The following definitions apply throughout this chapter:
- (1) "CPI-U" means the Consumer Price Index for all Urban Consumers, U.S. city average, all items, using the index base period of 1982-84 equal to one hundred (100), as published by the Bureau of Labor Statistics of the United States Department of Labor.
- (2) "Department" refers to the department of state revenue.
- (3) "IPI" means Indiana personal income.
As added by P.L.218-2017, SEC.37.