IC 6-3.6-6-2 — Rate of tax

Bills amending this section

• HB 12102026Signed into laweffective July 1, 2028

  Department of local government finance.

• SB 2382026In committeeeffective July 1, 2028

  Property and local income taxes.

• HB 12842026In committeeeffective July 1, 2027

  Local income taxes.

• HB 13372026In committeeeffective July 1, 2027

  Property and local income tax.

• HB 12592026In committeeeffective July 1, 2027

  Local income tax.

• SB 812026In committeeeffective July 1, 2027

  Various tax matters.

Section text

Sec. 2. (a) This section applies to all counties. (b) The adopting body may impose a tax rate under this chapter that does not exceed: (1) two and five-tenths percent (2.5%) in all counties other than Marion County; and (2) two and seventy-five hundredths percent (2.75%) in Marion County; on the adjusted gross income of local taxpayers in the county served by the adopting body.

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

Source: official publisher (2026 edition)

Sections citing IC 6-3.6-6-2

• IC 6-3.6-3-12
• IC 6-3.6-3-13
• IC 6-3.6-7-0.5
• IC 6-3.6-7-24
• IC 6-3.6-7-27
• IC 6-3.6-9-21
• IC 8-25-6-10