Presence of out-of-state employees; bearing on residency

Ind. Code § 6-8-13-12
in effect
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Sec. 12. An out-of-state employee is not considered to have established residency or a presence in Indiana that would require the employee or the employee's employer to: (1) file and pay state or local income taxes; (2) be subject to income tax withholding; or (3) file and pay any other state or local tax or fee; during a disaster period. This includes any related state or local employer withholding or remittance obligations. As added by P.L.293-2013(ts), SEC.26.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/6Fetched: 10/17/2026

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