"Incremental Income Tax"

  1. Law
  2. Indiana Code
  3. Local Government
  4. Planning and Development
  5. Economic Development Tax Area
  6. "Incremental Income Tax"

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Sec. 8. As used in this chapter, "incremental income tax" means the remainder of:

(1) the aggregate amount of covered local income taxes paid by employees employed in a tax area with respect to wages earned for work in the tax area for a particular state fiscal year; minus

(2) the base period amount.

As added by P.L.27-1992, SEC.28.


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