{"data":{"id":"us-in/ic-4-10-23-8","jurisdiction":"us-in","citation":"IC 4-10-23-8","heading":"\"Income tax incremental amount\"","body":"Sec. 8. As used in this chapter, \"income tax incremental amount\" means the remainder of:\n(1) the aggregate amount of state adjusted gross income taxes paid or remitted during a calendar year with respect to income earned or attributable to the taxpayer's activities in the district; minus\n(2) the income tax base period amount.","path":["TITLE 4. STATE OFFICES AND ADMINISTRATION","ARTICLE 10. STATE FUNDS GENERALLY","Chapter 23. Motorsports Investment District Credits"],"source_url":"https://iga.in.gov/ic/2026/Title_4.html#4-10-23-8","current_through":"2026","vintage":"2026","retrieved_at":"2026-08-30T06:26:00Z","sha256":"5c5d63a64f9262deeb2ba551916ba23a416d0865959028af09048fe776b5b475","source_id":"us-in","stale":false,"prev":"us-in/ic-4-10-23-7","next":"us-in/ic-4-10-23-9"},"notice":"GroundRules: Original legal text. Not legal advice."}