Income tax exemption for military pay.

Authors: Representative Terri Jo Austin

Co-authors: Representative Randy Truitt

Digest

Exempts military pay earned by members of an active component of the armed forces of the United States from the individual income tax. (Current law exempts from the individual income tax military pay earned by members of the national guard and reserve components of the armed forces of the United States while serving on active duty.) Repeals the provision that defines qualified military income for purposes of calculating an individual's adjusted gross income. Adds additional means of proof that a veteran has acquired Indiana residency for purposes of resident tuition at state educational institutions.