Effective 1-1-2029.

Sec. 0.5. For taxable years beginning after December 31, 2028, a tax rate imposed by a county under this chapter may be imposed on a local taxpayer only if the county could impose the tax rates in IC 6-3.6-6-2 (b)(1) through IC 6-3.6-6-2 (b)(3) on the local taxpayer.

As added by P.L.157-2026, SEC.134.