IC 5-28-26-6: "Income tax incremental amount"

Sec. 6. As used in this chapter, "income tax incremental amount" means the remainder of:

(1) the total amount of local income tax (IC 6-3.6) paid by employees employed in the territory comprising the global commerce center with respect to wages and salary earned for work in the territory comprising the global commerce center for a particular state fiscal year; minus

(2) the income tax base period amount;

as determined by the department of state revenue.