"Income tax base period amount"
Ind. Code § 36-7-32.6-9
in effectSec. 9. As used in this chapter, "income tax base period amount" means the aggregate amount of state adjusted gross income taxes paid:
(1) by employees employed in the territory comprising the stadium development district with respect to wages and salary earned for work in the stadium development district; and
(2) by individuals who are not employees with respect to income received for services performed in the territory comprising the stadium development district;
for the state fiscal year that precedes the date on which the stadium development district is designated under section 14 of this chapter.
As added by P.L.44-2026, SEC.27.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/36Fetched: 10/17/2026