Perry County; adjusted gross income earned in an adjacent

county located in another state 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.