{"data":{"id":"us-in/ic-6-3.1-38-2","jurisdiction":"us-in","citation":"IC 6-3.1-38-2","heading":"\"Qualified taxpayer\"","body":"Sec. 2. As used in this chapter, \"qualified taxpayer\" means an employer that is a corporation, a limited liability company, a partnership, or another entity that:\n(1) has any state tax liability; and\n(2) has adopted a health reimbursement arrangement (as described in Section 9831(d) of the Internal Revenue Code) in lieu of a traditional employer provided health insurance plan.","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#6-3.1-38-2","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"f23c644676870ebcc091a6c63b3d3dd1f8a96b6dd0e1478caadb9a6da6bdfe47","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.1-38-1","next":"us-in/ic-6-3.1-38-3"},"notice":"GroundRules: Original legal text. Not legal advice."}