"Income tax incremental amount"

Sec. 10. As used in this chapter, "income tax incremental amount" means the remainder of: (1) the total amount of state adjusted gross income taxes paid: (A) by employees employed in the territory comprising the stadium development district with respect to wages and salary earned for work in the territory comprising the stadium development district; and (B) by individuals who are not employees with respect to income received for services performed in the territory comprising the stadium development district; for a particular state fiscal year; minus (2) the income tax base period amount. As added by P.L.44-2026, SEC.27.