In the case of a local taxpayer who is a resident of Perry County, the term 'adjusted gross income' does not include adjusted gross income that is:(1) earned in a county that is:(A) located in another state; and(B) adjacent to the county in which the taxpayer resides; and(2) subject to an income tax imposed by a county, city, town, or other local governmental entity in the other state.As added by P.L.243-2015, SEC.10.
Indiana Legal Code