{"data":{"id":"us-in/ic-6-3.1-38.1-1","jurisdiction":"us-in","citation":"IC 6-3.1-38.1-1","heading":"\"Pass through entity\"","body":"Sec. 1. As used in this chapter, \"pass through entity\" means:\n(1) a corporation that is exempt from the adjusted gross income tax under IC 6-3-2-2.8(2);\n(2) a partnership;\n(3) a limited liability company; or\n(4) a limited liability partnership.","path":["TITLE 6. TAXATION","ARTICLE 3.1. STATE TAX LIABILITY CREDITS","Chapter 38.1. Railroad Tax Credit for Qualified Infrastructure Investment"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3.1-38.1-1","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"17e8bca5382a6fe3dc66a4fcc1db0cdc4485441a2912d57cf3c9e403ae8c6a16","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.1-38-9","next":"us-in/ic-6-3.1-38.1-2"},"notice":"GroundRules: Original legal text. Not legal advice."}