{"data":{"id":"us-in/ic-6-3.1-38.3-2","jurisdiction":"us-in","citation":"IC 6-3.1-38.3-2","heading":"\"State tax liability\"","body":"Sec. 2. As used in this chapter, \"state tax liability\" means the taxpayer's total tax liability that is incurred under:\n(1) IC 6-3-1 through IC 6-3-7 (the adjusted gross income tax);\n(2) IC 27-1-18-2 (the insurance premiums tax) or IC 6-8-15 (the nonprofit agricultural organization health coverage tax); and\n(3) IC 6-5.5 (the financial institutions tax);\nas computed after the application of the credits that, under IC 6-3.1-1-2, are to be applied before the credit provided by this chapter.","path":["TITLE 6. TAXATION","ARTICLE 3.1. STATE TAX LIABILITY CREDITS","Chapter 38.3. Employment of Individuals with Disability Tax Credit"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3.1-38.3-2","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"ef21e6344a6b490e993d2593fda721dba37726e5c63aee0f4e361e773d3943f3","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.1-38.3-1","next":"us-in/ic-6-3.1-38.3-3"},"notice":"GroundRules: Original legal text. Not legal advice."}