Imposition of tax; rate of tax
Ind. Code § 6-3.6-4-1
in effectRevisor's Note: The effective date of this section, as amended by P.L.68-2025, was amended by P.L.157-2026, SEC.290 to 1-1-2029.
Note: This version of section effective 1-1-2029. See also preceding version of this section, effective until 1-1-2029.
Sec. 1. (a) Except as otherwise provided in IC 6-3.6-6-22, a tax is imposed on the adjusted gross income of local taxpayers at a tax rate that is a sum of the tax rates imposed by the county's adopting body and in effect in the county.
(b) Except as otherwise provided in IC 6-3.6-6-22, the combined tax rates imposed under IC 6-3.6-5 (before its expiration), IC 6-3.6-6, and IC 6-3.6-7 constitute the tax imposed on the adjusted gross income of local taxpayers in the county.
(c) In addition to the tax imposed in the county under subsection (a), a tax is imposed on the adjusted gross income of local taxpayers in a municipality at a tax rate that is imposed by the municipality under IC 6-3.6-6-22 and in effect in the municipality.
As added by P.L.243-2015, SEC.10. Amended by P.L.68-2025, SEC.113.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/6Fetched: 10/17/2026