Sec. 6. As used in this chapter, "income tax incremental amount" means the remainder of: (1) the total amount of local income tax ( IC 6-3.6 ) paid by employees employed in the territory comprising the global commerce center with respect to wages and salary earned for work in the territory comprising the global commerce center for a particular state fiscal year; minus (2) the income tax base period amount; as determined by the department of state revenue.
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