Section 36-7.5-4.5-9 - "Local income tax base period amount"(a) As used in this chapter, "local income tax base period amount" means the total amount of local income tax (IC 6-3.6) paid by:(1) employees employed within a district with respect to wages and salary earned for work in the district; and(2) residents living within the district; for the calendar year in which the district was established under this chapter as determined by the department.
(b) If an individual is a resident of one (1) district and is employed within another district during a calendar year, the local income tax for the individual shall be attributed to the district in which the individual resides.Amended by P.L. 236-2023,SEC. 190, eff. 7/1/2023.Added by P.L. 248-2017,SEC. 10, eff. 7/1/2017.