In the case of a local taxpayer who is a resident of Perry County, the term "adjusted gross income" does not include adjusted gross income that is:

1. (1) earned in a county that is:

   1. (A) located in another state; and
   2. (B) adjacent to the county in which the taxpayer resides; and
2. (2) subject to an income tax imposed by a county, city, town, or other local governmental entity in the other state.

As added by P.L.243-2015, SEC.10.