| HB1065 | VARIOUS TAX MATTERS. (THOMPSON J) Amends the definition of "inventory" for purposes of property tax. Amends the definition of "land developer" for purposes of provisions that apply to reassessment of undeveloped land. Provides that, if a taxpayer believes that the taxpayer has overreported a personal property assessment that is discovered in the course of a review of the taxpayer's personal property assessment for which the assessing official fails to make an adjustment to correct the error, the taxpayer may: (1) initiate an appeal with the county property tax assessment board of appeals for a credit to offset any resulting overpayment; or (2) file a claim for refund with regard to any resulting overpayment. Authorizes an appeal to the Indiana board of tax review of the denial of the refund claim with regard to a resulting overpayment. Provides that a: (1) township fire protection and emergency services area; or (2) fire protection district; that experiences more than 6% population growth during a 10 year period may increase its maximum property tax levy for 2021 or any year thereafter by an amount based on the population growth that exceeds 6%. Provides, however, that the township or fire protection district 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 and emergency services area or fire protection district area within a 10 year period. Adds provisions concerning a school corporation's establishment of a school improvement fund if payments for loans or advances from the common school fund are suspended and related provisions. Amends the definition of "qualified higher education expenses" for the purpose of the 529 college savings contribution tax credit to exclude qualified education loan repayments. Amends the definition of "taxpayer" for the purpose of the 529 college savings contribution tax credit to include a married individual filing a separate return. Amends the industrial recovery tax credit to: (1) provide that qualified expenses must be certified by the Indiana economic development corporation before the taxpayer is entitled to the credit for a taxable year; and (2) specify that a taxpayer may make more than one assignment of any part of the credit, but may not assign the same part of a credit more than once. Amends the definition of "qualified redevelopment site" for purposes of the redevelopment tax credit to include a mine reclamation site. Provides that a local income tax council (LIT council) for a county with a single voting bloc must vote as a whole in order to exercise its authority to increase (but not decrease) a local income tax rate in the county. Defines a "county with a single voting bloc" as a county in which one city or one town that is a member of the LIT council is allocated more than 50% of the total votes allocated to the members of the LIT council. Sunsets this provision on May 31, 2021. Provides that actions taken by a member of a LIT council, or a LIT council, for a county with a single voting bloc after December 31, 2019, and before April 1, 2020, on a resolution or proposed ordinance to increase a local income tax in the county are void. Retroactively amends local income tax provisions that authorize Monroe County and Howard County to impose a special purpose rate to fund operation and maintenance of a juvenile detention center to remove provisions referring to property tax credits that were inadvertently included in those special purpose rate provisions when the local income tax law was enacted. Imposes a nonprofit agricultural organization health coverage tax on an organization that provides nonprofit agricultural organization coverage in Indiana. Defines "nonprofit agricultural organization coverage" for purposes of the tax. Provides that the tax is equal to 1.3% of gross premiums collected in the previous calendar year. Provides that a charter school may elect to distribute a proportionate share of the charter school's operations fund to the school corporation in whose district the charter school is located. Provides that a school corporation may distribute money that is received as part of a referendum tax levy to a charter school, excluding a virtual charter school, that is located in the attendance area of the school corporation. Provides that the resolution adopted by a school corporation to place a referendum on the ballot must indicate whether proceeds collected from the tax levy will be used to provide a distribution to a charter school or charter schools, excluding a virtual charter school, as well as the amount that will be distributed. Removes the cap on the amount of career and technical education enrollment grants that may be distributed per state fiscal year. Provides that Spencer County is subject to a provision of the area planning law concerning urban areas. Makes certain changes to provisions that permit a redevelopment commission to establish a program for residential housing development and a tax increment funding allocation area for the program, including the following: (1) Provides that the threshold condition for establishing a residential housing development program (program) does not apply for purposes of establishing a program in an economic development target area. (2) Requires the department of redevelopment to consult with officials of all school corporations within the proposed allocation area before formal submission of the program. (3) Requires the department of redevelopment to provide notice of the public hearing on the program to all affected taxing units and officials of all school corporations within the proposed allocation area. Revises the definition of "income tax base period amount" in the context of the certified technology park statute. Urges the legislative council to assign to an appropriate interim study committee during the 2020 legislative interim the task of studying tax credits and other fiscal incentives for a film and media production program. |
| | Current Status: | 3/30/2020 - Public Law 154
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| | Recent Status: | 3/21/2020 - SIGNED BY GOVERNOR
3/18/2020 - Signed by the President of the Senate
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| | State Bill Page: | HB1065 |
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| HB1066 | VARIOUS EDUCATION MATTERS. (THOMPSON J) Provides that a school corporation shall accept a transferring student who does not have legal settlement in the school corporation if the school corporation has the capacity to accept the student and the student's parent is a current employee of the transferee school corporation with an annual salary of at least: (1) $8,000; or (2) $3,000 earned due to being included as an employee in the extracurricular portion of the transferee school corporation's current collective bargaining agreement. Provides that for purposes of accepting the transfer of a student who is a child of a school employee when the school corporation has a policy of not accepting transfer students, the school corporation may not enroll and may not report for purposes of state tuition support a student whose parent does not meet certain requirements. Provides that a school corporation, charter school, or nonpublic school with at least one employee may provide a presentation or instruction to students explaining aspects of autism, including behaviors that students with autism may exhibit as well as student interaction with students with autism. Provides that each public school and private school with at least one employee shall provide, upon request of another school in which the student currently attends, the requesting school a copy of a particular student's disciplinary records that are relevant to the safety of students who currently attend the requesting school. Provides that a school corporation may use a special purpose bus or certain other appropriate vehicles to transport students to and from a career or technical education program. Requires the department of education (department) to publish the following information from the previous school year or collective bargaining period on the department's Internet web site: (1) The total number of full-time teachers retained from the previous year. (2) Teacher workforce growth. (3) The number of emergency permits granted by each school corporation, categorized by content area. Requires the department to include in its annual report, and publish on the department's Internet web site, the number of vacant teaching positions in each school corporation by: (1) grade; (2) subject; and (3) required credential; with critical shortage areas, as determined by unfilled vacancies, highlighted for each school corporation. Makes changes to the determination of which pupils may be included in a school corporation's average daily membership (ADM). Provides that a student who: (1) qualifies for free or reduced price lunch under the national school lunch program; or (2) attended a turnaround academy under IC 20-31-9.5 or attends a school that is located in the same school building as the participating innovation network charter school, may receive preference for admission to a participating innovation network charter school if the preference is specifically provided for in the charter and is approved by the authorizer. Provides that staff performance evaluation plans for the Indianapolis Public Schools must be developed and implemented in accordance with statewide teacher evaluation plan requirements. Provides that a teacher who: (1) is employed in a school corporation; (2) loses his or her job in the school corporation because of a reorganization; and (3) has received a rating of effective or highly effective on his or her most recent performance evaluation; shall receive an employment preference over other candidates for the same vacant teaching position, for a period of not more than one year after the teacher loses his or her job. Provides that a teacher who: (1) is employed in a school corporation; (2) loses his or her job in a school corporation because of a reorganization; and (3) is subsequently employed by a community school corporation created by a reorganization; retains certain rights and privileges that the teacher held at the time the teacher lost his or her job in the original school corporation. Provides that, after June 30, 2021, a governing body may not enter into a contract with a superintendent on or after the date of the election for one or more members of the governing body until January 1 of the year immediately following the year of the election. Requires that the majority of the benchmark, formative, interim, or similar assessments approved by the state board of education (state board) must indicate the degree to which students are on track for grade level proficiency and college and career readiness. Requires that a principal or a principal's designee ensure that a suspended student receives credit, in the same manner as a student who is not suspended would receive, for any assignments or school work assigned during the period of the student's suspension that the student completes. Provides that charter schools that enroll certain students for the purposes of the students receiving services from accredited nonpublic alternative high schools are entitled to receive a certain amount of state tuition support for the students. Amends the definition of "governmental entity" under the criminal code to include a charter school and the organizer for purposes of the criminal provisions that apply to offenses against public administration. Requires the department to: (1) prepare a report that includes information from the 2019-2020 school year for each school corporation, charter school, and eligible school regarding the number of students counted in average daily membership (ADM) who were not reported through the student testing number application center as having completed a course; (2) submit, not later than December 1, 2020, the report to the legislative council; (3) post the report to the department's Internet web site; and (4) provide a link to the report to each school corporation, charter school, and eligible school. Provides that each school corporation and charter school may place a durable poster or framed picture representing: (1) the national motto of the United States, "In God We Trust"; (2) an accurate representation of the United States flag; and (3) an accurate representation of the Indiana state flag; in each school library and classroom within the school corporation or charter school. Provides that the representation of the United States flag and the Indiana state flag must comply with any applicable federal or state laws concerning the design, dimensions, or presentation of each respective flag. Provides that the provisions of SEA 2-2020 apply to an adult high school. Urges: (1) the state board to approve, for purposes of career and technical education graduation pathways, a career and technical education cluster that allows students to acquire knowledge and skills related to employment in the electric, natural gas, communications, water, and wastewater utility industries; (2) the governor's workforce cabinet (cabinet), in consultation with the state board, department of education, and department of workforce development: (A) to create course sequences for the career and technical education cluster; and (B) in creating the course sequences: (i) to consider the impact of course sequences on long term outcomes of students; and (ii) to prioritize course sequences that lead to high wage, high demand jobs; and (3) the cabinet to: (A) collect data regarding approved career clusters and course sequences to inform decision making around approving, creating, and amending current and future career clusters and course sequence requ |
| | Current Status: | 3/30/2020 - Public Law 155
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| | Recent Status: | 3/21/2020 - SIGNED BY GOVERNOR
3/18/2020 - Signed by the President of the Senate
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| | State Bill Page: | HB1066 |
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| HB1113 | LOCAL GOVERNMENT FINANCE. (LEONARD D) Changes the deadline for reporting bonds issued or leases executed after September 30. Requires budget committee review of an agreement: (1) in which the Indiana finance authority or the state is a party; and (2) that would increase revenue as a result of a sale or lease of a state asset, or a grant of a license to operate a state asset, if the increase in revenue as a result is at least $100,000,000. Changes the defined term "assessed value growth quotient" to the term "maximum levy growth quotient" without changing the definition. Allows the department of local government finance (department) to amend certain rules to conform with statutory changes. Requires counties to provide data related to property taxation to the department. (Current law requires counties to provide the data to the department and the legislative services agency.) Amends and adds provisions regarding the assessment of a golf course. Eliminates unnecessary information from the sales disclosure form. Changes the term "industrial facility" in the statutes concerned with the assessment of industrial facilities. Prohibits township assessors and vendors who contract with county assessors or townships from assessing industrial facilities in Lake County. Provides that, for purposes of determining the assessed value of real property for an individual who has received an over 65 deduction, a disabled veteran deduction, or an over 65 circuit breaker credit, subsequent increases in assessed value are not considered unless the increase is attributable to physical improvements to the property. Provides that a taxpayer may appeal a change in the assessed value of personal property made by a township assessor or county assessor by filing a written notice of review with the county property tax assessment board of appeals (PTABOA). Provides that a taxpayer may appeal a change in the assessed value of personal property made by a PTABOA by filing a written notice of review with the Indiana board of tax review. Removes existing language that provides that, if a PTABOA fails to change an assessed value claimed by a taxpayer on a personal property return and give notice of the change within the time prescribed, the assessor may file a petition for review of the assessment by the Indiana board. Changes the debt service obligation reporting date. Provides that a political subdivision shall submit the date, time, and place of the final adoption of the budget, tax rate, and levy through the department's computer gateway. Requires a political subdivision to indicate on its budget ordinance whether the political subdivision intends to issue debt after December 1 or file a shortfall appeal. Requires a political subdivision that makes an additional unbudgeted appropriation to submit the additional appropriation to the department within 15 days after the additional appropriation is adopted. Provides procedures for increases for the maximum permissible ad valorem property tax levies for Sullivan County, the city of Wabash, and the Wabash city school corporation. Specifies that the county treasurer's property tax comparison statement, issued annually, must include: (1) information stating how a taxpayer can obtain information regarding the taxpayer's notice of assessment or reassessment; and (2) a remittance coupon indicating payment amount due at each payment due date. Eliminates the use of the state address confidentiality form to submit a request to restrict access to a covered person's address maintained in a public property data base. Provides that, if a taxpayer is owed a refund that exceeds $500,000 for excessive property taxes paid on real property, a county auditor may pay the property tax refund in equal installments of property tax credits for at least five and not more than 10 years, depending on the amount owed to the taxpayer. Requires the department to provide certain assessment and tax data to the legislative services agency within one business day of receipt. Eliminates the requirement that a candidate for an assessor-appraiser examination be an Indiana resident. Provides that if an adopting body under the local income tax law wishes to submit a proposed notice, ordinance, or resolution to the department for preliminary review, the adopting body shall submit the notice, ordinance, or resolution on the prescribed forms. Modifies the standard formula for the calculation of certified shares of local income tax revenue in Hamilton County after 2020 and before 2024 to calculate adjusted amounts of certified shares for the city of Carmel and the city of Fishers. Eliminates the requirement in the context of teacher collective bargaining for the department to certify the amount of an operating referendum tax levy or a school safety referendum tax levy. Provides an exception to the maximum term or repayment period for bonds issued by a school corporation for a school building construction project if a loan is made or guaranteed by a federal agency. Changes from $1.50 to $3 the amount of the fee that a lessor in a rental purchase agreement may impose for accepting rental payments by telephone. Transfers responsibility for reporting by political subdivisions of other post-employment benefits from the department to the state board of accounts. Provides that money in the fund of a flood control improvement district established after December 31, 2019, may be used for a flood control works project in a location outside the boundaries of the district. Expires this provision on March 1, 2022. Allows a unit of local government to establish a public safety officer survivors' health coverage cumulative fund to discharge its obligation to pay for health coverage for the survivors of a member of the 1977 police officers' and firefighters' pension and disability fund who was employed by the unit and died in the line of duty. Aligns the deadline for public libraries to adopt a budget with the general deadline to adopt a budget. Removes a provision in current law requiring the state board of accounts to approve the form of a record for stating certain unpaid costs on unsafe premises. Removes a provision in current law requiring a township to treat a transfer of money as part of the township's ad valorem property tax levy for the year. Provides that, if a township board member (in a county other than Marion County) is a member of the immediate family of the township trustee, the township board member may not participate in a vote on the adoption of the township's budget and tax levies; and if a majority of the members of the township board are so precluded from voting on the township's budget and tax levies, then the township's most recent annual appropriations are continued for the ensuing budget year. Provides that a person that has certain business relationships with another person that owes delinquent taxes, special assessments, penalties, interest, or costs attributable to a prior tax sale is prohibited from bidding on or purchasing real property at a tax sale or from bidding on, purchasing, receiving, or leasing a tract under the law governing the disposal of property by local governments. Requires the county treasurer to require each person bidding at a tax sale to sign a form affirming that the person is not bidding on or purchasing tracts or items of real property on behalf of or as an agent for a person who is prohibited from purchasing at a tax sale. Allows certain nonprofit entities that failed to comply with the e |
| | Current Status: | 3/30/2020 - Public Law 159
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| | Recent Status: | 3/21/2020 - SIGNED BY GOVERNOR
3/18/2020 - Signed by the President of the Senate
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| | State Bill Page: | HB1113 |
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| HB1305 | GRADUATION RATE CALCULATION. (STUTZMAN C) Provides that a student who withdraws from school after completing grade 10 may not be included in a school's graduation rate if the student's parent submits to the school the following statements while the student is enrolled in grade 8: (1) A statement from the parent affirming that the parent has a sincerely held religious belief against the taking of a photograph and that the student will be withdrawing from school after completing grade 10 in order to complete a career pathway certification or due to the parent's deeply held religious belief. (2) A statement from a member of the clergy of the religious organization of which the parent is a member regarding the prohibition of photography of members of the religious organization. Requires at least one parent of the student to provide proof that the parent has been issued a photo exempt driver's license or identification card. |
| | Current Status: | 3/30/2020 - Public Law 125
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| | Recent Status: | 3/18/2020 - SIGNED BY GOVERNOR
3/18/2020 - Signed by the President of the Senate
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| | State Bill Page: | HB1305 |
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| SB190 | CONTROLLED PROJECTS. (HOLDMAN T) Amends the definition of a "controlled project" to exclude projects exclusively for engineering, land and right-of-way acquisition, construction, resurfacing, maintenance, restoration, and rehabilitation of: (1) local road and street systems; (2) arterial road and street systems; and (3) any combination of local and arterial road and street systems; including bridges that are designated as being in a road and street system. Provides that the restrictions on supporting a position on a controlled project apply to any political subdivision that has assessed value within the same taxing district as the political subdivision proposing the project. Provides that nothing shall prevent another political subdivision that has assessed value within the same taxing district as the political subdivision from adopting a resolution or taking a position on a local public question. |
| | Current Status: | 3/18/2020 - Public Law 60
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| | Recent Status: | 3/18/2020 - SIGNED BY GOVERNOR
3/18/2020 - Signed by the President of the Senate
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| | State Bill Page: | SB190 |
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| SB408 | VARIOUS TAX MATTERS. (HOLDMAN T) Removes references to an out-of-state merchant's collection of the state use tax. (Under current law, an out-of-state merchant is required to collect the state gross retail tax (not the use tax) on retail transactions made in Indiana if certain threshold conditions are met.) Makes clarifying and technical changes to the definitions of "bundled transaction", "unitary transaction", and "gross retail income" in the sales tax statute, and "adjusted gross receipts" in the sports wagering statute. Removes outdated references to the gross income tax and adjusted gross income tax. Makes a technical correction in the gasoline use tax statute. 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, 2020. Clarifies the allowable state income tax deductions and credits for a married individual filing a separate return. Requires a payor of prize money to an initial recipient in connection with a racing event at a qualified motorsports facility to withhold adjusted gross income tax from the payment of the prize money. Provides that a taxpayer is entitled to claim a historic rehabilitation tax credit granted for a year other than the year in which the preservation or rehabilitation of the historic property was performed and certification provided, notwithstanding the expiration of the historic rehabilitation tax credit chapter on January 1, 2019, and the cap on the amount of credits allowed in a state fiscal year beginning after June 30, 2016. Defines "loans arising in factoring" under the financial institutions tax statute. Specifies the duties of the motor carrier service division of the department of state revenue (department). Removes obsolete provisions related to transporting gasoline or special fuel. Eliminates a redundant penalty provision for failure to file a quarterly motor carrier fuel tax report (this penalty is currently assessed and calculated under the penalty provisions of the International Fuel Tax Agreement as set forth in another section of the Indiana Code). Authorizes the department to require a taxpayer to execute a power of attorney for representation of the taxpayer on a form prescribed by the department. Requires each county to periodically submit certain data to the GIS officer. Allows a taxpayer to request a secondary review of adjustments to tax attributes in certain circumstances. Makes clarifying changes to the statute of limitations for tax assessments and tax refunds. Extends the statute of limitations for assessments for certain partners and partnerships. Allows for certain disclosures of a taxpayer's information concerning returns and remittances for a listed tax in connection with the department's online tax system to an individual without a power of attorney. Provides that after a date determined by the department, not later than September 1, 2023, the department may not make disclosures of a taxpayer's information concerning returns and remittances for a listed tax to an individual unless the individual has a power of attorney or is otherwise authorized to receive the information by law. Extends the statute of limitations to allow a refund of state and local income tax with regard to veterans' disability severance payments that were determined to qualify for a refund of federal income tax under the Combat-Injured Veterans Tax Fairness Act of 2016. Revises the penalty provisions related to payments made to the department by a payment instrument on which the department is unable to obtain payment. Expands the functions of the taxpayer rights advocate office within the department. Repeals the state revenue pilot program fund. Provides that any money in the state revenue pilot program fund before its repeal is transferred to the motor carrier regulation fund. Makes conforming changes. |
| | Current Status: | 3/21/2020 - Public Law 146
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| | Recent Status: | 3/21/2020 - SIGNED BY GOVERNOR
3/18/2020 - Signed by the President of the Senate
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| | State Bill Page: | SB408 |
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