Sec. 13. (a) A taxpayer claiming a credit under this chapter shall continue to make health
insurance available to the taxpayer's employees through a health benefit plan for
at least twenty-four (24) consecutive months beginning on the day after the last day
of the taxable year in which the taxpayer first offers the health benefit plan.
(b) If the taxpayer terminates the health benefit plan before the expiration of the
period required under subsection (a), the taxpayer shall repay the department the
amount of the credit received under section 8 of this chapter.
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