Sec. 8. As used in this chapter, "net increment" means the sum of: (1) the gross retail incremental amount; plus (2) the income tax incremental amount; as determined by the department of state revenue. As added by P.L.135-2022, SEC.28.
"Net increment"
Ind. Code § 36-7-32.5-8, under Innovation Development Districts.
Ind. Code § 36-7-32.5-8