Indiana § 6-3-2-31 - Deduction for qualified tips
Full text of Indiana Indiana Code § 6-3-2-31 — Deduction for qualified tips, with citation guidance and answers to common questions.
§ 6-3-2-31. Deduction for qualified tips
Sec. 31. (a) This section applies to the taxable year beginning after December 31, 2025, and ending before January 1, 2027.
(b) A taxpayer is entitled to a deduction from the taxpayer's adjusted gross income in an amount equal to the amount associated with qualified tips that is deducted from a taxpayer's federal adjusted gross income under Section 224 of the Internal Revenue Code.
(c) If a taxpayer has both qualified tips that are included in the taxpayer's adjusted gross income and qualified tips that are not included in the taxpayer's adjusted gross income, the deduction for purposes of this article and IC 6-3.6 shall be equal to the qualified tips deducted from the taxpayer's federal adjusted gross income under Section 224 of the Internal Revenue Code multiplied by the quotient of:
(1) the qualified tips included in the taxpayer's adjusted gross income after the application of any other exemption, deduction, or exclusion of qualified tips from the taxpayer's adjusted gross income under this article or IC 6-3.6; divided by
(2) the qualified tips included in the taxpayer's federal adjusted gross income.
This subsection shall be applied separately to this article and IC 6-3.6 to the extent that the taxpayer's adjusted gross income is determined separately for each article.
As added by P.L.128-2026, SEC.11.
Frequently Asked Questions About Indiana § 6-3-2-31
What does Indiana Code § 6-3-2-31 cover?
Section 6-3-2-31 ("Deduction for qualified tips") 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 § 6-3-2-31?
A common citation format is "Indiana Code § 6-3-2-31" (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 § 6-3-2-31 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.