State Tax Day - Current, S.12, Indiana—Corporate Income Tax: Updated Guidance Issued on Health Reimbursement Arrangement Tax Credit, (Sep 11, 2026)

Updated guidance is issued regarding the health reimbursement arrangement tax credit to reflect:

• the allowance for pass-through entities to pass through the credit for 2026 and later;

• that the credit limit for 2026 and later is determined on a calendar-year basis; and

• procedures associated with credits arising from pass-through entities.

Income Tax Information Bulletin #122, Indiana Department of Revenue, September 2026, ¶404-232