"Income tax incremental amount"
Ind. Code § 4-10-23-8
in effectSec. 8. As used in this chapter, "income tax incremental amount" means the remainder of:
(1) the aggregate amount of state adjusted gross income taxes paid or remitted during a calendar year with respect to income earned or attributable to the taxpayer's activities in the district; minus
(2) the income tax base period amount.
As added by P.L.233-2013, SEC.4. Amended by P.L.190-2014, SEC.4.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/4Fetched: 10/17/2026
