{"data":{"id":"us-in/ic-6-3.1-38-1","jurisdiction":"us-in","citation":"IC 6-3.1-38-1","heading":"Applicability","body":"Sec. 1. This chapter applies only to taxable years beginning after December 31, 2023.","path":["TITLE 6. TAXATION","ARTICLE 3.1. STATE TAX LIABILITY CREDITS","Chapter 38. Health Reimbursement Arrangement Credit"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3.1-38-1","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"9aaf1653fd90b042b4a9a7e27b493f62a6fb9128b52b5e59c5d217ffc7990175","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.1-37.2-17","next":"us-in/ic-6-3.1-38-2"},"notice":"GroundRules: Original legal text. Not legal advice."}