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2017 Indiana Code
TITLE 6. Taxation
ARTICLE 3.5. LOCAL TAXATION
CHAPTER 9. Local Option Hiring Incentive
6-3.5-9-4. "New employee"
Universal Citation: IN Code § 6-3.5-9-4 (2017)
IC 6-3.5-9-4 "New employee"
Sec. 4. As used in this chapter, "new employee" has the meaning set forth in IC 6-3.1-13-6, except that as applied to a project that is the subject of a hiring incentive agreement under this chapter, the phrase "tax credit agreement" in the definition of "new employee" under IC 6-3.1-13-6 is construed as a hiring incentive agreement under this chapter.
As added by P.L.173-2011, SEC.10.
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