{"data":{"id":"us-in/ic-5-28-26-6","jurisdiction":"us-in","citation":"IC 5-28-26-6","heading":"\"Income tax incremental amount\"","body":"Sec. 6. As used in this chapter, \"income tax incremental amount\" means the remainder of:\n(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\n(2) the income tax base period amount;\nas determined by the department of state revenue.","path":["TITLE 5. STATE AND LOCAL ADMINISTRATION","ARTICLE 28. INDIANA ECONOMIC DEVELOPMENT CORPORATION","Chapter 26. Global Commerce Center Pilot Program"],"source_url":"https://iga.in.gov/ic/2026/Title_5.html#5-28-26-6","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-02T16:11:39Z","sha256":"020e55cde7ace9a9734cb66b6f9b239e763f3e1e313a85399a1d2e4a2ef4731f","source_id":"us-in","stale":false,"prev":"us-in/ic-5-28-26-5","next":"us-in/ic-5-28-26-7"},"notice":"GroundRules: Original legal text. Not legal advice."}