reglab/housing_qa huggingface dataset:
IN Code § 6-3-2-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3. State Income Taxes|Chapter 2. Imposition of Tax and Deductions|6-3-2-1. Tax Rate

Sec. 1. (a) Each taxable year, a tax at the following rate of adjusted gross income is imposed upon the adjusted gross income of every resident person, and on that part of the adjusted gross income derived from sources within Indiana of every nonresident person:(1) For taxable years beginning before January 1, 2015, three and four-tenths percent (3.4%).(2) For taxable years beginning after December 31, 2014, and before January 1, 2017, three and three-tenths percent (3.3%).(3) For taxable years beginning after December 31, 2016, three and twenty-three hundredths percent (3.23%).(b) Except as provided in section 1.5 of this chapter (before its expiration), each taxable year, a tax at the following rate of adjusted gross income is imposed on that part of the adjusted gross income derived from sources within Indiana of every corporation:(1) Before July 1, 2012, eight and five-tenths percent (8.5%).(2) After June 30, 2012, and before July 1, 2013, eight percent (8.0%).(3) After June 30, 2013, and before July 1, 2014, seven and five-tenths percent (7.5%).(4) After June 30, 2014, and before July 1, 2015, seven percent (7.0%).(5) After June 30, 2015, and before July 1, 2016, six and five-tenths percent (6.5%).(6) After June 30, 2016, and before July 1, 2017, six and twenty-five hundredths percent (6.25%).(7) After June 30, 2017, and before July 1, 2018, six percent (6.0%).(8) After June 30, 2018, and before July 1, 2019, five and seventy-five hundredths percent (5.75%).(9) After June 30, 2019, and before July 1, 2020, five and five-tenths percent (5.5%).(10) After June 30, 2020, and before July 1, 2021, five and twenty-five hundredths percent (5.25%).(11) After June 30, 2021, four and nine-tenths percent (4.9%).(c) If for any taxable year a taxpayer is subject to different tax rates under subsection (b), the taxpayer's tax rate for that taxable year is the rate determined in the last STEP of the following STEPS:STEP ONE: Multiply the number of days in the taxpayer's taxable year that precede the day the rate changed by the rate in effect before the rate change.STEP TWO: Multiply the number of days in the taxpayer's taxable year that follow the day before the rate changed by the rate in effect after the rate change.STEP THREE: Divide the sum of the amounts determined under STEPS ONE and TWO by the number of days in the taxpayer's tax period.However, the rate determined under this subsection shall be rounded to the nearest one-hundredth of one percent (0.01%).Formerly: Acts 1963(ss), c.32, s.201; Acts 1973, P.L.50, SEC.1. As amended by Acts 1979, P.L.68, SEC.1; Acts 1981, P.L.77, SEC.8; P.L.2-1982(ss), SEC.8; P.L.47-1984, SEC.4; P.L.390-1987(ss), SEC.37; P.L.192-2002(ss), SEC.70; P.L.81-2004, SEC.20; P.L.172-2011, SEC.54; P.L.205-2013, SEC.82; P.L.80-2014, SEC.9; P.L.212-2018(ss), SEC.20.
IN Code § 6-3-2-2.2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3. State Income Taxes|Chapter 2. Imposition of Tax and Deductions|6-3-2-2.2. Interest Income, Discounts, and Receipts Attributable to State

Sec. 2.2. (a) Interest income and other receipts from assets in the nature of loans or installment sales contracts that are primarily secured by or deal with real or tangible personal property are attributable to this state if the security or sale property is located in Indiana.(b) Interest income and other receipts from consumer loans not secured by real or tangible personal property are attributable to this state if the loan is made to a resident of Indiana, whether at a place of business, by a traveling loan officer, by mail, by telephone, or by other electronic means.(c) Interest income and other receipts from commercial loans and installment obligations not secured by real or tangible personal property are attributable to this state if the proceeds of the loan are to be applied in Indiana. If it cannot be determined where the funds are to be applied, the income and receipts are attributable to the state in which the business applied for the loan. As used in this section, "applied for" means initial inquiry (including customer assistance in preparing the loan application) or submission of a completed loan application, whichever occurs first.(d) Interest income, merchant discount, and other receipts including service charges from financial institution credit card and travel and entertainment credit card receivables and credit card holders' fees are attributable to the state to which the card charges and fees are regularly billed.(e) Receipts from the performance of fiduciary and other services are attributable to the state in which the benefits of the services are consumed. If the benefits are consumed in more than one (1) state, the receipts from those benefits are attributable to this state on a pro rata basis according to the portion of the benefits consumed in Indiana.(f) Receipts from the issuance of traveler's checks, money orders, or United States savings bonds are attributable to the state in which the traveler's checks, money orders, or bonds are purchased.(g) Receipts in the form of dividends from investments are attributable to this state if the taxpayer's commercial domicile is in Indiana.(h) Receipts from the maturity, redemption, sale, exchange, loan, or other disposition of stocks, bonds, notes, options, forward contracts, futures contracts, and similar instruments are attributable to this state if the taxpayer's commercial domicile is in Indiana. For purposes of this subsection, only the portion of the receipts required to be included in the taxpayer's sales denominator are attributable to Indiana.As added by P.L.347-1989(ss), SEC.7. Amended by P.L.158-2019, SEC.8.
IN Code § 6-3-2-2.3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3. State Income Taxes|Chapter 2. Imposition of Tax and Deductions|6-3-2-2.3. In-State Commercial Printing for Out-of-State Customer

Sec. 2.3. Notwithstanding any other provision of this article, with respect to a person, corporation, or partnership that has contracted with a commercial printer for printing:(1) the ownership or leasing by that entity of tangible or intangible property located at the Indiana premises of the commercial printer;(2) the sale by that entity of property of any kind produced at and shipped or distributed from the Indiana premises of the commercial printer;(3) the activities of any kind performed by or on behalf of that entity at the Indiana premises of the commercial printer; and(4) the activities performed by the commercial printer in Indiana for or on behalf of that entity;shall not cause that entity to have adjusted gross income derived from sources within Indiana for purposes of the taxes imposed by this chapter, unless that entity engages in other activities in Indiana away from the premises of the commercial printer that exceed the protection of 15 U.S.C. 381.As added by P.L.70-1993, SEC.6. Amended by P.L.192-2002(ss), SEC.72.
IN Code § 6-3-2-2.8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3. State Income Taxes|Chapter 2. Imposition of Tax and Deductions|6-3-2-2.8. Exemption; Nonprofit Entities; Subchapter S Corporations; Financial Institutions; Insurance Companies; International Banking Facilities

Sec. 2.8. Notwithstanding any provision of IC 6-3-1 through IC 6-3-7, there shall be no tax on the adjusted gross income of the following:(1) Any organization described in Section 501(a) of the Internal Revenue Code, except that any income of such organization which is subject to income tax under the Internal Revenue Code shall be subject to the tax under IC 6-3-1 through IC 6-3-7.(2) Any corporation which is exempt from income tax under Section 1363 of the Internal Revenue Code and which complies with the requirements of IC 6-3-4-13. However, income of a corporation described under this subdivision that is subject to income tax under the Internal Revenue Code is subject to the tax under IC 6-3-1 through IC 6-3-7. A corporation will not lose its exemption under this section because it fails to comply with IC 6-3-4-13 but it will be subject to the penalties provided by IC 6-8.1-10.(3) Banks and trust companies, national banking associations, savings banks, building and loan associations, and savings and loan associations.(4) Insurance companies subject to tax under any of the following:(A) IC 27-1-18-2, including a domestic insurance company that elects to be taxed under IC 27-1-18-2.(B) IC 27-1-2-2.3.(5) International banking facilities (as defined in Regulation D of the Board of Governors of the Federal Reserve System (12 CFR 204)).As added by P.L.47-1984, SEC.5. Amended by P.L.42-1993, SEC.3; P.L.18-1994, SEC.8; P.L.192-2002(ss), SEC.74; P.L.129-2014, SEC.1.
IN Code § 6-3-2-3.1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3. State Income Taxes|Chapter 2. Imposition of Tax and Deductions|6-3-2-3.1. Taxation; Nonprofit Entities; Unrelated Business Income

Sec. 3.1. (a) Except as otherwise provided in subsection (b), income is not exempt from the adjusted gross income tax under section 2.8(1) of this chapter if the income is derived by the exempt organization from an unrelated trade or business, as defined in Section 513 of the Internal Revenue Code.(b) This section does not apply to:(1) the United States government;(2) an agency or instrumentality of the United States government;(3) this state;(4) a state agency, as defined in IC 34-6-2-141;(5) a political subdivision, as defined in IC 34-6-2-110; or(6) a county solid waste management district or a joint solid waste management district established under IC 13-21 or IC 13-9.5-2 (before its repeal).As added by Acts 1978, P.L.32, SEC.3. Amended by P.L.25-1991, SEC.4; P.L.1-1994, SEC.28; P.L.1-1996, SEC.46; P.L.1-1998, SEC.78; P.L.192-2002(ss), SEC.75.
IN Code § 6-3-2-3.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3. State Income Taxes|Chapter 2. Imposition of Tax and Deductions|6-3-2-3.5. Exemption; Fares for Public Transportation Services

Sec. 3.5. (a) For purposes of this section, "public transportation services" means the transportation of individuals for hire.(b) All fares collected for public transportation services are exempt from the income taxes imposed by this article if the fares are received by a:(1) public transportation corporation established under IC 36-9-4;(2) public transit department established by ordinance under IC 36; or(3) lessee common carrier that provides public transportation services under IC 36.(c) Fares collected for public transportation services by a private corporation are exempt from income taxes imposed by this article if during the tax year at least eighty percent (80%) of the corporation's total regularly scheduled bus passenger vehicle route miles are within the corporation's designated regional service area. A private corporation's designated regional service area may not be greater than:(1) the county that the private corporation designates as its principal place of business; and(2) all counties contiguous to the county designated by the private corporation as its principal place of business.A private corporation may choose a smaller area as its regional service area.Formerly: Acts 1975, P.L.58, SEC.3. As amended by P.L.19-1986, SEC.14; P.L.192-2002(ss), SEC.76.
IN Code § 6-3-2-3.7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3. State Income Taxes|Chapter 2. Imposition of Tax and Deductions|6-3-2-3.7. Remainder of Federal Civil Service Annuity Minus Certain Retirement Benefits; Deduction

Sec. 3.7. (a) Each taxable year, an individual or the individual's surviving spouse is entitled to an adjusted gross income tax deduction equal to the remainder of:(1) the:(A) first eight thousand dollars ($8,000), for taxable years beginning after December 31, 2014, and before January 1, 2016; and(B) first sixteen thousand dollars ($16,000), for taxable years beginning after December 31, 2015;which is received by the individual or the individual's surviving spouse during the taxable year from a federal civil service annuity, and which is included in adjusted gross income under Section 62 of the Internal Revenue Code; minus(2) the total amount of Social Security benefits and railroad retirement benefits received by the individual or the individual's surviving spouse during the taxable year.(b) The individual is only entitled to the deduction provided by this section if the individual is at least sixty-two (62) years of age before the end of the taxable year. This subsection does not apply to the individual's surviving spouse.As added by Acts 1977, P.L.79, SEC.1. Amended by Acts 1980, P.L.54, SEC.2; P.L.76-1985, SEC.1; P.L.250-2015, SEC.15.
IN Code § 6-3-2-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3. State Income Taxes|Chapter 2. Imposition of Tax and Deductions|6-3-2-4. Military Service Deduction; Retirement Income or Survivor's Benefits Deduction

Sec. 4. (a) Each taxable year, an individual, or the individual's surviving spouse, is entitled to the following:(1) An adjusted gross income tax deduction for the first five thousand dollars ($5,000) of income, excluding adjusted gross income described in subdivision (2), received during the taxable year by the individual, or the individual's surviving spouse, for the individual's service in an active or reserve component of the armed forces of the United States, including the army, navy, air force, coast guard, marine corps, merchant marine, Indiana army national guard, or Indiana air national guard.(2) An adjusted gross income tax deduction for income from retirement or survivor's benefits received during the taxable year by the individual, or the individual's surviving spouse, for the individual's service in an active or reserve component of the armed forces of the United States, including the army, navy, air force, coast guard, marine corps, merchant marine, Indiana army national guard, or Indiana air national guard. The amount of the deduction is the lesser of:(A) the benefits included in the adjusted gross income of the individual or the individual's surviving spouse; or(B) six thousand two hundred fifty dollars ($6,250) plus the following:(i) For taxable years beginning in 2019, twenty-five percent (25%) of the amount of the benefits in excess of six thousand two hundred fifty dollars ($6,250).(ii) For taxable years beginning in 2020, fifty percent (50%) of the amount of the benefits in excess of six thousand two hundred fifty dollars ($6,250).(iii) For taxable years beginning in 2021, seventy-five percent (75%) of the amount of the benefits in excess of six thousand two hundred fifty dollars ($6,250).(iv) For taxable years beginning after 2021, one hundred percent (100%) of the amount of the benefits in excess of six thousand two hundred fifty dollars ($6,250).(b) An individual whose qualified military income is subtracted from the individual's federal adjusted gross income under IC 6-3-1-3.5(a)(18) for Indiana individual income tax purposes is not, for that taxable year, entitled to a deduction under this section for the same qualified military income that is deducted under IC 6-3-1-3.5(a)(18).As added by Acts 1977, P.L.78, SEC.3. Amended by P.L.76-1985, SEC.2; P.L.144-2007, SEC.5; P.L.6-2012, SEC.49; P.L.250-2015, SEC.16; P.L.217-2017, SEC.64; P.L.214-2018(ss), SEC.7; P.L.162-2019, SEC.1.
IN Code § 6-3-2-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3. State Income Taxes|Chapter 2. Imposition of Tax and Deductions|6-3-2-6. Deduction; Rent Payments

Sec. 6. (a) Each taxable year, an individual who rents a dwelling for use as the individual's principal place of residence may deduct from the individual's adjusted gross income (as defined in IC 6-3-1-3.5(a)), the lesser of:(1) the amount of rent paid by the individual with respect to the dwelling during the taxable year; or(2) three thousand dollars ($3,000).(b) Notwithstanding subsection (a):(1) a married couple filing a joint return for a particular taxable year may not claim a deduction under this section of more than three thousand dollars ($3,000); and(2) a married individual filing a separate return for a particular taxable year may not claim a deduction under this section of more than one thousand five hundred dollars ($1,500).(c) The deduction provided by this section does not apply to an individual who rents a dwelling that is exempt from Indiana property tax.(d) For purposes of this section, a "dwelling" includes a single family dwelling and unit of a multi-family dwelling.As added by Acts 1979, P.L.70, SEC.1. Amended by P.L.14-1999, SEC.1; P.L.192-2002(ss), SEC.77; P.L.146-2008, SEC.318; P.L.146-2020, SEC.23.
IN Code § 6-3-2-8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3. State Income Taxes|Chapter 2. Imposition of Tax and Deductions|6-3-2-8. Enterprise Zone Employers; Exemption From Deduction

Sec. 8. (a) For purposes of this section, "qualified employee" means an individual who is employed by a taxpayer, a pass through entity, an employer exempt from adjusted gross income tax (IC 6-3-1 through IC 6-3-7) under section 2.8(3), 2.8(4), or 2.8(5) of this chapter, a nonprofit entity, the state, a political subdivision of the state, or the United States government and who:(1) has the employee's principal place of residence in the enterprise zone in which the employee is employed;(2) performs services for the taxpayer, the employer, the nonprofit entity, the state, the political subdivision, or the United States government, ninety percent (90%) of which are directly related to:(A) the conduct of the taxpayer's or employer's trade or business; or(B) the activities of the nonprofit entity, the state, the political subdivision, or the United States government;that is located in an enterprise zone; and(3) performs at least fifty percent (50%) of the employee's service for the taxpayer or employer during the taxable year in the enterprise zone.(b) Except as provided in subsection (c), a qualified employee is entitled to a deduction from the employee's adjusted gross income in each taxable year in the amount of the lesser of:(1) one-half (1/2) of the employee's adjusted gross income for the taxable year that the employee earns as a qualified employee; or(2) seven thousand five hundred dollars ($7,500).(c) No qualified employee is entitled to a deduction under this section for a taxable year that begins after the termination of the enterprise zone in which the employee resides.As added by P.L.23-1983, SEC.11. Amended by P.L.9-1986, SEC.5; P.L.289-2001, SEC.12; P.L.269-2003, SEC.4; P.L.182-2009(ss), SEC.194; P.L.86-2018, SEC.72.
IN Code § 6-3-2-9 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3. State Income Taxes|Chapter 2. Imposition of Tax and Deductions|6-3-2-9. Disability Retirement; Deduction; Amount

Sec. 9. (a) An individual who:(1) retired on disability before the end of the taxable year; and(2) had a permanent and total disability, as determined under subsection (c), at the time of retirement;is entitled to a deduction from the individual's adjusted gross income for that taxable year in the amount determined under subsection (b).(b) The deduction provided by subsection (a) is the amount determined using the following STEPS:STEP ONE: Determine the amount received by the individual during the taxable year through an accident and health plan for personal injuries or sickness to the extent that:(A) these amounts are attributable to contributions by the individual's employer that were not includable in the individual's gross income or are paid by the employer; and(B) these amounts constitute wages or payments in lieu of wages for a period during which the employee is absent from work because of permanent and total disability.STEP TWO: Determine for each week of the taxable year the amount by which each weekly payment referred to in STEP ONE exceeds one hundred dollars ($100), then add these amounts.STEP THREE: Determine the amount by which the individual's federal adjusted gross income for the taxable year, as defined by Section 62 of the Internal Revenue Code, exceeds fifteen thousand dollars ($15,000), or seven thousand five hundred dollars ($7,500) in the case of a married individual filing a separate return.STEP FOUR: Subtract from the amount determined in STEP ONE the amount determined in STEP TWO and the amount determined in STEP THREE.(c) For purposes of this section, an individual has a permanent and total disability if the individual is unable to engage in any substantial gainful activity by reason of any medically determinable physical or mental impairment that can be expected to result in death or that has lasted or can be expected to last for a continuous period of not less than twelve (12) months. An individual may not be considered to have a permanent and total disability unless the individual furnishes proof of the existence of the disability as the department of revenue may require.As added by P.L.76-1985, SEC.3. Amended by P.L.47-2001, SEC.1; P.L.99-2007, SEC.26; P.L.146-2020, SEC.24.
IN Code § 6-3-2-10 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3. State Income Taxes|Chapter 2. Imposition of Tax and Deductions|6-3-2-10. Unemployment Compensation; Deduction

Sec. 10. (a) For purposes of this section, "excess adjusted gross income" means the greater of zero (0) or one-half (1/2) of:(1) the individual's adjusted gross income or the combined adjusted gross income of the individual and the individual's spouse, if the individual files a joint return with the individual's spouse, as determined under Section 62 of the Internal Revenue Code; plus(2) any unemployment compensation excluded from federal gross income under Section 85(c) of the Internal Revenue Code; minus(3) the following amount:(A) Eighteen thousand dollars ($18,000) for an individual who files a joint tax return with the individual's spouse.(B) Zero dollars ($0) if the individual:(i) is married at the close of the taxable year, as determined under Section 7703 of the Internal Revenue Code;(ii) does not file a joint return for the taxable year; and(iii) does not live apart from the individual's spouse at all times during the taxable year.(C) Twelve thousand dollars ($12,000) for an individual not described in clause (A) or (B).(b) "Eligible unemployment compensation" means unemployment compensation received by an individual and included in the individual's federal gross income under Section 85 of the Internal Revenue Code plus any unemployment compensation received by the individual excluded from federal gross income under Section 85(c) of the Internal Revenue Code. The term does not include amounts not taxable under this article as a result of 45 U.S.C. 352.(c) An individual is entitled to a deduction against the individual's adjusted gross income in an amount equal to the greater of zero (0) or the remainder of:(1) eligible unemployment compensation; minus(2) excess adjusted gross income.(d) For an individual and an individual's spouse described in subsection (a)(3)(A):(1) the deduction under subsection (c) shall be computed based on the combined eligible unemployment compensation of the individual and the individual's spouse; and(2) this subsection and subsection (c) shall not be construed to permit more than one (1) deduction under this section.As added by P.L.2-1987, SEC.19. Amended by P.L.5-1988, SEC.46; P.L.182-2009(ss), SEC.196; P.L.165-2021, SEC.75.