"Income tax base period amount"

Sec. 9. As used in this chapter, "income tax base period amount" means the aggregate amount of state adjusted gross income taxes paid: (1) by employees employed in the territory comprising the stadium development district with respect to wages and salary earned for work in the stadium development district; and (2) by individuals who are not employees with respect to income received for services performed in the territory comprising the stadium development district; for the state fiscal year that precedes the date on which the stadium development district is designated under section 14 of this chapter. As added by P.L.44-2026, SEC.27.