{"data":{"id":"us-in/ic-6-3.6-2-2-version-a","jurisdiction":"us-in","citation":"IC 6-3.6-2-2 (Version a)","heading":"\"Adjusted gross income\"","body":"Sec. 2. \"Adjusted gross income\" has the meaning set forth in IC 6-3-1-3.5. However:\n(1) except as provided in subdivision (3), in the case of a local taxpayer who is not treated as a resident local taxpayer of a county, the term includes only adjusted gross income derived from the taxpayer's principal place of business or employment;\n(2) in the case of a resident local taxpayer of Perry County, the term does not include adjusted gross income described in IC 6-3.6-8-7; and\n(3) in the case of a local taxpayer described in section 13(3) of this chapter, the term includes only that part of the individual's total income that:\n(A) is apportioned to Indiana under IC 6-3-2-2.7 or IC 6-3-2-3.2; and\n(B) is paid to the individual as compensation for services rendered in the county as a team member or race team member.","path":["TITLE 6. TAXATION","ARTICLE 3.6. LOCAL INCOME TAXES","Chapter 2. Definitions"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3.6-2-2","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"6916f0d111d03e1bf8bd2fa03cfac156a24d11f61f0e7e79af5d2dc34c698a82","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.6-2-1","next":"us-in/ic-6-3.6-2-2-version-b"},"notice":"GroundRules: Original legal text. Not legal advice."}