Indiana Senate Bill 383 (Prior Session Legislation)

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Completed Legislative Action
Spectrum: Bipartisan Bill
Status: Passed on April 29 2021 - 100% progression
Action: 2021-04-29 - Public Law 159
Text: Latest bill text (Enrolled) [PDF]

Various tax matters. Requires a corporation with gross income of more than $1,000,000 to file its corporate income tax return in an electronic manner specified by the department of state revenue (department). Provides a sales tax exemption for a utility scale battery energy storage system. Provides a sales tax exemption for public safety equipment and materials. Provides certain procedures for reporting federal partnership audit adjustments for purposes of the state adjusted gross income tax and financial institutions tax in order to conform with changes in federal law. Provides that the department may prescribe procedures: (1) by which a pass through entity remits tax; (2) for persons or entities that are otherwise subject to withholding but that may have circumstances such that standard tax computation may result in excess withholding; (3) for individuals and trusts that are residents for part of the taxable year and nonresidents for part of the taxable year; and (4) by which an entity may request alternative withholding arrangements. Requires the daily pari-mutuel breakage on wagers to be paid to the department, instead of the auditor of state, for deposit in the appropriate breed development fund. Requires a utility provider to maintain records sufficient to document each one to one meter change. Allows a person to request that the department reissue an exemption certificate with a new meter number in the event of a one to one meter change. Removes duplicate provisions regarding electronic filing requirements for sales tax and withholding tax remittance. Removes certain unnecessary information currently required for employer withholding tax reporting forms. Specifies that the penalty provisions in current law for failure to make a payment by electronic funds transfer also apply to a failure to make a payment by any other electronic means. Clarifies that an individual's estimated income tax filing and payment requirements include local income taxes. Clarifies the penalty calculation for failure to make estimated tax payments, including estimated utility receipts tax and financial institutions tax payments. Provides that a taxpayer may elect to claim a tax credit against the taxpayer's Indiana adjusted gross income tax liability for the amount of tax that is imposed in a foreign country but not due from the taxpayer under the laws of that foreign country until a tax year after the tax year in which the income subject to the foreign country's tax is included in the taxpayer's Indiana adjusted gross income (provides for retroactive application to tax years beginning after December 31, 2016). Sets a floor on the periodic change in the gasoline tax and the special fuel tax rates each year of not less than the rates in the preceding year. Provides that the fee to register a trailer that is registered under the International Registration Plan (IRP) shall be prorated based on the Indiana mileage percentage of the registrant's trucks and tractors registered under the IRP. Allows the department to release the name and business address of a person that is issued a retail merchant's certificate for the purpose of reporting the status of the person's certificate. Provides that the provision in current law requiring an out-of-state merchant to collect sales tax on retail transactions made in Indiana if certain threshold conditions are met extends to the following: (1) The waste tire management fee. (2) The fireworks public safety fee. (3) The prepaid wireless service charge. Provides that a township trustee casts the deciding vote to break a tie vote in the netownship board, except for a tie vote on increasing the township trustee's compensation. Makes a clarifying change to redevelopment tax credit provisions. Delays the expiration of provisions providing that a local income tax 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.

Various tax matters.

Sen. Travis Holdman [R]	Sen. Brian Buchanan [R]	Rep. Timothy Brown [R]	Rep. Gregory Porter [D]
Rep. Maureen Bauer [D]	Rep. Edward DeLaney [D]

2021-04-22 - House - House - Rules Suspended. Conference Committee Report 1 (Y: 69 N: 28 NV: 1 Abs: 2) [PASS]
2021-04-22 - Senate - Senate - Rules Suspended. Conference Committee Report 1 (Y: 49 N: 0 NV: 0 Abs: 1) [PASS]
2021-04-01 - House - House - Third reading (Y: 84 N: 5 NV: 1 Abs: 10) [PASS]
2021-03-30 - House - House - Amendment #3 (Bauer M) failed (Y: 28 N: 65 NV: 2 Abs: 5) [FAIL]
2021-03-24 - House - House - Committee Vote (Y: 22 N: 0 NV: 0 Abs: 1) [PASS]
2021-02-22 - Senate - Senate - Third reading (Y: 49 N: 0 NV: 0 Abs: 1) [PASS]
2021-02-16 - Senate - Senate - Committee Vote (Y: 13 N: 0 NV: 0 Abs: 0) [PASS]

Date	Chamber	Action
2021-04-29	Senate	Public Law 159
2021-04-29	Senate	Signed by the Governor
2021-04-28	Senate	Signed by the President of the Senate
2021-04-28	House	Signed by the Speaker
2021-04-23	Senate	Signed by the President Pro Tempore
2021-04-22	House	Rules Suspended. Conference Committee Report 1: adopted by the House; Roll Call 505: yeas 69, nays 28
2021-04-22	Senate	Rules Suspended. Conference Committee Report 1: adopted by the Senate; Roll Call 493: yeas 49, nays 0
2021-04-21	House	CCR # 1 filed in the House
2021-04-21	Senate	CCR # 1 filed in the Senate
2021-04-21	House	Representative Thompson added as conferee
2021-04-21	House	Representative Porter removed as conferee
2021-04-08	House	House advisors appointed: Leonard, Goodrich and DeLaney
2021-04-08	House	House conferees appointed: Brown T and Porter
2021-04-08	Senate	Senate advisors appointed: Buchanan and Niezgodski
2021-04-08	Senate	Senate conferees appointed: Holdman and Qaddoura
2021-04-06	Senate	Senate dissented from House amendments
2021-04-06	Senate	Motion to dissent filed
2021-04-01	House	Returned to the Senate with amendments
2021-04-01	House	Third reading: passed; Roll Call 342: yeas 84, nays 5
2021-03-30	House	Amendment #4 (DeLaney) prevailed; voice vote
2021-03-30	House	Amendment #3 (Bauer M) failed; Roll Call 323: yeas 28, nays 65
2021-03-30	House	Amendment #5 (Slager) prevailed; voice vote
2021-03-30	House	Second reading: amended, ordered engrossed
2021-03-29	House	Representatives Bauer M and DeLaney added as cosponsors
2021-03-29	House	Representative Porter added as cosponsor
2021-03-25	House	Committee report: amend do pass, adopted
2021-03-04	House	First reading: referred to Committee on Ways and Means
2021-02-23	Senate	Referred to the House
2021-02-22	Senate	House sponsor: Representative Brown T
2021-02-22	Senate	Third reading: passed; Roll Call 162: yeas 49, nays 0
2021-02-18	Senate	Amendment #1 (Holdman) prevailed; voice vote
2021-02-18	Senate	Second reading: amended, ordered engrossed
2021-02-16	Senate	Committee report: amend do pass, adopted
2021-02-15	Senate	Senator Buchanan added as second author
2021-01-14	Senate	First reading: referred to Committee on Tax and Fiscal Policy
2021-01-14	Senate	Authored by Senator Holdman

Type	Source
Summary	https://iga.in.gov/legislative/2021/bills/senate/383/details
Text	http://iga.in.gov/static-documents/1/5/0/b/150b1b2f/SB0383.01.INTR.pdf
Text	http://iga.in.gov/static-documents/b/2/6/a/b26a25ec/SB0383.01.INTR.pdf
Text	http://iga.in.gov/static-documents/c/3/9/e/c39e71d6/SB0383.02.COMS.pdf
Text	http://iga.in.gov/static-documents/3/b/c/0/3bc0b0b5/SB0383.03.ENGS.pdf
Text	http://iga.in.gov/static-documents/3/6/9/5/3695b17f/SB0383.03.ENGS.pdf
Text	http://iga.in.gov/static-documents/1/a/8/b/1a8b4033/SB0383.04.COMH.pdf
Text	http://iga.in.gov/static-documents/2/6/9/e/269ee26e/SB0383.04.COMH.pdf
Text	http://iga.in.gov/static-documents/2/b/f/b/2bfb5dde/SB0383.05.ENGH.pdf
Text	http://iga.in.gov/static-documents/e/f/7/7/ef778047/SB0383.05.ENGH.pdf
Text	http://iga.in.gov/static-documents/1/b/e/b/1bebf503/SB0383.06.ENRH.pdf
Amendment	http://iga.in.gov/static-documents/b/7/5/b/b75b45b0/SB0383.02.COMS.AMS001.pdf
Amendment	http://iga.in.gov/static-documents/3/e/d/f/3edf7581/SB0383.04.COMH.AMH001.pdf
Amendment	http://iga.in.gov/static-documents/e/f/1/8/ef18cba6/SB0383.04.COMH.AMH002.pdf
Amendment	http://iga.in.gov/static-documents/8/c/e/2/8ce2e25a/SB0383.04.COMH.AMH003.pdf
Amendment	http://iga.in.gov/static-documents/9/1/f/b/91fb175b/SB0383.04.COMH.AMH004.pdf
Amendment	http://iga.in.gov/static-documents/a/c/2/c/ac2c5d43/SB0383.04.COMH.AMH005.pdf
Supplement	http://iga.in.gov/static-documents/d/7/0/3/d703a5b0/SB0383.01.INTR.FN001.pdf
Supplement	http://iga.in.gov/static-documents/8/c/7/2/8c72c24e/SB0383.01.INTR.FN002.pdf
Supplement	http://iga.in.gov/static-documents/2/d/8/4/2d8430a2/SB0383.02.COMS.FN001.pdf
Supplement	http://iga.in.gov/static-documents/9/9/8/e/998ebe34/SB0383.01.INTR.CRS001.pdf
Supplement	http://iga.in.gov/static-documents/7/d/5/e/7d5eda12/SB0383.03.ENGS.FN001.pdf
Supplement	http://iga.in.gov/static-documents/1/9/6/d/196dbacf/SB0383.03.ENGS.FN002.pdf
Supplement	http://iga.in.gov/static-documents/1/a/6/2/1a624654/SB0383.03.ENGS.CRH001.pdf
Supplement	http://iga.in.gov/static-documents/2/9/d/e/29de9647/SB0383.04.COMH.FN001.pdf
Supplement	http://iga.in.gov/static-documents/b/3/b/b/b3bbc22e/SB0383.05.ENGH.FN001.pdf
Supplement	http://iga.in.gov/static-documents/f/e/7/e/fe7e88c3/SB0383.05.ENGH.FN002.pdf
Supplement	http://iga.in.gov/static-documents/0/6/2/9/062963b1/SB0383.05.ENGH.DIS01.pdf
Supplement	http://iga.in.gov/static-documents/a/4/2/a/a42af558/SB0383.06.ENRH.FN001.pdf
Roll Call	http://iga.in.gov/static-documents/1/c/9/1/1c91829b/SB0383.01.INTR.04.pdf
Roll Call	http://iga.in.gov/static-documents/6/d/b/0/6db0488e/SB0383.162_S.pdf
Roll Call	http://iga.in.gov/static-documents/e/6/b/c/e6bc4859/SB0383.03.ENGS.00.pdf
Roll Call	http://iga.in.gov/static-documents/b/3/f/2/b3f24452/SB0383.323_H.pdf
Roll Call	http://iga.in.gov/static-documents/9/0/6/d/906d673b/SB0383.342_H.pdf
Roll Call	http://iga.in.gov/static-documents/3/2/2/9/322906ba/SB0383.493_S.pdf
Roll Call	http://iga.in.gov/static-documents/c/3/1/1/c311c835/SB0383.505_H.pdf