reglab/housing_qa huggingface dataset:
IN Code § 6-2.5-15-19 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 15. Gross Retail and Use Tax Exemption for Data Center Equipment|6-2.5-15-19. Continuing Effect of Specific Transaction Award Certificate Following Transfer or Sale of Qualified Data Center

Sec. 19. Except as provided in section 18 of this chapter, if the corporation approves a qualified data center user's application to receive a specific transaction award certificate and enters into an agreement with the qualified data center user for a specific transaction award certificate, the corporation's certification of the qualified data center remains in effect, even if there is a future transfer, sale, or disposition, directly or indirectly, of the qualified data center. A subsequent owner shall enter into an agreement with the corporation before the subsequent owner is entitled to receive a specific transaction award certificate for the remainder of the eligibility period.As added by P.L.256-2019, SEC.2.
IN Code § 6-2.5-15-20 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.5. State Gross Retail and Use Taxes|Chapter 15. Gross Retail and Use Tax Exemption for Data Center Equipment|6-2.5-15-20. Economic and Fiscal Impact Study

Sec. 20. Beginning in 2030, and every ten (10) years thereafter, the corporation shall submit to the legislative council in an electronic format under IC 5-14-6 an economic and fiscal impact study evaluating the statewide impact of data center investments in Indiana.As added by P.L.256-2019, SEC.2.
IN Code § 6-3-1-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3. State Income Taxes|Chapter 1. Definitions|6-3-1-1. Short Title

Sec. 1. IC 6-3-1 through IC 6-3-7 shall be known and may be cited as the Adjusted Gross Income Tax Act of 1963.Formerly: Acts 1963(ss), c.32, s.101. As amended by P.L.2-1988, SEC.3.
IN Code § 6-3-1-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3. State Income Taxes|Chapter 1. Definitions|6-3-1-2. Construction of Definitions

Sec. 2. Except where the context otherwise requires, the definitions given in this article govern the construction of this article.Formerly: Acts 1963(ss), c.32, s.102. As amended by P.L.2-1988, SEC.4.
IN Code § 6-3-1-2.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3. State Income Taxes|Chapter 1. Definitions|6-3-1-2.5. "Armed Forces of the United States"

Sec. 2.5. "Armed forces of the United States" has the meaning set forth in IC 5-9-4-3.As added by P.L.144-2007, SEC.1.
IN Code § 6-3-1-2.7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3. State Income Taxes|Chapter 1. Definitions|6-3-1-2.7. "National Guard"

Sec. 2.7. "National Guard" has the meaning set forth in IC 5-9-4-4.As added by P.L.144-2007, SEC.2.
IN Code § 6-3-1-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3. State Income Taxes|Chapter 1. Definitions|6-3-1-4. "Department"

Sec. 4. The term "department" means the Indiana department of state revenue.Formerly: Acts 1963(ss), c.32, s.104.
IN Code § 6-3-1-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3. State Income Taxes|Chapter 1. Definitions|6-3-1-5. "Employer"

Sec. 5. The term "employer" means "employer" as defined in section 3401(d) of the Internal Revenue Code.Formerly: Acts 1963(ss), c.32, s.105.
IN Code § 6-3-1-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3. State Income Taxes|Chapter 1. Definitions|6-3-1-6. "Employee"

Sec. 6. The term "employee" means "employee" as defined in section 3401(c) of the Internal Revenue Code.Formerly: Acts 1963(ss), c.32, s.106.
IN Code § 6-3-1-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3. State Income Taxes|Chapter 1. Definitions|6-3-1-7. "Fiduciary"

Sec. 7. "Fiduciary" means any guardian, trustee, executor, administrator, receiver, conservator, or any person, whether individual or corporate, acting in any fiduciary capacity for any individual, trust, guardian, or estate.Formerly: Acts 1963(ss), c.32, s.107. As amended by P.L.33-1989, SEC.4.
IN Code § 6-3-1-8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3. State Income Taxes|Chapter 1. Definitions|6-3-1-8. "Gross Income"

Sec. 8. The term "gross income" shall mean gross income as defined by section 61(a) of the Internal Revenue Code.Formerly: Acts 1963(ss), c.32, s.108.
IN Code § 6-3-1-9 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3. State Income Taxes|Chapter 1. Definitions|6-3-1-9. "Individual"

Sec. 9. The term "individual" means a natural person, whether married or unmarried, adult or minor.Formerly: Acts 1963(ss), c.32, s.109.
IN Code § 6-3-1-10 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3. State Income Taxes|Chapter 1. Definitions|6-3-1-10. "Corporation"

Sec. 10. As used in this article, "corporation" includes all corporations, associations, real estate investment trusts (as defined in the Internal Revenue Code), joint stock companies, whether organized for profit or not-for-profit, any receiver, trustee or conservator thereof, business trusts, Massachusetts trusts, any proprietorship or partnership taxable under Section 1361 of the Internal Revenue Code, and any publicly traded partnership that is treated as a corporation for federal income tax purposes under Section 7704 of the Internal Revenue Code. The term includes life insurance companies (as defined in Section 816(a) of the Internal Revenue Code) and insurance companies subject to tax under Section 831 of the Internal Revenue Code.Formerly: Acts 1963(ss), c.32, s.110; Acts 1965, c.233, s.2; Acts 1973, P.L.49, SEC.2. As amended by P.L.2-1987, SEC.16; P.L.63-1988, SEC.4; P.L.192-2002(ss), SEC.68.
IN Code § 6-3-1-12 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3. State Income Taxes|Chapter 1. Definitions|6-3-1-12. "Resident"

Sec. 12. The term "resident" includes (a) any individual who was domiciled in this state during the taxable year, or (b) any individual who maintains a permanent place of residence in this state and spends more than one hundred eighty-three (183) days of the taxable year within this state, or (c) any estate of a deceased person defined in (a) or (b), or (d) any trust which has a situs within this state.Formerly: Acts 1963(ss), c.32, s.112.
IN Code § 6-3-1-13 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3. State Income Taxes|Chapter 1. Definitions|6-3-1-13. "Nonresident"

Sec. 13. The term "nonresident" means any person who is not a resident of Indiana.Formerly: Acts 1963(ss), c.32, s.113.
IN Code § 6-3-1-14 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3. State Income Taxes|Chapter 1. Definitions|6-3-1-14. "Person"

Sec. 14. The term "person" means an individual, trust or estate: Provided, That no corporation shall be considered to be a person.Formerly: Acts 1963(ss), c.32, s.114.
IN Code § 6-3-1-15 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3. State Income Taxes|Chapter 1. Definitions|6-3-1-15. "Taxpayer"

Sec. 15. The term "taxpayer" means any person or any corporation subject to taxation under this article.Formerly: Acts 1963(ss), c.32, s.115. As amended by P.L.2-1988, SEC.5.
IN Code § 6-3-1-16 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3. State Income Taxes|Chapter 1. Definitions|6-3-1-16. "Taxable Year"

Sec. 16. The term "taxable year" with respect to any taxpayer means the taxable year of such taxpayer as shown on his return required to be filed or filed pursuant to the Internal Revenue Code. Where a taxpayer does not file a return pursuant to the Internal Revenue Code, his taxable year shall be the calendar year.Formerly: Acts 1963(ss), c.32, s.116.
IN Code § 6-3-1-19 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3. State Income Taxes|Chapter 1. Definitions|6-3-1-19. "Partnership" and "Partner"

Sec. 19. (a) The term "partnership" means an entity subject to the requirements of Subchapter K of the Internal Revenue Code.(b) The term "partner" means a member of a partnership.Formerly: Acts 1963(ss), c.32, s.119; Acts 1965, c.233, s.6. As amended by P.L.2-1988, SEC.6; P.L.8-1993, SEC.83; P.L.1-1994, SEC.27; P.L.159-2021, SEC.9.
IN Code § 6-3-1-20 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3. State Income Taxes|Chapter 1. Definitions|6-3-1-20. "Business Income"

Sec. 20. The term "business income" means all income that is apportionable to the state under the Constitution of the United States.Formerly: Acts 1963(ss), c.32, s.120; Acts 1965, c.233, s.7. As amended by P.L.250-2015, SEC.13.
IN Code § 6-3-1-21 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3. State Income Taxes|Chapter 1. Definitions|6-3-1-21. "Nonbusiness Income"

Sec. 21. The term "nonbusiness income" means all income other than business income.Formerly: Acts 1963(ss), c.32, s.121; Acts 1965, c.233, s.8.
IN Code § 6-3-1-22 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3. State Income Taxes|Chapter 1. Definitions|6-3-1-22. "Commercial Domicile"

Sec. 22. The term "commercial domicile" means the principal place from which the trade or business of the taxpayer is directed or managed.Formerly: Acts 1963(ss), c.32, s.122; Acts 1965, c.233, s.9.
IN Code § 6-3-1-23 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3. State Income Taxes|Chapter 1. Definitions|6-3-1-23. "Compensation"

Sec. 23. The term "compensation" means wages, salaries, commissions and any other form of remuneration paid to employees for personal services.Formerly: Acts 1963(ss), c.32, s.123; Acts 1965, c.233, s.10.
IN Code § 6-3-1-24 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3. State Income Taxes|Chapter 1. Definitions|6-3-1-24. "Sales"

Sec. 24. The term "sales" means:(1) in the case of the maturity, redemption, sale, exchange, loan, or other disposition of stocks, bonds, notes, options, forward contracts, future contracts, and similar instruments or securities, the net gain from the sale or exchange of such contracts, instruments, or securities;(2) in the case of the maturity, sale, or exchange of two (2) or more contracts, instruments, or securities as part of a hedging or substantially similar transaction, only the net gains from all such sales or exchanges; and(3) all other gross receipts of the taxpayer;not allocated under IC 6-3-2-2(g) through IC 6-3-2-2(k), other than compensation (as defined in section 23 of this chapter), or otherwise provided in this chapter. If a taxpayer does not receive money or other property upon the maturity or redemption of a security, any includible amounts shall not be included unless and until the taxpayer actually receives money or other property. Any reference to "receipts" in this article shall have the same meaning as "sales" unless the context clearly requires otherwise.Formerly: Acts 1963(ss), c.32, s.124; Acts 1965, c.233, s.11. As amended by P.L.2-1988, SEC.7; P.L.158-2019, SEC.4.
IN Code § 6-3-1-25 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3. State Income Taxes|Chapter 1. Definitions|6-3-1-25. "State"

Sec. 25. The term "state" means any state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, any territory or possession of the United States, and any foreign country or political subdivision thereof.Formerly: Acts 1963(ss), c.32, s.125; Acts 1965, c.233, s.12.
IN Code § 6-3-1-26 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3. State Income Taxes|Chapter 1. Definitions|6-3-1-26. "Foreign Corporation"

Sec. 26. "Foreign corporation" means a foreign corporation as defined in Section 7701 of the Internal Revenue Code.As added by P.L.75-1985, SEC.1.
IN Code § 6-3-1-27 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3. State Income Taxes|Chapter 1. Definitions|6-3-1-27. "United States"

Sec. 27. "United States", when used in a geographical sense, means the United States as defined in Section 7701 of the Internal Revenue Code.As added by P.L.75-1985, SEC.2.
IN Code § 6-3-1-28 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3. State Income Taxes|Chapter 1. Definitions|6-3-1-28. "Combined Income Tax Return"

Sec. 28. "Combined income tax return" means any income tax return on which one (1) or more taxpayers report income, deductions, and credits on a combined basis with one (1) or more other entities.As added by P.L.75-1985, SEC.3.
IN Code § 6-3-1-29 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3. State Income Taxes|Chapter 1. Definitions|6-3-1-29. "Eligible Individual"

Sec. 29. As used in this chapter, "eligible individual" means:(1) a person who was systematically persecuted for racial or religious reasons by Nazi Germany or any other Axis regime; or(2) an heir of a person described in subdivision (1).As added by P.L.128-1999, SEC.2.
IN Code § 6-3-1-30 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3. State Income Taxes|Chapter 1. Definitions|6-3-1-30. "Holocaust Victim's Settlement Payment"

Sec. 30. As used in this chapter, "Holocaust victim's settlement payment" means a payment received:(1) as a result of the settlement of the action entitled "In re Holocaust Victims' Asset Litigation", (E.D. NY) C.A. No. 96-4849;(2) under the German Act Regulating Unresolved Property Claims;(3) under any other foreign law providing payments for Holocaust claims; or(4) as a result of the settlement of any other Holocaust claim, including:(A) insurance claims;(B) claims relating to looted art;(C) claims relating to looted financial assets; or(D) claims relating to slave labor wages.As added by P.L.128-1999, SEC.3.
IN Code § 6-3-1-31 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3. State Income Taxes|Chapter 1. Definitions|6-3-1-31. "Victim of the September 11 Terrorist Attack"

Sec. 31. As used in this article, "victim of the September 11 terrorist attack" means an individual who:(1) died from the crash (including those on the airplane and those on the ground) of any of the four (4) commercial jet airplanes that were hijacked in the United States on September 11, 2001; or(2) is a child or spouse of an individual described in subdivision (1).As added by P.L.8-2002, SEC.1.
IN Code § 6-3-1-32 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3. State Income Taxes|Chapter 1. Definitions|6-3-1-32. "September 11 Terrorist Attack Settlement Payment"

Sec. 32. As used in this article, "September 11 terrorist attack settlement payment" means any compensation paid to a victim of the September 11 terrorist attack:(1) in recognition of; or(2) to compensate for;losses incurred by the victim as a result of the crash of any of the four (4) commercial jet airplanes that were hijacked in the United States on September 11, 2001.As added by P.L.8-2002, SEC.2.
IN Code § 6-3-1-33 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3. State Income Taxes|Chapter 1. Definitions|6-3-1-33. "Bonus Depreciation"

Sec. 33. As used in this article, "bonus depreciation" means an amount equal to that part of any depreciation allowance allowed in computing the taxpayer's federal adjusted gross income or federal taxable income that is attributable to the additional first-year special depreciation allowance (bonus depreciation) for qualified property allowed under Section 168(k) of the Internal Revenue Code, including the special depreciation allowance for 50-percent bonus depreciation property. For taxable years beginning after December 31, 2017, the term does not include any amount of additional first-year special depreciation allowance under Section 168(k) of the Internal Revenue Code in the amount of adjusted gross income realized on the exchange of property that otherwise would have been deferred under Section 1031 of the Internal Revenue Code in effect on January 1, 2017, if:(1) the exchange would have been eligible for nonrecognition of gain or loss under Section 1031 of the Internal Revenue Code in effect on January 1, 2017;(2) the exchange is not eligible for nonrecognition of gain or loss under Section 1031 of the Internal Revenue Code; and(3) the taxpayer claimed a deduction for the additional first-year special depreciation allowance under Section 168(k) of the Internal Revenue Code with regard to the acquired property.For purposes of this section, if the taxpayer elected to claim a deduction under Section 179 of the Internal Revenue Code with regard to an item of acquired property, the adjusted gross income realized on the exchange must be reduced (but not below zero dollars ($0)) by the amount of the deduction under Section 179 of the Internal Revenue Code elected to be claimed on the acquired property.As added by P.L.105-2003, SEC.3. Amended by P.L.246-2005, SEC.71; P.L.234-2019, SEC.9.
IN Code § 6-3-1-34 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3. State Income Taxes|Chapter 1. Definitions|6-3-1-34. "Qualified Military Income"

Sec. 34. "Qualified military income" means wages that are paid:(1) to a member of:(A) a reserve component of the armed forces of the United States; or(B) the National Guard; and(2) for any of the following applicable periods, or any combination of the following applicable periods, in a calendar year:(A) The member's full-time service on involuntary orders in:(i) a reserve component of the armed forces of the United States; or(ii) the National Guard.(B) The period during which the member is mobilized and deployed for full-time service in:(i) a reserve component of the armed forces of the United States; or(ii) the National Guard.(C) The period during which the member's National Guard unit is federalized.As added by P.L.144-2007, SEC.4.
IN Code § 6-3-1-34.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3. State Income Taxes|Chapter 1. Definitions|6-3-1-34.5. "Captive Real Estate Investment Trust"

Sec. 34.5. (a) Except as provided in subsection (b), "captive real estate investment trust" means a corporation, a trust, or an association:(1) that is considered a real estate investment trust for the taxable year under Section 856 of the Internal Revenue Code;(2) that is not regularly traded on an established securities market; and(3) in which more than fifty percent (50%) of the:(A) voting power;(B) beneficial interests; or(C) shares;are owned or controlled, directly or constructively, by a single entity that is subject to Subchapter C of Chapter 1 of the Internal Revenue Code.(b) The term does not include a corporation, a trust, or an association in which more than fifty percent (50%) of the entity's voting power, beneficial interests, or shares are owned by a single entity described in subsection (a)(3) that is owned or controlled, directly or constructively, by:(1) a corporation, a trust, or an association that is considered a real estate investment trust under Section 856 of the Internal Revenue Code;(2) a person exempt from taxation under Section 501 of the Internal Revenue Code;(3) a listed property trust or other foreign real estate investment trust that is organized in a country that has a tax treaty with the United States Treasury Department governing the tax treatment of these trusts; or(4) a real estate investment trust that:(A) is intended to become regularly traded on an established securities market; and(B) satisfies the requirements of Section 856(a)(5) and Section 856(a)(6) of the Internal Revenue Code under Section 856(h) of the Internal Revenue Code.(c) For purposes of this section, the constructive ownership rules of Section 318 of the Internal Revenue Code, as modified by Section 856(d)(5) of the Internal Revenue Code, apply to the determination of the ownership of stock, assets, or net profits of any person.As added by P.L.211-2007, SEC.20. Amended by P.L.182-2009(ss), SEC.189.
IN Code § 6-3-1-35 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3. State Income Taxes|Chapter 1. Definitions|6-3-1-35. "Pass Through Entity"

Sec. 35. As used in this article, "pass through entity" means:(1) a corporation that is exempt from the adjusted gross income tax under IC 6-3-2-2.8(2);(2) a partnership;(3) a trust;(4) an estate;(5) a limited liability company; or(6) a limited liability partnership.As added by P.L.182-2009(ss), SEC.190. Amended by P.L.159-2021, SEC.10.
IN Code § 6-3-1-36 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3. State Income Taxes|Chapter 1. Definitions|6-3-1-36. "Eligible Community Foundation"

Sec. 36. As used in this article, "eligible community foundation" means an organization that:(1) is exempt from federal income taxation under Section 501(c)(3) of the Internal Revenue Code;(2) satisfies the public support test of Section 170(b)(1)(A)(vi) of the Internal Revenue Code;(3) is an autonomous, nonsectarian philanthropic institution with permanent, component funds established by many separate donors;(4) is accredited under national standards for United States Community Foundations established by the Community Foundations National Standards Board; and(5) supports a broad range of charitable activities within a specific geographic area in Indiana.The term includes an affiliate fund of an eligible community foundation.As added by P.L.50-2015, SEC.1.
IN Code § 6-3-1-37 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3. State Income Taxes|Chapter 1. Definitions|6-3-1-37. "Telecommunication Services"

Sec. 37. The term "telecommunication services" has the meaning set forth in IC 6-2.5-1-27.5, except that telecommunication services also includes those items described in the following:(1) IC 6-2.5-1-27.5(c)(1) associated with telecommunications services.(2) IC 6-2.5-1-27.5(c)(4) associated with telecommunications services or the provision of services described in subdivision (4).(3) IC 6-2.5-1-27.5(c)(6).(4) IC 6-2.5-1-27.5(c)(7).(5) IC 6-2.5-1-27.5(c)(8) associated with telecommunications services.(6) IC 6-2.5-1-27.5(c)(9)(B) and IC 6-2.5-1-27.5(c)(9)(C), except to the extent the item consists of specified digital products under IC 6-2.5-1-26.5.As added by P.L.158-2019, SEC.5.
IN Code § 6-3-1-38 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3. State Income Taxes|Chapter 1. Definitions|6-3-1-38. "Broadcast Services"

Sec. 38. The term "broadcast services" means the transmission, conveyance, and routing of video broadcasts, regardless of the medium, including the furnishing of transmission, conveyance, and routing of the services by a television broadcast network, a cable program network, or a television distribution company. The term also includes any advertising or promotional activity furnished in conjunction with the broadcast services.As added by P.L.158-2019, SEC.6.
IN Code § 6-3-2-0.3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3. State Income Taxes|Chapter 2. Imposition of Tax and Deductions|6-3-2-0.3. Intent of General Assembly Adding Section 2.3 of This Chapter

Sec. 0.3. It is the intent of the general assembly that the addition of section 2.3 of this chapter by P.L.70-1993 be construed liberally in favor of persons, corporations, partnerships, or other entities contracting with commercial printers.As added by P.L.220-2011, SEC.138.