| HB1001 | STATE BUDGET. (THOMPSON J) Appropriates money for capital expenditures, the operation of the state, K-12 and higher education, the delivery of Medicaid and other services, and various other distributions and purposes. Requires a researcher to execute a data sharing agreement that is approved by the management performance hub to receive access to confidential records. Provides that the auditor of state is also known as the state comptroller. Provides that, after June 30, 2023, the auditor of state shall use the title "state comptroller" in conducting state business, in all contracts, on business cards, on stationery, and with other means of communication as necessary. Establishes the attorney general contingency fee fund. Establishes the: (1) state opioid settlement fund; and (2) local opioid settlement fund; into which funds received from opioid litigation settlements must be deposited. Provides that the office of the inspector general shall provide informal advisory opinions and that the opinions are confidential. Allows the budget committee to submit the budget report and budget bill or bills to the governor on or before the second Monday of January, or the third Monday of January in the year in which a gubernatorial election is held (instead of before that date). Requires the state personnel department to require a contractor, when contracting for health care coverage for state employees, to use value based coverage. Repeals a provision that makes a state general fund appropriation to the board of trustees of the Indiana public retirement system if the money available in the special death benefits fund is insufficient to pay death benefit claims. Allows the Indiana economic development corporation (IEDC) to certify an applicable tax credit that exceeds the maximum allowable amount after review by the budget committee. Provides that the regional economic acceleration and development initiative program expires June 30, 2026. Specifies that the county or municipality that did not approve the relocation of an outdoor advertising sign is responsible for compensation of the taking of the outdoor advertising sign. Provides that an owner may relocate an outdoor advertising sign that is subject to a pending eminent domain action. Allows an individual to claim an increased exemption amount for a dependent child in the first year in which the exemption amount may be claimed for the child. Reduces the individual income tax rate to 2.9% by 2027 and eliminates all trigger provisions in current law. Establishes the regional public safety training fund. Repeals provisions relating to the establishment of the: (1) Indiana homeland security foundation; (2) Indiana homeland security fund; and (3) fire training infrastructure fund. Allows certain members of the public employees' retirement fund or Indiana state teachers' retirement fund to file an election to begin receiving retirement benefits while holding a position. Changes the state police pre-1987 benefit and supplemental pension benefit calculation from being based on the sixth year of service to the fourth year of service. Repeals the public mass transportation fund. Repeals the financial responsibility compliance verification fund. Changes the number of years of service on which the salary matrix for state police employees is based to 15 years (instead of 20 years). Requires the department of correction to deposit the amount appropriated for the county misdemeanant fund by a county's multiplier. Requires the office of Medicaid policy and planning (office) to: (1) develop a schedule for the review of Medicaid reimbursement rates; and (2) provide a copy of the schedule to the budget committee; not later than November 1, 2023. Creates the residential water testing fund to test the water supply of an individual property owner of an eligible township. Requires the director of the state personnel department to submit a revision or adjustment to a pay plan developed for state employees to the state budget committee for review before the revision may take effect. Provides that the general assembly shall convene: (1) on the second Tuesday after the first Monday in June for the first regular technical session; and (2) on the second Tuesday after the first Monday in May for the second regular technical session. Provides that a technical session is not required to convene if the president pro tempore and the speaker jointly issue an order that convening is not necessary. Requires the general assembly to convene no later than the fourth Monday in January after organization day. Repeals provisions relating to emergency sessions and makes conforming amendments. Recouples the state earned income tax credit qualifications with the federal earned income tax credit qualifications under the Internal Revenue Code as in effect January 1, 2023. Requires a contractor that provides tangible personal property incorporated into real property in a project located in an innovation development district to maintain records of all state gross retail and use tax paid or collected during a state fiscal year. Adds state adjusted gross income taxes paid by an individual who is not an employee with respect to income received for services performed in an innovation development district for purposes of calculating income tax incremental amounts. Establishes the commission on improving the status of children fund to support the staffing and operations of the commission. Provides that a part of state user fees shall be deposited in the Indiana secured school fund. Repeals the distribution schedule for appropriations made for certain child development programs. Requires the department of local government finance to prepare an annual report and abstract concerning property tax data (instead of the auditor of state). Deletes reimbursement rate parameters for reimbursement of managed care organizations under the healthy Indiana plan. Extends the sunset of the collection of hospital assessment fees and health facility quality assessment fees from June 30, 2023, to June 30, 2025. Increases the total number of adult learner students at the Excel Centers for Adult Learners and Christel House DORS centers for whom the school may receive state funding. Establishes the Indiana education scholarship account donation fund to accept donations for administration of the Indiana education scholarship account program. Repeals the special education fund. Establishes a state tax credit for a taxpayer that makes certain qualified child care expenditures in providing child care to the taxpayer's employees. Extends provisions for the gasoline tax and the special fuel tax rates. Amends a statute concerning powers and duties of a regional water, sewage, or solid waste district established under prior law. Extends the sunset for the invasive species council and fund from July 1, 2023, to July 1, 2031. Prohibits school corporations and charter schools from charging a fee for curricular materials to students. Provides that the parent of a student or an emancipated minor who attends an accredited nonpublic school and who meets financial eligibility requirements may request reimbursement of fees charged for curricular materials. Establishes the curricular materials fund. Requires a county auditor to distribute a portion of revenue received from an operations fund levy imposed by a school corporation located in certain counties to certain charter schools (excludes school corporations that are designated as a dist |
| | Current Status: | 5/4/2023 - Public Law 201
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| | State Bill Page: | HB1001 |
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| HB1005 | HOUSING. (MILLER D) Establishes the residential housing infrastructure assistance program (program) and residential housing infrastructure assistance revolving fund (fund). Provides that the Indiana finance authority (authority) shall administer the fund and program. Provides that political subdivisions may apply to the fund for loans for certain infrastructure projects related to the development of residential housing. Provides that money in the fund may not be used for: (1) debt repayment; (2) maintenance and repair projects; (3) upgrading utility poles; or (4) consulting or engineering fees for studies, reports, designs, or analyses. Provides that loans from the fund must be allocated as follows: (1) 70% of the money in the fund must be used for housing infrastructure in municipalities with a population of less than 50,000. (2) 30% of the money in the fund must be used for housing infrastructure in all other political subdivisions. Requires the authority to establish a project prioritization system for the purpose of awarding loans from the fund, and specifies the criteria that must be included in the project prioritization system. Allows the authority to establish a leveraged loan program to or for the benefit of program participants. Requires the public finance director to prepare an annual report of the fund's activities for the legislative council and the budget committee. Provides that the fiscal body of a county may adopt an ordinance to designate an economic development target area. Removes the threshold conditions for establishing a residential housing development program and a tax increment allocation area for the program, including the condition that the governing body of each school corporation affected by the program pass a resolution approving the program before the program may go into effect. Changes the duration of a residential housing development program from 25 years (under current law) to 20 years after the date on which the first obligation for program is incurred. Makes a continuing appropriation. |
| | Current Status: | 5/4/2023 - Public Law 204
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| | State Bill Page: | HB1005 |
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| HB1016 | POLICE AND FIRE MERIT SYSTEMS. (PRESSEL J) Allows a fire protection district or fire protection territory to establish a merit system. Provides that unless a resolution or ordinance to establish a merit system is rejected not later than December 31, 2024, a merit system is established on January 1, 2025, for eligible: (1) city and town police and fire departments and township fire departments; and (2) fire protection districts and fire protection territories. Provides that the merit system may be dissolved after January 1, 2025. Requires a unit, district, or territory to vote to either retain or dissolve the merit system after January 1, 2029, and before January 31, 2029. Repeals a provision containing definitions and moves the definitions to another location. |
| | Current Status: | 5/4/2023 - Public Law 207
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| | State Bill Page: | HB1016 |
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| HB1025 | FIREFIGHTER DISCIPLINE. (TORR J) Provides that a fire department of a fire protection district or fire protection territory is subject to certain disciplinary and due process requirements. |
| | Current Status: | 4/20/2023 - Public Law 57
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| | State Bill Page: | HB1025 |
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| HB1034 | INCOME TAX EXEMPTION FOR MILITARY PAY. (FRYE R) Exempts military pay for members of a reserve component of the armed forces of the United States or the national guard from the individual income tax. (Current law provides an individual income tax exemption for members of a reserve component of the armed forces of the United States or the national guard for the period the member is mobilized and deployed.) Exempts military pay earned by members of an active component of the armed forces of the United States from the individual income tax. (Current law exempts from the individual income tax the military pay earned by members of the National Guard and reserve components of the armed forces of the United States while serving on active duty.) |
| | Current Status: | 5/1/2023 - Public Law 121
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| | State Bill Page: | HB1034 |
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| HB1040 | REQUIREMENTS FOR ELECTED OFFICIALS. (LEHMAN M) Provides that if an examination of an audited entity is unable to be performed because the audited entity's accounts, records, files, or reports are not properly maintained or reconciled, the entity may be declared unauditable. Requires an unauditable entity to bring its accounts, records, files, or reports into an auditable condition within 90 days. Requires the state board of accounts (SBOA) to publish a list of entities declared to be unauditable on the SBOA's website. Provides that if an entity is declared unauditable and the fiscal officer is unable to perform the fiscal requirements of their position, the entity is required to hire outside assistance for guidance or to perform the fiscal requirements. Clarifies an exception regarding the liability of an elected official for acts that constitute gross negligence or intentional disregard of the official's duties. Requires the SBOA to annually call a conference for: (1) city and town controllers and clerk-treasurers, newly appointed city and town controllers, and city and town clerk-treasurers elect; and (2) township trustees and township trustees elect. Provides that elected officials must attend training every two years and that the SBOA shall keep attendance of elected officials and publish it on the SBOA's website. Makes an exception for school corporation treasurer personal liability. Provides that if there is an office of town clerk-treasurer that is vacant, and the town legislative body is unable to fill the office, the town legislative body may either: (1) enter into a local agreement with the town clerk-treasurer and town legislative body of another town in the state to assist a selected town legislative body member in performing the duties of the clerk-treasurer's office; or (2) enter into a contract with a certified public accountant to assist the town legislative body member in performing the duties of the clerk-treasurer's office. (Current law provides that the town legislative body may only enter into a contract with a certified public accountant after the town legislative body is unable to reach an agreement with another town.) Provides that if, after reasonable diligence, a town may hire any qualified person to perform the duties of the clerk-treasurer's office until the vacancy can be filled, or until the end of the current clerk-treasurer's term, whichever is first. Provides that newly elected officials shall complete five hours of training before taking office. Provides that elected officials shall certify completion of training requirements to the SBOA annually. Excludes self-supporting school lunch and the rental or sale of curricular materials as programs that may be established as separate funds. Repeals obsolete provisions. Makes technical corrections. |
| | Current Status: | 4/20/2023 - Public Law 58
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| | State Bill Page: | HB1040 |
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| HB1041 | STATE BOARD OF ACCOUNTS. (LEHMAN M) Provides that the state board of accounts (SBOA) is designated as the independent external auditor of audited entities and is subject to applicable professional accounting standards. Requires annual reports to be prepared, verified, and filed with the state examiner as set forth in the uniform compliance guidelines. Requires all appointments of field examiners be made solely upon the ground of fitness in accordance with professional accounting and auditing standards. Provides that if an examination of an audited entity is unable to be performed because the audited entity's accounts, records, files, or reports are not properly maintained or reconciled, the audited entity may be declared to be unauditable. Provides that an audited entity that is declared unauditable shall bring its accounts, records, files, or reports into an auditable condition within 90 days. Requires the SBOA to publish a list of audited entities declared unauditable on its website. Revises conditions under which the state examiner may undertake an examination based on a violation of the law. Requires the SBOA to approve a request by an audited entity to opt out of examinations and engage a certified public accountant to conduct examinations if, within the last six years, the SBOA has not issued an examination or special investigation report critical of the audited entity's internal controls and there have been no adverse reports. Provides that the SBOA may terminate its approval of the use of a certified public accountant if certain requirements are not met. Revises the provision regarding field examiner traveling expenses. Makes changes to certain reporting, resolution, and disclosure requirements. Simplifies the provision regarding parties and a plaintiff's right of recovery. Removes provisions regarding additional powers of the state examiner and attorney general. Provides that if the attorney general brings an action against an official bond, official bonds, or a crime insurance policy, the cause may be brought in the name of the state of Indiana upon the relation of the attorney general as plaintiff. Repeals a provision regarding the withdrawal or removal of counties from solid waste management districts. Repeals a provision regarding bonds and crime policies for faithful performance. Repeals a provision regarding examination reports, requisites, performance of public works, and SBOA powers. Repeals a provision regarding copies of reports filed with libraries, public inspections, and request renewals. Makes technical and conforming changes. |
| | Current Status: | 4/20/2023 - Public Law 59
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| | State Bill Page: | HB1041 |
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| HB1046 | TRANSPORTATION MATTERS. (MORRISON A) Provides that a transit development district may be established in a municipality that is located in a county that is a member of the development authority and has operated regularly scheduled commuter bus services to Chicago, Illinois, with prior financial assistance from the development authority, and shuttle bus services that transport riders to a train station or a regular train stop along the Chicago to South Bend line. Provides for a public transportation corporation located in a county having a population of more than 185,000 and less than 200,000 to expand service beyond the boundary of the county to an adjacent county if the counties have entered into an interlocal cooperation agreement to expand service. |
| | Current Status: | 5/4/2023 - Public Law 210
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| | State Bill Page: | HB1046 |
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| HB1142 | LAW ENFORCEMENT RECORDINGS. (PRESCOTT J) Provides that the direct cost that a state or local agency may charge for providing a copy of a law enforcement recording (recording) includes labor costs incurred to: (1) obscure nondisclosable information in the recording; and (2) perform an administrative review of the recording to determine if all nondisclosable information has been obscured. Specifies that the costs of reviewing and obscuring nondisclosable electronic data may not exceed reasonable attorney's fees if the actions are performed by an attorney. Provides that if a court issues an order for disclosure of a law enforcement recording, any copy of the recording must be made by the public agency. Makes a technical correction. |
| | Current Status: | 4/20/2023 - Public Law 64
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| | State Bill Page: | HB1142 |
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| HB1167 | LIVE STREAMING AND ARCHIVING MEETINGS. (SMALTZ B) Requires governing bodies of state and local agencies (excluding a state supported college or university) to provide, on a publicly accessible platform: (1) live transmissions of public meetings; and (2) an archive of copies of the live transmissions with links to any meeting agendas, minutes, or memoranda. Provides that if a governing body does not have Internet capability for live transmission of public meetings, the governing body shall record the meeting. Provides that transmissions and recordings of public meetings may be destroyed after 90 days. |
| | Current Status: | 5/1/2023 - Public Law 127
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| | State Bill Page: | HB1167 |
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| HB1207 | 911 FEES. (KARICKHOFF M) Authorizes the statewide 911 board to increase the following fees one time in the period beginning after April 30, 2023, and ending before July 1, 2026: (1) The enhanced prepaid wireless charge. (2) The statewide 911 fee. (Current law allows the board to adopt one time increases to each fee in the period that began after April 1, 2020, and ends before July 1, 2023.) |
| | Current Status: | 5/1/2023 - Public Law 131
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| | State Bill Page: | HB1207 |
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| HB1401 | ASSESSMENT OF WIND POWER DEVICES. (NEGELE S) Requires a public utility company that owns or operates a wind power device after a change in ownership of the wind power device to report, when filing its first statement of value and description of property with the department of local government finance (department), the valuation of the device at the same valuation amount that the previous owner reported on the previous owner's last annual report before the change in ownership if the valuation amount that the acquiring public utility company would otherwise enter on its first report is lower than the valuation amount at which the previous owner valued the wind power device before the change in ownership. Requires the new owner, for years subsequent to the first year after the change in ownership, to calculate and report the valuation of the wind power device in accordance with: (1) the statute concerning the taxation of public utility companies; and (2) rules prescribed by the department. Provides that for any year subsequent to the first year after the change in ownership of a wind power device, the department, in determining the just value of the property, shall not consider valuations determined by another governmental agency. Provides that these requirements do not apply to a public utility company that owns or operates one or more wind power devices and that has signed or countersigned an economic development agreement, or another financial agreement, that is entered into: (1) with the county in which the public utility company's wind power devices are located; and (2) for the purpose of repowering, or upgrading the technology used in, the wind power devices; before a sale or transfer of the wind power devices. Requires the department to make necessary conforming changes to the annual report form. Requires the Indiana utility regulatory commission to include a provision in an order declining to exercise jurisdiction over a public utility company that: (1) owns or operates one or more wind power devices; or (2) plans to own or operate one or more wind power devices; requiring the public utility to notify the department of any change in ownership of the wind power devices. Requires that before November 1, 2024, and before November 1, 2025, the department shall prepare, submit in an electronic format, and present a report on: (1) the valuation of wind power devices; and (2) the department's progress in implementing the bill's provisions; to the interim study committee on energy, utilities, and telecommunications. Amends the Indiana Code provision that sets forth how the department is to determine the just value of the property of a public utility company to provide an exception from the specified procedures with respect to the determination of the just value of wind power devices. |
| | Current Status: | 5/1/2023 - Public Law 144
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| | State Bill Page: | HB1401 |
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| HB1438 | PUBLICATION OF LOCAL GOVERNMENT NOTICES. (MILLER D) Provides that a towing service is subject to the same public notice advertising rates as a government agency if the service: (1) acts as an agent of a government agency; and (2) provides the notice required to dispose of abandoned vehicles or parts. Provides for the creation of a public notice task force (task force) to study notice publication statutes for the purpose of streamlining the process and maximizing value to Indiana citizens. Provides the following: (1) The task force must publish a report with its determinations and recommendations for legislation not later than December 1, 2023. (2) The task force expires December 31, 2023. |
| | Current Status: | 4/20/2023 - Public Law 84
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| | State Bill Page: | HB1438 |
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| HB1454 | DEPARTMENT OF LOCAL GOVERNMENT FINANCE. (SNOW C) Provides that the term of any judgment funding bond with regard to either: (1) the city of Hobart; or (2) the Merrillville Community School Corporation; issued for the purpose of paying a property tax judgment rendered against Lake County for assessment year 2011, 2012, 2013, or 2014 shall be 25 years. Changes the sunset date for the procedure for selling certain bonds to July 1, 2025, and makes corresponding changes. Adds nonprofit building corporations created by a municipal corporation to a provision concerning the purchase of municipal securities by the treasurer of state and provides that such a security must have a stated final maturity of not more than 25 years after the date of purchase. Specifies expenses eligible for funding from the READI fund. Prohibits the department of local government finance from approving a county reassessment plan before the assessor provides verification that the land values determination has been completed. Removes language from a statute allowing a taxpayer to elect a special property tax valuation method for mini-mill equipment that prohibited the election if any outstanding bond obligations would be impaired as a result of the election. Requires an assessor determining land values to submit the values to the county property tax assessment board of appeals (PTABOA) and the department. Establishes procedures for rental property assessment appeals. Makes changes to a provision granting a property tax exemption to cemetery owners. Requires the land of controlled environment agriculture property to be classified and assessed as agricultural and the improvements to be classified and assessed as an agricultural greenhouse for property tax assessment. Prohibits a PTABOA determination of assessed value following a hearing that exceeds the original appealed assessed value at issue. Provides that a qualified taxing unit located in Lake County that has experienced a property tax revenue shortfall in one or more tax years: (1) resulting from erroneous assessed valuation figures; and (2) which was, or will be, at least $5,000,000, or 20% of its net tax levy, as a result of the erroneous assessed valuation amount; may apply to the treasurer for a loan from the counter-cyclical revenue and economic stabilization fund. Describes procedures, limitations, and uses for such loans. Limits the amount of loans to all qualified taxing units to $35,000,000. Prescribes a formula for determining a population growth of 150% for purposes of the exclusion from maximum ad valorem property tax levy limits for municipalities that meet specified criteria. Makes changes to statutes concerning maximum property tax levies for: (1) Sugar Creek Township Fire Protection District; and (2) Otter Creek Township. Amends an exclusion from the definition of "controlled project" for projects required by a court order. Extends through 2026 the authority for certain school corporations to allocate circuit breaker credits proportionately but imposes limitations with respect to school corporation eligibility to allocate such credits. Repeals the provision establishing the division of data analysis of the department. Prohibits a county auditor from denying an application for a standard deduction for a homestead because the applicant does not have a valid driver's license with the address of the homestead property. Provides that when a county auditor submits a certified statement of assessed value to the department, the county auditor shall exclude the amount of assessed value for any property located in the county for which an appeal has been filed and for which there is no final disposition. Provides that a county auditor may appeal to the department to include the amount of assessed value under appeal within a taxing district for that calendar year. Provides for the expiration of certain supplemental county property tax levy provisions on the later of: (1) January 1, 2045; or (2) the date on which all bonds or lease agreements outstanding on July 1, 2023, for which a pledge of tax revenue is completely paid. Imposes reporting and publication requirements for those bonds and leases. Removes the requirement that a PTABOA quorum must include at least one certified level two or level three assessor-appraiser. Prescribes additional duties for the department. Provides that the distressed unit appeal board (DUAB) may employ staff (instead of an executive director). Provides that the department may (instead of shall) support the DUAB's duties using money from the department's budget funding. Repeals provisions requiring the DUAB to pay the emergency manager's compensation and to reimburse the emergency manager for actual and necessary expenses. Repeals the fiscal and qualitative indicators committee (committee). Replaces references to the committee with references to the DUAB. Provides that, in the assessment of tangible property, confidential information may be disclosed to an official or employee of a county assessor or auditor. Provides that the required annual visit between a representative of the department and each county may take place virtually. Requires a township or county assessor to document any changes made to the parcel characteristics of real property from the previous year's assessment in an assessment of the real property. Provides that a township may elect to establish a township firefighting fund and a township emergency services fund in lieu of the township firefighting and emergency services fund. Provides that the excess of the proceeds of the property taxes attributable to an increase in the property tax rate for a participating unit of a fire protection territory that is established after the establishment of a tax increment financing area located outside of Marion County shall be allocated to and distributed in the form of an allocated property tax revenue pass back to the participating unit of the fire protection territory and not to the redevelopment district. Provides that the fiscal body of a county may adopt an ordinance to establish a property tax amnesty program and require a waiver of interest and penalties added before January 1, 2023, on delinquent taxes and special assessments on real property in the county if certain conditions are met. Amends provisions excluding the part of a participating unit's proceeds of property taxes imposed in certain tax increment finance areas for an assessment date with respect to which the allocation and distribution is made that are attributable to property taxes imposed to meet the participating unit's obligations to a fire protection territory. Reduces the fee, from 15% to 10%, that the department of state revenue may charge a debtor for any debts collected as a collection fee for the department's services, not including local collection assistance fees. Establishes a tax credit for an eligible taxpayer that employs certain individuals with a disability. Provides that contributions to a 529 college savings account or 529A ABLE account made after December 31, 2023, shall be considered as having been made during the taxable year preceding the contribution if certain conditions are met. Beginning in taxable year 2024, allows the Indiana economic development corporation to award a qualified taxpayer a historic rehabilitation tax credit equal to 25% or 30% of the qualified expenditures incurred in the restoration and preservation of a qualified historic structure, depending on the type of historic structure. Pro |
| | Current Status: | 5/4/2023 - Public Law 236
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| | State Bill Page: | HB1454 |
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| HB1466 | JUROR COMPENSATION. (DAVIS M) Increases the jury fee collected from a defendant who has committed a crime or committed certain violations to $6. (Current jury fee is $2.) Requires the clerk to collect a jury fee of $75 from a party filing a civil tort or plenary action. Increases the jury appearance fee to $30 per day for each day a juror is in attendance until the jury is impaneled. (Current rate is $15 per day.) Increases the juror payment rate to $80 per day for the first five days of trial and to $90 per day starting on the sixth day of trial until the jury is discharged. (Current rate is $40 per day.) Specifies that a prospective juror is considered to be in actual attendance if certain criteria are met, regardless of whether the prospective juror is not seated or is removed. |
| | Current Status: | 5/4/2023 - Public Law 237
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| | State Bill Page: | HB1466 |
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| HB1493 | ELIMINATION OF COSTS AND FEES IN JUVENILE COURT. (MCNAMARA W) Provides that a parent is presumed indigent for purposes of parental payment or reimbursement for services provided by the department of child services to a child adjudicated delinquent or a child in need of services. Further provides that, when the department of correction is awarded wardship of a child, the juvenile court may not order a parent to pay or reimburse the department unless the juvenile court makes a specific finding that the parent is able to pay. Removes fees and costs associated with a child alleged to be a delinquent child from the supplemental public defender services fund and the public defense administration fee. Allows the alternative dispute resolution fund (fund) to be used for guardian ad litem services. Requires the court to determine whether, when a party is charged or convicted with a crime against the person, participation in services provided by the fund poses an unreasonable risk of harm. Makes conforming changes. |
| | Current Status: | 5/1/2023 - Public Law 151
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| | State Bill Page: | HB1493 |
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| HB1499 | VARIOUS TAX MATTERS. (THOMPSON J) Makes certain changes to the qualification requirements for the: (1) deduction for individuals who are at least 65 years of age; and (2) additional credit for certain homesteads. Increases the amount of the supplemental homestead deduction for property taxes first due and payable in 2024 and 2025. Provides that if a taxpayer presents an appraisal to the county property tax assessment board of appeals (county board) that meets specified requirements, the appraisal is presumed to be correct. Provides that if the county board disagrees with the taxpayer's appraisal, the county board may seek review of the appraisal or obtain an independent appraisal. Provides that after the assignment of value, the parties shall retain their rights to appeal to the Indiana board of tax review. Provides that, notwithstanding any increase in assessed value of property from the previous assessment date, the total amount of operating referendum tax that may be levied by a school corporation for taxes first due and payable in 2024 may not increase by more than 3% over the maximum operating referendum tax that could be levied by the school corporation in the previous year. Provides a calculation to be used in determining the maximum levy growth quotient in 2024 and 2025. Modifies, through December 31, 2024, the threshold amounts used for determining whether a political subdivision's project is a controlled project and whether the petition and remonstrance process or the referendum process applies based on the political subdivision's total debt service tax rate, but excludes certain projects for which a public hearing to issue bonds or enter into a lease has been conducted before July 1, 2023. Creates an exception, through December 31, 2024, to a provision subjecting a controlled project in a political subdivision with a total debt service rate of $0.80 per $100 of assessed valuation to the referendum process, if: (1) the political subdivision submits a request to the department of local government finance (DLGF) seeking a waiver of the provision; (2) the proposed controlled project is a response to a maintenance emergency; and (3) the DLGF determines that the maintenance emergency is sufficient to waive the provision. Amends an exclusion from the definition of "controlled project" for projects required by a court order. Authorizes a county fiscal body to adopt an ordinance to provide property tax relief for property tax liability attributable to homesteads for qualified individuals. Provides that a county may adopt a resolution to require a local income tax supplemental distribution to first be distributed and used to lower the county's levy freeze tax rate. Requires the DLGF to approve a county's request to decrease its levy freeze tax rate if the DLGF finds that the lower rate, in addition to the supplemental distribution amount determined under the resolution adopted by the county, would fund the levy freeze dollar amount. Requires the department of state revenue (department) to annually provide each resident individual taxpayer who paid adjusted gross income taxes in the immediately previous taxable year a taxpayer receipt statement in an electronic format explaining how the individual taxpayer's taxes are being used. Requires the department, in consultation with the budget agency, to create and administer an Internet web page on which individual taxpayers may access an estimate of the allocation of their adjusted gross income taxes to various expenditure categories for the most recent state fiscal year based on the adjusted gross income taxes paid by the taxpayer. Specifies the information that must be provided on the web page. Defines "maintenance emergency". Makes conforming changes. |
| | Current Status: | 5/4/2023 - Public Law 239
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| | State Bill Page: | HB1499 |
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| HB1583 | HEALTH PLANS AND AMBULANCE SERVICE PROVIDERS. (HEATON R) Amends the law requiring a health plan operator to fairly negotiate rates and terms with any ambulance service provider willing to become a participating provider with respect to the operator's health plan. Provides that, if negotiations between an ambulance service provider and a health plan operator that occur after June 30, 2022, do not result in the ambulance service provider becoming a participating provider with respect to the health plan, each party, beginning May 1, 2023, is required to provide to the department of insurance (department) a written notice: (1) reporting the unsuccessful conclusion of the negotiations; and (2) stating the points that were discussed in the negotiations but on which agreement was not reached. Requires the department, not later than May 1, 2024, to submit to the legislative council and the interim study committee on public health, behavioral health, and human services a report summarizing the written notices that the department has received from ambulance service providers and health plan operators. |
| | Current Status: | 4/20/2023 - Public Law 92
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| | State Bill Page: | HB1583 |
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| SB1 | BEHAVIORAL HEALTH MATTERS. (CRIDER M) Provides that, subject to certain procedures and requirements, the office of the secretary of family and social services may apply to the United States Department of Health and Human Services: (1) for a Medicaid state plan amendment, a waiver, or an amendment to an existing waiver to require reimbursement for eligible certified community behavioral health clinic services; or (2) to participate in the expansion of a community mental health services demonstration program. Requires the division of mental health and addiction to establish and maintain a help line: (1) to provide confidential emotional support and referrals to certain resources to individuals who call the help line; and (2) that is accessible by calling a toll free telephone number. Establishes the Indiana behavioral health commission (commission) and sets forth the commission's membership. Changes the name of the "9-8-8 crisis hotline center" to "9-8-8 crisis response center". Makes conforming changes. |
| | Current Status: | 5/4/2023 - Public Law 162
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| | State Bill Page: | SB1 |
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| SB2 | TAXATION OF PASS THROUGH ENTITIES. (BALDWIN S) Authorizes certain pass through entities to make an election to pay tax at the entity level based on each owner's aggregate share of adjusted gross income. Provides a refundable tax credit equal to the amount of tax paid by the electing entity with regard to the owner's share. Allows a credit for pass through entity taxes that are imposed by and paid to another state. Makes certain changes to provisions that apply to taxpayers who file a combined return for the financial institutions tax. Makes conforming changes for purposes of partnership audit and administrative adjustments. |
| | Current Status: | 3/22/2023 - Public Law 1
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| | State Bill Page: | SB2 |
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| SB3 | STATE AND LOCAL TAX REVIEW TASK FORCE. (HOLDMAN T) Establishes the state and local tax review task force (task force). Specifies the membership of the task force and the topics the task force is required to review. Provides that the member of the task force who is an economist is appointed jointly by the president pro tempore of the senate and the speaker of the house of representatives. Provides for the selection of the chairperson and vice chairperson of the task force. |
| | Current Status: | 5/4/2023 - Public Law 163
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| | State Bill Page: | SB3 |
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| SB4 | PUBLIC HEALTH COMMISSION. (CHARBONNEAU E) Defines "core public health services" for purposes of public health laws. Adds members to the executive board of the Indiana department of health (state department). Removes a provision allowing the state department to establish branch offices. Provides that the state department may provide services to local health departments. Requires each local board of health to establish a local public health services fund to receive state funding. Provides a method of allocation of state funding to local boards of health, subject to state appropriations. Specifies the percentage of how additional funding may be expended on core public health services. Allows the local health department to enter into contracts or approve grants for core public health services. Allows the state department to issue guidance to local health departments. Requires the state department to make annual local health department reports available to the public. Changes the qualification requirements for a local health officer and requires certain training. Requires the state department to identify state level metrics and county level metrics and requires certain local health departments to report to the state department activities and metrics on the delivery of core public health services. Requires the state department to annually report on the metrics to the budget committee and publish information concerning the metrics on the Internet. Requires that a local health department post a position or contract for the provision or administration of core public health services for at least 30 days. Requires a local health department to provide certain education before administering a vaccine. Requires a multiple county health department to maintain at least one physical office in each represented county. Provides that a new city health department cannot be created after December 31, 2022, but allows current city health departments to continue to operate. Creates the Indiana trauma care commission. Allows a school corporation that cannot obtain an ophthalmologist or optometrist to perform the modified clinical technique vision test to conduct certain specified vision screenings. Requires the school to send to the parent of a student any recommendation for further testing by the vision screener. Allows for standing orders to be used for emergency stock medication in schools. Allows the state health commissioner or designee to issue a statewide standing order, prescription, or protocol for emergency stock medication for schools. Removes the distance requirement for an access practice dentist to provide communication with a dental hygienist. Repeals provisions concerning the Indiana local health department trust account. |
| | Current Status: | 5/4/2023 - Public Law 164
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| | State Bill Page: | SB4 |
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| SB15 | HOUSING AUTHORITY COMMISSIONER COMPENSATION. (RANDOLPH L) Increases the per diem paid to a commissioner of a housing authority from $25 to an amount up to $100. |
| | Current Status: | 4/20/2023 - Public Law 16
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| | State Bill Page: | SB15 |
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| SB46 | COUNTY OPTION CIRCUIT BREAKER TAX CREDIT. (SANDLIN J) Authorizes a county fiscal body to adopt an ordinance to provide a credit against property tax liability for qualified individuals. Defines a "qualified individual" for purposes of the credit. Provides that the ordinance may designate: (1) all of the territory of the county; or (2) one or more specific geographic territories within the county; as a neighborhood enhancement district in which qualified individuals may apply for the credit. Provides that the amount of the credit in a particular year is equal to the amount by which an individual's property tax liability increases by more than the percentage of increase specified by the county fiscal body from the prior year. Provides that the credit does not affect the allocation of taxes to a referendum fund. Requires a qualified individual who desires to claim the credit to file a certified statement with the county auditor. Provides that the county auditor shall apply the credit in succeeding years after the certified statement is filed unless the auditor determines that the individual is no longer eligible for the credit or the county fiscal body rescinds the ordinance. Provides a penalty for wrongly receiving the credit that is the same as the penalty for wrongly receiving the homestead standard deduction. Provides that an individual may not receive both a county option circuit breaker tax credit and an over 65 property tax credit in the same year. Provides that an ordinance must specify that the credit does not apply for property taxes first due and payable after December 31, 2027. Sunsets the county option on January 1, 2028. |
| | Current Status: | 5/1/2023 - Public Law 95
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| | State Bill Page: | SB46 |
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| SB65 | ELECTED OFFICIALS TRAINING FUND. (NIEMEYER R) Allows a county auditor, upon the county fiscal body's determination that money in the county elected officials training fund (fund) is in excess of the fund's expenses, to transfer the excess money to the county recorder's records perpetuation fund. Provides that the transfer must be made not later than December 31, 2023. Provides that a county fiscal body may use money in the county elected officials training fund for certain training for county council members. |
| | Current Status: | 5/1/2023 - Public Law 96
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| | State Bill Page: | SB65 |
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| SB154 | CERTAIN COUNTIES PURCHASING AND DATA PROCESSING. (NIEMEYER R) Provides that the county executive of Lake County has jurisdiction over the county purchasing agency and the county data processing agency. Provides that the county executive of St. Joseph County has jurisdiction over the county purchasing agency. (Under current law, the legislative body of Lake County has jurisdiction over both the county purchasing agency and the county data processing agency, and the legislative body of St. Joseph County has jurisdiction over the county purchasing agency.) |
| | Current Status: | 4/20/2023 - Public Law 24
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| | State Bill Page: | SB154 |
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| SB156 | TAX SALES. (NIEMEYER R) Provides that a person who acquires a certificate of sale (certificate) may not assign the certificate to a person who was not eligible under the tax sale laws to bid on or purchase real property at a tax sale until the person satisfies the eligibility requirements as determined by the county auditor. Requires a person to acknowledge that the person will not assign a certificate for any real property purchased to a person who is prohibited from bidding on or purchasing real property at a tax sale. Requires the county auditor to determine that an assignee of a certificate is eligible to receive the assignment for an assignment to be valid. Provides that assignments of a certificate must be included on the county auditor's tax sale record. Requires the county, the county auditor, or a county vendor to list certain information concerning tax sales on the website of the county, county auditor, or county vendor for a specified period of time. Specifies that a county or a county vendor is not liable for an act or omission related to making information available on a website. |
| | Current Status: | 4/20/2023 - Public Law 26
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| | State Bill Page: | SB156 |
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| SB157 | PARCELS OFFERED AT SUCCESSIVE TAX SALES. (NIEMEYER R) Requires that the county auditor's notice of tax sale include a statement providing that if a tract or item of real property has been offered for sale at a county treasurer's tax sale (treasurer's sale) and a county executive's tax sale (executive's sale) on two or more occasions without a bid, the tract or item of real property may be subject to an ordinance authorized by the bill. Adds a person who claims a substantial property interest of public record to a statute concerning the county auditor's provision of notice of tax sale to certain persons who annually request a copy of the notice. Provides that a person who owns any tract or item of real property that has been offered for sale at a treasurer's sale and executive's sale on two or more occasions without a bid is prohibited from bidding on or purchasing tracts offered for sale. Adds language that allows a county legislative body to adopt an ordinance with respect to parcels of real property that have been offered for sale at a treasurer's sale and an executive's sale on two or more occasions without a bid. Specifies that such a parcel (subject to certain criteria) is considered a public hazard. Establishes a procedure for a county to transfer a tax sale certificate to a municipality or retain a tax sale certificate and for a county or municipality to file a petition with the circuit court (court) requesting the issuance of a deed for the property to the requesting county or municipality. Provides that, at the request of a municipality, the county auditor and county treasurer (subject to available funding) shall enter into a mutual agreement for the county auditor to perform certain duties concerning notification of a party's right to redeem such a parcel and the filing of a petition to the court for issuance of a tax deed for the parcel. Provides that the court shall hold a hearing on the petition for issuance of a tax deed. Provides requirements that apply to a quiet title action with respect to a parcel placed into the name of a county or municipality. Provides that an owner of a parcel of real property that has been offered for sale at a treasurer's sale and an executive's sale on two or more occasions without a bid may transfer the real property, subject to any liens and encumbrances, by warranty deed to a county or municipality. |
| | Current Status: | 4/20/2023 - Public Law 27
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| | State Bill Page: | SB157 |
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| SB242 | FLOODPLAIN MAPPING. (LEISING J) Repeals the requirement that local floodplain administrators use the "best floodplain mapping data" as provided by the department of natural resources (department) and located on the Indiana Floodplain Information Portal when reviewing an application for a permit to authorize construction in or near a floodplain. Provides that, after June 30, 2023, a county or municipality may not issue a permit for construction activity in or near a floodplain unless the permit applicant is allowed to elect whether the local floodplain administrator will use: (1) the department's "best floodplain mapping data"; or (2) an engineering study provided by the permit applicant; in reviewing the permit application. Prohibits a local floodplain administrator from issuing a permit authorizing a structure or construction activity in or near a floodplain if the issuance of the permit will violate National Flood Insurance Program requirements. Provides that, after June 30, 2025, an individual may not serve as the floodplain administrator of a county or municipality unless the individual has successfully completed: (1) the Certified Floodplain Manager program of the Association of State Floodplain Managers; or (2) another course or training program for local floodplain managers that is approved by the Federal Emergency Management Agency or the department. Provides that a person that has: (1) an ownership interest; (2) a leasehold interest; or (3) a security interest; in a parcel of real property may at any time request a review by the department of the department's "best floodplain mapping data" that applies to the parcel of real property. Requires the department to conduct the review at no cost to the person requesting the review and to use a detailed hydrologic modeling method in conducting the review. Provides that: (1) if the person requesting the review has applied to a local floodplain administrator for a permit authorizing the construction of a structure or other construction activity on the parcel of real property; and (2) the department does not complete the review within 120 days after the review was requested; the person may elect whether the local floodplain administrator, in reviewing the person's permit application, will use the department's "best floodplain mapping data" or an engineering study provided by the person. Provides that, in the disclosure form that is adopted by the Indiana real estate commission and that must be submitted to a prospective buyer of real estate before the prospective buyer's offer is accepted, the owner of real estate must disclose the fact that all or a portion of the owner's real estate is located within a community's floodplain boundaries, as indicated in a Federal Emergency Management Agency Flood Insurance Rate Map, if the owner has personal knowledge of that fact. |
| | Current Status: | 5/4/2023 - Public Law 175
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| | State Bill Page: | SB242 |
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| SB271 | CERTIFIED TECHNOLOGY PARKS. (BUCHANAN B) Specifies additional information that a certified technology park (park) is required to provide to the Indiana economic development corporation (corporation) in the course of a review. Provides that if a park has reached the limit on deposits and maintains its certification, the park shall become a Level 2 park. Increases, from $100,000 to $250,000, the annual additional incremental income tax deposit amount that a park captures once it has reached its limit on deposits. Clarifies the calculation of the additional incremental income tax deposit amount in the year in which a park reaches its limit on deposits. Provides that when the corporation certifies a Level 2 park, the corporation shall make a determination of whether the park shall continue to be designated as a Level 2 park. Requires the corporation to report to the budget committee certain information pertaining to businesses located in each park on a biennial basis. |
| | Current Status: | 5/1/2023 - Public Law 105
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| | State Bill Page: | SB271 |
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| SB283 | MARION COUNTY ROAD FUNDING. (FREEMAN A) Provides that at least 65% of the funds distributed to a county containing a consolidated city from the motor vehicle highway account (MVHA) shall be used for the construction, reconstruction, and preservation of highways by the county and the consolidated city respectively. (Current law provides that at least 50% of the funds distributed to a county or a municipality from the MVHA is to be used for the construction, reconstruction, and preservation of the county or municipality's highways.) Provides that, for purposes of determining the right of the consolidated city to receive a distribution of money from the MVHA based on population, the population of all the territory of the consolidated city is considered its population. Provides that, beginning in calendar year 2024, the consolidated city must use: (1) the entire amount distributed to the consolidated city from the MVHA that is attributable to the consolidated city's population in Wayne, Pike, and Decatur townships not included in the population of the fire special service district; and (2) an appropriation that is the greater of $8,000,000 or the amount of the distribution from the MVHA that is attributable to the consolidated city's population in Wayne, Pike, and Decatur townships not included in the population of the fire special service district in the previous year; for the construction, reconstruction, and preservation of the consolidated city's local streets and alleys. Requires the Indiana department of transportation (department) to: (1) conduct a study, with advisement from the consolidated city, to determine the asset condition of the consolidated city's former state highways; (2) appear before the interim study committee on roads and transportation during the 2023 legislative interim to provide testimony on the department's findings and observations from the study; and (3) not later than November 1, 2023, report the department's findings and observations to the interim study committee on roads and transportation. |
| | Current Status: | 5/4/2023 - Public Law 179
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| | State Bill Page: | SB283 |
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| SB296 | SALE OF TAX DELINQUENT REAL PROPERTY. (KOCH E) Defines the term "severed interest" as an improvement,
mineral rights, air rights, water rights, or other rights in property in, on, under, or above the land for which the owner or holder of the interest identified in the current real property tax records of the county auditor is sent a separate property tax statement. Provides that the estate in fee simple that is vested in a grantee by a tax deed executed under the law on the sale of tax delinquent property is subject to a lease shown by public record if the tax deed conveys only a severed interest located in, on, under, or above the land. Provides that the rights that an owner of land has in the land, in a lease shown by public record, or in a memorandum of a lease shown by public record are not limited or abrogated by a tax deed conveying an interest in one or more severed improvements. |
| | Current Status: | 4/5/2023 - Public Law 7
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| | State Bill Page: | SB296 |
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| SB317 | CONTRACTING AND PURCHASING. (ZAY A) Provides that a political subdivision may make advance payments to contractors to enable the contractors to purchase materials needed for a public works project of the political subdivision. Provides that a political subdivision may make advance payments for goods or services before the goods are delivered or services are completed if the fiscal body of the political subdivision authorizes advance payments. |
| | Current Status: | 5/4/2023 - Public Law 181
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| | State Bill Page: | SB317 |
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| SB325 | HOMESTEAD STANDARD DEDUCTION. (BUCHANAN B) Specifies the requirements and the real property improvements considered when determining whether property is a dwelling or a homestead for purposes of the standard property tax deduction law. Removes additional definitions of "homestead" from the statute. Specifies that for purposes of the circuit breaker law "nonresidential real property" refers to real property that is not: (1) a homestead; (2) residential property; (3) long term care property; or (4) agricultural land. Provides that, for assessment dates after December 31, 2023, "residential property" includes any other land, building, or residential yard structure, including a deck, patio, gazebo, or pool that is not attached to a dwelling that: (1) is not part of a homestead; and (2) is predominantly used for a residential purpose. Makes a conforming change. |
| | Current Status: | 5/4/2023 - Public Law 182
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| | State Bill Page: | SB325 |
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| SB326 | PROFESSIONAL SPORTS AND CONVENTION DEVELOPMENT AREAS. (MISHLER R) Adds certain city facilities located in the city of South Bend to the tax area of the South Bend professional sports and convention development area (PSCDA). Increases the maximum amount of covered taxes that may be captured in the PSCDA from $2,000,000 to $5,000,000. Provides that the first $2,500,000 of captured taxes each year shall be transferred to the city of South Bend to be used for capital improvements for a facility owned by the city and used by a professional sports franchise. Provides that the remaining captured taxes each year shall be transferred to the city of South Bend to be used consistent with specified uses under current law. Provides that the South Bend PSCDA terminates not later than June 30, 2044. Increases the amount of revenue that may be captured in a PSCDA (other than a PSCDA in Allen County or South Bend) to an amount that may not exceed $10 (instead of $5 under current law) per resident. Authorizes the city of Fishers to establish a professional sports development area. Provides that, for a professional sports development area established in the city of Fishers, the maximum amount of covered taxes that may be captured is $2,000,000 per year. Specifies the uses of the captured tax revenue. Provides that the professional sports development area terminates not later than June 30, 2044. |
| | Current Status: | 5/4/2023 - Public Law 183
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| | State Bill Page: | SB326 |
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| SB390 | COMMERCIAL SOLAR AND WIND ENERGY READY COMMUNITIES. (MESSMER M) Provides that the commercial solar and wind energy ready communities development center (center) may be established within the Indiana office of energy development (office). Provides that the center, if established, shall: (1) provide comprehensive, easily accessible information concerning permits required for commercial solar projects and wind power projects; and (2) work with permit authorities concerning those projects. Requires the center to create and administer a program to certify counties and municipalities as commercial solar energy ready communities and wind energy ready communities. Requires the office to certify a county or municipality as a commercial solar energy ready community or a wind energy ready community if the county or municipality meets certain requirements, including the adoption of a commercial solar regulation or wind power regulation that includes standards that are not more restrictive than the default standards established by Indiana law. Provides that a commercial solar and wind energy ready communities incentive fund (fund) may be established by the office. Provides that if: (1) a county or municipality receives certification as a commercial solar energy ready community or a wind energy ready community; (2) a project owner constructs a commercial solar project or wind power project in the county or municipality; (3) the fund is established; and (4) there is a sufficient balance in the fund; the office may authorize the county or municipality to receive from the fund, for a period of 10 years, $1 per megawatt hour of electricity generated by the commercial solar project or wind power project. |
| | Current Status: | 4/20/2023 - Public Law 50
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| | State Bill Page: | SB390 |
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| SB417 | VARIOUS TAX MATTERS. (BALDWIN S) Makes certain changes to the nonprofit organization sales tax exemption threshold after which nonprofit organizations are required to collect state sales tax. Authorizes a county to impose a local income tax (LIT) rate for county staff expenses of the state judicial system in the county. Provides that the expenses paid from the LIT revenue may not comprise more than 50% of the county's total budgeted operational staffing expenses related to the state judicial system in any given year. Requires certain reporting requirements related to the use of the LIT revenue. Specifies a three business day grace period following the postmark date of a document during which the department of state revenue will consider the document received to be timely filed for purposes of a due date. Makes certain changes to the nonprofit organization sales tax exemption threshold after which nonprofit organizations are required to collect state sales tax. |
| | Current Status: | 5/4/2023 - Public Law 193
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| | State Bill Page: | SB417 |
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| SB419 | STATE TAX MATTERS. (HOLDMAN T) Changes the definition of "Internal Revenue Code" in the adjusted gross income tax law to mean the Internal Revenue Code of 1986 as amended and in effect on January 1, 2023. Makes certain changes regarding net operating losses for purposes of determinating state adjusted gross income. Provides that certain amounts for providing or expanding access to broadband service in Indiana may be subtracted from a taxpayer's state corporate adjusted gross income. Provides for successor liability for certain unpaid taxes following a business asset sale. Repeals an outdated provision requiring separate exemption certificates for manufacturers and wholesalers. Makes a clarifying change to the sales tax exemption that applies to power subsidiaries. Clarifies the acquisition date for purposes of adding back interest from tax exempt bonds issued by another state in determining Indiana adjusted gross income. Amends provisions regarding the exemption for certain income derived from patents. Provides that tax paid by an electing partnership is deposited in the state general fund. Makes clarifying changes and technical corrections to the affordable and workforce housing tax credit. Specifies the deposit and distribution of interest with respect to certain taxes. Authorizes the department of state revenue to publish or disclose the status of a governmental or nonprofit entity's sales tax exemption certificate. Provides that a person who knowingly or intentionally sells, purchases, installs, transfers, or possesses: (1) an automated sales suppression device or a zapper; or (2) phantom-ware; commits a class A misdemeanor, and increases the penalty if certain circumstances exist. Makes clarifying and technical corrections to provisions under the electronic cigarette tax. Makes certain changes to a provision contained in P.L.1-2023. Provides that an individual who is an Indiana resident and a member of a health care sharing ministry is entitled to an adjusted gross income tax deduction. Requires a taxpayer to: (1) deduct from the taxpayer's adjusted gross income for a taxable year the amount of specified research or experimental expenditures paid or incurred by the taxpayer during the taxable year; and (2) add to the taxpayer's adjusted gross income an amount equal to the deduction claimed under Section 174 of the Internal Revenue Code for the taxable year. Provides that certain transactions involving a person's acquisition of agricultural machinery, tools, or equipment are exempt from the application of the state gross retail tax. Provides that if an organization provides nonprofit agricultural organization insurance coverage, the organization is subject to a nonprofit agricultural organization health coverage tax unless the organization: (1) files a notice of election with the insurance commissioner and the commissioner of the department of state revenue on or before November 30 of a taxable year; and (2) states in the notice of election that the organization elects to be subject to state income tax for the taxable year. Provides that compensation received by an individual who: (1) is not a resident of Indiana; and (2) receives compensation for employment duties performed in Indiana for 30 days or less during the calendar year; is exempt from the adjusted gross income tax. Provides a sales tax exemption for certain components of a solar or wind energy system. |
| | Current Status: | 5/4/2023 - Public Law 194
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| | State Bill Page: | SB419 |
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| SB434 | ECONOMIC DEVELOPMENT IN LAKE COUNTY. (MELTON E) Establishes the blighted property demolition fund (demolition fund). Provides that money in the demolition fund is to be used for costs associated with demolishing a qualified property located in the territory of a current or future transit development district or in the area surrounding the Gary Metro Center. Allows the Lake County fiscal body to adopt an increase in the county innkeeper's tax. Establishes the Lake County economic development and convention fund (convention fund). Provides that money in the convention fund may be used for purposes related to a convention center in Lake County. Establishes a local county fund known as the Lake County convention and event center reserve fund (reserve fund). Provides that the revenue received from an increase in the innkeeper's tax is deposited in the reserve fund. Provides that, beginning July 1, 2023, proposals may be submitted for construction and operation of a Lake County convention and event center to the Lake County board of commissioners. Provides minimum requirements for a proposal. Provides that if a proposal is approved, the Lake County convention center authority is established to provide general oversight. Establishes the Gary Metro Center station revitalization fund (metro center station fund). Establishes the Gary Metro Center station revitalization project board to provide oversight of the ongoing maintenance and operation of the Gary Metro Center station. Beginning after June 30, 2025, requires the department of state revenue to deposit certain amounts in each state fiscal year of the riverboat wagering tax revenue collected from a riverboat operating within the city of Gary in the demolition fund, the convention fund, and the metro center station fund. |
| | Current Status: | 5/4/2023 - Public Law 195
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| | State Bill Page: | SB434 |
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| SB451 | CARBON SEQUESTRATION PILOT PROJECT. (FORD J) Defines the term "pore space". Corrects a spelling error in the address of the carbon sequestration pilot project (pilot project). Provides that the pilot project will construct, operate, or use not more than two (2) carbon dioxide pipelines and will maintain operations only in Vigo and Vermillion counties. Requires the director of the department of natural resources to designate the operator of the carbon sequestration pilot project not more than 30 days after the Class VI well permit authorizing the operation of carbon dioxide injection wells at the site of the pilot project is issued by the U.S. Environmental Protection Agency. Provides that, for purposes of the pilot project, the title to pore space is vested in the person who holds in fee simple the surface interest in the land or water, as identified by the property records of the county, except in case of an explicit conveyance, exception, or reservation through a recorded conveyance to another person. Requires the pilot project operator, before the anticipated migration of injected carbon dioxide into pore space to notify the person who owns the pore space in fee simple of the anticipated migration of the carbon dioxide. Requires the carbon sequestration pilot project operator to make an offer of compensation to a pore space owner to provide that the offer of compensation must be at least a yearly payment of 40% of the average estimated cash rent per acre for the area of Indiana and the class of land, according to the Farmland Values and Cash Rents Survey Results published by Purdue University most recently before the offer of compensation is made, every year until the cessation of injection of carbon dioxide. Provides that a person who claims ownership of pore space may initiate non-binding mediation of the dispute with the pilot project operator concerning the pore space. Establishes a procedure for mediation and allows the pilot project operator to consolidate multiple requests for mediation into one or more mediation proceedings. Provides that if a person who claims ownership of pore space is unable to reach an agreement with the pilot project operator concerning the acquisition, lease, or occupancy of the pore space through negotiation or mediation, the person may pursue a civil action against the pilot project operator. Provides that, generally, in a civil action against the pilot project operator, the court may not grant injunctive relief, an order of possession, or monetary relief that exceeds the fair market value of pore space in Indiana. Provides, however, that these limits on monetary recovery do not apply in case of direct and tangible physical injury or damage to a person, tangible property, or an animal or in case of an effect of the pilot project on the sources of the public water supply used by a public utility. Provides that the code section authorizing the establishment of the carbon sequestration pilot project expires July 1, 2028, if the operator of the carbon sequestration pilot project is not issued a Class VI permit by the United States Environmental Protection Agency by that date. |
| | Current Status: | 4/20/2023 - Public Law 53
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| | State Bill Page: | SB451 |
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| SB477 | THREATS TO CRITICAL INFRASTRUCTURE. (BUSCH J) Amends the statute prohibiting the use of public funds to purchase equipment or services produced or provided by certain prohibited persons determined to be a national security threat to communications networks or supply chains to also prohibit the use of public funds to purchase communications equipment or service that is: (1) determined under specified federal regulations to pose an unacceptable risk to the national security of the United States or the security and safety of United States persons; and (2) included on the covered list published, maintained, and updated by the federal Public Safety and Homeland Security Bureau on the website of the Federal Communications Commission. Provides that the governor may, at any time, and in consultation with the executive director of the department of homeland security, designate a country as a threat to certain critical infrastructure located in Indiana. Provides that after June 30, 2023, a specified qualified entity may not enter into an agreement relating to critical infrastructure with a company if: (1) under the agreement, the company would be able to directly or remotely access or control of a critical infrastructure or a cybersecurity system of a critical infrastructure; and (2) the company is: (A) owned or controlled by citizens of (or a company or entity owned or controlled by citizens or the government of) China, Iran, North Korea, Russia, or a country designated as a threat to critical infrastructure by the governor; or (B) headquartered in China, Iran, North Korea, Russia, or a country designated as a threat to critical infrastructure by the governor. Provides that after June 30, 2023, a prohibited person may not purchase, lease, or acquire a parcel of real property that is directly adjacent to a military installation. Provides that the attorney general may investigate the purchase, lease, or acquisition of real property upon receipt of a complaint. Provides that the attorney general shall enforce a violation by commencing a receivership proceeding and selling the property through the receivership. |
| | Current Status: | 5/1/2023 - Public Law 118
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| | State Bill Page: | SB477 |
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