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2017 Indiana Code
TITLE 6. Taxation
ARTICLE 3.1. STATE TAX LIABILITY CREDITS
CHAPTER 31. Credit for Offering Health Benefit Plans
6-3.1-31-1. Application of chapter
Universal Citation: IN Code § 6-3.1-31-1 (2017)
IC 6-3.1-31-1 Application of chapter
Sec. 1. This chapter applies to an employer that does not offer coverage for health care services under a self-funded health benefit plan that complies with the federal Employee Retirement Income Security Act of 1974 (29 U.S.C. 1001 et seq.).
As added by P.L.218-2007, SEC.5.
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