Ind. Code § 6-3-1-34
"Qualified military income"
Redline — January 1, 2018 → current.View current text →
Current — January 1, 2025
As of January 1, 2018
Sec. 34. "Qualified military income" means wages that are paid:
Sec. 34. "Qualified military income" means the following:
(1) to a member of: (A) a reserve component of the armed forces of the United States; or (B) the National Guard; and
(1) Wages that are paid to a member of a reserve component of the armed forces of the United States, including the United States Space Force, or the National Guard for the member's service in the reserve component or National Guard.
(2) for any of the following applicable periods, or any combination of the following applicable periods, in a calendar year:
(A) The member's full-time service on involuntary orders in:
(i) a reserve component of the armed forces of the United States; or
(ii) the National Guard.
(B) The period during which the member is mobilized and deployed for full-time service in:
(i) a reserve component of the armed forces of the United States; or
(ii) the National Guard.
(C) The period during which the member's National Guard unit is federalized.
(2) For a member of an active component of the armed forces of the United States, including the United States Space Force, one hundred percent (100%) of wages that are paid to the member for taxable years beginning in 2024 and thereafter for service in the active component.
(3) Wages that are paid to a member of the United States Public Health Service Commissioned Corps or the National Oceanic and Atmospheric Administration Commissioned Officer Corps for the member's service.
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.