Ind. Code § 6-3.1-38-2

Current through P.L. 171-2024

Section 6-3.1-38-2 - "Qualified taxpayer"

As used in this chapter, "qualified taxpayer" means an employer that is a corporation, a limited liability company, a partnership, or another entity that:

(1) has any state tax liability; and

(2) has adopted a health reimbursement arrangement (as described in Section 9831(d) of the Internal Revenue Code) in lieu of a traditional employer provided health insurance plan.

IC 6-3.1-38-2

Added by P.L. 203-2023,SEC. 2, eff. 1/1/2024.