Definitions
Sec. 1. As used in this chapter, the following terms have the
following meanings:
(1) "Eligible teacher" means a teacher:
(A) certified in a shortage area by the department of
education established by IC 20-19-3-1; and
(B) employed under contract during the regular school term
by a school corporation in a shortage area.
(2) "Qualified position" means a position that:
(A) is relevant to the teacher's education in a shortage area;
and
(B) has been approved by the Indiana state board of
education under section 6 of this chapter.
(3) "Regular school term" means the period, other than the
school summer recess, during which a teacher is required to
perform duties assigned to the teacher under a teaching
contract.
(4) "School corporation" means any corporation authorized by
law to establish public schools and levy taxes for their
maintenance.
(5) "Shortage area" means the subject areas of mathematics and
science and any other subject area designated as a shortage area
by the Indiana state board of education.
(6) "State income tax liability" means a taxpayer's total income
tax liability incurred under IC 6-3 and IC 6-5.5, as computed
after application of credits that under IC 6-3.1-1-2 are to be
applied before the credit provided by this chapter.
As added by P.L.51-1984, SEC.1. Amended by P.L.20-1984, SEC.5;
P.L.46-1992, SEC.1; P.L.192-2002(ss), SEC.84; P.L.1-2005,
SEC.94; P.L.246-2005, SEC.72.
Last modified: May 28, 2006