Bill Text: IN HB1141 | 2012 | Regular Session | Enrolled
Bill Title: Home energy assistance.
Spectrum: Bipartisan Bill
Status: (Enrolled - Dead) 2012-03-14 - Signed by the Governor [HB1141 Detail]
Download: Indiana-2012-HB1141-Enrolled.html
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AN ACT to amend the Indiana Code concerning taxation and to make an appropriation.
Be it enacted by the General Assembly of the State of Indiana:
(1) money that:
(A) is received by the state under the multistate agreement related to litigation concerning mortgage foreclosure activities; and
(B) is designated by the attorney general for deposit in the fund;
(2) appropriations made to the fund by the general assembly; and
(3) grants, gifts, and donations intended for deposit in the fund.
(b) The fund shall be administered by the budget agency. Notwithstanding IC 5-13, the treasurer of state shall invest the money in the fund not currently needed to meet the obligations of
the fund in the same manner as money is invested by the public
employees' retirement fund under IC 5-10.3-5. Interest that
accrues from these investments shall be deposited in the fund.
Money in the fund at the end of the state fiscal year does not revert
to the state general fund.
(c) Not later than September 1 of each year, the office of the
lieutenant governor shall report to the budget agency the total
amount that was used to provide home energy assistance during
the previous state fiscal year through the Low Income Home
Energy Assistance Block Grant under 42 U.S.C. 8621 et seq.
administered under IC 4-4-33-1. The budget agency shall
determine the amount of gross retail tax revenue that was collected
during the preceding state fiscal year on the amount of home
energy assistance reported to the budget agency.
(d) An amount equal to the amount of gross retail tax revenue
determined by the budget agency under subsection (c) is
appropriated from the fund to the office of the lieutenant governor
to establish a separate state home energy assistance program to be
administered under IC 4-4-33-1. The separate state home energy
assistance program shall be used to provide home energy
assistance exclusively for individuals who own a home, using the
same eligibility standards as those used for the Low Income Home
Energy Assistance Block Grant under 42 U.S.C. 8621 et seq. The
budget agency shall allot the amount determined under subsection
(c) from the fund before October 1 each year.
(e) The state general fund is not liable for payment of a shortfall
in expenditures, transfers, or distributions from the fund or any
other fund due to a delay, reduction, or cancellation of payments
scheduled to be received by the state under the multistate
agreement related to litigation concerning mortgage foreclosure
activities.
SECTION 2. IC 6-2.5-4-5, AS AMENDED BY P.L.32-2007,
SECTION 1, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2012 (RETROACTIVE)]: Sec. 5. (a) As used in this
section, a "power subsidiary" means a corporation which is owned or
controlled by one (1) or more public utilities that furnish or sell
electrical energy, natural or artificial gas, water, steam, or steam heat
and which produces power exclusively for the use of those public
utilities.
(b) A power subsidiary or a person engaged as a public utility is a
retail merchant making a retail transaction when the subsidiary or
person furnishes or sells electrical energy, natural or artificial gas,
water, steam, or steam heating service to a person for commercial or
domestic consumption.
(c) Notwithstanding subsection (b), a power subsidiary or a person
engaged as a public utility is not a retail merchant making a retail
transaction in any of the following transactions:
(1) The power subsidiary or person provides, installs, constructs,
services, or removes tangible personal property which is used in
connection with the furnishing of the services or commodities
listed in subsection (b).
(2) The power subsidiary or person sells the services or
commodities listed in subsection (b) to another public utility or
power subsidiary described in this section or a person described
in section 6 of this chapter.
(3) The power subsidiary or person sells the services or
commodities listed in subsection (b) to a person for use in
manufacturing, mining, production, refining, oil extraction,
mineral extraction, irrigation, agriculture, or horticulture.
However, this exclusion for sales of the services and commodities
only applies if the services are consumed as an essential and
integral part of an integrated process that produces tangible
personal property and those sales are separately metered for the
excepted uses listed in this subdivision, or if those sales are not
separately metered but are predominately used by the purchaser
for the excepted uses listed in this subdivision.
(4) The power subsidiary or person sells the services or
commodities listed in subsection (b) and all the following
conditions are satisfied:
(A) The services or commodities are sold to a business that
after June 30, 2004:
(i) relocates all or part of its operations to a facility; or
(ii) expands all or part of its operations in a facility;
located in a military base (as defined in IC 36-7-30-1(c)), a
military base reuse area established under IC 36-7-30, the part
of an economic development area established under
IC 36-7-14.5-12.5 that is or formerly was a military base (as
defined in IC 36-7-30-1(c)), a military base recovery site
designated under IC 6-3.1-11.5, or a qualified military base
enhancement area established under IC 36-7-34.
(B) The business uses the services or commodities in the
facility described in clause (A) not later than five (5) years
after the operations that are relocated to the facility or
expanded in the facility commence.
(C) The sales of the services or commodities are separately
metered for use by the relocated or expanded operations.
(D) In the case of a business that uses the services or
commodities in a qualified military base enhancement area
established under IC 36-7-34-4(1), the business must satisfy at
least one (1) of the following criteria:
(i) The business is a participant in the technology transfer
program conducted by the qualified military base (as defined
in IC 36-7-34-3).
(ii) The business is a United States Department of Defense
contractor.
(iii) The business and the qualified military base have a
mutually beneficial relationship evidenced by a
memorandum of understanding between the business and
the United States Department of Defense.
(E) In the case of a business that uses the services or
commodities in a qualified military base enhancement area
established under IC 36-7-34-4(2), the business must satisfy at
least one (1) of the following criteria:
(i) The business is a participant in the technology transfer
program conducted by the qualified military base (as defined
in IC 36-7-34-3).
(ii) The business and the qualified military base have a
mutually beneficial relationship evidenced by a
memorandum of understanding between the business and
the qualified military base (as defined in IC 36-7-34-3).
However, this subdivision does not apply to a business that
substantially reduces or ceases its operations at another location
in Indiana in order to relocate its operations in an area described
in this subdivision, unless the department determines that the
business had existing operations in the area described in this
subdivision and that the operations relocated to the area are an
expansion of the business's operations in the area.
(5) The power subsidiary or person sells services or commodities
that:
(A) are referred to in subsection (b); and
(B) qualify as home energy (as defined in IC 6-2.5-5-16.5);
to a person who acquires the services or commodities after June
30, 2006, and before July 1, 2009, through home energy
assistance (as defined in IC 6-2.5-5-16.5).
SECTION 3. IC 6-2.5-5-16.5 IS REPEALED [EFFECTIVE UPON
PASSAGE]. Sec. 16.5. (a) The following definitions apply throughout
this section:
(1) "Home energy" means electricity, oil, gas, coal, propane, or
any other fuel for use as the principal source of heating or cooling
in residential dwellings.
(2) "Home energy assistance" means programs administered by
the state to supply home energy through the Low Income Home
Energy Assistance Block Grant under 42 U.S.C. 8261 et seq.
(b) Transactions involving home energy are exempt from the state
gross retail tax if the person acquiring the home energy acquires it after
June 30, 2006, and before July 1, 2009, through home energy
assistance.
SECTION 4. An emergency is declared for this act.
Speaker of the House of Representatives
President of the Senate
President Pro Tempore
Governor of the State of Indiana
Date:
Time:
HEA 1141
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