reglab/housing_qa huggingface dataset:
IN Code § 6-8-11-10 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8. Miscellaneous|Chapter 11. Employee Medical Care Savings Account Plans|6-8-11-10. Requirements

Sec. 10. (a) A medical care savings account program established by an employer under this chapter must include all of the following:(1) The purchase by the employer of a qualified higher deductible health plan for the benefit of one (1) or more employees and dependents of the employees.(2) The contribution by the employer, and the deposit into the medical care savings account established on behalf of each employee, of all or part of the difference between:(A) the cost to the employer of purchasing a qualified higher deductible health plan for the benefit of the employee; and(B) the cost previously incurred by the employer to pay the eligible medical expenses of the employee through a health coverage policy, certificate, or contract.(3) The designation of an account administrator to administer the medical care savings accounts of employees.(b) Notwithstanding subsection (a)(2), if an employer, before establishing a medical care savings account program under this chapter, did not pay the eligible medical expenses of the employer's employees through a health coverage policy, certificate, or contract, the employer may contribute all or part of the deductible of the qualified higher deductible health plan purchased by the employer to establish the medical care savings account program.(c) The contribution under subsection (b) must not exceed the following:(1) For 1996, five thousand dollars ($5,000).(2) For calendar years after 1996, the figure set forth in subdivision (1), adjusted under subsection (d).(d) The adjustments referred to in subsection (c):(1) may reflect increases in the general level of prices since 1995; and(2) must be based on:(A) the Consumer Price Index updated monthly by the Bureau of Labor Statistics of the United States Department of Labor; or(B) other figures issued by the government of the United States to indicate increases in the general level of prices in the United States.As added by P.L.92-1995, SEC.2 and P.L.93-1995, SEC.2. Amended by P.L.66-1996, SEC.1.
IN Code § 6-8-11-11 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8. Miscellaneous|Chapter 11. Employee Medical Care Savings Account Plans|6-8-11-11. Contributions by Employee

Sec. 11. (a) A medical care savings account program established by an employer under this chapter may allow an employee to contribute money to the medical care savings account established for the employee. However, an employee may not contribute an amount larger than necessary to make the balance in the account equal the deductible.(b) Notwithstanding sections 17 and 23 of this chapter, if an employee contributes money to an account under this section:(1) the money may be withdrawn from the account by the employee at any time and for any purpose without a penalty;(2) the withdrawal of the money by the employee is not income to the employee that is subject to taxation under IC 6-3-1 through IC 6-3-7; and(3) income earned on the money while it is in the account is not income to the employee that is subject to taxation under IC 6-3-1 through IC 6-3-7.As added by P.L.92-1995, SEC.2 and P.L.93-1995, SEC.2.
IN Code § 6-8-11-11.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8. Miscellaneous|Chapter 11. Employee Medical Care Savings Account Plans|6-8-11-11.5. Withdrawal of Money Contributed After December 31, 2015

Sec. 11.5. If an employer contributes money to an account under this chapter after December 31, 2015, for which no exemption applies under IC 6-3-2-18(c) and for which no exemption or exclusion applies under the Internal Revenue Code at the time of contribution:(1) the money may be withdrawn from the account by the employee at any time and for any purpose without a penalty; and(2) the withdrawal of the principal amount contributed by the employer is not income to the employee that is subject to taxation under IC 6-3-1 through IC 6-3-7.As added by P.L.250-2015, SEC.46. Amended by P.L.122-2016, SEC.8.
IN Code § 6-8-11-12 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8. Miscellaneous|Chapter 11. Employee Medical Care Savings Account Plans|6-8-11-12. Authorized Account Administrators

Sec. 12. The following may be an account administrator under this chapter:(1) A federal or state chartered:(A) bank;(B) savings association;(C) savings bank; or(D) credit union.(2) A trust company authorized to act as a fiduciary.(3) An insurance company or a health maintenance organization authorized to do business in Indiana under IC 27.(4) A broker-dealer, an agent, or an investment advisor registered under IC 23-19.(5) A person that is licensed as an administrator under IC 27-1-25.(6) An employee welfare benefit plan that is governed by the federal Employee Retirement Income Security Act, 29 U.S.C. 1001 et seq.(7) An employer that participates in the medical care savings account program.As added by P.L.92-1995, SEC.2 and P.L.93-1995, SEC.2. Amended by P.L.79-1998, SEC.14; P.L.160-2003, SEC.1; P.L.27-2007, SEC.6.
IN Code § 6-8-11-13 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8. Miscellaneous|Chapter 11. Employee Medical Care Savings Account Plans|6-8-11-13. Use of Funds

Sec. 13. An account administrator shall use the funds held in a medical care savings account exclusively for the purpose of paying the eligible medical expenses of the employee or the employee's dependents.As added by P.L.92-1995, SEC.2 and P.L.93-1995, SEC.2.
IN Code § 6-8-11-14 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8. Miscellaneous|Chapter 11. Employee Medical Care Savings Account Plans|6-8-11-14. Prohibited Use of Funds

Sec. 14. (a) Funds held in a medical care savings account shall not be used to cover medical expenses of the employee or the employee's dependents that are otherwise covered.(b) Medical expenses that are "otherwise covered" for the purposes of this section include expenses covered by:(1) an automobile insurance policy;(2) a workers' compensation insurance policy or self-insured plan; or(3) another health coverage policy, certificate, or contract.As added by P.L.92-1995, SEC.2 and P.L.93-1995, SEC.2.
IN Code § 6-8-11-15 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8. Miscellaneous|Chapter 11. Employee Medical Care Savings Account Plans|6-8-11-15. Reimbursement

Sec. 15. If an employee submits documentation to the account administrator concerning eligible medical expenses that the employee has incurred and paid for medical care for the employee or a dependent of the employee, the account administrator shall reimburse the employee from the employee's account for the eligible medical expenses paid by the employee.As added by P.L.92-1995, SEC.2 and P.L.93-1995, SEC.2.
IN Code § 6-8-11-16 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8. Miscellaneous|Chapter 11. Employee Medical Care Savings Account Plans|6-8-11-16. Advancement of Money

Sec. 16. An employer that makes contributions to a medical care savings account program on a periodic installment basis may advance to an employee, interest free, an amount necessary to cover unpaid eligible medical expenses that exceed the amount in the employee's medical care savings account if the employee agrees to repay the advance:(1) from future installments; or(2) when the employee ceases to be an employee of the employer.As added by P.L.92-1995, SEC.2 and P.L.93-1995, SEC.2.
IN Code § 6-8-11-17 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8. Miscellaneous|Chapter 11. Employee Medical Care Savings Account Plans|6-8-11-17. Withdrawal of Money for Other Purposes

Sec. 17. (a) An employee may, under this section, withdraw money from the employee's medical care savings account for a purpose other than the purposes set forth in section 13 of this chapter.(b) Except as provided in sections 11(b) and 11.5 of this chapter, if an employee withdraws money from the employee's medical care savings account on the last business day of the account administrator's business year for a purpose not set forth in section 13 of this chapter:(1) the money withdrawn is income to the individual that is subject to taxation under IC 6-3-2-18(e); but(2) the withdrawal does not:(A) subject the employee to a penalty; or(B) make the interest earned on the account during the tax year taxable as income of the employee.(c) Except as provided in sections 11(b) and 11.5 of this chapter, if an employee withdraws money for a purpose not set forth in section 13 of this chapter at any time other than the last business day of the account administrator's business year, all of the following apply:(1) The amount of the withdrawal is income to the individual that is subject to taxation under IC 6-3-2-18(e).(2) The administrator shall withhold and, on behalf of the employee, pay a penalty to the department of state revenue equal to ten percent (10%) of the amount of the withdrawal.(3) All interest earned on the balance in the account during the tax year in which a withdrawal under this subsection is made is income to the individual that is subject to taxation under IC 6-3-2-18(f).(d) Money paid to the department of state revenue as a penalty under this section shall be deposited in the local health maintenance fund established by IC 16-46-10-1.As added by P.L.92-1995, SEC.2 and P.L.93-1995, SEC.2. Amended by P.L.122-2016, SEC.9.
IN Code § 6-8-11-18 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8. Miscellaneous|Chapter 11. Employee Medical Care Savings Account Plans|6-8-11-18. Written Notice Required

Sec. 18. (a) For the purposes of section 17(b) of this chapter, an account administrator that begins to administer a medical care savings account shall, in writing, notify the employee for whose benefit the account was established of the date of the last business day of the administrator's business year.(b) The notice required by this section must be given not more than thirty (30) days after the account administrator begins to administer the medical care savings account.As added by P.L.92-1995, SEC.2 and P.L.93-1995, SEC.2.
IN Code § 6-8-11-19 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8. Miscellaneous|Chapter 11. Employee Medical Care Savings Account Plans|6-8-11-19. Money Exempt From Execution

Sec. 19. Money in a medical care savings account established under this chapter is exempt from execution under IC 34-55-10-2.As added by P.L.92-1995, SEC.2 and P.L.93-1995, SEC.2. Amended by P.L.1-1998, SEC.85.
IN Code § 6-8-11-20 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8. Miscellaneous|Chapter 11. Employee Medical Care Savings Account Plans|6-8-11-20. Distribution Upon Death of Employee With No Covered Dependents

Sec. 20. (a) This section applies only to an employee who has no dependents who are covered under the medical care savings account established for the benefit of the employee.(b) Upon the death of the employee for whose benefit a medical care savings account was established, the account administrator shall distribute the principal and accumulated interest of the account to the estate of the employee by mailing a check to the personal representative of the employee (as defined in IC 29-1-1-3).(c) The distribution of the balance in a medical care savings account under this section is not income to the individual or to the estate of the individual that is subject to taxation under IC 6-3-1 through IC 6-3-7.As added by P.L.92-1995, SEC.2 and P.L.93-1995, SEC.2.
IN Code § 6-8-11-21 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8. Miscellaneous|Chapter 11. Employee Medical Care Savings Account Plans|6-8-11-21. Transfer of Account

Sec. 21. If an individual:(1) who was employed by an employer that participated in a medical care savings account program; and(2) whose employment was terminated;becomes employed with a different employer that participates in a medical care savings account program, the individual may transfer the medical care savings account that was established for the individual's benefit by the former employer to the account administrator of the new employer.As added by P.L.92-1995, SEC.2 and P.L.93-1995, SEC.2.
IN Code § 6-8-11-22 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8. Miscellaneous|Chapter 11. Employee Medical Care Savings Account Plans|6-8-11-22. Termination of Employment

Sec. 22. If the employment of an individual by an employer that participates in a medical care savings account program is terminated, the money in the individual's medical care savings account may continue to be used for the benefit of the individual and the individual's dependents and remains exempt from taxation as provided under this chapter if, not more than sixty (60) days after the individual's final day of employment:(1) the individual transfers the individual's medical care savings account to a new account administrator; or(2) the individual requests in writing that the former employer's account administrator remain the administrator of the individual's account, and the account administrator agrees to retain the account.As added by P.L.92-1995, SEC.2 and P.L.93-1995, SEC.2.
IN Code § 6-8-11-23 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8. Miscellaneous|Chapter 11. Employee Medical Care Savings Account Plans|6-8-11-23. Procedures for Payment Upon Termination

Sec. 23. (a) This section applies when the employment of an individual by an employer that participates in a medical care savings account program is terminated.(b) If the former employer is not informed, within ninety (90) days after the former employee's final day of employment, of the name and address of an account administrator to which the former employer is transferring the former employee's medical care savings account under section 21 of this chapter, the former employer shall pay the money in the former employee's medical care savings account to the former employee under subsection (d).(c) If:(1) the former employee, under section 22(2) of this chapter, requests in writing that the former employer's account administrator remain the administrator of the individual's medical care savings account; and(2) the account administrator does not agree to retain the account;the former employer shall, within ninety (90) days after the former employee's final day of employment, pay the money in the former employee's medical care savings account to the former employee under subsection (d).(d) An employer that is required under this section to pay the money in a former employee's medical care savings account to the former employee shall mail to the former employee, at the former employee's last known address, a check for the balance in the account on the ninety-first day after the employee's final day of employment.(e) Except as provided in sections 11(b) and 11.5 of this chapter, money that is paid to a former employee under subsection (d):(1) is subject to taxation under IC 6-3-1 through IC 6-3-7 as income of the individual; but(2) is not subject to the penalty referred to in section 17(c)(2) of this chapter.As added by P.L.92-1995, SEC.2 and P.L.93-1995, SEC.2. Amended by P.L.122-2016, SEC.10.
IN Code § 6-8-11-24 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8. Miscellaneous|Chapter 11. Employee Medical Care Savings Account Plans|6-8-11-24. Distribution Upon Death of Employee With Dependents

Sec. 24. (a) This section applies if an individual:(1) whose employer participates in a medical care savings account program; and(2) who has one (1) or more dependents who are covered under the account established for the benefit of the individual;dies.(b) After the death of an individual described in subsection (a), the money in the individual's medical care savings account may continue to be used for the benefit of the individual's dependents and remains exempt from taxation as provided under this chapter if, not more than sixty (60) days after the individual's death:(1) the individual's medical care savings account is transferred to a new account administrator; or(2) the dependents of the individual request in writing that the account administrator of the late individual's employer remain the administrator of the account, and the account administrator agrees to retain the account.(c) If the former employer of an individual described in subsection (a) is not informed, within ninety (90) days after the individual's death, of the name and address of an account administrator to which the medical care savings account has been transferred under subsection (b)(1), the former employer shall pay the money in the medical care savings account to the estate of the individual under subsection (e).(d) If:(1) the dependents of an individual described in subsection (a), under subsection (b)(2), request in writing that the former employer's account administrator remain the administrator of the individual's medical care savings account; and(2) the account administrator does not agree to retain the account;the former employer shall, within ninety (90) days after the individual's death, pay the money in the individual's medical care savings account to the estate of the individual under subsection (e).(e) Under the circumstances described in subsection (c) or (d), the account administrator shall distribute the principal and accumulated interest in the account to the estate of the individual by mailing a check to the personal representative of the individual (as defined in IC 29-1-1-3).(f) The distribution of the balance in a medical care savings account under subsection (e) is not income to the individual or to the estate of the individual that is subject to taxation under IC 6-3-1 through IC 6-3-7.As added by P.L.92-1995, SEC.2 and P.L.93-1995, SEC.2.
IN Code § 6-8-11-25 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8. Miscellaneous|Chapter 11. Employee Medical Care Savings Account Plans|6-8-11-25. Rules

Sec. 25. (a) The insurance commissioner appointed under IC 27-1-1-2 and the department of state revenue may adopt rules under IC 4-22-2 necessary to implement this chapter.(b) The rules adopted under this section must include a procedure for the adjustment of figures required by sections 5 and 10 of this chapter.As added by P.L.92-1995, SEC.2 and P.L.93-1995, SEC.2.
IN Code § 6-8-12-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8. Miscellaneous|Chapter 12. Eligible Event; Exemption From Taxation|6-8-12-1. "Eligible Entity"

Sec. 1. (a) As used in this chapter, "eligible entity" means:(1) the National Football League and its affiliates;(2) the National Collegiate Athletic Association and its affiliates;(3) the National Basketball Association and its affiliates; and(4) the College Football Playoff Group and its affiliates.(b) The College Football Playoff Group described in subsection (a)(4) is comprised of the American Athletic Conference, Atlantic Coast Conference, the Big Ten Conference, Inc., the Big 12 Conference, Inc., Conference USA, Mid-American Conference, Mountain West Conference, Pac-12 Conference, Southeastern Conference, Sun Belt Conference, University of Notre Dame Du Lac, and BCS Properties, LLC.As added by P.L.211-2007, SEC.39; P.L.234-2007, SEC.42. Amended by P.L.131-2008, SEC.24; P.L.239-2017, SEC.20; P.L.108-2019, SEC.130.
IN Code § 6-8-12-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8. Miscellaneous|Chapter 12. Eligible Event; Exemption From Taxation|6-8-12-2. "Eligible Event"

Sec. 2. As used in this chapter, "eligible event" means:(1) an event known as the Super Bowl that is conducted after December 31, 2011, by an eligible entity described in section 1(a)(1) of this chapter;(2) an event known as the Men's Final Four or the Women's Final Four, including the ancillary events associated with the Men's Final Four or the Women's Final Four, that is conducted after December 31, 2011, by an eligible entity described in section 1(a)(2) of this chapter;(3) an event comprising NBA All-Star Weekend conducted by an eligible entity described in section 1(a)(3) of this chapter, including the NBA All-Star Game, All-Star Saturday Night, Rising Stars Challenge, Celebrity Game, D-League All-Star Game, and additional events as the NBA may establish; or(4) an event known as the College Football Playoff National Championship, including the ancillary events associated with the College Football Playoff National Championship, that is conducted after December 31, 2021, by an eligible entity described in section 1(a)(4) of this chapter.As added by P.L.211-2007, SEC.39; P.L.234-2007, SEC.42. Amended by P.L.131-2008, SEC.25; P.L.239-2017, SEC.21; P.L.108-2019, SEC.131.
IN Code § 6-8-12-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8. Miscellaneous|Chapter 12. Eligible Event; Exemption From Taxation|6-8-12-3. Tax Exemption; Exceptions

Sec. 3. (a) Except as provided in subsections (b) and (c), all property owned by an eligible entity, revenues of an eligible entity, and expenditures and transactions of an eligible entity:(1) in connection with an eligible event; and(2) resulting from holding an eligible event in Indiana or making preparatory advance visits to Indiana in connection with an eligible event;are exempt from taxation in Indiana for all purposes.(b) Salaries and wages paid to employees of the National Collegiate Athletic Association and its affiliates that are ordinarily subject to taxation under:(1) IC 6-3-1 through IC 6-3-7; and(2) IC 6-3.6;are subject to income taxation regardless of whether the salaries and wages are paid in connection with an eligible event, holding an eligible event in Indiana, or making a preparatory advance visit to Indiana in connection with an eligible event.(c) Salaries and wages paid to employees of the National Basketball Association and its affiliates that are ordinarily subject to taxation under:(1) IC 6-3-1 through IC 6-3-7; and(2) IC 6-3.6;are subject to income taxation regardless of whether the salaries and wages are paid in connection with an eligible event, holding an eligible event in Indiana, or making a preparatory advance visit to Indiana in connection with an eligible event.As added by P.L.211-2007, SEC.39; P.L.234-2007, SEC.42. Amended by P.L.131-2008, SEC.26; P.L.197-2016, SEC.73; P.L.239-2017, SEC.22.
IN Code § 6-8-12-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8. Miscellaneous|Chapter 12. Eligible Event; Exemption From Taxation|6-8-12-4. Marion County Admissions Tax Not Applicable

Sec. 4. The excise tax under IC 6-9-13 does not apply to an eligible event.As added by P.L.211-2007, SEC.39; P.L.234-2007, SEC.42.
IN Code § 6-8-12-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8. Miscellaneous|Chapter 12. Eligible Event; Exemption From Taxation|6-8-12-5. Findings

Sec. 5. The general assembly finds that:(1) this chapter has been enacted as a requirement to host an eligible event in Indiana and that an eligible event would not be held in Indiana without the exemptions provided in this chapter;(2) notwithstanding the exemptions provided in this chapter, an eligible event held in Indiana would generate a significant economic impact for Indiana and additional revenues from taxes affected by this chapter; and(3) the exemptions provided in this chapter will not reduce or adversely affect the levy and collection of taxes pledged to the payment of bonds, notes, leases, or subleases payable from those taxes.As added by P.L.211-2007, SEC.39; P.L.234-2007, SEC.42.
IN Code § 6-8-13-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8. Miscellaneous|Chapter 13. Disaster Recovery Exemptions|6-8-13-1. "Department"

Sec. 1. As used in this chapter, "department" refers to the department of state revenue.As added by P.L.293-2013(ts), SEC.26.
IN Code § 6-8-13-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8. Miscellaneous|Chapter 13. Disaster Recovery Exemptions|6-8-13-2. "Disaster Emergency"

Sec. 2. As used in this chapter, "disaster emergency" means the following:(1) A disaster emergency declared under IC 10-14-3-12.(2) A state of energy emergency declared under IC 10-14-3-13.(3) A local disaster emergency declared under IC 10-14-3-29.(4) A request by a registered business for disaster or emergency assistance under a mutual assistance agreement.As added by P.L.293-2013(ts), SEC.26.