"Base Year State Income Tax Liability"

  1. Law
  2. Indiana Code
  3. State and Local Administration
  4. Indiana Career Accelerator Fund
  5. Definitions
  6. "Base Year State Income Tax Liability"

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Sec. 2. "Base year state income tax liability" means the amount of state income tax paid by an individual who receives a financial assistance award from the fund during the taxable year immediately preceding the taxable year in which the individual enrolled in the qualified education program.

As added by P.L.165-2021, SEC.65.


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