Effective 1-1-2026. Sec. 43. The term "qualifying investment partnership income" means the adjusted gross income from qualifying investment securities, excluding any income or loss from an asset described in section 42(13) of this chapter. IC 6-3-2 Chapter 2. Imposition of Tax and Deductions 6-3-2-0.3 Intent of general assembly adding section 2.3 of this chapter 6-3-2-1 Imposition of tax; tax rate; calculation and certification of individual adjusted gross income tax rate 6-3-2-1.5 Expired 6-3-2-1.7 Election for certain corporations; qualified distribution sales to a distributor for resale; sourcing of the sale 6-3-2-1.9 "Federal taxable income" for determination of state net operating loss deduction 6-3-2-2 "Adjusted gross income derived from sources within Indiana"; apportionment; payroll factor; sales factor; property factor; pass through entities 6-3-2-2.1 Expired 6-3-2-2.2 Interest income, discounts, and receipts attributable to state 6-3-2-2.3 In-state commercial printing for out-of-state customer 6-3-2-2.4 Foreign operating corporations; determination of percentage of business activity outside United States 6-3-2-2.5 Resident persons; net operating loss; adjusted gross income 6-3-2-2.6 Corporations and nonresident persons; net operating losses 6-3-2-2.7 Team members; Indiana income; rules 6-3-2-2.8 Exemption; nonprofit entities; Subchapter S corporations; financial institutions; insurance companies; international banking facilities 6-3-2-2.9 Repealed 6-3-2-3 Repealed 6-3-2-3.1 Taxation; nonprofit entities; unrelated business income 6-3-2-3.2 Indiana income of race team members 6-3-2-3.3 "Nonresident partner"; allocation to partner's state of residence or commercial domicile; treatment as business income; apportionment 6-3-2-3.5 Exemption; fares for public transportation services 6-3-2-3.7 Remainder of federal civil service annuity minus certain retirement benefits; deduction 6-3-2-4 Military service deduction; retirement income or survivor's benefits deduction 6-3-2-4 Military service deduction; retirement income or survivor's benefits deduction 6-3-2-5 Repealed 6-3-2-5.3 Repealed 6-3-2-5.5 Repealed 6-3-2-6 Deduction; rent payments 6-3-2-7 Repealed 6-3-2-8 Enterprise zone employers; exemption from deduction 6-3-2-9 Disability retirement; deduction; amount 6-3-2-10 Unemployment compensation; deduction 6-3-2-11 Deductions from adjusted gross income; federal employee paid leave 6-3-2-12 Foreign source dividends; deduction; computation 6-3-2-13 Expired 6-3-2-14 Repealed 6-3-2-14.1 Prize money accruing before July 1, 2002; exemption 6-3-2-14.5 Repealed 6-3-2-15 Repealed 6-3-2-16 Transactions between taxable entity and unitary taxpayer subject to IC 6-5.5 6-3-2-17 Repealed 6-3-2-18 Employee medical care savings accounts; exemption limited to deposits before January 1, 2016 6-3-2-19 Distributions for higher education; exemptions 6-3-2-20 Corporations; intangible expenses; directly related interest expenses; exceptions 6-3-2-21.7 Exemption for certain income derived from patents 6-3-2-22 Deduction; unreimbursed education expenditures 6-3-2-24 Income tax exemption; Olympic medalist 6-3-2-25 Adjusted gross income tax deduction for property taxes imposed for March 1, 2006, or January 15, 2007, assessment 6-3-2-26 Deduction for contributions to a regional development authority infrastructure fund 6-3-2-27.5 Exemption for Indiana income earned by nonresidents 6-3-2-27.5 Exemption for Indiana income earned by nonresidents 6-3-2-28 Deduction for qualified health care sharing expenses 6-3-2-29 Specified research or experimental expenditures; deduction; computation
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