Sec. 1. The following definitions apply throughout this chapter:
(1) "CPI-U" means the Consumer Price Index for all Urban Consumers, U.S. city average, all items, using the index base period of 1982-84 equal to one hundred (100), as published by the Bureau of Labor Statistics of the United States Department of Labor.
(2) "Department" refers to the department of state revenue.
(3) "IPI" means Indiana personal income.
As added by P.L.218-2017, SEC.37.