Indiana § 12-15-2-23 - Look back; exemption for certain contributions
Full text of Indiana Indiana Code § 12-15-2-23 — Look back; exemption for certain contributions, with citation guidance and answers to common questions.
§ 12-15-2-23. Look back; exemption for certain contributions
Sec. 23. (a) This section is effective beginning October 1, 2009.
(b) When the office conducts a look back (as described in 42 U.S.C. 1396p(c)) to determine, for purposes of eligibility, whether an individual improperly transferred assets, the office shall not consider in total one thousand two hundred dollars ($1,200) per year of contributions made by the individual to a:
(1) family member; or
(2) nonprofit organization;
as an improper transfer.
(c) Any rule adopted by the office of the secretary concerning a transfer of property may not apply to a transfer of property that occurred before the effective date of the rule.
As added by P.L.14-2009, SEC.1. Amended by P.L.229-2011, SEC.123.
Source: official Indiana text · Last verified 2026-08-27
Frequently Asked Questions About Indiana § 12-15-2-23
What does Indiana Code § 12-15-2-23 cover?
Section 12-15-2-23 ("Look back; exemption for certain contributions") is part of the Indiana Code, the codified statutory law of Indiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Indiana § 12-15-2-23?
A common citation format is "Indiana Code § 12-15-2-23" (Indiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Indiana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Indiana official source linked on this page or consult a licensed Indiana attorney.
How does Indiana § 12-15-2-23 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Indiana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Indiana.