca65aafec1e9a69846","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.1-26-6","next":"us-in/ic-6-3.1-26-8"},"notice":"GroundRules: Original legal text. Not legal advice."}