Ind. Code § 6-3.1-38.3-4
Current through P.L. 171-2024
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.
IC 6-3.1-38.3-4