"Adjusted gross income"
Ind. Code § 6-3.6-2-2
in effectRevisor's Note: The effective date of this section, as amended by P.L.68-2025, was amended by P.L.157-2026, SEC.290 to 1-1-2029.
Note: This version of section effective 1-1-2029. See also preceding version of this section, effective until 1-1-2029.
Sec. 2. "Adjusted gross income" has the meaning set forth in IC 6-3-1-3.5. However:
(1) in the case of a resident local taxpayer of Perry County, or a resident of a municipality located in Perry County in the case of a local income tax imposed under IC 6-3.6-6-22, the term does not include adjusted gross income described in IC 6-3.6-8-7; and
(2) in the case of a local taxpayer described in section 13(3) of this chapter, the term includes only that part of the individual's total income that:
(A) is apportioned to Indiana under IC 6-3-2-2.7 or IC 6-3-2-3.2; and
(B) is paid to the individual as compensation for services rendered in the county (or municipality in the case of a local income tax imposed under IC 6-3.6-6-22) as a team member or race team member.
As added by P.L.243-2015, SEC.10. Amended by P.L.239-2017, SEC.14; P.L.68-2025, SEC.95; P.L.157-2026, SEC.107.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/6Fetched: 10/17/2026