Indiana Senate Bill 209 (Prior Session Legislation)

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Spectrum: Slight Partisan Bill (Republican 11-4)
Status: Engrossed on February 17 2021 - 50% progression, died in committee
Action: 2021-03-01 - First reading: referred to Committee on Ways and Means
Pending: House Ways and Means Committee
Text: Latest bill text (Amended) [PDF]

Foster care program tax credit. Provides a tax credit for a taxpayer that makes a monetary contribution to a qualifying foster care organization. Defines a "qualifying foster care organization" as an organization that (1) is exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code; (2) provides foster care prevention services and programs or direct assistance to individuals in the foster care system; (3) spends at least 50% of its available revenue on qualified services to Indiana residents; (4) affirms it will continue spending at least 50% of its available revenue on qualified services to Indiana residents; and (5) provides ongoing qualified services to at least 200 Indiana residents. Provides that the department of state revenue (department) shall grant a tax credit against any state tax liability due equal to 50% of the amount of the monetary contribution by a person to a qualifying foster care organization. Provides that the tax credit that a taxpayer receives may not exceed $10,000 for any taxable year. Provides that the amount of tax credits allowed may not exceed $2,000,000 in the state fiscal year. Provides that to claim a tax credit an application must be filed with the department. Provides that the department shall promptly notify an applicant whether, or the extent to which, the tax credit is allowable in the state fiscal year in which the application is filed. Provides that when the total credits approved equal the maximum amount allowable in any state fiscal year, no application thereafter filed for that fiscal year shall be approved. Provides that the tax credit chapter expires in 2025.

Foster care program tax credit.

Sen. Blake Doriot [R]	Sen. Chris Garten [R]	Sen. Aaron Freeman [R]	Sen. Jon Ford [R]
Sen. Linda Rogers [R]	Sen. John Crane [R]	Sen. Ronald Grooms [R]	Sen. Fady Qaddoura [D]
Sen. J.D. Ford [D]	Sen. Andy Zay [R]	Sen. Ed Charbonneau [R]	Sen. Timothy Lanane [D]
Sen. David Niezgodski [D]	Rep. Doug Miller [R]	Rep. Dale DeVon [R]

2021-02-16 - Senate - Senate - Third reading (Y: 46 N: 0 NV: 0 Abs: 4) [PASS]
2021-02-09 - Senate - Senate - Committee Vote (Y: 13 N: 0 NV: 0 Abs: 0) [PASS]
2021-01-25 - Senate - Senate - Committee Vote (Y: 8 N: 0 NV: 0 Abs: 1) [PASS]

Date	Chamber	Action
2021-03-01	House	First reading: referred to Committee on Ways and Means
2021-02-17	Senate	Referred to the House
2021-02-16	Senate	Cosponsor: Representative DeVon
2021-02-16	Senate	House sponsor: Representative Miller D
2021-02-16	Senate	Third reading: passed; Roll Call 126: yeas 46, nays 0
2021-02-11	Senate	Senator Niezgodski added as coauthor
2021-02-11	Senate	Senators Charbonneau and Lanane added as coauthors
2021-02-11	Senate	Second reading: ordered engrossed
2021-02-09	Senate	Committee report: amend do pass, adopted
2021-02-02	Senate	Senator Zay added as coauthor
2021-02-02	Senate	Senator Ford J.D. added as coauthor
2021-01-26	Senate	Senators Crane, Grooms, Qaddoura added as coauthors
2021-01-26	Senate	Committee report: amend do pass adopted; reassigned to Committee on Tax and Fiscal Policy
2021-01-25	Senate	Senators Ford Jon and Rogers added as coauthors
2021-01-25	Senate	Senator Freeman added as third author
2021-01-25	Senate	Senator Garten added as second author
2021-01-07	Senate	First reading: referred to Committee on Family and Children Services
2021-01-07	Senate	Authored by Senator Doriot

Type	Source
Summary	https://iga.in.gov/legislative/2021/bills/senate/209/details
Text	http://iga.in.gov/static-documents/7/1/c/5/71c5893d/SB0209.01.INTR.pdf
Text	http://iga.in.gov/static-documents/d/7/1/2/d7121fe5/SB0209.01.INTR.pdf
Text	http://iga.in.gov/static-documents/f/e/d/b/fedb320e/SB0209.02.COMS.pdf
Text	http://iga.in.gov/static-documents/4/a/d/9/4ad9658b/SB0209.02.COMS.pdf
Text	http://iga.in.gov/static-documents/2/8/2/3/2823c531/SB0209.03.COMS.pdf
Supplement	http://iga.in.gov/static-documents/1/5/c/c/15ccb8d2/SB0209.01.INTR.FN001.pdf
Supplement	http://iga.in.gov/static-documents/3/8/8/a/388ad0e0/SB0209.02.COMS.FN001.pdf
Supplement	http://iga.in.gov/static-documents/1/1/1/0/1110b1db/SB0209.01.INTR.CRS001.pdf
Supplement	http://iga.in.gov/static-documents/f/0/4/c/f04c71da/SB0209.03.COMS.FN001.pdf
Supplement	http://iga.in.gov/static-documents/d/5/a/a/d5aa1c6e/SB0209.03.COMS.FN002.pdf
Supplement	http://iga.in.gov/static-documents/0/4/a/9/04a9ea2c/SB0209.02.COMS.CRS001.pdf
Supplement	http://iga.in.gov/static-documents/4/1/8/2/4182b468/SB0209.03.COMS.FN003.pdf
Roll Call	http://iga.in.gov/static-documents/7/d/8/4/7d84d2ae/SB0209.01.INTR.02.pdf
Roll Call	http://iga.in.gov/static-documents/5/f/a/a/5faa048a/SB0209.02.COMS.01.pdf
Roll Call	http://iga.in.gov/static-documents/f/2/8/d/f28dd46b/SB0209.126_S.pdf