{"data":{"id":"us-in/ic-6-3.1-40-5","jurisdiction":"us-in","citation":"IC 6-3.1-40-5","heading":"\"Taxpayer\"","body":"Sec. 5. As used in this chapter, \"taxpayer\" means an individual who:\n(1) is a physician engaged in the practice of medicine;\n(2) has an ownership interest in a corporation, limited liability company, partnership, or other legal entity organized to provide health care services as a physician owned entity;\n(3) is not employed by a health system (as defined in IC 16-18-2-168.5); and\n(4) has any state income tax liability.","path":["TITLE 6. TAXATION","ARTICLE 3.1. STATE TAX LIABILITY CREDITS","Chapter 40. Physician Practice Ownership Tax Credit"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3.1-40-5","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"83ba1d7b4c8c179b6ad0c7836565af9d4899b944c610b00890f97b76b5501c23","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.1-40-4","next":"us-in/ic-6-3.1-40-6"},"notice":"GroundRules: Original legal text. Not legal advice."}