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2018 Indiana Code
TITLE 6. Taxation
ARTICLE 3.1. STATE TAX LIABILITY CREDITS
CHAPTER 31.2. Small Employer Qualified Wellness Program Tax Credit
6-3.1-31.2-6. Tax credit
Universal Citation: IN Code § 6-3.1-31.2-6 (2018)
IC 6-3.1-31.2-6 Tax credit
Sec. 6. A taxpayer is entitled to a credit against the taxpayer's state tax liability for a taxable year in an amount equal to fifty percent (50%) of the costs incurred by the taxpayer during the taxable year for providing a qualified wellness program for the taxpayer's employees during the taxable year.
As added by P.L.218-2007, SEC.6.
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