Indiana Senate Bill 440 (Prior Session Legislation)

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Completed Legislative Action
Spectrum: Partisan Bill (Republican 4-0)
Status: Passed on April 13 2017 - 100% progression
Action: 2017-04-13 - Public Law 73
Text: Latest bill text (Enrolled) [PDF]

Various tax matters. Requires the party that petitions for equitable allocation and apportionment of state income tax to bear the burden of proof that the standard allocation and apportionment provisions do not fairly represent the taxpayer's income derived from sources within Indiana and that the proposed alternative method to the standard allocation and apportionment provisions is reasonable. Requires the department of state revenue (department) to adopt certain procedures for department employees to follow in mailing documents that provide notice to a taxpayer. Specifies the content of a notice to a taxpayer that establishes a deadline for the taxpayer to act

Various tax matters. Requires the party that petitions for equitable allocation and apportionment of state income tax to bear the burden of proof that the standard allocation and apportionment provisions do not fairly represent the taxpayer's income derived from sources within Indiana and that the proposed alternative method to the standard allocation and apportionment provisions is reasonable. Requires the department of state revenue (department) to adopt certain procedures for department employees to follow in mailing documents that provide notice to a taxpayer. Specifies the content of a notice to a taxpayer that establishes a deadline for the taxpayer to act

Sen. Travis Holdman [R]

Sen. Brandt Hershman [R]

Rep. Daniel Leonard [R]

Rep. Todd Huston [R]

2017-04-03 - Senate - Senate - Senate concurred in House Amendments (Y: 47 N: 0 NV: 0 Abs: 3) [PASS]
2017-03-21 - House - House - Third reading (Y: 96 N: 0 NV: 1 Abs: 3) [PASS]
2017-03-20 - House - House - Amendment #3 (Shackleford) failed (Y: 31 N: 66 NV: 0 Abs: 3) [FAIL]
2017-03-20 - House - House - Amendment #2 (Hamilton) failed (Y: 29 N: 65 NV: 3 Abs: 3) [FAIL]
2017-03-14 - House - House - Committee Vote (Y: 20 N: 0 NV: 0 Abs: 4) [PASS]
2017-02-16 - Senate - Senate - Third reading (Y: 47 N: 1 NV: 1 Abs: 1) [PASS]
2017-02-07 - Senate - Senate - Committee Vote (Y: 11 N: 0 NV: 0 Abs: 0) [PASS]

Date	Chamber	Action
2017-04-13	Senate	Public Law 73
2017-04-13	Senate	Signed by the Governor
2017-04-12	Senate	Signed by the President of the Senate
2017-04-10	House	Signed by the Speaker
2017-04-05	Senate	Signed by the President Pro Tempore
2017-04-03	Senate	Senate concurred in House Amendments; Roll Call 356: yeas 47, nays 0
2017-03-27	Senate	Motion to concur filed
2017-03-22	House	Returned to the Senate with amendments
2017-03-21	House	Third reading: passed; Roll Call 294: yeas 96, nays 0
2017-03-20	House	Amendment #3 (Shackleford) failed; Roll Call 274: yeas 31, nays 66
2017-03-20	House	Amendment #2 (Hamilton) failed; Roll Call 273: yeas 29, nays 65
2017-03-20	House	Second reading: ordered engrossed
2017-03-16	House	Committee report: amend do pass, adopted
2017-03-06	House	Representative Huston added as cosponsor
2017-02-28	House	First reading: referred to Committee on Ways and Means
2017-02-17	Senate	Referred to the House
2017-02-16	Senate	House sponsor: Representative Leonard
2017-02-16	Senate	Third reading: passed; Roll Call 131: yeas 47, nays 1
2017-02-13	Senate	Second reading: ordered engrossed
2017-02-09	Senate	Senator Hershman added as second author
2017-02-07	Senate	Committee report: amend do pass, adopted
2017-01-12	Senate	First reading: referred to Committee on Tax and Fiscal Policy
2017-01-12	Senate	Authored by Senator Holdman

Type	Source
Summary	https://iga.in.gov/legislative/2017/bills/senate/440/details
Text	http://iga.in.gov/static-documents/1/1/7/0/1170741f/SB0440.01.INTR.pdf
Text	http://iga.in.gov/static-documents/2/8/6/b/286b1f80/SB0440.01.INTR.pdf
Text	http://iga.in.gov/static-documents/8/0/4/f/804f0bc4/SB0440.02.COMS.pdf
Text	http://iga.in.gov/static-documents/c/c/5/e/cc5eeb2d/SB0440.02.COMS.pdf
Text	http://iga.in.gov/static-documents/e/c/4/6/ec468d46/SB0440.03.COMH.pdf
Text	http://iga.in.gov/static-documents/e/0/1/0/e010f276/SB0440.03.COMH.pdf
Text	http://iga.in.gov/static-documents/6/b/8/c/6b8c55a9/SB0440.04.ENRH.pdf
Roll Call	http://iga.in.gov/static-documents/4/0/d/a/40da6bf0/SB0440.01.INTR.00.pdf
Roll Call	http://iga.in.gov/static-documents/8/5/5/b/855b4f2d/SB0440.131.pdf
Roll Call	http://iga.in.gov/static-documents/b/8/6/a/b86a695f/SB0440.02.COMS.00.pdf
Roll Call	http://iga.in.gov/static-documents/2/b/e/7/2be7630f/SB0440.273.pdf
Roll Call	http://iga.in.gov/static-documents/f/a/d/0/fad05910/SB0440.274.pdf
Roll Call	http://iga.in.gov/static-documents/e/b/8/3/eb838f1a/SB0440.294.pdf
Roll Call	http://iga.in.gov/static-documents/1/b/2/4/1b2446b6/SB0440.356.pdf