"State and local income taxes"

Ind. Code § 36-7-13-3.8
in effect
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Sec. 3.8. As used in this chapter, "state and local income taxes" means taxes imposed under any of the following: (1) IC 6-3-1 through IC 6-3-7 (the adjusted gross income tax). (2) IC 6-3.6 (local income tax). As added by P.L.125-1998, SEC.9. Amended by P.L.192-2002(ss), SEC.174; P.L.197-2016, SEC.125.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/36Fetched: 10/17/2026

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