§ 6-3-1-38-2

As used in this chapter, 'qualified taxpayer' means an employer that is a corporation, a limited liability company, a partnership, or another entity that:(1) has any state tax liability; and(2) has adopted a health reimbursement arrangement (as described in Section 9831(d) of the Internal Revenue Code) in lieu of a traditional employer provided health insurance plan.As added by P.L.203-2023, SEC.2.