Indiana Senate Bill 171 (Prior Session Legislation)

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Completed Legislative Action
Spectrum: Slight Partisan Bill (Republican 6-2)
Status: Passed on May 5 2019 - 100% progression
Action: 2019-05-05 - Public Law 214
Text: Latest bill text (Enrolled) [PDF]

State and local administration. Makes the filing deadlines for property tax deductions applicable to mobile homes and manufactured homes that are not assessed as real property the same as the filing deadlines for property tax deductions applicable to real property. Repeals the coal conversion system property tax deduction, the coal combustion product property tax deduction, the recycled coal combustion byproduct personal property tax deduction, the aircraft property tax deduction, the intrastate aircraft property tax deduction, the Hoosier alternative fuel vehicle manufacturer investment income tax credit, and the local income tax option hiring incentive credit. Extends the legislative services agency tax incentive review schedule from five to seven years. Provides that a redevelopment commission or other entity that creates a tax increment financing area shall file the resolution and supporting documents that create the tax increment financing area with both the county auditor in which the tax increment financing area is located and the department of local government finance within 30 days after the redevelopment commission or other entity takes final action on the resolution. Provides that if a redevelopment commission or other entity that creates a tax increment financing area files the resolution and supporting documents with either the county auditor and the department of local government finance after the first anniversary of the effective date of the tax increment financing area, the county auditor shall compute the base assessed value of the tax increment financing area using the assessment date immediately preceding the later of the date on which the documents were filed with the county auditor or the date on which the documents were filed with the department of local government finance. Urges the study of the advisability of eliminating the mortgage property tax deduction and the advisability of increasing the homestead standard deduction.

State and local administration. Makes the filing deadlines for property tax deductions applicable to mobile homes and manufactured homes that are not assessed as real property the same as the filing deadlines for property tax deductions applicable to real property. Repeals the coal conversion system property tax deduction, the coal combustion product property tax deduction, the recycled coal combustion byproduct personal property tax deduction, the aircraft property tax deduction, the intrastate aircraft property tax deduction, the Hoosier alternative fuel vehicle manufacturer investment income tax credit, and the local income tax option hiring incentive credit. Extends the legislative services agency tax incentive review schedule from five to seven years. Provides that a redevelopment commission or other entity that creates a tax increment financing area shall file the resolution and supporting documents that create the tax increment financing area with both the county auditor in which the tax increment financing area is located and the department of local government finance within 30 days after the redevelopment commission or other entity takes final action on the resolution. Provides that if a redevelopment commission or other entity that creates a tax increment financing area files the resolution and supporting documents with either the county auditor and the department of local government finance after the first anniversary of the effective date of the tax increment financing area, the county auditor shall compute the base assessed value of the tax increment financing area using the assessment date immediately preceding the later of the date on which the documents were filed with the county auditor or the date on which the documents were filed with the department of local government finance. Urges the study of the advisability of eliminating the mortgage property tax deduction and the advisability of increasing the homestead standard deduction.

Sen. Travis Holdman [R]	Sen. Erin Houchin [R]	Sen. Eric Koch [R]	Sen. Lonnie Randolph [D]
Sen. Mike Bohacek [R]	Rep. Todd Huston [R]	Rep. Matthew Lehman [R]	Rep. Mara Reardon [D]

2019-04-24 - House - House - Rules Suspended. Conference Committee Report 1 (Y: 94 N: 0 NV: 1 Abs: 5) [PASS]
2019-04-24 - Senate - Senate - Rules Suspended. Conference Committee Report 1 (Y: 49 N: 0 NV: 0 Abs: 1) [PASS]
2019-04-02 - House - House - Third reading (Y: 95 N: 0 NV: 1 Abs: 4) [PASS]
2019-04-01 - House - House - Amendment #2 (Campbell) failed (Y: 21 N: 73 NV: 3 Abs: 3) [FAIL]
2019-03-27 - House - House - Committee Vote (Y: 23 N: 0 NV: 0 Abs: 1) [PASS]
2019-02-12 - Senate - Third reading (Y: 48 N: 0 NV: 1 Abs: 1) [PASS]
2019-02-05 - Senate - Senate - Committee Vote (Y: 14 N: 0 NV: 0 Abs: 0) [PASS]

Date	Chamber	Action
2019-05-05	Senate	Public Law 214
2019-05-05	Senate	Signed by the Governor
2019-04-30	Senate	Signed by the President of the Senate
2019-04-29	House	Signed by the Speaker
2019-04-24	Senate	Signed by the President Pro Tempore
2019-04-24	House	Rules Suspended. Conference Committee Report 1: adopted by the House; Roll Call 626: yeas 94, nays 0
2019-04-24	Senate	Rules Suspended. Conference Committee Report 1: adopted by the Senate; Roll Call 588: yeas 49, nays 0
2019-04-23	House	CCR # 1 filed in the House
2019-04-23	Senate	CCR # 1 filed in the Senate
2019-04-23	Senate	Senator Merritt added as conferee
2019-04-23	Senate	Senator Ford J.D. removed as conferee
2019-04-18	House	House advisors appointed: Lehman, Barrett and Pryor
2019-04-18	House	House conferees appointed: Huston and Candelaria Reardon
2019-04-18	Senate	Senate advisors appointed: Houchin, Niezgodski and Koch
2019-04-18	Senate	Senate conferees appointed: Holdman and Ford J.D.
2019-04-18	Senate	Senate dissented from House amendments
2019-04-17	Senate	Motion to dissent filed
2019-04-03	House	Returned to the Senate with amendments
2019-04-02	House	Representative Candelaria Reardon added as cosponsor
2019-04-02	House	Third reading: passed; Roll Call 389: yeas 95, nays 0
2019-04-01	House	Amendment #2 (Campbell) failed; Roll Call 379: yeas 21, nays 73
2019-04-01	House	Second reading: ordered engrossed
2019-03-28	House	Committee report: amend do pass, adopted
2019-02-26	House	First reading: referred to Committee on Ways and Means
2019-02-13	Senate	Referred to the House
2019-02-12	Senate	Senator Koch added as third author
2019-02-12	Senate	Cosponsor: Representative Lehman
2019-02-12	Senate	House sponsor: Representative Huston
2019-02-12	Senate	Third reading: passed; Roll Call 107: yeas 48, nays 0
2019-02-11	Senate	Senator Bohacek added as coauthor
2019-02-11	Senate	Senator Houchin added as second author
2019-02-11	Senate	Amendment #1 (Holdman) prevailed; voice vote
2019-02-11	Senate	Second reading: amended, ordered engrossed
2019-02-07	Senate	Senator Randolph added as coauthor
2019-02-05	Senate	Committee report: do pass, adopted
2019-01-03	Senate	First reading: referred to Committee on Tax and Fiscal Policy
2019-01-03	Senate	Authored by Senator Holdman

Type	Source
Summary	https://iga.in.gov/legislative/2019/bills/senate/171/details
Text	http://iga.in.gov/static-documents/6/1/a/9/61a94edc/SB0171.01.INTR.pdf
Text	http://iga.in.gov/static-documents/d/e/c/9/dec9fa13/SB0171.02.COMS.pdf
Text	http://iga.in.gov/static-documents/3/2/6/e/326e76e7/SB0171.02.COMS.pdf
Text	http://iga.in.gov/static-documents/3/c/0/f/3c0fe417/SB0171.03.ENGS.pdf
Text	http://iga.in.gov/static-documents/5/5/6/6/5566e3f7/SB0171.03.ENGS.pdf
Text	http://iga.in.gov/static-documents/f/e/6/3/fe638761/SB0171.04.COMH.pdf
Text	http://iga.in.gov/static-documents/7/d/d/7/7dd77110/SB0171.04.COMH.pdf
Text	http://iga.in.gov/static-documents/5/7/8/9/57890c98/SB0171.05.ENRH.pdf
Roll Call	http://iga.in.gov/static-documents/d/7/5/a/d75a8219/SB0171.01.INTR.01.pdf
Roll Call	http://iga.in.gov/static-documents/6/d/6/7/6d678723/SB0171.107.pdf
Roll Call	http://iga.in.gov/static-documents/3/1/5/6/31565b07/SB0171.03.ENGS.00.pdf
Roll Call	http://iga.in.gov/static-documents/5/3/b/f/53bf1afd/SB0171.379.pdf
Roll Call	http://iga.in.gov/static-documents/f/e/7/0/fe70aaf5/SB0171.389.pdf
Roll Call	http://iga.in.gov/static-documents/2/e/a/9/2ea968c7/SB0171.588.pdf
Roll Call	http://iga.in.gov/static-documents/8/a/4/9/8a494dd4/SB0171.626.pdf