Indiana House Bill 1225 (Prior Session Legislation)

---

Spectrum: Partisan Bill (Republican 1-0)
Status: Introduced on January 14 2014 - 25% progression, died in committee
Action: 2014-01-14 - First Reading: Referred to Ways and Means
Pending: House Ways and Means Committee
Text: Latest bill text (Introduced) [PDF]

Provides that an individual who has a principal place of employment or business in a county other than the individual's county of residence shall pay a county adjusted gross income tax, county option income tax, or county economic development income tax imposed by the county where the individual maintains the principal place of employment or business at a rate that is one-fourth of the sum of certain tax rates imposed on residents of the county under those taxes. Excludes certain county adjusted gross income tax rates and county economic development income tax rates for capital improvements from the calculation of the tax rate imposed on the nonresident individual. Provides a credit against any tax imposed by the individual's county of residence equal to the amount of the tax paid to the county where the individual has the individual's principal place of employment or business.

Local option income taxes.

Rep. Michael Karickhoff [R]

Date	Chamber	Action
2014-01-14	House	First Reading: Referred to Ways and Means
2014-01-13	House	Authored by Representative Karickhoff.

Type	Source
Summary	https://iga.in.gov/legislative/2014/bills/house/1225/details
Text	http://iga.in.gov/static-documents/a/0/2/5/a0259fbc/HB1225.01.INTR.pdf