{"data":{"id":"us-in/ic-6-3.1-38.3-4","jurisdiction":"us-in","citation":"IC 6-3.1-38.3-4","heading":"Eligibility requirements","body":"Sec. 4. To be eligible for the credit under this chapter, a taxpayer must employ an individual described in section 3(a) of this chapter who works at least an average of twenty (20) hours per week for the employer in a similar setting and at a rate that is comparable to other employees of the taxpayer who perform the same or similar tasks.","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#6-3.1-38.3-4","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"dc02ccb017f2e32397d922040b137632804a8a74e772d20147c3dce57d930769","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.1-38.3-3","next":"us-in/ic-6-3.1-38.3-5"},"notice":"GroundRules: Original legal text. Not legal advice."}