Section 6-3-2-6 - Deduction; rent payments(a) Each taxable year, an individual who rents a dwelling for use as the individual's principal place of residence may deduct from the individual's adjusted gross income (as defined in IC 6-3-1-3.5(a)), the lesser of: (1) the amount of rent paid by the individual with respect to the dwelling during the taxable year; or(2) three thousand dollars ($3,000).(b) Notwithstanding subsection (a):(1) a married couple filing a joint return for a particular taxable year may not claim a deduction under this section of more than three thousand dollars ($3,000); and(2) a married individual filing a separate return for a particular taxable year may not claim a deduction under this section of more than one thousand five hundred dollars ($1,500).(c) The deduction provided by this section does not apply to an individual who rents a dwelling that is exempt from Indiana property tax.(d) For purposes of this section, a "dwelling" includes a single family dwelling and unit of a multi-family dwelling.Amended by P.L. 146-2020,SEC. 23, eff. 1/1/2021.As added by Acts1979 , P.L. 70, SEC.1. Amended by P.L. 14-1999, SEC.1; P.L. 192-2002 (ss), SEC.77; P.L. 146-2008, SEC.318.