IN SB0234 | 2021 | Regular Session

Status

Completed Legislative Action
Spectrum: Strong Partisan Bill (Republican 33-3)
Status: Passed on April 22 2021 - 100% progression
Action: 2021-04-22 - Public Law 97
Text: Latest bill text (Enrolled) [PDF]

Summary

Withholding tax remittance. Requires the department of state revenue (department) to provide written notice, by electronic means, to each employer that is registered in the department's online INTIME program and whose employer's Form WH-1 monthly withholding tax report or withholding tax remittance is past due. Requires each payroll service provider to annually register with the department beginning January 1, 2022. Specifies the contents of the annual registration form. Defines "payroll service provider" and "responsible person" for purposes of these provisions. Provides that the department may charge an annual payroll service provider registration fee for purposes of the registration program. Provides that a provider shall be permitted to retain any income generated on business client (client) funds while held in a provider's legal possession pending remittance to authorized payees if the client agreement expressly permits it and the provider complies with certain rules. Provides that a payroll service provider contract must include a provision that specifies that if the payroll service provider fails to deposit or remit a business client's employer withholding taxes when due, and the failure is caused by an error or omission of the payroll service provider and not by the business client, the payroll service provider shall be required to reimburse the business client for the business client's payment of any penalties or interest assessed by the department as a result of the failure. Provides that, if a provider knowingly or intentionally fails to remit taxes withheld, the provider is liable and responsible persons shall be personally liable for such taxes that were withheld and not remitted, along with penalties and interest. Provides that a responsible person of the provider who knowingly or intentionally fails to remit taxes that were withheld commits a Class A misdemeanor, and increases the penalty depending on the amount of taxes that were not remitted. Provides that the liability shall not be construed to relieve the liability of the employer or any person otherwise with a duty to withhold. Provides that the employer's address shall be the address of record with the department for withholding tax purposes and that a payroll service provider may not change the address of record with the department.

Tracking Information

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Title

Withholding tax remittance.

Sponsors


Roll Calls

2021-04-08 - Senate - Senate - Senate concurred in House amendments (Y: 47 N: 0 NV: 1 Abs: 2) [PASS]
2021-03-30 - House - House - Third reading (Y: 89 N: 3 NV: 2 Abs: 6) [PASS]
2021-03-24 - House - House - Committee Vote (Y: 11 N: 0 NV: 0 Abs: 1) [PASS]
2021-03-17 - House - House - Committee Vote (Y: 20 N: 1 NV: 0 Abs: 2) [PASS]
2021-02-16 - Senate - Senate - Third reading (Y: 46 N: 0 NV: 0 Abs: 4) [PASS]
2021-02-09 - Senate - Senate - Committee Vote (Y: 11 N: 0 NV: 0 Abs: 0) [PASS]

History

DateChamberAction
2021-04-22SenatePublic Law 97
2021-04-22SenateSigned by the Governor
2021-04-21SenateSigned by the President of the Senate
2021-04-13HouseSigned by the Speaker
2021-04-12SenateSigned by the President Pro Tempore
2021-04-08SenateSenate concurred in House amendments; Roll Call 373: yeas 47, nays 0
2021-04-06SenateMotion to concur filed
2021-03-31HouseReturned to the Senate with amendments
2021-03-30HouseThird reading: passed; Roll Call 330: yeas 89, nays 3
2021-03-29HouseSecond reading: ordered engrossed
2021-03-25HouseCommittee report: amend do pass, adopted
2021-03-18HouseReferred to the Courts and Criminal Code pursuant to House Rule 127
2021-03-18HouseCommittee report: amend do pass, adopted
2021-03-02HouseFirst reading: referred to Committee on Ways and Means
2021-02-17SenateReferred to the House
2021-02-16SenateSenator Walker K added as coauthor
2021-02-16SenateSenator Houchin added as coauthor
2021-02-16SenateSenator Ford Jon added as coauthor
2021-02-16SenateSenators Donato and Baldwin added as coauthors
2021-02-16SenateCosponsors: Representatives Lehman, Cherry, Thompson
2021-02-16SenateHouse sponsor: Representative Miller D
2021-02-16SenateThird reading: passed; Roll Call 130: yeas 46, nays 0
2021-02-15SenateSenator Zay added as coauthor
2021-02-15SenateSenator Tomes added as coauthor
2021-02-15SenateSenator Sandlin added as coauthor
2021-02-15SenateSenators Koch, Boots, Grooms added as coauthors
2021-02-15SenateSenator Ford J.D. added as coauthor
2021-02-15SenateSenator Alting added as coauthor
2021-02-11SenateSecond reading: ordered engrossed
2021-02-09SenateCommittee report: amend do pass, adopted
2021-01-28SenateSenators Messmer, Walker G, Mishler, Busch, Charbonneau, Bassler, Qaddoura, Bohacek added as coauthors
2021-01-28SenateSenators Kruse and Niemeyer added as coauthors
2021-01-26SenateSenator Buck added as coauthor
2021-01-25SenateSenators Raatz and Niezgodski added as coauthors
2021-01-14SenateSenators Doriot, Garten, Perfect added as coauthors
2021-01-14SenateSenator Buchanan added as third author
2021-01-14SenateSenator Holdman added as second author
2021-01-07SenateFirst reading: referred to Committee on Tax and Fiscal Policy
2021-01-07SenateAuthored by Senator Rogers

Indiana State Sources

TypeSource
Summaryhttp://iga.in.gov/legislative/2021/bills/senate/234/
Texthttp://iga.in.gov/static-documents/9/e/a/d/9ead8280/SB0234.01.INTR.pdf
Texthttp://iga.in.gov/static-documents/5/e/4/b/5e4b4e25/SB0234.01.INTR.pdf
Texthttp://iga.in.gov/static-documents/d/a/8/7/da873768/SB0234.02.COMS.pdf
Texthttp://iga.in.gov/static-documents/d/e/f/0/def0b20e/SB0234.02.COMS.pdf
Texthttp://iga.in.gov/static-documents/2/b/6/9/2b698d98/SB0234.03.COMH.pdf
Texthttp://iga.in.gov/static-documents/5/b/1/a/5b1ab818/SB0234.03.COMH.pdf
Texthttp://iga.in.gov/static-documents/3/4/6/5/346515d4/SB0234.04.COMH.pdf
Texthttp://iga.in.gov/static-documents/6/7/c/2/67c23835/SB0234.04.COMH.pdf
Texthttp://iga.in.gov/static-documents/f/2/0/d/f20dbdf1/SB0234.05.ENRH.pdf
Supplementhttp://iga.in.gov/static-documents/0/c/5/2/0c528dc0/SB0234.01.INTR.FN001.pdf
Supplementhttp://iga.in.gov/static-documents/5/a/a/0/5aa09b34/SB0234.02.COMS.FN001.pdf
Supplementhttp://iga.in.gov/static-documents/7/3/f/7/73f7233d/SB0234.02.COMS.FN002.pdf
Supplementhttp://iga.in.gov/static-documents/a/a/5/e/aa5e1332/SB0234.01.INTR.CRS001.pdf
Supplementhttp://iga.in.gov/static-documents/2/0/9/5/2095d44e/SB0234.02.COMS.FN003.pdf
Supplementhttp://iga.in.gov/static-documents/1/3/0/0/130072ba/SB0234.03.COMH.FN001.pdf
Supplementhttp://iga.in.gov/static-documents/8/9/e/9/89e912d5/SB0234.02.COMS.CRH001.pdf
Supplementhttp://iga.in.gov/static-documents/6/3/d/7/63d7e45c/SB0234.03.COMH.CRH001.pdf
Supplementhttp://iga.in.gov/static-documents/3/1/a/a/31aa0ddd/SB0234.04.COMH.FN001.pdf
Supplementhttp://iga.in.gov/static-documents/c/9/d/c/c9dc2636/SB0234.04.COMH.FN002.pdf
Supplementhttp://iga.in.gov/static-documents/2/7/0/f/270faf18/SB0234.04.COMH.FN003.pdf
Supplementhttp://iga.in.gov/static-documents/c/2/3/f/c23fa552/SB0234.04.COMH.CON01.pdf
Supplementhttp://iga.in.gov/static-documents/f/3/2/1/f32139d4/SB0234.05.ENRH.FN001.pdf
Roll Callhttp://iga.in.gov/static-documents/d/d/a/e/ddae26a4/SB0234.01.INTR.00.pdf
Roll Callhttp://iga.in.gov/static-documents/0/5/0/b/050bae2c/SB0234.130_S.pdf
Roll Callhttp://iga.in.gov/static-documents/c/5/e/c/c5ec7355/SB0234.02.COMS.00.pdf
Roll Callhttp://iga.in.gov/static-documents/6/9/0/8/6908dbf4/SB0234.03.COMH.00.pdf
Roll Callhttp://iga.in.gov/static-documents/f/5/f/6/f5f60833/SB0234.330_H.pdf
Roll Callhttp://iga.in.gov/static-documents/0/2/c/e/02ced9ff/SB0234.373_S.pdf

Bill Comments 750

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