| HB1002 | VARIOUS TAX MATTERS. (BROWN T) Specifies that the amount of excess combined reserves that may be transferred to the pre-1996 account in 2022 may not exceed $2,500,000,000. Reduces the individual adjusted gross income tax rate from 3.23% in 2022 to 3.15% in 2023 and 2024. Phases down the individual adjusted gross income tax rate after 2024 depending on certain conditions being met. Allows a taxpayer to elect a special property tax valuation method for mini-mill equipment. (Current law allows the method to be used only for certain integrated steel mill and oil refinery/petrochemical equipment.) Repeals the utility receipts and utility services use taxes. Requires a utility that is subject to the jurisdiction of the Indiana utility regulatory commission (IURC) for the approval of rates and charges to file a rate adjustment with the IURC that adjusts the utility's rates and charges to reflect the repeal of the utility receipts tax. Requires a utility that is subject to the utility receipts tax and not under the jurisdiction of the IURC to adjust the utility's rates and charges to reflect the repeal of the utility receipts tax. Requires each utility to provide notice to the utility's customers that the adjustment in rates and charges reflects the repeal of the utility receipts tax. Specifies taxpayer procedure for the repeal of the utility receipts and utility services use tax. Provides that the office of the secretary of family and social services may not enter into a final contract that would implement a risk based managed care program or capitated program for the specified Medicaid population before January 31, 2023. Makes conforming changes. |
| | Current Status: | 3/15/2022 - Public Law 138
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| | State Bill Page: | HB1002 |
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| HB1034 | TAX INCREMENT FINANCING. (TORR J) Provides that a lien resulting from an agreement between a redevelopment commission (commission) and a taxpayer in an allocation area takes priority over any existing or subsequent mortgage, other lien, or other encumbrance on the property, and must have parity with a state property tax lien under IC 6-1.1-22-13. Provides that a lien resulting from a taxpayer agreement will have the priority of real property taxes and may be enforced and collected in all respects as real property taxes. Provides that a commission, or two or more commissions acting jointly, may contract for marketing and advertising of land located in an allocation area. Imposes a limitation on the amount available to be spent on the marketing and advertising of land in an allocation area. |
| | Current Status: | 3/8/2022 - Public Law 46
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| | State Bill Page: | HB1034 |
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| HB1110 | ANNEXATION OF RESIDENTIAL DEVELOPMENT. (SOLIDAY E) Allows a third class city to annex: (1) a noncontiguous residential development; and (2) the right of way of a public highway connecting the development to the city. Provides that annexation is initiated by: (1) the homeowner's association board petitioning the city legislative body for annexation of the development; and (2) the city legislative body adopting a resolution approving initiation of the annexation process. Requires the city to satisfy statutory requirements for annexation including adopting a written fiscal plan and annexation ordinance and conducting an outreach program. Changes population parameters to reflect the population count determined under the 2020 decennial census. |
| | Current Status: | 3/10/2022 - Public Law 70
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| | State Bill Page: | HB1110 |
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| HB1246 | FIRE PROTECTION TERRITORIES AND LOCAL INCOME TAXATION. (LEHE D) Provides that a fire protection territory that experiences more than 6% population growth during a 10 year period may increase its maximum property tax levy for 2023 or any year thereafter by an amount based on the population growth that exceeds 6%. Provides, however, that the fire protection territory may not increase the tax levy based on the population growth by a total rate of more than 0.15 per $100 of the net assessed value of the fire protection territory area within a 10 year period. Allows a total tax rate levied upon the formation of a fire protection territory established after December 31, 2022, to be implemented over a number of years, not exceeding five, and subject to review and approval by the department of local government finance. Provides that a participating unit's proceeds of property taxes imposed to meet the participating unit's obligations to a fire protection territory are exempt from areas needing redevelopment, redevelopment project areas, urban renewal project areas, economic development areas, or economic development districts established after December 31, 2021. Provides that, in the case of counties that provide emergency medical services for all local units in the county and pay 100% of the costs to provide those services, the fiscal body of the county may adopt an ordinance to impose a local income tax (LIT) rate for emergency medical services in the county. Provides that the tax rate may not exceed 0.2%. Provides that the LIT revenue shall be distributed directly to the county before the remainder of the expenditure rate revenue is distributed and must be deposited in a dedicated fund to be used only for paying for operating costs incurred by the county for emergency medical services that are provided throughout the county. Provides that the tax rate may not be in effect for more than 25 years. |
| | Current Status: | 3/11/2022 - Public Law 95
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| | State Bill Page: | HB1246 |
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| HB1260 | DEPARTMENT OF LOCAL GOVERNMENT FINANCE. (LEONARD D) Specifies provisions for federal economic stimulus funds. Provides that, unless specifically granted authority by a statute passed by the general assembly, the state lottery commission and Indiana gaming commission shall not, independently or by public-private partnership, operate or authorize the use or operation of particular games and sales over the Internet. Specifies certain exceptions. Provides that certain churches and religious societies are not required to file a personal property tax return. Provides that a county assessor shall provide electronic access to property record cards on the county's official Internet web site. Repeals the mortgage deduction for assessments beginning January 1, 2023. Increases the homestead deduction from $45,000 to $48,000 for assessments beginning January 1, 2023. Provides that with regard to a rehabilitation or redevelopment project in an economic revitalization area within an excluded city, that when the designating body: (1) receives a formal request for a tax abatement or incentive; or (2) issues an offer letter for a tax abatement or incentive; the designating body must provide written notice to the excluded city. Requires a local assessor to notify the department of local government finance (DLGF) of all new fixed property owned or used by a public utility company that the local assessor will begin assessing and the date on which the assessments will begin. Requires the DLGF to notify a company if any of the company's property that was previously assessed by the DLGF will instead be assessed by the township assessor, or the county assessor if there is not a township assessor for the township. Provides that the county assessor may exempt designated infrastructure development zone broadband assets, including assets located in a designated infrastructure development zone of a centrally assessed telephone company or cable company. Provides that the authority of a property tax assessment board of appeals (county board) is not limited to review the ongoing eligibility of a property for an exemption. Provides timing clarifications for property tax deductions for taxpayers who are over age 65 or who are disabled veterans, and for the over age 65 circuit breaker credit. Provides that the assessor shall provide a report to the county auditor describing any physical improvements to the property. Increases the maximum assessed value of the real property for an individual at least 65 years of age to be eligible for a deduction from $200,000 to $240,000. Defines the term "taxpayer" for purposes of the procedures for review and appeal of assessments and corrections of errors. Modifies the burden of proof standard in an appeal to provide that an assessment as last determined by an assessing official or the county board is presumed to equal a property's true tax value until rebutted by evidence presented by the parties, unless the property's assessment increased by more than 5%, in which case the assessor has the burden of proof. Provides that a county auditor shall submit a certified statement to the DLGF not later than September 1 in a manner prescribed by the DLGF. Provides for maximum property tax levy increases for Otter Creek Township in Vigo County and Sugar Creek Township Fire Protection District in Vigo County. Provides for a one-time maximum property tax levy increase for Howard County. Specifies certain dates with regard to the adjustment of maximum tax rates after a reassessment or annual adjustment. For reports filed by county boards with the DLGF, changes the requirement for the total number of "notices" to be filed to the total number of "appeals" to be filed. Requires additional information to be filed in such reports. Provides that the term "tax representative" does not include an attorney who is a member in good standing of the Indiana bar or any person who is a member in good standing of any other state bar and who has been granted temporary admission to the Indiana bar in order to represent a party before the property tax assessment board of appeals or the DLGF. Provides that the DLGF may not review certain written complaints if such a complaint is related to a matter that is under appeal. Repeals a provision in current law that provides that a taxpayer that owns an industrial plant located in Jasper County is ineligible for a local property tax replacement credit against the property taxes due on the industrial plant if the assessed value of the industrial plant as of March 1, 2006, exceeds 20% of the total assessed value of all taxable property in the county on that date. Provides that for certain airport development zones and allocation areas established after June 30, 2024, "residential property" refers to the assessed value of property that is allocated to the 1% homestead land and improvement categories in the county tax and billing software system, along with the residential assessed value as defined for purposes of calculating the rate for the local income tax property tax relief credit designated for residential property. Provides formulas for school corporations that propose to impose property taxes under a referendum tax levy. Provides that the property tax rate imposed under the provision for the public safety officers survivors' health coverage cumulative fund is exempt from the adjustment of maximum tax rates after reassessment or annual adjustment. Changes the sunset provision for pro bono legal service fees from July 1, 2022, to July 1, 2025. Allows a county surveyor to send relocation requirements for a proposed regulated drain by either registered mail or certified mail (current law requires the relocation requirements be sent by registered mail). Amends SECTION 9 of HEA 1001-2022 by adding language indicating that certain COVID-19 tests be "approved, cleared, or authorized" by the FDA as opposed to just "approved" as passed in HEA 1001-2022. Repeals various property tax provisions. Makes conforming changes. |
| | Current Status: | 3/21/2022 - Public Law 174
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| | State Bill Page: | HB1260 |
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| HB1351 | DISCLOSURE OR NOTIFICATION OF DATA BREACH. (CARBAUGH M) Adds a requirement that disclosure or notice must occur not more than 45 days after the discovery of a breach. |
| | Current Status: | 3/18/2022 - Public Law 171
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| | State Bill Page: | HB1351 |
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| HB1354 | REQUIREMENTS FOR SNAP PARTICIPANTS. (DEVON D) Urges the legislative council to assign to an interim study committee the following topics: (1) Requiring the custodial and noncustodial parents to cooperate with the child support bureau as a condition of eligibility for assistance under the Supplemental Nutrition Assistance Program (SNAP). (2) Assigning individuals who are subject to federal work requirements for SNAP eligibility to an employment and training program. |
| | Current Status: | 3/11/2022 - Public Law 100
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| | State Bill Page: | HB1354 |
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| HB1359 | JUVENILE LAW MATTERS. (MCNAMARA W) Requires the commission on improving the status of children in Indiana (commission) to create a statewide juvenile justice oversight body (oversight body) to do the following: (1) Develop a plan to collect and report statewide juvenile justice data. (2) Establish procedures and policies related to the use of certain screening tools and assessments. (3) Develop a statewide plan to address the provision of broader behavioral health services to children in the juvenile justice system. (4) Develop a plan for the provision of transitional services for a child who is a ward of the department of correction. (5) Develop a plan for the juvenile diversion and community alternatives grant programs. Provides that the oversight body shall, not later than July 1, 2023, submit to the commission and the legislative council: (1) the plan for the juvenile diversion and community alternatives grant programs; and (2) the juvenile justice data collection plan and the plan for the use of screening tools, assessments, and services. Requires the judicial conference of Indiana to develop statewide juvenile probation standards that are aligned with research based practices, and requires the board of directors of the judicial conference of Indiana to approve the standards by July 1, 2023. Requires the use of a risk and needs assessment tool, a risk screening tool, and a diagnostic assessment when evaluating a child at specific points in the juvenile justice system to identify the child's risk for reoffense. Requires an intake officer and the juvenile court to use the results of a detention tool to inform the use of secure detention and document the reason for the use of detention if the tool is overridden. Requires a court to: (1) after use of a detention tool, include in a court order the reason for a juvenile detention override; and (2) submit details of the juvenile detention override to the office of judicial administration (office). Requires the office to provide an annual report to the governor, chief justice, and legislative council before December 1 of each year that includes information about a court's use of a detention tool and reasons for overriding the results of the detention tool. Provides that a child less than 12 years of age cannot be detained unless detention is essential to protect the community and no reasonable alternatives exist to reduce the risk. Establishes a procedure for juvenile diversion. Requires the office to provide an annual report to the governor, chief justice, and legislative council before December 1 of each year that includes data on any child diverted through the juvenile diversion program. Repeals provisions requiring a child who participates in a program of informal adjustment to pay an informal adjustment program fee. Provides that a child who is a ward of the department of correction may receive at least three months of transitional services to support reintegration of the child back into the community and to reduce recidivism. Requires the department of correction to provide an annual report to the governor, chief justice, and legislative council before December 1 of each year that includes collected data that will help assess the impact of reintegration improvements for juveniles, including tracking recidivism beyond incarceration and into the adult system. Provides that a juvenile court may recommend telehealth services as an alternative to a child receiving a diagnostic assessment. Establishes: (1) the juvenile diversion and community alternatives grant programs and grant programs fund; and (2) the juvenile behavioral health competitive grant pilot program and grant pilot program fund; as of July 1, 2023. Requires the Indiana criminal justice institute (institute) to administer each program and fund. Requires the local or regional justice reinvestment advisory council or another local collaborative body to oversee certain juvenile community alternatives grants awarded to a county. Requires the institute to prepare an annual report to the governor, chief justice, and legislative council before December 1 of each year that details certain performance measures that counties receiving grants must collect and report. Requires the office of judicial administration to administer the statewide juvenile justice data aggregation plan. Makes conforming changes. Makes a technical correction. |
| | Current Status: | 3/11/2022 - Public Law 101
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| | State Bill Page: | HB1359 |
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| SB62 | SALE OF TAX SALE PROPERTIES TO NONPROFITS. (YOUNG M) Permits a county treasurer in a county having a consolidated city to offer for sale a tract or item of real property on the county auditor's tax sale list: (1) that is not used as a person's principal place of residence and receiving a homestead standard deduction for the most recent assessment date;(2) that is unsold after two or more public sales; and (3) for which a set off has not been obtained against the delinquent debt owed on the real property; to an eligible nonprofit entity prior to a regularly scheduled tax sale. Provides that not more than 5% of the real property on the tax sale list may be sold to eligible nonprofit entities. Requires an eligible nonprofit entity to file certain information with the county executive not later than 45 days prior to the tax sale in order to participate in an early sale. Requires, before January 1, 2023, and before each January 1 thereafter, the county executive to provide an annual report to the legislative council concerning the sale of tax sale properties to eligible nonprofit entities. |
| | Current Status: | 3/15/2022 - Public Law 123
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| | State Bill Page: | SB62 |
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| SB85 | DRAINAGE TASK FORCE. (LEISING J) Establishes a drainage task force consisting of six members of the senate, six members of the house of representatives, and seven other individuals. Requires the task force to: (1) review the responsibilities of landowners and state and local authorities under current laws relating to the drainage of land; (2) make certain determinations concerning drainage and regulatory matters; and (3) determine whether the balance between state authority and local authority over drainage of agricultural land favors state authority more in Indiana than in neighboring states. Authorizes the task force to make recommendations. Requires the task force to issue a report and, not later than December 1, 2023, submit the report to the executive director of the legislative services agency for distribution to the members of the general assembly and to the governor. |
| | Current Status: | 3/7/2022 - Public Law 7
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| | State Bill Page: | SB85 |
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| SB119 | TAXATION OF FARM PROPERTY. (NIEMEYER R) Makes new farm equipment and new agricultural improvements eligible for local tax abatement using the same procedures for tax abatement under current law for new manufacturing equipment, new research and development equipment, new logistical distribution equipment, and new information technology equipment, or redevelopment and rehabilitation in the case of new agricultural improvements. Limits an abatement schedule for new farm equipment and new agricultural improvements to not more than five years. Specifies how agricultural improvements shall be assessed for tax purposes. |
| | Current Status: | 3/7/2022 - Public Law 8
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| | State Bill Page: | SB119 |
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| SB134 | APPROPRIATION OF DONATED MONEY. (BROWN L) Adds language specifying that a political subdivision that conducts or administers an election may not accept private money donations to prepare, administer, or conduct elections or to employ individuals on a temporary basis for preparing, administering, or conducting elections, including registering voters. Requires all state agencies to submit to the budget agency a report of each individual state employee employed by the state agency whose salary is funded in whole or in part from donated money. Provides that if the donation of money is to the secretary of state, the report shall specify whether the money was or will be distributed to political subdivisions for preparing, administering, or conducting elections, and, if so, the specific types of uses for which the donated money will be used by those political subdivisions. Requires the budget agency to annually submit to the budget committee a report of the information that specifies and identifies each individual state employee whose salary is funded in whole or in part from donated money, which must be posted and made available on the Indiana transparency portal. Requires all local units of government to submit to the state board of accounts (SBA) a report of each individual local unit of government employee employed by the local unit of government whose salary is funded in whole or in part from donated money. Requires the SBA to annually submit to the budget committee a report of the information that specifies and identifies each individual local unit of government employee whose salary is funded in whole or in part from donated money, which must be made available to the public. Defines "local unit of government" for purposes of the reporting requirement. Specifies that the term does not include hospitals. |
| | Current Status: | 3/11/2022 - Public Law 87
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| | State Bill Page: | SB134 |
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| SB145 | PROPERTY TAX MATTERS. (BUCHANAN B) Provides that the true tax value of commercial real property commercial property with a structure, or a portion thereof, that: (1) is at least 100,000 square feet in area; (2) is used for retail purposes; and (3) is occupied by a single retailer; shall be determined by application of the cost approach. Provides that the application of the cost approach requirement is not applicable if the property was: (1) vacated by the original occupant for which the property was constructed; (2) constructed more than five years prior to the assessment date; or (3) substantially and adversely impacted by a change in a roadway or traffic pattern. Provides that estimates of depreciation and obsolescence shall not be based on data derived from the sales comparison or income capitalization approaches. Requires the department of local government finance (department) to establish a standard construction cost per square foot for the purpose of applying the cost approach. Requires the department to update the standard construction cost per square foot annually. Provides that when requesting a review, a taxpayer may present an appraisal based on the cost approach as evidence that the actual construction cost was lower than the department's determined standard construction cost per square foot that was used to assess the property. Provides that the parties to any appeal may enter into a written agreement to stipulate to the true tax value of the property. Provides that the fiscal officer of the county may establish a separate account for the tax receipts that are attributable to the property tax assessment that is the subject of review. |
| | Current Status: | 3/10/2022 - Public Law 54
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| | State Bill Page: | SB145 |
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| SB148 | PROSECUTING ATTORNEYS. (KOCH E) Permits a prosecuting attorney to purchase a crime insurance policy instead of executing a surety bond. Permits the department of child services or a prosecuting attorney to file a paternity action in certain cases. Renames the drug prosecution fund as the substance abuse prosecution fund. Broadens the types of expenses a county auditor shall pay the prosecuting attorney in connection with a criminal case. Allows a prosecuting attorney to appoint employees with the approval of the county council. Allows the prosecuting attorneys council of Indiana to call two conferences each year and specifies who may attend the conferences. Requires the prosecuting attorneys council of Indiana to conduct certain training. Provides a prosecuting attorney with defense and indemnification in a disciplinary action for conduct that occurred within the scope of employment. |
| | Current Status: | 3/10/2022 - Public Law 55
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| | State Bill Page: | SB148 |
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| SB166 | PUBLIC-PRIVATE AGREEMENTS. (WALKER K) Provides that a governmental body may enter into a public-private agreement with respect to a transportation project. Provides that any public-private agreement with respect to a transportation project may use availability payments to finance all or a portion of the project. Provides that a governmental body may also enter into a development agreement with a private party for the development, construction, and financing of a privately owned and operated transportation or infrastructure project if the development agreement meets certain conditions. Specifies the contents of public-private agreements for transportation facilities or transportation projects and establishes requirements for the operator of the transportation facility or transportation project. Provides for a property tax exemption and a sales tax exemption. Defines terms. |
| | Current Status: | 3/10/2022 - Public Law 57
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| | State Bill Page: | SB166 |
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| SB272 | WASTEWATER INFRASTRUCTURE. (KOCH E) Provides that the Indiana finance authority (authority) shall serve as the executive branch coordinator for funds allocated or made available to the state or local communities from federal, state, and other sources for purposes related to drinking water, wastewater, or storm water infrastructure and systems. Sets forth the duties of the authority with respect to this role. Specifies that the authority shall coordinate the executive branch activities related to the state's drinking water and wastewater programs. (Current law provides that the authority shall serve such a role with respect to the state's water programs.) Authorizes the establishment of a drinking water and wastewater infrastructure research and extension program (program) to provide data collection and information, training, and technical assistance concerning: (1) drinking water infrastructure; (2) wastewater infrastructure; and (3) storm water infrastructure; in Indiana. Provides that the authority may: (1) contract with a state supported college or university in Indiana to provide the program; and (2) financially support the program from existing funds appropriated to the authority. Provides that the program may be housed within, or share staff with, the existing research and highway extension program at Purdue University. Provides that the program may provide the following services and programs to, or for the benefit of, utilities providing drinking water, wastewater, or storm water service in Indiana: (1) Assisting utilities in the development of asset management programs. (2) Serving as a central repository for data concerning infrastructure used to provide drinking water, wastewater, or storm water service in Indiana. (3) Providing training and technical assistance to utilities and Indiana's drinking water, wastewater, and storm water utility industry workforces. Requires the authority to make, not later than July 1, 2023, all: (1) utility asset management programs; and (2) information concerning utility asset lifecycle management costs; submitted to or reviewed by the authority available on an Internet web site maintained by the authority or the program. Requires that in carrying out all information gathering and reporting duties under the bill's provisions, the authority and the program shall use any data the authority or the program acquires in a manner that: (1) protects the confidential information of individual utilities and customers; and (2) is consistent with applicable statutory exclusions from disclosure under the state's public records act. Provides that as a condition for receiving a loan, grant, or other financial assistance after June 30, 2023, through the wastewater revolving loan program, the drinking water revolving loan program, the water infrastructure assistance program, or the water infrastructure grant program, a participant must do the following: (1) Submit the participant's required asset management program to the authority not later than the time of submission of the participant's preliminary engineering report for any project for which the loan, grant, or other financial assistance will be provided. (Current law does not specify when the asset management program must be submitted.) (2) Submit to the authority information on the estimated and actual life cycle management costs over the useful life of the asset financed. (3) In the case of a participant that is not under the jurisdiction of the Indiana utility regulatory commission (IURC), regularly report to all: (A) customers; (B) counties; and (C) municipalities; within the participant's service territory information concerning the participant's asset management program. Provides that money in the: (1) supplemental drinking water and wastewater assistance fund; (2) water infrastructure assistance fund; and (3) water infrastructure grant fund; may be used to provide grants, loans, or other financial assistance for the planning, designing, acquisition, construction, renovation, improvement, or expansion of septic relief systems, in accordance with guidelines of the authority. Provides that the authority's project prioritization system for awarding assistance from the water infrastructure assistance fund and the water infrastructure grant fund must include as a variable the effect of a project on the environment. Provides for the following with respect to a wastewater utility that is not subject to the jurisdiction of the IURC for the approval of rates and charges and that has been issued one or more enforcement orders (orders) relating to environmental or health and human safety issues by the department of environmental management (department) after June 30, 2022: (1) For the first order, the utility is subject to an informal review of its: (A) rates and charges; and (B) asset management program; by the IURC, in accordance with procedures determined by the IURC. (2) For a second order that is issued within two years of the first order, the utility is subject to rate regulation, following two base rate cases, by the IURC for a minimum period of: (A) five years from the IURC's order in the first base rate case; and (B) one year from the IURC's order in the second base rate case. (3) For any order issued during the required rate regulation period, the IURC may, in consultation with the department, initiate a receivership proceeding with respect to the utility. Requires the state board of education (state board) to approve, for purposes of the state's career and technical education graduation pathway, a utility career cluster that allows students to acquire knowledge and skills related to employment in the electric, natural gas, communications, water, and wastewater utility industries. Requires the governor's workforce cabinet, in consultation with the state board, the department of education, and the department of workforce development, to create course sequences for the utility career cluster. |
| | Current Status: | 3/7/2022 - Public Law 18
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| | State Bill Page: | SB272 |
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| SB299 | ANNEXATION OF FIRE PROTECTION DISTRICT TERRITORY. (ROGERS L) Provides the following with regard to certain annexations that include property within a fire protection district (district) for which the annexation ordinance was adopted after December 31, 2020: (1) The annexation is effective at least 30 days after the annexation ordinance is adopted, published, and filed with state and county officials. (Under current law, with certain exceptions, an annexation of property within a district takes effect the second January 1 after the ordinance is adopted and filed with state and county officials.) (2) Exempts the municipality from provisions requiring the municipality to: (A) commence fire protection service to the annexed territory on the ordinance's effective date; and (B) notify the district within 10 days of commencing fire protection service to the annexed territory. Makes stylistic changes. |
| | Current Status: | 3/7/2022 - Public Law 23
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| | State Bill Page: | SB299 |
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| SB357 | ACCEPTANCE OF ELECTRONIC CONVEYANCE DOCUMENTS. (BROWN L) Effective January 1, 2024, provides that a county recorder, auditor, or assessor may not refuse to accept or endorse a document because the document is an electronic document. Provides that certain recording requirements do not apply to a military discharge, a survey of real property, or a plat of real property. Provides that if a county auditor has not collected the recording fee for a tax deed, the county recorder shall collect the recording fee when the tax deed is recorded. Requires the county auditor to use revenue collected for endorsing documents for the maintenance of property tax records (instead of platbooks). Makes conforming amendments. |
| | Current Status: | 3/7/2022 - Public Law 26
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| | State Bill Page: | SB357 |
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| SB361 | ECONOMIC DEVELOPMENT. (MISHLER R) Makes certain amendments to the Hoosier business investment tax credit, the economic development for a growing economy tax credit, the headquarters relocation tax credit, and the redevelopment tax credit. Adds veteran owned businesses to the list of businesses that would qualify for an enhanced venture capital tax credit. Limits the total amount of credits that the Indiana economic development corporation (IEDC) may award for a calendar year for all taxpayers for all applicable tax credits to $300,000,000. Specifies the procedure by which the IEDC may designate an area as an innovation development district (district). Requires the IEDC to enter into an agreement with the executive of a city, town, or county, or, if applicable, executives, with territory located in the district establishing the terms and conditions governing certain districts. Requires the IEDC to establish a local innovation development district fund for each district. Provides that money in a local innovation development district fund is continuously appropriated for the uses of the fund. Authorizes a county, city, or town to establish a workforce retention and recruitment program and fund (fund) for the purposes of recruiting and retaining individuals who will satisfy the current and future workforce needs of the unit's employers or provide substantial economic impact to the unit, including providing incentives in the form of grants or loans to qualified workers. Authorizes the unit to transfer money into the fund from other sources. Provides that the executive of the unit shall administer the fund in coordination with a workforce fund board of managers appointed by the executive of the unit. Provides that the IEDC may award a tax credit for media production expenses for certain media productions in Indiana. Provides for the augmentation of the amount appropriated to the IEDC in an amount not to exceed $300,000,000 for the purposes of business promotion and innovation. Specifies that funds appropriated to the IEDC for the purposes of business promotion and innovation do not revert to the state general fund. Requires the IEDC to identify state laws and regulations that burden existing businesses or inhibit creation of new businesses and provide a report with recommendations to the general assembly and budget committee. Makes conforming changes. |
| | Current Status: | 3/15/2022 - Public Law 135
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| | State Bill Page: | SB361 |
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| SB382 | VARIOUS TAX MATTERS. (HOLDMAN T) Allows certain corporations to make an election to determine the corporation's state adjusted gross income tax under specified provisions. Requires all wagering taxes to be reported and remitted electronically through the department of state revenue (department) online tax filing program. Amends the distribution date for certain alcoholic beverage tax revenue and wagering tax and fee revenue. Provides that a taxpayer is not required to file subsequent personal property tax returns for the business personal property exemption. Provides that the true tax value of a self-service storage facility must be determined based solely on the land and the improvements, less normal depreciation and normal obsolescence, and must exclude business intangible value. Clarifies provisions regarding application of the sales tax to transactions in which a person acquires an aircraft for rental or leasing in the ordinary course of the person's business. Reorganizes and revises provisions that apply to the sales tax exemption for nonprofit organizations. Reorganizes and revises provisions regarding sales tax exemptions for utilities. Provides required report filing deadlines for exempt transactions for certain retail merchants. Provides that if an amount would have been excludible under Section 108(f)(5) of the Internal Revenue Code as in effect on January 1, 2020, the amount is not required to be added back under the Indiana adjusted gross income provisions. Requires certain state or local government employees to submit to criminal history background checks at least once every five years (as opposed to 10 years under current law). Allows certain small businesses to deduct amounts paid for health insurance premiums from Indiana adjusted gross income. Amends sales tax provisions that apply to wholesale sales. Clarifies that a marketplace facilitator is considered the retail merchant for transactions it facilitates on its marketplace regardless as to whether the marketplace facilitator has a contractual relationship with the seller. Allows nonresident shareholders and partners of a partnership to make an election to opt out of withholding tax requirements in certain specified circumstances. Clarifies the reporting process used for distribution of local income tax (LIT) revenue to conform to current practice. Amends due date provisions for returns, refunds, assessments, or other submissions under the state income tax and financial institutions tax. Provides that an election by a corporation to make a consolidated return continues to apply following a corporate reorganization or sale. Makes technical and clarifying changes to the procedures for reporting federal partnership audit adjustments. Provides an affordable and workforce housing state tax credit against state tax liability to a taxpayer for each taxable year in the state tax credit period of a qualified project in an aggregate amount that does not exceed the product of a percentage between 40% and 100% and the amount of the taxpayer's aggregate federal tax credit for the qualified project. Provides that an eligible applicant must apply to the Indiana housing and community development authority for an award of an affordable and workforce housing state tax credit. Provides that a holder of an affordable and workforce housing state tax credit may transfer, sell, or assign all or part of the holder's right to claim the state tax credit for a taxable year. Increases the number of years a LIT expenditure tax rate for correctional facilities and rehabilitation facilities may be imposed from 22 to 25 years in the case of a tax rate adopted after January 1, 2019. Adds procedures to allow the department to offset LIT distributions to local units when an over distribution has been made either in error or because a taxpayer refund is approved after the distribution. Makes a technical correction to tax penalty provisions that apply to pass through entities. Reduces the tax rate imposed on the distribution of closed system cartridges beginning July 1, 2022, from 25% to 15% of the wholesale price. Requires remote sellers to collect the tobacco products tax on taxable products. Imposes a tax on the distribution of alternative nicotine products in Indiana based on a rate of $0.40 per ounce of the product weight as listed by the manufacturer. Defines "alternative nicotine products" for purposes of the tax. Clarifies that, in the case of distributor to distributor transactions, the tobacco products tax is imposed at the time a distributor first receives the tobacco products in Indiana. Amends provisions that apply to a refund of a tobacco products license fee when a license is surrendered to the department before its expiration. Imposes a penalty on retailers who purchase tobacco products or cigarettes from a distributor who has not obtained a registration certificate from the department (or whose registration certification is revoked or suspended). Authorizes the department to revoke or suspend a registration certificate for failure to comply with certain reporting requirements. Provides the basis upon which the department may refuse to issue or renew a registration certificate. Provides that the department may require reporting of any information reasonably necessary to determine alcoholic beverage excise tax liability. Clarifies provisions that specify the effective date of an innkeeper's tax ordinance and the subsequent tax collection duties of the department. Adds similar provisions under the food and beverage tax. Requires the budget agency to transfer $7,100,000 from the state general fund to the Indiana mapping data and standards fund to be used for: (1) the implementation of the geographic information system (GIS) for the state and local income taxes, as well as listed taxes, administrated by the department; and (2) the purposes of the Indiana geographic information office. Requires the budget agency to create a report on the current GIS related contract costs for all state agencies that could be eliminated in order to offset the required future state appropriations needed to fund the office and submit the report to the interim study committee on fiscal policy before November 1, 2022. Changes population parameters to reflect the population count determined under the 2020 decennial census. Provides that revenue received from the Nashville food and beverage tax may be used for grants to local businesses to make building improvements. Removes an outdated reference in the Indiana Administrative Code regarding a property tax exemption for public airports. Makes conforming changes. Makes an appropriation. |
| | Current Status: | 3/15/2022 - Public Law 137
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| | State Bill Page: | SB382 |
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| SB411 | COMMERCIAL SOLAR AND WIND ENERGY. (MESSMER M) Establishes default standards concerning the following with respect to wind power projects in local units that voluntarily adopt the standards: (1) Setback requirements. (2) Height restrictions. (3) Shadow flicker limitations. (4) Signal interference. (5) Sound level limitations. (6) Wind turbine light mitigation technology. (7) Required repairs to drainage related infrastructure. (8) Project decommissioning. Defines a unit that voluntarily adopts all of the default standards, or standards less restrictive than the default standards, as a "wind energy ready community". Establishes default standards concerning the following with respect to commercial solar projects in units that voluntarily adopt the standards: (1) Setback requirements. (2) Height restrictions. (3) Ground cover. (4) Fencing. (5) Cables. (6) Glare. (7) Signal interference. (8) Sound level limitations. (9) Required repairs to drainage related infrastructure. (10) Project decommissioning. Defines a unit that voluntarily adopts all of the default standards, or standards less restrictive than the default standards, as a "solar energy ready community". |
| | Current Status: | 3/11/2022 - Public Law 90
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| | State Bill Page: | SB411 |
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