Indiana Code Title 6. Taxation § 6-3-2-11

(1) is an employee of the federal government during the taxable year and the year preceding the taxable year;

(2) has used paid leave from employment as an employee of the federal government during the year preceding the taxable year;  and

(3) is entitled to an itemized deduction under the Internal Revenue Code   1 for the taxable year because the individual bought back the leave used by the individual during the year preceding the taxable year.

(1) the individual's itemized deduction that is allowed under the Internal Revenue Code for the taxable year;  or

(2) the individual's adjusted gross income for the taxable year.