Indiana Senate Bill 419 (Prior Session Legislation)

---

Completed Legislative Action
Spectrum: Bipartisan Bill
Status: Passed on May 4 2023 - 100% progression
Action: 2023-05-04 - Public Law 194
Text: Latest bill text (Enrolled) [PDF]

State tax matters. Changes the definition of "Internal Revenue Code" in the adjusted gross income tax law to mean the Internal Revenue Code of 1986 as amended and in effect on January 1, 2023. Makes certain changes regarding net operating losses for purposes of determinating state adjusted gross income. Provides that certain amounts for providing or expanding access to broadband service in Indiana may be subtracted from a taxpayer's state corporate adjusted gross income. Provides for successor liability for certain unpaid taxes following a business asset sale. Repeals an outdated provision requiring separate exemption certificates for manufacturers and wholesalers. Makes a clarifying change to the sales tax exemption that applies to power subsidiaries. Clarifies the acquisition date for purposes of adding back interest from tax exempt bonds issued by another state in determining Indiana adjusted gross income. Amends provisions regarding the exemption for certain income derived from patents. Provides that tax paid by an electing partnership is deposited in the state general fund. Makes clarifying changes and technical corrections to the affordable and workforce housing tax credit. Specifies the deposit and distribution of interest with respect to certain taxes. Authorizes the department of state revenue to publish or disclose the status of a governmental or nonprofit entity's sales tax exemption certificate. Provides that a person who knowingly or intentionally sells, purchases, installs, transfers, or possesses: (1) an automated sales suppression device or a zapper; or (2) phantom-ware; commits a class A misdemeanor, and increases the penalty if certain circumstances exist. Makes clarifying and technical corrections to provisions under the electronic cigarette tax. Makes certain changes to a provision contained in P.L.1-2023. Provides that an individual who is an Indiana resident and a member of a health care sharing ministry is entitled to an adjusted gross income tax deduction. Requires a taxpayer to: (1) deduct from the taxpayer's adjusted gross income for a taxable year the amount of specified research or experimental expenditures paid or incurred by the taxpayer during the taxable year; and (2) add to the taxpayer's adjusted gross income an amount equal to the deduction claimed under Section 174 of the Internal Revenue Code for the taxable year. Provides that certain transactions involving a person's acquisition of agricultural machinery, tools, or equipment are exempt from the application of the state gross retail tax. Provides that if an organization provides nonprofit agricultural organization insurance coverage, the organization is subject to a nonprofit agricultural organization health coverage tax unless the organization: (1) files a notice of election with the insurance commissioner and the commissioner of the department of state revenue on or before November 30 of a taxable year; and (2) states in the notice of election that the organization elects to be subject to state income tax for the taxable year. Provides that compensation received by an individual who: (1) is not a resident of Indiana; and (2) receives compensation for employment duties performed in Indiana for 30 days or less during the calendar year; is exempt from the adjusted gross income tax. Provides a sales tax exemption for certain components of a solar or wind energy system.

State tax matters.

Sen. Travis Holdman [R]	Sen. Scott Baldwin [R]	Sen. Lonnie Randolph [D]	Rep. Jeffrey Thompson [R]
Rep. Robert Cherry [R]	Rep. Gregory Porter [D]	Rep. Carey Hamilton [D]

2023-04-27 - Senate - Senate - Rules Suspended. Conference Committee Report 1 (Y: 49 N: 0 NV: 1 Abs: 0) [PASS]
2023-04-27 - House - House - Rules Suspended. Conference Committee Report 1 (Y: 94 N: 0 NV: 1 Abs: 5) [PASS]
2023-04-17 - House - House - Third reading (Y: 96 N: 2 NV: 1 Abs: 1) [PASS]
2023-02-27 - Senate - Senate - Third reading (Y: 49 N: 0 NV: 0 Abs: 1) [PASS]

Date	Chamber	Action
2023-05-04	Senate	Public Law 194
2023-05-04	Senate	Signed by the Governor
2023-05-01	House	Signed by the Speaker
2023-04-28	Senate	Signed by the President of the Senate
2023-04-28	Senate	Signed by the President Pro Tempore
2023-04-27	Senate	Rules Suspended. Conference Committee Report 1: adopted by the Senate; Roll Call 505: yeas 49, nays 0
2023-04-27	House	Rules Suspended. Conference Committee Report 1: adopted by the House; Roll Call 533: yeas 95, nays 0
2023-04-26	House	CCR # 1 filed in the House
2023-04-26	Senate	CCR # 1 filed in the Senate
2023-04-19	House	House advisors appointed: Cherry, Snow, Smaltz, Greene and Hamilton
2023-04-19	House	House conferees appointed: Thompson and Porter
2023-04-19	Senate	Senate advisors appointed: Randolph Lonnie M and Baldwin
2023-04-19	Senate	Senate conferees appointed: Holdman and Melton
2023-04-18	Senate	Senate dissented from House amendments
2023-04-18	Senate	Motion to dissent filed
2023-04-18	House	Returned to the Senate with amendments
2023-04-17	House	Third reading: passed; Roll Call 435: yeas 96, nays 2
2023-04-11	House	Second reading: amended, ordered engrossed
2023-04-11	House	Amendment #2 (Thompson) prevailed; voice vote
2023-04-06	House	Committee report: amend do pass, adopted
2023-04-03	House	Representative Hamilton added as cosponsor
2023-03-16	House	Representative Porter added as cosponsor
2023-03-06	House	First reading: referred to Committee on Ways and Means
2023-02-28	Senate	Referred to the House
2023-02-27	Senate	Senator Randolph added as coauthor
2023-02-27	Senate	Cosponsor: Representative Cherry
2023-02-27	Senate	House sponsor: Representative Thompson
2023-02-27	Senate	Third reading: passed; Roll Call 174: yeas 49, nays 0
2023-02-23	Senate	Senator Baldwin added as second author
2023-02-23	Senate	Second reading: ordered engrossed
2023-02-21	Senate	Committee report: amend do pass, adopted
2023-01-19	Senate	First reading: referred to Committee on Tax and Fiscal Policy
2023-01-19	Senate	Authored by Senator Holdman

Type	Source
Summary	https://iga.in.gov/legislative/2023/bills/senate/419/details
Text	https://iga.in.gov/legislative/2023/bills/senate/419/#1.INTR
Text	https://iga.in.gov/legislative/2023/bills/senate/419/#2.COMS
Text	https://iga.in.gov/legislative/2023/bills/senate/419/#3.COMH
Text	https://iga.in.gov/legislative/2023/bills/senate/419/#4.ENGH
Text	https://iga.in.gov/legislative/2023/bills/senate/419/#5.ENRH
Roll Call	https://iga.in.gov/legislative/2023/bills/senate/419/#S174
Roll Call	https://iga.in.gov/legislative/2023/bills/senate/419/#H435
Roll Call	https://iga.in.gov/legislative/2023/bills/senate/419/#H533
Roll Call	https://iga.in.gov/legislative/2023/bills/senate/419/#S505