Prepared by: Bart Giesler
Report created on January 16, 2022
 
HB1001ADMINISTRATIVE AUTHORITY; COVID-19 IMMUNIZATIONS. (LEHMAN M) Allows the secretary of family and social services (secretary) to issue a waiver of human services statutory provisions and administrative rules if the secretary determines that the waiver is necessary to claim certain enhanced federal matching funds available to the Medicaid program. Allows the secretary to issue an emergency declaration for purposes of participating in specified authorized federal Supplemental Nutrition Assistance Program (SNAP) emergency allotments. Requires the secretary to prepare and submit any waivers or emergency declarations to the budget committee. Allows the state health commissioner of the state department of health or the commissioner's designated public health authority to issue standing orders, prescriptions, or protocols to administer or dispense certain immunizations for individuals who are at least five years old (current law limits the age for the commissioner's issuance of standing orders, prescriptions, and protocols for individuals who are at least 11 years old). Defines "Indiana governmental entity" and specifies that an Indiana governmental entity (current law refers to a state or local unit) may not issue or require an immunization passport. Establishes certain requirements for the temporary licensure of retired or inactive emergency medical services personnel, retired or inactive health care professionals, out-of-state health care professionals, or recently graduated students who have applied for a physician assistant, nurse, respiratory care practitioner, or pharmacist license. Allows a health care provider or an officer, agent, or employee of a health care provider who has a temporary license to qualify for coverage under the Medical Malpractice Act. Provides that an individual is not disqualified from unemployment benefits if the individual has complied with the requirements for seeking an exemption from an employer's COVID-19 immunization requirement and was discharged from employment for failing or refusing to receive an immunization against COVID-19. Provides that an employer may not impose a requirement that employees receive an immunization against COVID-19 unless the employer provides individual exemptions that allow an employee to opt out of the requirement on the basis of medical reasons, religious reasons, an agreement to submit to testing for the presence of COVID-19, or immunity from COVID-19 acquired from a prior infection with COVID-19. Provides that an employer may not take an adverse employment action against an employee because the employee has requested or used an exemption from an employer's COVID-19 immunization requirement.
 Current Status:   1/18/2022 - House Bills on Third Reading
 Recent Status:   1/13/2022 - Amendment #29 (Goodrich) prevailed; Roll Call 14: yeas 65, nays 23
1/13/2022 - Amendment #14 (Nisly) failed; Roll Call 13: yeas 5, nays 83
 
HB1002VARIOUS TAX MATTERS. (BROWN T) Repeals a provision that would require the budget agency to transfer the amount of combined excess reserves that exceed $2,500,000,000 in the calendar year 2022 to the pre-1996 account of the Indiana state teachers' retirement fund. Amends provisions that provide for an automatic taxpayer refund if sufficient excess reserves are available to: (1) clarify the tax return filing requirement for a refund; (2) require that refunds be distributed before May 1 of the calendar year immediately following the year in which a determination is made that the state has excess reserves; (3) remove provisions that require a taxpayer to have adjusted gross income tax liability in order to qualify for the refund; and (4) remove provisions that require the refund to be made in the form of a refundable tax credit. Provides that the minimum valuation limitation applicable to the total amount of a taxpayer's assessable depreciable personal property in a taxing district is 30% of the adjusted cost of the depreciable personal property purchased before January 2, 2022. Provides an exemption from the 30% minimum valuation limitation for new depreciable personal property purchased after January 1, 2022. Requires the department of local government finance to develop or amend forms for property taxation of assessable depreciable personal property. Repeals the utility receipts and utility services use taxes. Provides a state income tax credit for property taxes paid on certain business personal property. Specifies a formula for determining the amount of the credit. Removes the double direct test currently applied in production sales tax exemptions. Phases down the individual adjusted gross income tax rate from 3.23% in 2022 to 3% in 2026 and thereafter. Allows a taxpayer to elect a special property tax valuation method for mini-mill equipment. Requires a utility that is subject to the jurisdiction of the Indiana utility regulatory commission (IURC) for the approval of rates and charges to file a rate adjustment with the IURC that adjusts the utility's rates and charges to reflect the repeal of the utility receipts tax. Requires a utility that is: (1) subject to the utility receipts tax; and (2) not under the jurisdiction of the IURC; to adjust the utility's rates and charges to reflect the repeal of the utility receipts tax. Requires each utility to provide notice to the utility's customers that the adjustment in rates and charges reflects the repeal of the utility receipts tax. Specifies definitions for the income tax credit for property taxes paid on certain business personal property. Specifies how certain taxpayers claim the tax credit. Specifies taxpayer procedure for the repeal of the utility receipts and utility services use tax. Makes conforming changes.
 Current Status:   1/18/2022 - House Bills on Second Reading
 Recent Status:   1/13/2022 - Committee Report amend do pass, adopted
1/12/2022 - House Committee recommends passage, as amended Yeas: 15; Nays: 7;
 
HB1050FAIR AND OPEN COMPETITION FOR PUBLIC WORKS PROJECTS. (TORR J) Provides that a public agency may not do any of the following: (1) Impose by rule, ordinance, or other action, or in the bid specifications or contract documents for a public works project, a requirement inconsistent with, in addition to, or more stringent or restrictive than certain statutory prequalifications or any other requirement of an applicable public works statute. (2) Award a public works contract to a contractor under a contract award standard other than the contract award standard of the applicable public works statute. (3) Require a potential bidder on a public works project to provide any information other than the applicable financial information required by the prequalification statutes or as prescribed by the state board of accounts under the applicable public works statute. (4) By rule, ordinance, or any other action relating to contracts for public works projects, create or impose any prequalification processes that are additional to or inconsistent with those established by the prequalification statute or impose any requirements that directly or indirectly restrict potential bidders or proposers to any predetermined class of bidders defined by labor affiliation or membership or minimum training requirements inconsistent with, or more restrictive than, those required by certain public works statutes. (5) Take certain actions based on a bidder's, offeror's, or contractor's entering into, refusing to enter into, adhering to, or refusing to adhere to an agreement with a labor organization.
 Current Status:   1/4/2022 - Referred to House Employment, Labor and Pensions
 Recent Status:   1/4/2022 - First Reading
1/4/2022 - Coauthored by Representative Miller D
 
HB1063DE NOVO JUDICIAL REVIEW OF CERTAIN AGENCY ACTIONS. (JETER C) Requires a court to try disputed issues of fact de novo in a judicial review of certain agency actions. Provides that the burden of proving the validity of certain agency actions is the same as in the hearing before the agency. Requires the court in a judicial review of an agency action to review all issues of law and fact de novo and without deference to any previous interpretation made by the agency. Specifies that a monetary penalty issued by an agency may not be excessive and that a court may review a monetary penalty de novo to determine if the penalty is excessive.
 Current Status:   1/18/2022 - House Bills on Second Reading
 Recent Status:   1/13/2022 - Committee Report amend do pass, adopted
1/12/2022 - House Committee recommends passage, as amended Yeas: 10; Nays: 0
 
HB1064ASSOCIATIONAL STANDING FOR JUDICIAL REVIEW. (ENGLEMAN K) Provides that an association or representative organization that meets certain requirements has standing to: (1) bring a declaratory judgment action as to an ordinance adopted under the planning and development law; and (2) obtain judicial review of a zoning decision.
 Current Status:   1/12/2022 - House Judiciary, (Bill Scheduled for Hearing); Time & Location: 1:30 PM, Rm. 156-B
 Recent Status:   1/4/2022 - Referred to House Judiciary
1/4/2022 - First Reading
 
HB1077FIREARMS MATTERS. (SMALTZ B) Repeals the law that requires a person to obtain a license to carry a handgun in Indiana. Specifies that certain persons who are not otherwise prohibited from carrying or possessing a handgun are not required to obtain or possess a license or permit from the state to carry a handgun in Indiana. Prohibits certain individuals from knowingly or intentionally carrying a handgun. Creates the crime of "unlawful carrying of a handgun" and specifies the penalties for committing this crime. Allows particular individuals who do not meet the requirements to receive a handgun license and are not otherwise prohibited to carry a handgun in limited places. Allows a resident of Indiana to obtain in certain circumstances a license to carry a handgun in Indiana. Makes theft of a firearm a Level 5 felony. Defines certain terms. Makes conforming amendments and repeals obsolete provisions.
 Current Status:   1/12/2022 - Referred to Senate
 Recent Status:   1/11/2022 - added as coauthor Representative Borders
1/11/2022 - Rule 105.1 suspended
 
HB1080PUBLIC MEETINGS. (ABBOTT D) Provides that a member of a governing body may participate but may not vote in a meeting of the governing body by electronic communication if the governing body is attempting to take certain final actions. Restricts the circumstances in which the governing body of a state or local public agency may hold a virtual meeting during a declared disaster emergency without any of the governing body members physically present. Requires a governing body, with certain exceptions, to do the following: (1) Post an agenda at the meeting site that has each agenda item clearly specified. (2) Provide a meeting attendee with a reasonable opportunity to speak regarding an agenda item. (3) Limit all official action to the agenda items. Provides that a meeting that violates these requirements may result in a court action to: (1) void a final action, policy, or decision based upon official action taken at the meeting; or (2) assess civil penalties against the officer or employee responsible for the violation.
 Current Status:   1/4/2022 - Referred to House Government and Regulatory Reform
 Recent Status:   1/4/2022 - First Reading
1/4/2022 - Coauthored by Representative Cook
 
HB1082PROPERTY TAX RATES. (THOMPSON J) Phases down the minimum valuation floor for depreciable personal property in a taxing district from 30% to 15% over a five year period beginning with the 2023 assessment date. 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 2022 may not increase by more than 5% over the maximum operating referendum tax that could be levied by the school corporation in the previous year. Specifies that the statute requiring the adjustment of certain property tax rates does not apply to a local airport authority's cumulative building fund tax rate. Specifies that a political subdivision may increase the tax rate for its cumulative building fund without complying with procedures under the cumulative fund statute. Requires a political subdivision to give notice of the proposed increase and hold a public hearing on the proposal before increasing the tax rate. Makes technical corrections.
 Current Status:   1/4/2022 - Referred to House Ways and Means
 Recent Status:   1/4/2022 - First Reading
1/4/2022 - Authored By Jeffrey Thompson
 
HB1083TAX AND FISCAL MATTERS. (THOMPSON J) Provides that beginning in 2024, a maximum levy growth quotient is determined individually for each civil taxing unit. Provides that the maximum levy growth quotient for a civil taxing unit is determined by a formula that is based on: (1) the average growth in the taxing unit's net assessed value; and (2) the average circuit breaker losses experienced by a civil taxing unit. Eliminates Indiana nonfarm personal income as a factor in computing a maximum levy growth quotient for a civil taxing unit. Modifies the threshold amounts used for determining whether a school's or political subdivision's project is a controlled project and whether the petition and remonstrance process or the referendum process applies. Adds back the following deductions in calculating the basis for taxation of property for purposes of a referendum tax levy: (1) The homestead standard deduction. (2) The supplemental homestead deduction. (3) The mortgage deduction. Extends the state sales tax to all services beginning January 1, 2024, except for: (1) educational services; and (2) health care services. Defines "service" as any activity engaged in for another person, if the person purchases the service as the end user of the service for consideration. Specifies that the term does not include a service rendered by an employee. Excludes the wholesale sale of services that are performed by a business and rendered to another business for the use or consumption in the production of tangible personal property or the delivery of other services that are for sale (business to business transactions). Decreases the state sales and use tax rate from 7% to 6%. Extends current sales tax exemptions for various types of tangible personal property to include services. Decreases the individual adjusted gross income tax rate from 3.23% to 3% beginning January 1, 2024. Eliminates the imposition of local income tax (LIT) on individuals who maintain a principal place of business or employment in a county with a LIT but do not reside in the county. Establishes, beginning in 2024, a new allocation factor and distribution formula for LIT expenditure rate revenue for civil taxing units that is based on the taxing unit's residential assessed value. Eliminates provisions that provide for a distribution of LIT expenditure rate revenue to schools and civil taxing units in counties that imposed a rate under the prior county adjusted gross income tax (CAGIT). Increases, beginning in 2024, the maximum LIT expenditure rate for a county, other than Marion County, from 2.5% in current law to 3%. Expires the authority to impose a property tax relief rate under the LIT. Provides that an ordinance adopted to impose a LIT property tax relief rate shall expire on December 31, 2023. Provides that, in order to continue to impose an expenditure tax rate after 2023, each county must adopt a new ordinance in 2023 (before October 1, 2023) to impose the rate. Provides that, for counties that fail to adopt an ordinance to renew an existing expenditure tax rate in 2023, the expenditure tax rate for the county in 2024 shall be the greater of: (1) zero; or (2) the minimum tax rate necessary for existing debt service. Specifies that this does not prevent the county from renewing, imposing, or modifying an expenditure tax rate in subsequent years. Authorizes a city or town to impose a municipal LIT rate beginning in 2024. Provides that the municipal tax rate may not exceed: (1) the remainder of: (A) 3%; minus (B) the expenditure tax rate imposed by the county; or (2) 3%, if the municipality is in a county that does not impose an expenditure tax rate. Allows a municipality to use tax revenue from a municipal LIT for any of the purposes of the municipality. Eliminates local income tax councils beginning July 1, 2023, and instead provides that the county fiscal body is the adopting body in all counties for purposes of the LIT. Provides that, after December 31, 2023, a civil taxing unit may not pledge LIT revenue to the payment of new bonds or to new lease payments. Establishes the school operations fund (fund). Requires the auditor of state, beginning after December 31, 2023, to transfer to the fund the distribution amounts of: (1) the financial institutions tax; (2) the commercial vehicle excise tax; and (3) the motor vehicle excise tax; that would otherwise be distributed to school corporations. Caps the operations fund maximum levy for school corporations and ensures that each school receives a specified amount of funding by providing for a distribution from the fund, if needed, to achieve the targeted funding amount. Includes property taxes imposed by a school corporation for its operations fund under the provisions that apply to the allocation of protected taxes to a fund. Provides that the governing body of a school corporation may not adopt a resolution to: (1) place a referendum on the ballot for an operating referendum tax levy; or (2) extend an operating referendum tax levy; that would impose a property tax rate for an assessment date after December 31, 2023 (does not affect a resolution adopted before January 1, 2024, or an operating referendum tax levy approved or extended before January 1, 2024). Authorizes the fiscal body of certain small cities and towns to adopt a resolution to place an operating referendum tax levy on the ballot. Requires the money received from the levy to be deposited in an operating referendum tax levy fund to be used to pay the general operating, administrative, or capital expenses of the city or town. Makes conforming changes.
 Current Status:   1/4/2022 - Referred to House Ways and Means
 Recent Status:   1/4/2022 - First Reading
1/4/2022 - Authored By Jeffrey Thompson
 
HB1100AGENCY OVERSIGHT AND RULEMAKING PROCEDURES. (BARTELS S) With certain exceptions, requires an agency to repeal a rule before the agency may adopt a new rule that requires or prohibits an action on behalf of a person. Prohibits an executive order issued by the governor from being effective for more than 180 days unless the general assembly approves the extended enforcement of the executive order. Requires an agency to submit an emergency rule to the attorney general for review and approval before the emergency rule may take effect. Provides that emergency rules may not be effective for a period that exceeds 180 days. Provides that certain emergency rules expire not more than two years after the rule takes effect. Requires an agency adopting an administrative rule to submit an economic impact statement and an explanation of any penalty, fine, or other similar negative impact included in the proposed rule to the publisher of the Indiana administrative code (publisher). Requires the publisher to provide a copy of the materials concerning a proposed rule or pending readoption to the members of the appropriate standing committee. Provides that administrative rules expire on July 1 of the fourth year after the year in which the rule takes effect (instead of January 1 of the seventh year after the year in which the rule takes effect). Requires an agency intending to readopt an administrative rule to provide to the publisher, not later than January 1 of the third year after the year in which the rule most recently took effect: (1) notice of; and (2) information concerning; the pending readoption. Makes corresponding changes.
 Current Status:   1/12/2022 - Committee Report amend do pass, adopted
 Recent Status:   1/12/2022 - House Committee recommends passage, as amended Yeas: 8; Nays: 2;
1/12/2022 - House Government and Regulatory Reform, (Bill Scheduled for Hearing); Time & Location: 8:30 AM, Rm. 156-C
 
HB1101PUBLICATION OF PUBLIC NOTICES. (CLERE E) Effective July 1, 2022: (1) Allows a notice to be published in either a locality newspaper or a regular newspaper. (2) If no locality newspaper or a regular newspaper is published in a county, requires publication in a locality newspaper or regular newspaper published in an adjoining county having a general circulation within the county placing the notice. (3) Prohibits an indigent person from being charged a fee that is greater than the governmental rate for publishing a notice. Effective January 1, 2023: (1) Changes the basic rate for publishing notices. (2) Allows for an increase January 1 of any year of the basic charges for the previous year for publishing notices by not more than the inflation rate. (3) Establishes a limit on the amount charged for publishing notices regarding estate administrations, sheriff's foreclosure sales, redemption of property, and service of summons by publication. Effective July 1, 2027: (1) Requires a notice to be published: (A) in an eligible publication; (B) on a statewide notice web site; and (C) if the notice is required by a court order, rule, or statute and is part of a court proceeding, on the Indiana supreme court web site. (2) Repeals statutes defining newspapers and other publications and publication of subsequent notices on the official web site of the political subdivision. Provides that not later than July 1, 2027, the office of technology may enter into memoranda of understanding with state agencies and an organization representing a majority of Indiana newspapers to operate a statewide notice web site. Makes conforming amendments.
 Current Status:   1/4/2022 - Referred to House Government and Regulatory Reform
 Recent Status:   1/4/2022 - First Reading
1/4/2022 - Coauthored by Representatives Karickhoff, Engleman, DeLaney
 
HB1103DEPARTMENT OF NATURAL RESOURCES. (EBERHART S) Provides that a taxpayer is entitled to a credit against the taxpayer's state tax liability equal to 20% of the qualified and approved expenditures associated with completing the preservation or rehabilitation of historic property or $20,000, whichever is less. Repeals code provisions regarding commercial fishing on Lake Michigan. Provides that the natural resources commission (commission) may adopt rules to allow for electronic notification of new rules being considered for adoption instead of publishing notice in a newspaper of general circulation. Removes the requirement that the director of the department of natural resources (department) send, to a person who has a license that is placed on probationary status, notice that includes a description of the amount of child support in arrears and an explanation of the procedures to pay child support arrearage. Repeals the mussels license issued by the department. Provides that a law enforcement officer or an employee of the department is not liable for the destruction of a permitted animal that escapes an enclosure and poses a threat to public safety. Requires the commission to establish a fee to fund the regulation of underground petroleum storage. Provides that a contract to purchase timber must be in writing. Allows the collection of damages for costs associated with a claim or action, including attorney's fees, or damages specified in a contract with a timber buyer or a person who cuts timber but is not a timber buyer. Requires a timber buyer to keep complete and accurate records for at least five years after a transaction. Allows the director of the department to suspend a timber buyer's license for not more than 90 days before a final adjudication if the director of the department finds that the holder of the timber buyer's license poses a clear and immediate danger to public health, safety, or property if allowed to continue to operate. Provides that the director of the department may renew the suspension for periods of not more than 90 days. Makes technical and conforming changes.
 Current Status:   1/13/2022 - added as coauthor Representative Boy
 Recent Status:   1/4/2022 - Referred to House Natural Resources
1/4/2022 - First Reading
 
HB1105FAIR AND OPEN COMPETITION FOR PUBLIC WORKS PROJECTS. (GOODRICH C) Provides that a public agency may not do any of the following: (1) Require a potential bidder on a public works project to provide any information that the potential bidder considers confidential or proprietary as a requirement for the public agency finding the bidder to be a responsive or responsible bidder. (2) By rule, ordinance, or any other action relating to contracts for public works projects for which competitive bids are required impose any requirement that directly or indirectly restricts potential bidders to any predetermined class of bidders defined by experience on similar projects, size of company, union membership, or any other criteria. (3) Take certain actions based on a bidder's, offeror's, or contractor's entering into, refusing to enter into, adhering to, or refusing to adhere to an agreement with a labor organization.
 Current Status:   1/4/2022 - Referred to House Employment, Labor and Pensions
 Recent Status:   1/4/2022 - First Reading
1/4/2022 - Coauthored by Representatives Prescott and VanNatter
 
HB1106EMINENT DOMAIN. (GOODRICH C) Makes changes to condemnation proceedings in which appraisers are appointed after April 1, 2022. Requires a city or town to obtain the county legislative body's approval of a condemnation of property within the unincorporated area of the county.
 Current Status:   1/19/2022 - House Local Government, (Bill Scheduled for Hearing); Time & Location: 10:30 AM, Rm. 156-B
 Recent Status:   1/4/2022 - Referred to House Local Government
1/4/2022 - First Reading
 
HB1130PUBLIC COMMENT AT MEETINGS. (O'BRIEN T) Requires a governing body of a state or local public agency (governing body) to allow members of the public to provide oral public comment at a public meeting. Allows a governing body to permit oral public comment at a public meeting that is conducted electronically during a state or local disaster emergency.
 Current Status:   1/11/2022 - added as coauthor Representative Davis M
 Recent Status:   1/4/2022 - Authored By O'brien, Tim
 
HB1131EMERGENCY POWERS AND ORDERS. (LUCAS J) Removes specified emergency powers of the governor. Provides that an emergency order issued by: (1) the Indiana state department of health expires after 14 days unless renewal is authorized by the general assembly; and (2) a local health officer order expires after 14 days unless renewal is authorized by the local legislative body. Makes conforming amendments.
 Current Status:   1/4/2022 - Referred to House Rules and Legislative Procedures
 Recent Status:   1/4/2022 - First Reading
1/4/2022 - Coauthored by Representatives Prescott, Payne, Judy
 
HB1260DEPARTMENT OF LOCAL GOVERNMENT FINANCE. (LEONARD D) Provides that a county assessor shall provide electronic access to property record cards on the county's official Internet web site. Provides that the authority of a property tax assessment board of appeals (county board) is not limited to review the ongoing eligibility of a property for an exemption. Defines the term "taxpayer" for purposes of the procedures for review and appeal of assessments and corrections of errors. Provides that in an appeal, an assessment as last determined by an assessing official or the county board is presumed to equal a property's true tax value until rebutted by evidence presented by the parties. Provides that a county auditor shall submit a certified statement to the department of local government finance (DLGF) not later than September 1 in a manner prescribed by the DLGF. Specifies certain dates with regard to the adjustment of maximum tax rates after a reassessment or annual adjustment. For reports filed by county boards with the DLGF, changes the requirement for the total number of "notices" to be filed to the total number of "appeals" to be filed. Requires additional information to be filed in such reports. Provides that the term "tax representative" does not include an attorney who is a member in good standing of the Indiana bar or any person who is a member in good standing of any other state bar and who has been granted temporary admission to the Indiana bar in order to represent a party before the property tax assessment board of appeals or the DLGF. Provides that the DLGF may not review certain written complaints if such a complaint is related to a matter that is under appeal. Provides that for certain airport development zones and allocation areas established after June 30, 2024, "residential property" refers to the assessed value of property that is allocated to the 1% homestead land and improvement categories in the county tax and billing software system, along with the residential assessed value as defined for purposes of calculating the rate for the local income tax property tax relief credit designated for residential property. Provides formulas for school corporations that propose to impose property taxes under a referendum tax levy. Provides that the property tax rate imposed under the provision for the public safety officers survivors' health coverage cumulative fund is exempt from the adjustment of maximum tax rates after reassessment or annual adjustment. Removes the sunset provision on the $1 pro bono legal service fee. Repeals various property tax provisions.
 Current Status:   1/13/2022 - added as coauthor Representative Heine
 Recent Status:   1/13/2022 - House Ways and Means, (Bill Scheduled for Hearing); Time & Location: 10:00 AM, Rm. 404
1/10/2022 - Referred to House Ways and Means
 
HB1269PUBLIC WORKS PROJECTS. (CARBAUGH M) Provides that certain public works statutes do not apply in the context of design-build public construction. Provides that a contractor that employs 10 or more employees on a design-build public works project must provide its employees access to a training program applicable to the tasks to be performed in the normal course of the employee's employment with the contractor on the public project. Provides that a tier 1 or tier 2 contractor that employs 50 or more journeymen must participate in an apprenticeship or training program that meets certain standards. Provides that a public agency awarding a contract for a construction manager as constructor project may not take certain actions based on a bidder's, offeror's, or contractor's entering into, refusing to enter into, adhering to, or refusing to adhere to an agreement with a labor organization.
 Current Status:   1/10/2022 - Referred to House Employment, Labor and Pensions
 Recent Status:   1/10/2022 - First Reading
1/10/2022 - Coauthored by Representative Torr
 
HB1290VIRTUAL PUBLIC MEETINGS DURING DISASTER EMERGENCY. (LAUER R) Restricts the circumstances in which the governing body of a state or local public agency may hold a virtual meeting during a declared disaster emergency without any of the governing body members physically present.
 Current Status:   1/10/2022 - Referred to House Government and Regulatory Reform
 Recent Status:   1/10/2022 - First Reading
1/10/2022 - Authored By Ryan Lauer
 
HB1365COMPENSATION OF CITY EMPLOYEES. (HATCHER R) Requires a city legislative body to approve an increase or decrease in the fixed compensation of an appointive officer, deputy, or other employee of the city.
 Current Status:   1/11/2022 - Referred to House Local Government
 Recent Status:   1/11/2022 - First Reading
1/11/2022 - Authored By Ragen Hatcher
 
HB1386PROPERTY TAX ASSESSMENTS. (GIAQUINTA P) Repeals the provision that requires the county surveyor to make a survey of certain land, if an assessor and a landowner fail to agree on the amount of land included in assessments involving rights-of-way, levees, and public drainage ditches. Provides that a survey must be done if an assessor and a landowner fail to agree on the amount of land in those circumstances, and: (1) requires the landowner to provide written notice of the disagreement to the assessor; (2) requires the survey to be completed within six months from the date of the landowner's notice; (3) allows the landowner to elect to choose the surveyor to conduct the survey (if the landowner does not choose a surveyor, the county surveyor is required to conduct the survey); and (4) specifies the party who is required to pay for the survey. Provides that the attorney general, upon written request of a county assessor, may authorize the chief administrative officer of the office of judicial administration to hire private counsel to represent the county assessor: (1) in a judicial review initiated by the county assessor for review of a final determination of the Indiana board of tax review regarding the assessment or exemption of tangible property; and (2) in a judicial review seeking relief from the tax court to establish that the Indiana board of tax review rendered a decision that was: (A) an abuse of discretion; (B) arbitrary and capricious; (C) contrary to substantial or reliable evidence; or (D) contrary to law (the office of the attorney general may not represent the assessor in these actions under current law).
 Current Status:   1/13/2022 - Referred to House Ways and Means
 Recent Status:   1/13/2022 - First Reading
1/13/2022 - Authored By Philip GiaQuinta
 
HB1391COSTS OF EMINENT DOMAIN PROCEEDINGS. (BAIRD B) Removes the litigation expense cap of $25,000 in an eminent domain proceeding.
 Current Status:   1/13/2022 - Referred to House Local Government
 Recent Status:   1/13/2022 - First Reading
1/13/2022 - Authored By Beau Baird
 
HB1408PROHIBITION ON COVID-19 VACCINE MANDATES. (BROWN T) Prohibits a governmental entity or an employer from implementing, requiring, or otherwise enforcing a COVID-19 immunization mandate. Authorizes the department of labor to: (1) investigate any complaints of a violation; and (2) issue a fine for a violation. Establishes an unlawful employment practice for an employer to require a COVID-19 immunization as a condition of employment or to fail to hire, discharge, penalize, or otherwise discriminate against an employee or prospective employee because of an employee's COVID-19 immunization status. Provides for a civil cause of action if an individual suffers an injury as a result of a violation or threatened violation.
 Current Status:   1/13/2022 - Referred to House Employment, Labor and Pensions
 Recent Status:   1/13/2022 - First Reading
1/13/2022 - Authored By Timothy Brown
 
HB1409GOVERNMENT CONTRACTS. (SMALTZ B) Provides that a governmental body may not enter into a contract with a person for the purchase of supplies or services unless the contract contains a written verification from the person that the person: (1) does not have a practice, policy, guidance, or directive that discriminates against a firearm entity or a firearm trade association; and (2) will not discriminate during the term of the contract against a firearm entity or a firearm trade association. Applies this requirement to public works contracts and to contracts relating to investment of public funds.
 Current Status:   1/13/2022 - added as coauthors Representatives Pressel and Lucas
 Recent Status:   1/13/2022 - Referred to House Government and Regulatory Reform
1/13/2022 - First Reading
 
SB4LOCAL WORKFORCE RECRUITING AND RETENTION. (HOLDMAN T) Authorizes a local unit (county, municipality, town, township, or school corporation) to establish a workforce retention and recruitment program (program) and fund (fund) for the purposes of recruiting and retaining individuals who will satisfy the current and future workforce needs of the unit's employers or provide substantial economic impact to the unit, including providing incentives in the form of grants or loans to qualified workers. Defines "qualified worker" for purposes of the program. Requires a qualified worker who receives a grant or loan from the fund to enter into an incentive agreement. Authorizes the unit to transfer money into the fund from other sources. Provides that the executive of the unit shall administer the fund in coordination with a workforce fund board of managers (workforce fund managers) appointed by the executive of the unit. Requires the workforce fund managers to annually submit a report setting out their activities during the preceding calendar year to the executive of the unit, the fiscal body of the unit, and the department of local government finance. Makes conforming changes.
 Current Status:   1/18/2022 - Senate Tax and Fiscal Policy, (Bill Scheduled for Hearing); Time & Location: 9:30 AM, Rm. 431
 Recent Status:   1/6/2022 - Referred to Senate Tax and Fiscal Policy
1/6/2022 - First Reading
 
SB29EMINENT DOMAIN. (BUCK J) Increases the compensation paid to a property owner for condemnation from the property's fair market value to 120% of the property's fair market value. Increases the amount of attorney's fees and litigation expenses that may be paid to a property owner in a condemnation action.
 Current Status:   1/13/2022 - Senate Committee recommends passage, as amended Yeas: 9; Nays: 0;
 Recent Status:   1/13/2022 - Senate Local Government, (Bill Scheduled for Hearing); Time & Location: 10:00 AM, Rm. 233
1/6/2022 - Senate Local Government, (Bill Scheduled for Hearing); Time & Location: 10:00 AM, Rm. 233
 
SB30WORKPLACE IMMUNIZATION. (KRUSE D) Prohibits an employer from requiring, as a condition of employment, an employee or prospective employee to receive any immunization if the immunization would pose a significant risk to the employee's or prospective employee's health or if receiving the immunization is against the employee's religious beliefs or conscience. Allows for a civil action against an employer for a violation.
 Current Status:   1/13/2022 - added as coauthor Senator Tomes
 Recent Status:   1/11/2022 - added as second author Senator Raatz
1/4/2022 - Referred to Senate Health and Provider Services
 
SB31WORKPLACE COVID-19 IMMUNIZATION. (KRUSE D) Prohibits an employer from requiring, as a condition of employment, an employee or prospective employee to receive an immunization against COVID-19 if the immunization would pose a significant risk to the employee's or prospective employee's health or if receiving the immunization is against the employee's religious beliefs. Allows for a civil action against an employer for a violation.
 Current Status:   1/13/2022 - added as coauthor Senator Tomes
 Recent Status:   1/11/2022 - added as second author Senator Raatz
1/4/2022 - Referred to Senate Health and Provider Services
 
SB74PREFERENCES IN PUBLIC WORKS AND PUBLIC PURCHASING. (BOOTS P) Provides that a manufacturing business, defined as a business that processes raw materials or parts into finished goods, is not a small business if it employs more than 100 persons or if its annual sales for its most recently completed fiscal year exceed $4,000,000. Provides that any state agency that purchases goods, supplies, or services for the state must report by October 1 of each year to the budget committee the amount of Indiana business and Indiana small business preferences granted in the agency's procurement of goods, supplies, or services for the state.
 Current Status:   1/13/2022 - Senate Committee recommends passage Yeas: 9; Nays: 0
 Recent Status:   1/13/2022 - Senate Commerce and Technology, (Bill Scheduled for Hearing); Time & Location: 10:00 AM, Rm. 130
1/4/2022 - Referred to Senate Commerce and Technology
 
SB90RIGHT-OF-WAY AND THOROUGHFARES. (DORIOT B) Prohibits a county from increasing the apparent right-of-way for a county highway by requiring a dedication of additional right-of-way as part of a subdivision plat, and requires the county to acquire additional right-of-way through eminent domain. Prohibits a unit of local government from establishing or expanding a thoroughfare by requiring the dedication of private property as part of a subdivision plat, and requires the unit of local government to acquire private property for the establishment or expansion of a thoroughfare through eminent domain. Prohibits a county and a unit of local government from imposing an additional fee on applicants that file subdivision plats in which the county or unit of local government must proceed with eminent domain.
 Current Status:   1/11/2022 - added as second author Senator Rogers
 Recent Status:   1/4/2022 - Referred to Senate Local Government
1/4/2022 - First Reading
 
SB114VACCINE STATUS DISCRIMINATION. (TOMES J) Provides that certain acts by a person or a government entity concerning an individual's vaccination status or whether an individual has an immunity passport are against public policy. Provides that the Indiana department of labor may investigate and issue administrative orders for violations or threatened violations. Establishes a separate private right of action for violations or threatened violations.
 Current Status:   1/11/2022 - added as second author Senator Kruse
 Recent Status:   1/4/2022 - Referred to Senate Health and Provider Services
1/4/2022 - First Reading
 
SB131UNIFORM ELECTRONIC LEGAL MATERIAL ACT. (FREEMAN A) Implements the Uniform Electronic Legal Material Act, which establishes a process for certain legal materials stored electronically to be: (1) designated as official; (2) authenticated; (3) preserved; and (4) made available to the public.
 Current Status:   1/18/2022 - Senate Bills on Second Reading
 Recent Status:   1/13/2022 - Committee Report do pass, adopted
1/12/2022 - Senate Committee recommends passage Yeas: 11; Nays: 0;
 
SB152CIVIL FORFEITURE. (BREAUX J) Directs certain civil forfeiture proceeds to the United Way organization in each county (or to a United Way organization that serves the county if the county lacks a United Way organization) to be used to provide grants to aid the community. Prohibits the use of certain other civil forfeiture proceeds to purchase or facilitate the acquisition of armored vehicles, military-style weapons, or surplus military equipment. Repeals a provision authorizing the transfer of seized property to the United States. Makes conforming amendments.
 Current Status:   1/4/2022 - Referred to Senate Judiciary
 Recent Status:   1/4/2022 - First Reading
1/4/2022 - Authored By Jean Breaux
 
SB157DISPOSITION OF REAL PROPERTY BY INDOT. (CRIDER M) Provides that an agency real estate professional may determine the fair market value of real property the department of transportation (INDOT) owns and is seeking to sell under certain conditions. Makes conforming changes. Provides that real property shall be appraised prior to acquisition by INDOT, except under certain conditions concerning donation and valuation of the real property. Requires INDOT to prepare a waiver valuation if an appraisal is unnecessary. Suspends certain rules for persons preparing or reviewing a waiver valuation. Provides that INDOT may sell real property without advertising or competitive bids under certain circumstances. Extends the sunset of certain public-private agreement provisions from June 30, 2023, to June 30, 2031.
 Current Status:   1/18/2022 - Senate Bills on Third Reading
 Recent Status:   1/13/2022 - added as second author Senator Doriot
1/13/2022 - Second reading ordered engrossed
 
SB166TAX EXEMPTION FOR P3 PROPERTY. (WALKER K) Adds definitions for "transportation facility" and "transportation project". Provides that a governmental body may enter into a public-private agreement with respect to a transportation project. Provides that any public-private agreement with respect to a transportation project may use tolling or availability payments to finance all or a portion of the project. Provides that a governmental body may also enter into a development agreement with a private party for the development, construction, and financing of a privately owned and operated transportation or infrastructure project if the development agreement meets certain conditions. Provides for a property tax exemption and a sales tax exemption.
 Current Status:   1/18/2022 - Senate Tax and Fiscal Policy, (Bill Scheduled for Hearing); Time & Location: 9:30 AM, Rm. 431
 Recent Status:   1/4/2022 - Referred to Senate Tax and Fiscal Policy
1/4/2022 - First Reading
 
SB237NOTICE REQUIREMENTS FOR LOCAL GOVERNMENT MEETINGS. (BOEHNLEIN K) Requires an agency of a political subdivision (local agency) under the open door law to post a meeting notice and meeting agenda (if any) on the local agency's official web site, in addition to giving notice by any other method required by law. Specifies that the local agency's official web site may be on a social media platform for purposes of: (1) the open door law; and (2) the law allowing a local agency to make the first required publication of a notice in the newspaper and any required subsequent publications of the notice on the local agency's official web site. Specifies that the official web site of a local agency may not require a user to register or pay a fee to access the web site.
 Current Status:   1/6/2022 - Referred to Senate Local Government
 Recent Status:   1/6/2022 - First Reading
1/6/2022 - Authored By Kevin Boehnlein
 
SB245STATEWIDE SPORTS AND TOURISM BID FUND. (WALKER K) Establishes the statewide sports and tourism bid fund (fund) to provide funding for the purpose of organizing and holding sports and tourism events in Indiana. Provides that the Indiana destination development corporation (IDDC) shall administer the fund. Requires the IDDC to annually distribute to the Indiana Sports Corporation a grant amount equal to the amount appropriated by the general assembly to the fund for the state fiscal year. Provides that the Indiana Sports Corporation shall manage the funds in accordance with the general laws of the state relating to the handling of public funds. Requires that the Indiana Sports Corporation ensure that not less than 25% of the money received by the Indiana Sports Corporation each year is used for events that are conducted outside of Marion County. Authorizes the Indiana Sports Corporation to award grants to other eligible entities for the purpose of organizing and holding an event in Indiana. Requires the Indiana Sports Corporation to annually report to the budget committee on the use of the money received from the fund. Makes appropriations.
 Current Status:   1/20/2022 - Senate Appropriations, (Bill Scheduled for Hearing); Time & Location: 9:00 AM, Rm. 431
 Recent Status:   1/13/2022 - Senate Appropriations, (Bill Scheduled for Hearing); Time & Location: 10:00 AM, Rm. 431
1/10/2022 - Referred to Senate Appropriations
 
SB264ADMINISTRATIVE RULES REVIEW COMMITTEE. (GARTEN C) Establishes the administrative rules review committee (committee) and provides for appointment of the committee. Provides that the committee shall meet at the call of the chair. Requires the publisher of the administrative code to provide a rule that directly creates or effects a revenue stream of an agency to the committee for review when the rule is submitted for filing by the agency. Allows the committee to: (1) approve; or (2) disapprove; a rule. Provides for the effective date of the rule depending on the approval or disapproval of the committee. Allows the committee to issue a disapproval and stay of effectiveness concerning a current rule.
 Current Status:   1/13/2022 - Senate Commerce and Technology, (Bill Scheduled for Hearing); Time & Location: 10:00 AM, Rm. 130
 Recent Status:   1/12/2022 - added as coauthor Senator Donato
1/11/2022 - added as coauthor Senator Leising
 
SB282STATE AND LOCAL AUDIT EXAMINATIONS. (BUCK J) Provides that after June 30, 2022, a political subdivision may not issue or guarantee a debt obligation until the fiscal officer of the political subdivision has: (1) prepared a debt capacity analysis report (report) on a standard form prescribed by the state board of accounts (SBOA) with the assistance of the department of local government finance (DLGF); and (2) presented the report to the fiscal body of the political subdivision in a public hearing. Provides that after June 30, 2022, political subdivisions must provide information concerning pledges, covenants, and agreements that they have made to secure or guarantee a financial obligation of another person to the DLGF in the form and on the schedule specified by the DLGF. Requires the SBOA to establish standards for the state and political subdivisions that require disclosure of pledges, covenants, and agreements that have been made to secure or guarantee a financial obligation of another person, including guarantees for private bond issues of private companies. Specifies that the standards must be consistent with generally accepted governmental accounting principles. Requires, in reporting periods beginning after June 30, 2022, the state and political subdivisions to include the disclosures in the notes of the entity's annual financial statements.
 Current Status:   1/10/2022 - Referred to Senate Tax and Fiscal Policy
 Recent Status:   1/10/2022 - First Reading
1/10/2022 - Authored By James Buck
 
SB283ELECTRONIC PUBLICATION OF NOTICES. (BUCK J) Allows a political subdivision or local public official to publish notices on the political subdivision's official web site instead of in a newspaper. Allows the department of natural resources to publish a notice regarding a bond release for a surface coal mining and reclamation operation on the official web site of a county where the operation is located instead of in the newspaper. Resolves conflicts between two versions of a statute passed in P.L.22-2021 and P.L.152-2021 by repealing both versions of the statute and adding new statutes. Makes various stylistic changes.
 Current Status:   1/20/2022 - Senate Local Government, (Bill Scheduled for Hearing); Time & Location: 10:00 AM, Rm. 233
 Recent Status:   1/10/2022 - Referred to Senate Local Government
1/10/2022 - First Reading
 
SB287HEALTH AND IMMUNIZATION MATTERS. (ZAY A) Specifies that a state educational institution may not require an immunization passport. Provides that a state educational institution with a COVID-19 vaccine mandate is not entitled to certain statutory immunities. Specifies that the budget agency may not allot certain funds to a state educational institution that requires an immunization passport or has implemented a COVID-19 vaccine mandate. Makes it unlawful for the state or a political subdivision to spend public funds promoting a medical treatment for COVID-19. Prohibits discrimination on the basis of COVID-19 immunization status, prohibits requiring a person to answer a question concerning the person's COVID-19 immunization status, and limits the retention of medical records concerning COVID-19 immunization status. Prohibits the medical licensing board of Indiana or the Indiana board of pharmacy from taking disciplinary action against a physician or pharmacist based on the failure to follow guidelines, recommendations, or rules concerning COVID-19. Specifies that a physician noncompete agreement may not be enforced against a physician who suffers an adverse employment action due to the physician's opinion, recommendation, or treatment concerning COVID-19. Provides that a physician may not recommend that a child receive a COVID-19 immunization, and only authorizes a physician to administer a COVID-19 immunization if the physician provides: (1) a written document describing advantages and risks of a COVID-19 immunization; (2) the document is signed by the parent, guardian, health care representative, or emancipated child; and (3) the parent, guardian, health care representative, or emancipated child gives informed consent for the immunization.
 Current Status:   1/10/2022 - Referred to Senate Health and Provider Services
 Recent Status:   1/10/2022 - First Reading
1/10/2022 - Authored By Andy Zay
 
SB367FISCAL ADMINISTRATION OF THE SBOA. (BASSLER E) Provides for fiscal administration of the state board of accounts by the office of management and budget, the budget agency, the state personnel department, and the department of administration in the areas of budget, personnel, and procurement matters.
 Current Status:   1/18/2022 - Senate Tax and Fiscal Policy, (Bill Scheduled for Hearing); Time & Location: 9:30 AM, Rm. 431
 Recent Status:   1/12/2022 - added as second author Senator Ford Jon
1/11/2022 - Referred to Senate Tax and Fiscal Policy
 
SB372TAXATION. (ZAY A) Phases down the individual adjusted gross income tax rate from 3.23% in 2022 to 1.73% in 2027 and thereafter. Phases out the corporate adjusted gross income tax rate from 4.99% in 2022 to 0% in 2026 and thereafter. Extends the state sales tax to all services beginning January 1, 2023, excluding government services. Defines "service" as any activity engaged in for another person, if the person purchases the service as the end user of the service for consideration. Specifies that the term does not include a service rendered by an employee. Excludes the wholesale sale of services that are performed by a business and rendered to another business for the use or consumption in the production of tangible personal property or the delivery of other services that are for sale (business to business transactions). Imposes a surcharge tax on social media providers. Defines "social media provider" as a social media company that: (1) maintains a public social media platform; (2) has more than 1,000,000 active Indiana account holders; (3) has annual gross revenue derived from social media advertising services in Indiana of at least $1,000,000; and (4) derives economic benefit from the data individuals in Indiana share with the company. Provides that the surcharge tax is equal to: (1) the annual gross revenue derived from social media advertising services in Indiana in a calendar year multiplied by 7%; plus (2) the total number of the social media provider's active Indiana account holders in a calendar year multiplied by $1. Establishes the online bullying, social isolation, and suicide prevention fund (fund) for the purposes of providing: (1) online bullying prevention; or (2) social isolation and suicide prevention; training and research for counselors and educational institutions. Provides that the division of mental health and addiction shall administer the fund. Transfers 10% of the revenue from the surcharge tax to the fund. Transfers the remaining surcharge tax revenue to the rural broadband fund.
 Current Status:   1/10/2022 - Referred to Senate Rules and Legislative Procedure
 Recent Status:   1/10/2022 - First Reading
1/10/2022 - Authored By Andy Zay
 
SB375811 UTILITY LOCATION PROGRAM. (MESSMER M) Provides that an operator of underground facilities (operator) that violates Indiana law regarding marking of underground facilities located in the area of a proposed excavation or demolition is subject to a civil penalty of not more than $25,000 for each violation for each day the violation persists, not to exceed $1,000,000 for any related series of violations. Requires a person responsible for performing a proposed excavation or demolition (excavator) to provide notice of the excavation or demolition to Indiana 811: (1) at least two, but not more than 20, full working days before the proposed excavation or demolition if the proposed area of excavation or demolition is less than 2,000 linear feet; and (2) at least 10, but not more than 20, full working days before the proposed excavation or demolition if the proposed area of excavation or demolition is 2,000 linear feet or greater. Requires an excavator to provide separate notice, and a separate request for location of underground facilities, to Indiana 811 for each 2,000 linear feet of proposed excavation or demolition, regardless of whether the proposed excavation or demolition will take place in an incorporated area. Provides that notice provided to Indiana 811 of a proposed excavation or demolition: (1) expires 20 days after the notice is submitted if the proposed area of excavation or demolition is less than 2,000 linear feet; and (2) expires 90 days after the notice is submitted if the proposed area of excavation or demolition is 2,000 linear feet or greater, and may be renewed for additional 90 day periods. Requires an operator that receives notice of a proposed excavation or demolition of less than 2,000 linear feet to provide to the excavator, not later than 7:00 a.m. on the third working day after the operator receives the notice, location information regarding the operator's underground facilities located in the area of the proposed excavation or demolition. Provides that if Indiana 811 receives notice of a proposed excavation or demolition of 2,000 linear feet or more, Indiana 811 shall schedule a meeting between the excavator and any operator with underground facilities located in the area of the proposed excavation or demolition. Provides that at the meeting: (1) the excavator shall: (A) describe the scope of the proposed excavation or demolition; and (B) present a written proposed marking agreement; and (2) the excavator and the operators shall negotiate in good faith regarding the proposed marking agreement. Requires an operator that does not sign the marking agreement as presented or amended at the meeting to: (1) mark the operator's underground facilities not later than 48 hours before the scheduled commencement of the excavation or demolition; and (2) maintain the markers such that the markers remain reasonably visible until the completion of the excavation or demolition. Provides that an excavator or operator that does not negotiate in good faith regarding a proposed marking agreement is subject to: (1) a civil penalty of not more than $1,000; and (2) reimbursement of the marking expenses of each other operator that incurred expenses in marking the operator's underground facilities in the area of the excavation.
 Current Status:   1/11/2022 - Referred to Senate Utilities
 Recent Status:   1/11/2022 - First Reading
1/11/2022 - Authored By Mark Messmer
 
SB378ASSESSMENT OF BUSINESS PERSONAL PROPERTY. (BUCHANAN B) Increases the acquisition cost threshold for the business personal property tax exemption from $80,000 to $250,000. Provides an exemption for business personal property regardless of the acquisition cost that applies only if the property is placed in service in calendar year 2023. Allows the exemption for the entire useful life of the property. Requires the department of local government finance to adopt rules to amend the Indiana Administrative Code to reduce the minimum valuation percentage for depreciable personal property from 30% to 27.5% for the 2023 assessment date, and to 25% for assessment dates beginning in 2024 and thereafter. Amends the county option exemption for business personal property to allow counties to adopt an exemption ordinance that applies only to the first five year period after new business personal property is placed in service and that would require the personal property to be placed back on the tax rolls beginning in the sixth year of its useful life. Makes conforming changes.
 Current Status:   1/11/2022 - Senate Tax and Fiscal Policy, (Bill Scheduled for Hearing); Time & Location: 9:30 AM, Rm. 431
 Recent Status:   1/10/2022 - Referred to Senate Tax and Fiscal Policy
1/10/2022 - First Reading
 
SB382VARIOUS TAX MATTERS. (HOLDMAN T) Recodifies state income tax provisions regarding determination of state adjusted gross income. Allows certain corporations to make an election to determine the corporation's state adjusted gross income tax under specified provisions. Requires all wagering taxes to be reported and remitted electronically through the department of state revenue (department) online tax filing program. Amends the distribution date for certain alcoholic beverage tax revenue and wagering tax and fee revenue. Clarifies provisions regarding application of the sales tax to transactions in which a person acquires an aircraft for rental or leasing in the ordinary course of the person's business. Reorganizes and revises provisions that apply to the sales tax exemption for nonprofit organizations. Reorganizes and revises provisions regarding sales tax exemptions for utilities. Amends sales tax provisions that apply to wholesale sales. Clarifies that a marketplace facilitator is considered the retail merchant for transactions it facilitates on its marketplace regardless as to whether the marketplace facilitator has a contractual relationship with the seller. Allows nonresident shareholders and partners of a partnership to make an election to opt out of withholding tax requirements in certain specified circumstances. Clarifies the reporting process used for distribution of local income tax revenue to conform to current practice. Amends due date provisions for returns, refunds, assessments, or other submissions under the state income tax and financial institutions tax. Provides that an election by a corporation to make a consolidated return continues to apply following a corporate reorganization or sale. Makes technical and clarifying changes to the procedures for reporting federal partnership audit adjustments. Increases the number of years a local income tax (LIT) expenditure tax rate for correctional facilities and rehabilitation facilities may be imposed from 22 to 25 years in the case of a tax rate adopted after June 30, 2022. Adds procedures to allow the department to offset LIT distributions to local units when an over distribution has been made either in error or because a taxpayer refund is approved after the distribution. Makes a technical correction to tax penalty provisions that apply to pass through entities. Reduces the tax rate imposed on the distribution of closed system cartridges beginning July 1, 2022, from 25% to 20% of the wholesale price. Requires remote sellers to collect the tobacco product tax on taxable products. Provides a more specific definition of "tobacco products" for purposes of the tobacco products tax. Clarifies that, in the case of distributor to distributor transactions, the tobacco products tax is imposed at the time a distributor first receives the tobacco products in Indiana. Amends provisions that apply to a refund of a tobacco products license fee when a license is surrendered to the department before its expiration. Imposes a penalty on retailers who purchase tobacco products or cigarettes from a distributor who has not obtained a registration certificate from the department (or whose registration certification is revoked or suspended). Authorizes the department to revoke or suspend a registration certificate for failure to comply with certain reporting requirements. Provides the basis upon which the department may refuse to issue or renew a registration certificate. Provides that the department may require reporting of any information reasonably necessary to determine alcoholic beverage excise tax liability. Clarifies provisions that specify the effective date of an innkeeper's tax ordinance and the subsequent tax collection duties of the department. Adds similar provisions under the food and beverage tax. Requires the budget agency to transfer $7,100,000 from the state general fund to the Indiana geographic information office (office) to be used for the purposes of funding the office and the implementation of the geographic information system (GIS) for the department of revenue local income tax purposes. Requires the budget agency to create a report on the current GIS related contract costs for all state agencies that could be eliminated in order to offset the required future state appropriations needed to fund the office and submit the report to the interim study committee on fiscal policy before November 1, 2022. Makes conforming changes. Changes population parameters to reflect the population count determined under the 2020 decennial census.
 Current Status:   1/11/2022 - Referred to Senate Tax and Fiscal Policy
 Recent Status:   1/11/2022 - First Reading
1/11/2022 - Authored By Travis Holdman
 
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