"State income tax base period amount"
Ind. Code § 36-7.5-4.5-13
in effectSec. 13. (a) As used in this chapter, "state income tax base period amount" means the aggregate amount of state adjusted gross income taxes paid or remitted by or on behalf of:
(1) employees employed within a district with respect to wages and salary earned for work in the district; and
(2) residents living within the district;
for the calendar year in which the district was established under this chapter, as determined by the department.
(b) If an individual is a resident of one (1) district and is employed within another district during a calendar year, the state income tax for the individual shall be attributed to the district in which the individual resides.
As added by P.L.248-2017, SEC.10. Amended by P.L.236-2023, SEC.192.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/36Fetched: 10/17/2026