IN HB1065 | 2020 | Regular Session

Status

Completed Legislative Action
Spectrum: Partisan Bill (Republican 5-0)
Status: Passed on March 30 2020 - 100% progression
Action: 2020-03-30 - Public Law 154
Text: Latest bill text (Enrolled) [PDF]

Summary

Various tax matters. 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.

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Title

Various tax matters.

Sponsors


Roll Calls

2020-03-11 - Senate - Senate - Rules Suspended. Conference Committee Report 1 (Y: 31 N: 18 NV: 0 Abs: 1) [PASS]
2020-03-11 - House - House - Rules Suspended. Conference Committee Report 1 (Y: 52 N: 40 NV: 0 Abs: 8) [PASS]
2020-03-03 - Senate - Senate - Third reading (Y: 31 N: 19 NV: 0 Abs: 0) [PASS]
2020-03-02 - Senate - Senate - Amendment #6 (Rogers) prevailed (Y: 26 N: 25 NV: 0 Abs: 0) [PASS]
2020-03-02 - Senate - Senate - Amendment #1 (Freeman) prevailed (Y: 37 N: 11 NV: 2 Abs: 0) [PASS]
2020-02-25 - Senate - Senate - Committee Vote (Y: 9 N: 4 NV: 0 Abs: 0) [PASS]
2020-01-30 - House - House - Third reading (Y: 59 N: 28 NV: 6 Abs: 7) [PASS]
2020-01-29 - House - House - Amendment #1 (Porter) failed (Y: 33 N: 60 NV: 3 Abs: 4) [FAIL]
2020-01-27 - House - House - Committee report (Y: 63 N: 31 NV: 2 Abs: 4) [PASS]
2020-01-27 - House - House - Minority report (DeLaney) not substituted for majority report (Y: 32 N: 62 NV: 2 Abs: 4) [FAIL]
2020-01-23 - House - House - Committee Vote (Y: 12 N: 9 NV: 0 Abs: 3) [PASS]

History

DateChamberAction
2020-03-30HousePublic Law 154
2020-03-21HouseSigned by the Governor
2020-03-18SenateSigned by the President of the Senate
2020-03-16HouseSigned by the Speaker
2020-03-12SenateSigned by the President Pro Tempore
2020-03-11SenateRules Suspended. Conference Committee Report 1: adopted by the Senate; Roll Call 397: yeas 31, nays 18
2020-03-11HouseRules Suspended. Conference Committee Report 1: adopted by the House; Roll Call 391: yeas 52, nays 40
2020-03-11SenateCCR # 1 filed in the Senate
2020-03-11HouseCCR # 1 filed in the House
2020-03-11SenateSenator Charbonneau added as conferee
2020-03-11SenateSenator Melton removed as conferee
2020-03-11HouseRepresentative Jordan added as conferee
2020-03-11HouseRepresentative Porter removed as conferee
2020-03-11HouseRepresentative Jordan removed as advisor
2020-03-05SenateSenator Rogers added as advisor
2020-03-05SenateSenate advisors appointed: Bohacek and Niezgodski
2020-03-05SenateSenate conferees appointed: Holdman and Melton
2020-03-04HouseHouse advisors appointed: Brown T, Mayfield, Cherry, Jordan, DeLaney, Hamilton, Pierce and Pryor
2020-03-04HouseHouse conferees appointed: Thompson and Porter
2020-03-04HouseHouse dissented from Senate amendments
2020-03-04HouseMotion to dissent filed
2020-03-04SenateReturned to the House with amendments
2020-03-03SenateThird reading: passed; Roll Call 282: yeas 31, nays 19
2020-03-02SenateAmendment #10 (Niezgodski) failed; voice vote
2020-03-02SenateAmendment #9 (Holdman) prevailed; voice vote
2020-03-02SenateAmendment #8 (Mishler) prevailed; voice vote
2020-03-02SenateAmendment #7 (Holdman) prevailed; voice vote
2020-03-02SenateAmendment #6 (Rogers) prevailed; Roll Call 260: yeas 26, nays 25
2020-03-02SenateAmendment #5 (Holdman) prevailed; voice vote
2020-03-02SenateAmendment #3 (Holdman) prevailed; voice vote
2020-03-02SenateAmendment #2 (Raatz) prevailed; voice vote
2020-03-02SenateAmendment #1 (Freeman) prevailed; Roll Call 259: yeas 37, nays 11
2020-03-02SenateSecond reading: amended, ordered engrossed
2020-02-27SenateSenator Charbonneau added as second sponsor
2020-02-25SenateCommittee report: amend do pass, adopted
2020-02-05SenateFirst reading: referred to Committee on Tax and Fiscal Policy
2020-01-31HouseReferred to the Senate
2020-01-30HouseSenate sponsor: Senator Holdman
2020-01-30HouseThird reading: passed; Roll Call 149: yeas 59, nays 28
2020-01-29HouseAmendment #2 (Porter) failed; voice vote
2020-01-29HouseAmendment #1 (Porter) failed; Roll Call 117: yeas 33, nays 60
2020-01-29HouseSecond reading: ordered engrossed
2020-01-27HouseCommittee report: amend do pass, adopted Roll Call 64: yeas 63, nays 31
2020-01-27HouseMinority report (DeLaney) not substituted for majority report
2020-01-23HouseRepresentative Clere added as coauthor
2020-01-21HouseRepresentative Heine added as coauthor
2020-01-06HouseFirst reading: referred to Committee on Ways and Means
2020-01-06HouseAuthored by Representative Thompson

Indiana State Sources

TypeSource
Summaryhttp://iga.in.gov/legislative/2020/bills/house/1065/
Texthttp://iga.in.gov/static-documents/4/b/c/3/4bc33584/HB1065.01.INTR.pdf
Texthttp://iga.in.gov/static-documents/2/6/5/6/265696a1/HB1065.01.INTR.pdf
Texthttp://iga.in.gov/static-documents/b/2/1/9/b219f01b/HB1065.02.COMH.pdf
Texthttp://iga.in.gov/static-documents/e/7/9/a/e79a8755/HB1065.02.COMH.pdf
Texthttp://iga.in.gov/static-documents/e/8/6/8/e868214f/HB1065.03.COMS.pdf
Texthttp://iga.in.gov/static-documents/2/3/2/0/2320c62c/HB1065.03.COMS.pdf
Texthttp://iga.in.gov/static-documents/2/c/5/7/2c570aed/HB1065.04.ENGS.pdf
Texthttp://iga.in.gov/static-documents/6/b/d/a/6bdaabe7/HB1065.04.ENGS.pdf
Texthttp://iga.in.gov/static-documents/f/5/0/c/f50cd40b/HB1065.05.ENRS.pdf
Roll Callhttp://iga.in.gov/static-documents/9/f/6/4/9f64ddda/HB1065.01.INTR.03.pdf
Roll Callhttp://iga.in.gov/static-documents/8/a/7/5/8a752d16/HB1065.63_H.pdf
Roll Callhttp://iga.in.gov/static-documents/8/0/7/6/8076a178/HB1065.64_H.pdf
Roll Callhttp://iga.in.gov/static-documents/8/7/6/4/87644fc3/HB1065.117_H.pdf
Roll Callhttp://iga.in.gov/static-documents/8/3/d/8/83d89c95/HB1065.149_H.pdf
Roll Callhttp://iga.in.gov/static-documents/0/1/6/7/0167ed01/HB1065.02.COMH.03.pdf
Roll Callhttp://iga.in.gov/static-documents/1/b/4/3/1b430d83/HB1065.259_S.pdf
Roll Callhttp://iga.in.gov/static-documents/2/7/4/d/274d08cd/HB1065.260_S.pdf
Roll Callhttp://iga.in.gov/static-documents/b/5/e/3/b5e34400/HB1065.282_S.pdf
Roll Callhttp://iga.in.gov/static-documents/8/4/1/1/84117067/HB1065.391_H.pdf
Roll Callhttp://iga.in.gov/static-documents/c/4/f/0/c4f03492/HB1065.397_S.pdf

Bill Comments

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