Indiana Code
Chapter 26. Global Commerce Center Pilot Program
5-28-26-6. "Income Tax Incremental Amount"

Sec. 6. As used in this chapter, "income tax incremental amount" means the remainder of:
(1) the total amount of local income tax (IC 6-3.6) paid by employees employed in the territory comprising the global commerce center with respect to wages and salary earned for work in the territory comprising the global commerce center for a particular state fiscal year; minus
(2) the income tax base period amount;
as determined by the department of state revenue.
As added by P.L.203-2005, SEC.2. Amended by P.L.197-2016, SEC.6.

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