IC 6-3.6-8-7 — Perry County; adjusted gross income earned in an adjacent county located in another state

Bills amending this section

• HB 12102026Signed into laweffective January 1, 2029

  Department of local government finance.

• HB 12592026In committeeeffective January 1, 2028

  Local income tax.

Bills citing this section

• SB 2182026In committee

  Circuit breaker credits for homesteads.

Section text

Sec. 7. 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) earned in a county that is: (A) located in another state; and (B) adjacent to the county in which the taxpayer resides; and (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.

Source: official publisher (2026 edition)

Sections citing IC 6-3.6-8-7

• IC 6-3.6-2-2