Bill Text: IN HB1472 | 2013 | Regular Session | Amended
Bill Title: Jackson County adjusted gross income tax.
Spectrum: Partisan Bill (Republican 3-0)
Status: (Engrossed - Dead) 2013-02-27 - First reading: referred to Committee on Tax and Fiscal Policy [HB1472 Detail]
Download: Indiana-2013-HB1472-Amended.html
Citations Affected: IC 6-3.5.
Synopsis: Jackson County adjusted gross income tax. Extends the
period during which Jackson County may impose an additional 0.1%
county adjusted gross income tax (CAGIT) rate to operate and maintain
a jail and a juvenile detention center until 2024. Legalizes and validates
taxes collected at the additional rate after June 30, 2011, and before
July 1, 2013.
Effective: July 1, 2013.
January 22, 2013, read first time and referred to Committee on Ways and Means.
February 18, 2013, amended, reported _ Do Pass.
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Conflict reconciliation: Text in a statute in this style type or
A BILL FOR AN ACT to amend the Indiana Code concerning
taxation.
county council imposes the county adjusted gross income tax at a rate
of one and one-tenth percent (1.1%), the county council may decrease
the rate or rescind the tax in the manner provided under this chapter.
(e) (d) If the county imposes the county adjusted gross income tax
at a rate of one and one-tenth percent (1.1%) under this section, the
revenue derived from a tax rate of one-tenth percent (0.1%) on adjusted
gross income:
(1) shall be paid to the county treasurer;
(2) may be used only to pay the costs of operating a jail and
juvenile detention center opened after July 1, 1998; and
(3) may not be considered by the department of local government
finance in determining the county's maximum permissible
property tax levy limit under IC 6-1.1-18.5.
(b) This subsection applies to an additional tax rate imposed after June 30, 2011, and before July 1, 2013. Notwithstanding section 2.5 of this chapter (as in effect on January 1, 2013), the imposition, collection, and distribution of county adjusted gross income taxes attributable to the additional tax rate is legalized and validated.
(c) Any action described in subsection (b) of:
(1) the department;
(2) the state budget agency; or
(3) an officer or employee of Jackson County;
is legalized and validated.
(d) The additional tax rate:
(1) authorized by the county council under section 2.5 of this chapter (as in effect on January 1, 2013); and
(2) legalized and validated by subsection (c);
remains in effect for the calendar years specified in section 2.5(c) of this chapter without additional county council action. However, this subsection may not be construed to limit the ability of the county council to decrease the rate or rescind the tax in the manner provided under this chapter.
