The following apply beginning March 1, 2026:
- (1) Each county may, prior to October 1, 2026, convene a Municipal Unit Strategic Taskforce (MUST) with one (1) representative from the county council and each city and town fiscal officer in the county to negotiate and establish through unanimous support a local income tax distribution agreement as it pertains to the county's maximum local income tax rates under IC 6-3.6-6-2 (b)(1) and IC 6-3.6-6-2 (b)(4). The committee may not include representatives from the fire protection and emergency medical services as defined in IC 6-3.6-6-4.3 and nonmunicipal civil taxing units as defined in IC 6-3.6-6-0.5 .
- (2) If the Municipal Unit Strategic Taskforce (MUST) establishes a local income tax distribution agreement under subdivision (1), the county shall send the local income tax distribution agreement to the department of local government finance. The department of local government finance shall compile a report of all local income tax distribution agreements and submit the report to the legislative council in an electronic format under IC 5-14-6 prior to December 1, 2026.
As added by P.L.157-2026, SEC.122.