Indiana Code Title 22. Labor and Safety § 22-4-4-3

Sec. 3. (a) For calendar quarters beginning on and after July 1, 1997, and before July 1, 1998, “wage credits” means remuneration paid for employment by an employer to an individual and remuneration received as tips or gratuities in accordance with Sections 3102 and 3301 et seq. [FN1] of the Internal Revenue Code.  Wage credits may not exceed five thousand four hundred dollars ($5,400) and may not include payments specified in section 2 of this chapter.

(b) For calendar quarters beginning on and after July 1, 1998, and before July 1, 1999, “wage credits” means remuneration paid for employment by an employer to an individual and remuneration received as tips or gratuities in accordance with Sections 3102 and 3301 et seq. of the Internal Revenue Code.  Wage credits may not exceed five thousand six hundred dollars ($5,600) and may not include payments that are excluded from the definition of wages under section 2 of this chapter.

(c) For calendar quarters beginning on and after July 1, 1999, and before July 1, 2000, “wage credits” means remuneration paid for employment by an employer to an individual and remuneration received as tips or gratuities in accordance with Sections 3102 and 3301 et seq. of the Internal Revenue Code.  Wage credits may not exceed five thousand eight hundred dollars ($5,800) and may not include payments that are excluded from the definition of wages under section 2 of this chapter.

(d) For calendar quarters beginning on and after July 1, 2000, and before July 1, 2001, “wage credits” means remuneration paid for employment by an employer to an individual and remuneration received as tips or gratuities in accordance with Sections 3102 and 3301 et seq. of the Internal Revenue Code.  Wage credits may not exceed six thousand seven hundred dollars ($6,700) and may not include payments that are excluded from the definition of wages under section 2 of this chapter.

(e) For calendar quarters beginning on and after July 1, 2001, and before July 1, 2002, “wage credits” means remuneration paid for employment by an employer to an individual and remuneration received as tips or gratuities in accordance with Sections 3102 and 3301 et seq. of the Internal Revenue Code.  Wage credits may not exceed seven thousand three hundred dollars ($7,300) and may not include payments that are excluded from the definition of wages under section 2 of this chapter.

(f) For calendar quarters beginning on and after July 1, 2002, and before July 1, 2003, “wage credits” means remuneration paid for employment by an employer to an individual and remuneration received as tips or gratuities in accordance with Sections 3102 and 3301 et seq. of the Internal Revenue Code.  Wage credits may not exceed seven thousand nine hundred dollars ($7,900) and may not include payments that are excluded from the definition of wages under section 2 of this chapter.

(g) For calendar quarters beginning on and after July 1, 2003, and before July 1, 2004, “wage credits” means remuneration paid for employment by an employer to an individual and remuneration received as tips or gratuities in accordance with Sections 3102 and 3301 et seq. of the Internal Revenue Code.  Wage credits may not exceed eight thousand two hundred sixteen dollars ($8,216) and may not include payments that are excluded from the definition of wages under section 2 of this chapter.

(h) For calendar quarters beginning on and after July 1, 2004, and before July 1, 2005, “wage credits” means remuneration paid for employment by an employer to an individual and remuneration received as tips or gratuities in accordance with Sections 3102 and 3301 et seq. of the Internal Revenue Code.  Wage credits may not exceed eight thousand seven hundred thirty-three dollars ($8,733) and may not include payments that are excluded from the definition of wages under section 2 of this chapter.

(i) For calendar quarters beginning on and after July 1, 2005, and before July 1, 2012, “wage credits” means remuneration paid for employment by an employer to an individual and remuneration received as tips or gratuities in accordance with Sections 3102 and 3301 et seq. of the Internal Revenue Code.  Wage credits may not exceed nine thousand two hundred fifty dollars ($9,250) and may not include payments that are excluded from the definition of wages under section 2 of this chapter.

(j) For calendar quarters beginning on and after July 1, 2012, “wage credits” means remuneration paid for employment by an employer to an individual and remuneration received as tips or gratuities in accordance with Sections 3102 and 3301 et seq. of the Internal Revenue Code.  Wage credits may not include payments that are excluded from the definition of wages under section 2 of this chapter.