{"data":{"id":"us-in/ic-6-3.1-38-5","jurisdiction":"us-in","citation":"IC 6-3.1-38-5","heading":"Reporting requirements","body":"Sec. 5. Qualified taxpayers that claim the credit under this chapter are required to report to the department of insurance every three (3) years following the allowance of a credit under this chapter in a manner prescribed by the department of insurance. The report must state whether or not the qualified taxpayer continued to offer the health reimbursement arrangement or reverted to a traditional employer sponsored plan. If the qualified taxpayer continued to offer the health reimbursement arrangement, the report must include information regarding the amount of the benefit.","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#6-3.1-38-5","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"438798defb16b82570dfd3fe11931d54c13c33e39a140c0238739a5d26679ade","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.1-38-4.5","next":"us-in/ic-6-3.1-38-6"},"notice":"GroundRules: Original legal text. Not legal advice."}