Note: This version of section effective 1-1-2028. See also preceding version of this section, effective until 1-1-2028.

1. (1) 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

2. (2) 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:

   1. (A) is apportioned to Indiana under IC 6-3-2-2.7 or IC 6-3-2-3.2 ; and
   2. (B) is paid to the individual as compensation for services rendered in the county (or municipality in the case of a local income tax imposed under IC 6-3.6-6-22 ) as a team member or race team member.

Sec. 2. "Adjusted gross income" has the meaning set forth in IC 6-3-1-3.5 . However:

As added by P.L.243-2015, SEC.10. Amended by P.L.239-2017, SEC.14; P.L.68-2025, SEC.95.