§ 6-3-1-40-5

As used in this chapter, 'taxpayer' means an individual who:(1) is a physician practicing as a primary care physician;(2) has an ownership interest in a corporation, limited liability company, partnership, or other legal entity organized to provide primary health care services as a physician owned entity;(3) is not employed by a health system (as defined in IC 16-18-2-168.5); and(4) has any state income tax liability.As added by P.L.203-2023, SEC.3.