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

(A) by employees employed in the territory comprising the innovation development district with respect to wages and salary earned for work in the territory comprising the innovation development district;  and

(B) by individuals who are not employees with respect to income received for services performed in the territory comprising an innovation development district;

(A) income tax base period amount;  plus

(B) tax credits awarded by the Indiana economic development corporation under IC 6-3.1-13 to businesses operating in an innovation development district as the result of wages earned for work in the innovation development district for the state fiscal year;