Indiana Code Title 36. Local Government § 36-7-32.5-6

Sec. 6. As used in this chapter, “income tax base period amount” means the aggregate amount of state adjusted gross income taxes paid:

for the state fiscal year that precedes the date on which the innovation development district was designated under section 9 of this chapter.  However, the term does not include state adjusted gross income taxes otherwise attributable to an allocation area listed in section 10(b) of this chapter.