From the bill itself (page 6 of the pdf, lines 24-34):
Unfortunately, no estimate of the fiscal impact has been done by the Legislative Services Agency. But, out of respect to the taxpayers of Indianapolis, let's at least stop with the erroneous information that this is only a State Tax giveaway.Sec. 5. As used in this chapter, "covered taxes" means the part of the following taxes attributable to the operation of facilities located in a motorsports investment district designated under this chapter:(1) The state gross retail tax imposed under IC 6-2.5-2-1 or use tax imposed under IC 6-2.5-3-2.
(2) An adjusted gross income tax imposed under IC 6-3-2-1 on an individual.
(3) A county option income tax imposed under IC 6-3.5.
(4) An admissions tax (if any) imposed under IC 6-9.