Bill Text: IN SB0590 | 2011 | Regular Session | Amended
Bill Title: Illegal immigration matters.
Spectrum: Partisan Bill (Republican 17-0)
Status: (Passed) 2011-05-18 - Effective 07/01/2011 [SB0590 Detail]
Download: Indiana-2011-SB0590-Amended.html
Citations Affected: IC 4-3; IC 5-2; IC 5-14; IC 5-28; IC 5-32; IC 6-3;
IC 6-3.1; IC 6-5.5; IC 10-11; IC 11-10; IC 12-7; IC 12-32; IC 15-11;
IC 22-4; IC 22-5; IC 34-28; IC 34-30; IC 35-33; IC 35-44.
Effective: July 1, 2011.
January 20, 2011, read first time and referred to Committee on Pensions and Labor.
February 10, 2011, amended, reported favorably _ Do Pass; reassigned to Committee on
Appropriations.
Digest Continued
PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana Constitution) is being amended, the text of the existing provision will appear in this style type, additions will appear in this style type, and deletions will appear in
Additions: Whenever a new statutory provision is being enacted (or a new constitutional provision adopted), the text of the new provision will appear in this style type. Also, the word NEW will appear in that style type in the introductory clause of each SECTION that adds a new provision to the Indiana Code or the Indiana Constitution.
Conflict reconciliation: Text in a statute in this style type or
A BILL FOR AN ACT to amend the Indiana Code concerning
criminal law and procedure.
(b) As used in this section, "illegal alien" means an alien who has come to, entered, or remained in the United States in violation of the law.
(c) As used in this section, "total costs" includes, but is not limited to, costs related to incarceration, education, health care, and public assistance.
(d) Not later than July 1, 2012, the OMB shall, using existing resources, do the following:
(1) Calculate an estimate of the total costs of illegal aliens to the state of Indiana.
States to reimburse the state of Indiana for the costs
calculated under subdivision (1).
Chapter 18. Citizenship and Immigration Status Information
Sec. 1. As used in this chapter, "governmental body" has the meaning set forth in IC 5-22-2-13.
Sec. 2. As used in this chapter, "law enforcement officer" has the meaning set forth in IC 5-2-1-2.
Sec. 3. A governmental body may not enact or implement an ordinance, a resolution, a rule, or a policy that prohibits or in any way restricts another governmental body, including a law enforcement officer, a state or local official, or a state or local government employee, from taking the following actions with regard to information of the citizenship or immigration status, lawful or unlawful, of an individual:
(1) Communicating or cooperating with federal officials.
(2) Sending to or receiving information from the United States Department of Homeland Security.
(3) Maintaining information.
(4) Exchanging information with another federal, state, or local government entity.
Sec. 4. If a governmental body violates this chapter, a person lawfully domiciled in Indiana may bring an action to compel the governmental body to comply with this chapter.
Sec. 5. Every law enforcement agency (as defined in IC 5-2-17-2) shall provide each law enforcement officer with a written notice that the law enforcement officer has a duty to cooperate with state and federal agencies and officials on matters pertaining to enforcement of state and federal laws governing immigration.
Chapter 19. Verification of Immigration Status
Sec. 1. As used in this chapter, "governmental body" has the meaning set forth in IC 5-22-2-13.
Sec. 2. As used in this chapter, "law enforcement agency" has the meaning set forth in IC 5-2-17-2.
Sec. 3. As used in this chapter, "law enforcement officer" has the meaning set forth in IC 5-2-1-2.
Sec. 4. A governmental body may not limit or restrict the enforcement of federal immigration laws to less than the full extent permitted by federal law.
Sec. 5. (a) Except as provided under subsection (b), if a law enforcement officer acting in the enforcement of any state law or local ordinance:
(1) makes a lawful stop, detention, or arrest of an individual for a violation of a state law or local ordinance; and
(2) has reasonable suspicion to believe that the individual stopped, detained, or arrested as described under subdivision (1):
(A) is an alien; and
(B) is not lawfully present in the United States;
the law enforcement officer shall request verification of identity and the citizenship or immigration status of the individual from federal immigration authorities under 8 U.S.C. 1373(c).
(b) A law enforcement officer is not required to request verification of citizenship or immigration status under subsection (a), if the law enforcement officer reports to the law enforcement agency that the attempt would hinder or obstruct a criminal investigation or the treatment of a medical emergency.
(c) A law enforcement agency that has custody of an individual who has been verified by federal immigration authorities as an alien unlawfully present in the United States shall request the United States Department of Homeland Security to issue a detainer authorizing transfer of the alien into federal custody.
(d) An individual whose immigration status is being verified by a law enforcement officer under this chapter is presumed not to be an alien who is unlawfully present in the United States if the individual provides one (1) or more of the following to the law enforcement officer:
(1) A valid Indiana driver's license.
(2) A valid Indiana identification card issued under IC 9-24-16.
(3) A valid tribal enrollment card or other form of identification issued by a federally recognized Indian tribe that bears a photographic image of the holder.
(4) Any valid identification document issued by a federal, state, or local government, if:
(A) the document bears a photographic image of the holder; and
(B) the issuing entity requires proof of legal presence in the
United States as a condition for issuance.
Sec. 6. A law enforcement agency may securely transport an
alien in the law enforcement agency's custody who has been
verified by federal immigration authorities as unlawfully present
in the United States to:
(1) a federal facility in Indiana; or
(2) any other point of transfer into federal custody that is
outside Indiana;
if the receiving federal agency agrees to the transportation and
transfer of the alien.
Sec. 7. If any person who is a legal resident of Indiana believes
that a law enforcement agency or any governmental body has
adopted or implemented a policy or practice that limits or restricts
the enforcement of federal immigration laws in violation of this
chapter, that person may bring an action in the appropriate court
for declaratory and injunctive relief against the law enforcement
agency or governmental body.
Sec. 8. If a court finds that a governmental body knowingly or
intentionally violated section 4 of this chapter or a law enforcement
agency knowingly or intentionally failed to comply with section 5
of this chapter, the court shall enjoin the law enforcement agency
or political subdivision from engaging in or encouraging policies,
practices, or acts that limit or restrict the enforcement of federal
immigration laws in violation of this chapter.
Sec. 9. The court may award costs and reasonable attorney's
fees to any plaintiff who prevails in an action under this chapter.
Sec. 10. If a law enforcement officer is a party to an action
under this chapter, the law enforcement agency with whom the law
enforcement officer is employed shall indemnify the law
enforcement officer for all reasonable costs and expenses, including
attorney's fees, incurred by the law enforcement officer in
connection with the action unless the law enforcement officer is
found to have acted in bad faith.
Sec. 11. This chapter shall be enforced without regard to race,
religion, gender, ethnicity, or national origin.
(b) A language other than English may be used when required:
(1) by the Constitution of the United States, federal law, or the Constitution of the State of Indiana;
(2) to protect the rights of parties and witnesses in a civil or criminal action in a court or in an administrative proceeding;
(3) to promote tourism or international trade; or
(4) by law enforcement or public health and safety needs.
(c) This section may not be construed to affect the ability of a person to exercise the person's rights under:
(1) the First Amendment to the Constitution of the United States; or
(2) Article 1, Section 9 of the Constitution of the State of Indiana.
(1) obtain a declaratory judgment;
(2) enjoin continuing, threatened, or future violations of this chapter; or
(3) declare void any policy, decision, or final action:
(A) taken at an executive session in violation of section 3(a) of this chapter;
(B) taken at any meeting of which notice is not given in accordance with section 5 of this chapter;
(C) that is based in whole or in part upon official action taken at any:
(i) executive session in violation of section 3(a) of this chapter;
(ii) meeting of which notice is not given in accordance with section 5 of this chapter;
(iii) series of gatherings in violation of section 3.1 of this chapter; or
(iv) meeting that was not conducted in English in violation of section 3.5 of this chapter; or
(D) taken at a meeting held in a location in violation of section 8 of this chapter.
The plaintiff need not allege or prove special damage different from that suffered by the public at large.
(b) Regardless of whether a formal complaint or an informal inquiry is pending before the public access counselor, any action to declare any policy, decision, or final action of a governing body void, or to enter an
injunction which would invalidate any policy, decision, or final action
of a governing body, based on violation of this chapter occurring before
the action is commenced, shall be commenced:
(1) prior to the delivery of any warrants, notes, bonds, or
obligations if the relief sought would have the effect, if granted,
of invalidating the notes, bonds, or obligations; or
(2) with respect to any other subject matter, within thirty (30)
days of either:
(A) the date of the act or failure to act complained of; or
(B) the date that the plaintiff knew or should have known that
the act or failure to act complained of had occurred;
whichever is later. If the challenged policy, decision, or final action is
recorded in the memoranda or minutes of a governing body, a plaintiff
is considered to have known that the act or failure to act complained of
had occurred not later than the date that the memoranda or minutes are
first available for public inspection.
(c) If a court finds that a governing body of a public agency has
violated this chapter, it may not find that the violation was cured by the
governing body by only having taken final action at a meeting that
complies with this chapter.
(d) In determining whether to declare any policy, decision, or final
action void, a court shall consider the following factors among other
relevant factors:
(1) The extent to which the violation:
(A) affected the substance of the policy, decision, or final
action;
(B) denied or impaired access to any meetings that the public
had a right to observe and record; and
(C) prevented or impaired public knowledge or understanding
of the public's business.
(2) Whether voiding of the policy, decision, or final action is a
necessary prerequisite to a substantial reconsideration of the
subject matter.
(3) Whether the public interest will be served by voiding the
policy, decision, or final action by determining which of the
following factors outweighs the other:
(A) The remedial benefits gained by effectuating the public
policy of the state declared in section 1 of this chapter.
(B) The prejudice likely to accrue to the public if the policy,
decision, or final action is voided, including the extent to
which persons have relied upon the validity of the challenged
action and the effect declaring the challenged action void
would have on them.
(4) Whether the defendant acted in compliance with an informal
inquiry response or advisory opinion issued by the public access
counselor concerning the violation.
(e) If a court declares a policy, decision, or final action of a
governing body of a public agency void, the court may enjoin the
governing body from subsequently acting upon the subject matter of
the voided act until it has been given substantial reconsideration at a
meeting or meetings that comply with this chapter.
(f) In any action filed under this section, a court shall award
reasonable attorney's fees, court costs, and other reasonable expenses
of litigation to the prevailing party if:
(1) the plaintiff prevails; or
(2) the defendant prevails and the court finds that the action is
frivolous and vexatious.
The plaintiff is not eligible for the awarding of attorney's fees, court
costs, and other reasonable expenses if the plaintiff filed the action
without first seeking and receiving an informal inquiry response or
advisory opinion from the public access counselor, unless the plaintiff
can show the filing of the action was necessary to prevent a violation
of this chapter.
(g) A court shall expedite the hearing of an action filed under this
section.
(1) A list of agricultural jobs in which there is a critical need for agricultural workers, as determined by the department of agriculture under IC 15-11-2-8.
(2) The wage rate for each agricultural job listed in accordance with subdivision (1).
ARTICLE 32. ENGLISH LANGUAGE REQUIREMENT
Chapter 1. Official Documents or Communications
Sec. 1. As used in this chapter, "official document or communication" means a written document or written communication that:
(1) binds or commits the state;
(2) is required by law; or
(3) gives the appearance of presenting the official views or positions of the state.
Sec. 2. As used in this chapter, "political subdivision" has the meaning set forth in IC 36-1-2-13.
Sec. 3. As used in this chapter, "state" means Indiana or any agency of state government and includes a body corporate and politic established as an instrumentality of the state. The term does not include a political subdivision (as defined in IC 3-5-2-38).
Sec. 4. Notwithstanding any other state law and except as provided in section 7 of this chapter, an official document or communication issued:
(1) by;
(2) on behalf of; or
(3) representing;
the state or a political subdivision may be issued only in the English language.
Sec. 5. Notwithstanding any other state law and except as provided in section 7 of this chapter, an officer or employee of the state or a political subdivision may not provide information or communicate in a language other than English while performing the duties of the officer or employee.
Sec. 6. Notwithstanding any other state law and except as provided in section 7 of this chapter, information communicated electronically by the state or a political subdivision may not be in a language other than English, including an:
(1) electronic telephone voice system;
(2) electronic mail message; or
(3) Internet web site.
Sec. 7. (a) A language other than English may be used when required:
(1) by the Constitution of the United States, federal law, or the Constitution of the State of Indiana;
(2) by law enforcement or public health and safety needs;
(3) to protect the rights of parties and witnesses in a civil or criminal action in a court or in an administrative proceeding;
(4) to promote and encourage tourism and international trade;
(5) to teach:
(A) another language to students proficient in English; or
(B) English to students of limited English proficiency; or
(6) by libraries:
(A) to collect and promote foreign language materials; and
(B) to provide foreign language services and activities.
(b) A language other than English may be used as follows:
(1) To create or promote state or political subdivision mottos.
(2) For inscriptions on public monuments.
(3) When the language involves terms of art or terms or phrases from languages other than English that are commonly used in official communications.
Sec. 8. This chapter may not be construed to affect the ability of a person to exercise the person's rights under:
(1) the First Amendment to the Constitution of the United States; or
(2) Article 1, Section 9 of the Constitution of the State of Indiana.
(a) In the case of all individuals, "adjusted gross income" (as defined in Section 62 of the Internal Revenue Code), modified as follows:
(1) Subtract income that is exempt from taxation under this article by the Constitution and statutes of the United States.
(2) Add an amount equal to any deduction or deductions allowed or allowable pursuant to Section 62 of the Internal Revenue Code for taxes based on or measured by income and levied at the state level by any state of the United States.
(3) Subtract one thousand dollars ($1,000), or in the case of a joint return filed by a husband and wife, subtract for each spouse one thousand dollars ($1,000).
(4) Subtract one thousand dollars ($1,000) for:
(A) each of the exemptions provided by Section 151(c) of the Internal Revenue Code;
(B) each additional amount allowable under Section 63(f) of the Internal Revenue Code; and
(C) the spouse of the taxpayer if a separate return is made by the taxpayer and if the spouse, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer.
(5) Subtract:
(A) for taxable years beginning after December 31, 2004, one thousand five hundred dollars ($1,500) for each of the exemptions allowed under Section 151(c)(1)(B) of the Internal
Revenue Code (as effective January 1, 2004); and
(B) five hundred dollars ($500) for each additional amount
allowable under Section 63(f)(1) of the Internal Revenue Code
if the adjusted gross income of the taxpayer, or the taxpayer
and the taxpayer's spouse in the case of a joint return, is less
than forty thousand dollars ($40,000).
This amount is in addition to the amount subtracted under
subdivision (4).
(6) Subtract an amount equal to the lesser of:
(A) that part of the individual's adjusted gross income (as
defined in Section 62 of the Internal Revenue Code) for that
taxable year that is subject to a tax that is imposed by a
political subdivision of another state and that is imposed on or
measured by income; or
(B) two thousand dollars ($2,000).
(7) Add an amount equal to the total capital gain portion of a
lump sum distribution (as defined in Section 402(e)(4)(D) of the
Internal Revenue Code) if the lump sum distribution is received
by the individual during the taxable year and if the capital gain
portion of the distribution is taxed in the manner provided in
Section 402 of the Internal Revenue Code.
(8) Subtract any amounts included in federal adjusted gross
income under Section 111 of the Internal Revenue Code as a
recovery of items previously deducted as an itemized deduction
from adjusted gross income.
(9) Subtract any amounts included in federal adjusted gross
income under the Internal Revenue Code which amounts were
received by the individual as supplemental railroad retirement
annuities under 45 U.S.C. 231 and which are not deductible under
subdivision (1).
(10) Add an amount equal to the deduction allowed under Section
221 of the Internal Revenue Code for married couples filing joint
returns if the taxable year began before January 1, 1987.
(11) Add an amount equal to the interest excluded from federal
gross income by the individual for the taxable year under Section
128 of the Internal Revenue Code if the taxable year began before
January 1, 1985.
(12) Subtract an amount equal to the amount of federal Social
Security and Railroad Retirement benefits included in a taxpayer's
federal gross income by Section 86 of the Internal Revenue Code.
(13) In the case of a nonresident taxpayer or a resident taxpayer
residing in Indiana for a period of less than the taxpayer's entire
taxable year, the total amount of the deductions allowed pursuant
to subdivisions (3), (4), (5), and (6) shall be reduced to an amount
which bears the same ratio to the total as the taxpayer's income
taxable in Indiana bears to the taxpayer's total income.
(14) In the case of an individual who is a recipient of assistance
under IC 12-10-6-1, IC 12-10-6-2.1, IC 12-15-2-2, or IC 12-15-7,
subtract an amount equal to that portion of the individual's
adjusted gross income with respect to which the individual is not
allowed under federal law to retain an amount to pay state and
local income taxes.
(15) In the case of an eligible individual, subtract the amount of
a Holocaust victim's settlement payment included in the
individual's federal adjusted gross income.
(16) For taxable years beginning after December 31, 1999,
subtract an amount equal to the portion of any premiums paid
during the taxable year by the taxpayer for a qualified long term
care policy (as defined in IC 12-15-39.6-5) for the taxpayer or the
taxpayer's spouse, or both.
(17) Subtract an amount equal to the lesser of:
(A) for a taxable year:
(i) including any part of 2004, the amount determined under
subsection (f); and
(ii) beginning after December 31, 2004, two thousand five
hundred dollars ($2,500); or
(B) the amount of property taxes that are paid during the
taxable year in Indiana by the individual on the individual's
principal place of residence.
(18) Subtract an amount equal to the amount of a September 11
terrorist attack settlement payment included in the individual's
federal adjusted gross income.
(19) Add or subtract the amount necessary to make the adjusted
gross income of any taxpayer that owns property for which bonus
depreciation was allowed in the current taxable year or in an
earlier taxable year equal to the amount of adjusted gross income
that would have been computed had an election not been made
under Section 168(k) of the Internal Revenue Code to apply bonus
depreciation to the property in the year that it was placed in
service.
(20) Add an amount equal to any deduction allowed under
Section 172 of the Internal Revenue Code.
(21) Add or subtract the amount necessary to make the adjusted
gross income of any taxpayer that placed Section 179 property (as
defined in Section 179 of the Internal Revenue Code) in service
in the current taxable year or in an earlier taxable year equal to
the amount of adjusted gross income that would have been
computed had an election for federal income tax purposes not
been made for the year in which the property was placed in
service to take deductions under Section 179 of the Internal
Revenue Code in a total amount exceeding twenty-five thousand
dollars ($25,000).
(22) Add an amount equal to the amount that a taxpayer claimed
as a deduction for domestic production activities for the taxable
year under Section 199 of the Internal Revenue Code for federal
income tax purposes.
(23) Subtract an amount equal to the amount of the taxpayer's
qualified military income that was not excluded from the
taxpayer's gross income for federal income tax purposes under
Section 112 of the Internal Revenue Code.
(24) Subtract income that is:
(A) exempt from taxation under IC 6-3-2-21.7; and
(B) included in the individual's federal adjusted gross income
under the Internal Revenue Code.
(25) Subtract any amount of a credit (including an advance refund
of the credit) that is provided to an individual under 26 U.S.C.
6428 (federal Economic Stimulus Act of 2008) and included in
the individual's federal adjusted gross income.
(26) Add any amount of unemployment compensation excluded
from federal gross income, as defined in Section 61 of the Internal
Revenue Code, under Section 85(c) of the Internal Revenue Code.
(27) Add the amount excluded from gross income under Section
108(a)(1)(e) of the Internal Revenue Code for the discharge of
debt on a qualified principal residence.
(28) Add an amount equal to any income not included in gross
income as a result of the deferral of income arising from business
indebtedness discharged in connection with the reacquisition after
December 31, 2008, and before January 1, 2011, of an applicable
debt instrument, as provided in Section 108(i) of the Internal
Revenue Code. Subtract the amount necessary from the adjusted
gross income of any taxpayer that added an amount to adjusted
gross income in a previous year to offset the amount included in
federal gross income as a result of the deferral of income arising
from business indebtedness discharged in connection with the
reacquisition after December 31, 2008, and before January 1,
2011, of an applicable debt instrument, as provided in Section
108(i) of the Internal Revenue Code.
(29) Add the amount necessary to make the adjusted gross income
of any taxpayer that placed qualified restaurant property in service
during the taxable year and that was classified as 15-year property
under Section 168(e)(3)(E)(v) of the Internal Revenue Code equal
to the amount of adjusted gross income that would have been
computed had the classification not applied to the property in the
year that it was placed in service.
(30) Add the amount necessary to make the adjusted gross income
of any taxpayer that placed qualified retail improvement property
in service during the taxable year and that was classified as
15-year property under Section 168(e)(3)(E)(ix) of the Internal
Revenue Code equal to the amount of adjusted gross income that
would have been computed had the classification not applied to
the property in the year that it was placed in service.
(31) Add or subtract the amount necessary to make the adjusted
gross income of any taxpayer that claimed the special allowance
for qualified disaster assistance property under Section 168(n) of
the Internal Revenue Code equal to the amount of adjusted gross
income that would have been computed had the special allowance
not been claimed for the property.
(32) Add or subtract the amount necessary to make the adjusted
gross income of any taxpayer that made an election under Section
179C of the Internal Revenue Code to expense costs for qualified
refinery property equal to the amount of adjusted gross income
that would have been computed had an election for federal
income tax purposes not been made for the year.
(33) Add or subtract the amount necessary to make the adjusted
gross income of any taxpayer that made an election under Section
181 of the Internal Revenue Code to expense costs for a qualified
film or television production equal to the amount of adjusted
gross income that would have been computed had an election for
federal income tax purposes not been made for the year.
(34) Add or subtract the amount necessary to make the adjusted
gross income of any taxpayer that treated a loss from the sale or
exchange of preferred stock in:
(A) the Federal National Mortgage Association, established
under the Federal National Mortgage Association Charter Act
(12 U.S.C. 1716 et seq.); or
(B) the Federal Home Loan Mortgage Corporation, established
under the Federal Home Loan Mortgage Corporation Act (12
U.S.C. 1451 et seq.);
as an ordinary loss under Section 301 of the Emergency Economic Stabilization Act of 2008 in the current taxable year or in an earlier taxable year equal to the amount of adjusted gross income that would have been computed had the loss not been treated as an ordinary loss.
(35) This subdivision does not apply to payments made for services provided to a business that was enrolled and participated in the E-verify program (as defined in IC 22-5-1.7-3) during the time the taxpayer conducted business in Indiana in the taxable year. For a taxable year beginning after June 30, 2011, add the amount of any trade or business deduction allowed under the Internal Revenue Code for wages, reimbursements, or other payments made for services provided in Indiana by an individual for services as an employee, if the individual was, during the period of service, prohibited from being hired as an employee under 8 U.S.C. 1324a.
(b) In the case of corporations, the same as "taxable income" (as defined in Section 63 of the Internal Revenue Code) adjusted as follows:
(1) Subtract income that is exempt from taxation under this article by the Constitution and statutes of the United States.
(2) Add an amount equal to any deduction or deductions allowed or allowable pursuant to Section 170 of the Internal Revenue Code.
(3) Add an amount equal to any deduction or deductions allowed or allowable pursuant to Section 63 of the Internal Revenue Code for taxes based on or measured by income and levied at the state level by any state of the United States.
(4) Subtract an amount equal to the amount included in the corporation's taxable income under Section 78 of the Internal Revenue Code.
(5) Add or subtract the amount necessary to make the adjusted gross income of any taxpayer that owns property for which bonus depreciation was allowed in the current taxable year or in an earlier taxable year equal to the amount of adjusted gross income that would have been computed had an election not been made under Section 168(k) of the Internal Revenue Code to apply bonus depreciation to the property in the year that it was placed in service.
(6) Add an amount equal to any deduction allowed under Section 172 of the Internal Revenue Code.
(7) Add or subtract the amount necessary to make the adjusted gross income of any taxpayer that placed Section 179 property (as defined in Section 179 of the Internal Revenue Code) in service in the current taxable year or in an earlier taxable year equal to the amount of adjusted gross income that would have been computed had an election for federal income tax purposes not been made for the year in which the property was placed in service to take deductions under Section 179 of the Internal Revenue Code in a total amount exceeding twenty-five thousand dollars ($25,000).
(8) Add an amount equal to the amount that a taxpayer claimed as a deduction for domestic production activities for the taxable year under Section 199 of the Internal Revenue Code for federal income tax purposes.
(9) Add to the extent required by IC 6-3-2-20 the amount of intangible expenses (as defined in IC 6-3-2-20) and any directly related intangible interest expenses (as defined in IC 6-3-2-20) for the taxable year that reduced the corporation's taxable income (as defined in Section 63 of the Internal Revenue Code) for federal income tax purposes.
(10) Add an amount equal to any deduction for dividends paid (as defined in Section 561 of the Internal Revenue Code) to shareholders of a captive real estate investment trust (as defined in section 34.5 of this chapter).
(11) Subtract income that is:
(A) exempt from taxation under IC 6-3-2-21.7; and
(B) included in the corporation's taxable income under the Internal Revenue Code.
(12) Add an amount equal to any income not included in gross income as a result of the deferral of income arising from business indebtedness discharged in connection with the reacquisition after December 31, 2008, and before January 1, 2011, of an applicable debt instrument, as provided in Section 108(i) of the Internal Revenue Code. Subtract from the adjusted gross income of any taxpayer that added an amount to adjusted gross income in a previous year the amount necessary to offset the amount included in federal gross income as a result of the deferral of income arising from business indebtedness discharged in connection with the reacquisition after December 31, 2008, and before January 1, 2011, of an applicable debt instrument, as provided in Section 108(i) of the Internal Revenue Code.
(13) Add the amount necessary to make the adjusted gross income
of any taxpayer that placed qualified restaurant property in service
during the taxable year and that was classified as 15-year property
under Section 168(e)(3)(E)(v) of the Internal Revenue Code equal
to the amount of adjusted gross income that would have been
computed had the classification not applied to the property in the
year that it was placed in service.
(14) Add the amount necessary to make the adjusted gross income
of any taxpayer that placed qualified retail improvement property
in service during the taxable year and that was classified as
15-year property under Section 168(e)(3)(E)(ix) of the Internal
Revenue Code equal to the amount of adjusted gross income that
would have been computed had the classification not applied to
the property in the year that it was placed in service.
(15) Add or subtract the amount necessary to make the adjusted
gross income of any taxpayer that claimed the special allowance
for qualified disaster assistance property under Section 168(n) of
the Internal Revenue Code equal to the amount of adjusted gross
income that would have been computed had the special allowance
not been claimed for the property.
(16) Add or subtract the amount necessary to make the adjusted
gross income of any taxpayer that made an election under Section
179C of the Internal Revenue Code to expense costs for qualified
refinery property equal to the amount of adjusted gross income
that would have been computed had an election for federal
income tax purposes not been made for the year.
(17) Add or subtract the amount necessary to make the adjusted
gross income of any taxpayer that made an election under Section
181 of the Internal Revenue Code to expense costs for a qualified
film or television production equal to the amount of adjusted
gross income that would have been computed had an election for
federal income tax purposes not been made for the year.
(18) Add or subtract the amount necessary to make the adjusted
gross income of any taxpayer that treated a loss from the sale or
exchange of preferred stock in:
(A) the Federal National Mortgage Association, established
under the Federal National Mortgage Association Charter Act
(12 U.S.C. 1716 et seq.); or
(B) the Federal Home Loan Mortgage Corporation, established
under the Federal Home Loan Mortgage Corporation Act (12
U.S.C. 1451 et seq.);
as an ordinary loss under Section 301 of the Emergency
Economic Stabilization Act of 2008 in the current taxable year or
in an earlier taxable year equal to the amount of adjusted gross
income that would have been computed had the loss not been
treated as an ordinary loss.
(19) This subdivision does not apply to payments made for
services provided to a business that was enrolled and
participated in the E-verify program (as defined in
IC 22-5-1.7-3) during the time the taxpayer conducted
business in Indiana in the taxable year. For a taxable year
beginning after June 30, 2011, add the amount of any trade or
business deduction allowed under the Internal Revenue Code
for wages, reimbursements, or other payments made for
services provided in Indiana by an individual for services as
an employee, if the individual was, during the period of
service, prohibited from being hired as an employee under 8
U.S.C. 1324a.
(c) In the case of life insurance companies (as defined in Section
816(a) of the Internal Revenue Code) that are organized under Indiana
law, the same as "life insurance company taxable income" (as defined
in Section 801 of the Internal Revenue Code), adjusted as follows:
(1) Subtract income that is exempt from taxation under this article
by the Constitution and statutes of the United States.
(2) Add an amount equal to any deduction allowed or allowable
under Section 170 of the Internal Revenue Code.
(3) Add an amount equal to a deduction allowed or allowable
under Section 805 or Section 831(c) of the Internal Revenue Code
for taxes based on or measured by income and levied at the state
level by any state.
(4) Subtract an amount equal to the amount included in the
company's taxable income under Section 78 of the Internal
Revenue Code.
(5) Add or subtract the amount necessary to make the adjusted
gross income of any taxpayer that owns property for which bonus
depreciation was allowed in the current taxable year or in an
earlier taxable year equal to the amount of adjusted gross income
that would have been computed had an election not been made
under Section 168(k) of the Internal Revenue Code to apply bonus
depreciation to the property in the year that it was placed in
service.
(6) Add an amount equal to any deduction allowed under Section
172 or Section 810 of the Internal Revenue Code.
(7) Add or subtract the amount necessary to make the adjusted
gross income of any taxpayer that placed Section 179 property (as
defined in Section 179 of the Internal Revenue Code) in service
in the current taxable year or in an earlier taxable year equal to
the amount of adjusted gross income that would have been
computed had an election for federal income tax purposes not
been made for the year in which the property was placed in
service to take deductions under Section 179 of the Internal
Revenue Code in a total amount exceeding twenty-five thousand
dollars ($25,000).
(8) Add an amount equal to the amount that a taxpayer claimed as
a deduction for domestic production activities for the taxable year
under Section 199 of the Internal Revenue Code for federal
income tax purposes.
(9) Subtract income that is:
(A) exempt from taxation under IC 6-3-2-21.7; and
(B) included in the insurance company's taxable income under
the Internal Revenue Code.
(10) Add an amount equal to any income not included in gross
income as a result of the deferral of income arising from business
indebtedness discharged in connection with the reacquisition after
December 31, 2008, and before January 1, 2011, of an applicable
debt instrument, as provided in Section 108(i) of the Internal
Revenue Code. Subtract from the adjusted gross income of any
taxpayer that added an amount to adjusted gross income in a
previous year the amount necessary to offset the amount included
in federal gross income as a result of the deferral of income
arising from business indebtedness discharged in connection with
the reacquisition after December 31, 2008, and before January 1,
2011, of an applicable debt instrument, as provided in Section
108(i) of the Internal Revenue Code.
(11) Add the amount necessary to make the adjusted gross income
of any taxpayer that placed qualified restaurant property in service
during the taxable year and that was classified as 15-year property
under Section 168(e)(3)(E)(v) of the Internal Revenue Code equal
to the amount of adjusted gross income that would have been
computed had the classification not applied to the property in the
year that it was placed in service.
(12) Add the amount necessary to make the adjusted gross income
of any taxpayer that placed qualified retail improvement property
in service during the taxable year and that was classified as
15-year property under Section 168(e)(3)(E)(ix) of the Internal
Revenue Code equal to the amount of adjusted gross income that
would have been computed had the classification not applied to
the property in the year that it was placed in service.
(13) Add or subtract the amount necessary to make the adjusted
gross income of any taxpayer that claimed the special allowance
for qualified disaster assistance property under Section 168(n) of
the Internal Revenue Code equal to the amount of adjusted gross
income that would have been computed had the special allowance
not been claimed for the property.
(14) Add or subtract the amount necessary to make the adjusted
gross income of any taxpayer that made an election under Section
179C of the Internal Revenue Code to expense costs for qualified
refinery property equal to the amount of adjusted gross income
that would have been computed had an election for federal
income tax purposes not been made for the year.
(15) Add or subtract the amount necessary to make the adjusted
gross income of any taxpayer that made an election under Section
181 of the Internal Revenue Code to expense costs for a qualified
film or television production equal to the amount of adjusted
gross income that would have been computed had an election for
federal income tax purposes not been made for the year.
(16) Add or subtract the amount necessary to make the adjusted
gross income of any taxpayer that treated a loss from the sale or
exchange of preferred stock in:
(A) the Federal National Mortgage Association, established
under the Federal National Mortgage Association Charter Act
(12 U.S.C. 1716 et seq.); or
(B) the Federal Home Loan Mortgage Corporation, established
under the Federal Home Loan Mortgage Corporation Act (12
U.S.C. 1451 et seq.);
as an ordinary loss under Section 301 of the Emergency
Economic Stabilization Act of 2008 in the current taxable year or
in an earlier taxable year equal to the amount of adjusted gross
income that would have been computed had the loss not been
treated as an ordinary loss.
(17) Add an amount equal to any exempt insurance income under
Section 953(e) of the Internal Revenue Code that is active
financing income under Subpart F of Subtitle A, Chapter 1,
Subchapter N of the Internal Revenue Code.
(18) This subdivision does not apply to payments made for
services provided to a business that was enrolled and
participated in the E-verify program (as defined in
IC 22-5-1.7-3) during the time the taxpayer conducted
business in Indiana in the taxable year. For a taxable year
beginning after June 30, 2011, add the amount of any trade or
business deduction allowed under the Internal Revenue Code
for wages, reimbursements, or other payments made for
services provided in Indiana by an individual for services as
an employee, if the individual was, during the period of
service, prohibited from being hired as an employee under 8
U.S.C. 1324a.
(d) In the case of insurance companies subject to tax under Section
831 of the Internal Revenue Code and organized under Indiana law, the
same as "taxable income" (as defined in Section 832 of the Internal
Revenue Code), adjusted as follows:
(1) Subtract income that is exempt from taxation under this article
by the Constitution and statutes of the United States.
(2) Add an amount equal to any deduction allowed or allowable
under Section 170 of the Internal Revenue Code.
(3) Add an amount equal to a deduction allowed or allowable
under Section 805 or Section 831(c) of the Internal Revenue Code
for taxes based on or measured by income and levied at the state
level by any state.
(4) Subtract an amount equal to the amount included in the
company's taxable income under Section 78 of the Internal
Revenue Code.
(5) Add or subtract the amount necessary to make the adjusted
gross income of any taxpayer that owns property for which bonus
depreciation was allowed in the current taxable year or in an
earlier taxable year equal to the amount of adjusted gross income
that would have been computed had an election not been made
under Section 168(k) of the Internal Revenue Code to apply bonus
depreciation to the property in the year that it was placed in
service.
(6) Add an amount equal to any deduction allowed under Section
172 of the Internal Revenue Code.
(7) Add or subtract the amount necessary to make the adjusted
gross income of any taxpayer that placed Section 179 property (as
defined in Section 179 of the Internal Revenue Code) in service
in the current taxable year or in an earlier taxable year equal to
the amount of adjusted gross income that would have been
computed had an election for federal income tax purposes not
been made for the year in which the property was placed in
service to take deductions under Section 179 of the Internal
Revenue Code in a total amount exceeding twenty-five thousand
dollars ($25,000).
(8) Add an amount equal to the amount that a taxpayer claimed as a deduction for domestic production activities for the taxable year under Section 199 of the Internal Revenue Code for federal income tax purposes.
(9) Subtract income that is:
(A) exempt from taxation under IC 6-3-2-21.7; and
(B) included in the insurance company's taxable income under the Internal Revenue Code.
(10) Add an amount equal to any income not included in gross income as a result of the deferral of income arising from business indebtedness discharged in connection with the reacquisition after December 31, 2008, and before January 1, 2011, of an applicable debt instrument, as provided in Section 108(i) of the Internal Revenue Code. Subtract from the adjusted gross income of any taxpayer that added an amount to adjusted gross income in a previous year the amount necessary to offset the amount included in federal gross income as a result of the deferral of income arising from business indebtedness discharged in connection with the reacquisition after December 31, 2008, and before January 1, 2011, of an applicable debt instrument, as provided in Section 108(i) of the Internal Revenue Code.
(11) Add the amount necessary to make the adjusted gross income of any taxpayer that placed qualified restaurant property in service during the taxable year and that was classified as 15-year property under Section 168(e)(3)(E)(v) of the Internal Revenue Code equal to the amount of adjusted gross income that would have been computed had the classification not applied to the property in the year that it was placed in service.
(12) Add the amount necessary to make the adjusted gross income of any taxpayer that placed qualified retail improvement property in service during the taxable year and that was classified as 15-year property under Section 168(e)(3)(E)(ix) of the Internal Revenue Code equal to the amount of adjusted gross income that would have been computed had the classification not applied to the property in the year that it was placed in service.
(13) Add or subtract the amount necessary to make the adjusted gross income of any taxpayer that claimed the special allowance for qualified disaster assistance property under Section 168(n) of the Internal Revenue Code equal to the amount of adjusted gross income that would have been computed had the special allowance not been claimed for the property.
(14) Add or subtract the amount necessary to make the adjusted
gross income of any taxpayer that made an election under Section
179C of the Internal Revenue Code to expense costs for qualified
refinery property equal to the amount of adjusted gross income
that would have been computed had an election for federal
income tax purposes not been made for the year.
(15) Add or subtract the amount necessary to make the adjusted
gross income of any taxpayer that made an election under Section
181 of the Internal Revenue Code to expense costs for a qualified
film or television production equal to the amount of adjusted
gross income that would have been computed had an election for
federal income tax purposes not been made for the year.
(16) Add or subtract the amount necessary to make the adjusted
gross income of any taxpayer that treated a loss from the sale or
exchange of preferred stock in:
(A) the Federal National Mortgage Association, established
under the Federal National Mortgage Association Charter Act
(12 U.S.C. 1716 et seq.); or
(B) the Federal Home Loan Mortgage Corporation, established
under the Federal Home Loan Mortgage Corporation Act (12
U.S.C. 1451 et seq.);
as an ordinary loss under Section 301 of the Emergency
Economic Stabilization Act of 2008 in the current taxable year or
in an earlier taxable year equal to the amount of adjusted gross
income that would have been computed had the loss not been
treated as an ordinary loss.
(17) Add an amount equal to any exempt insurance income under
Section 953(e) of the Internal Revenue Code that is active
financing income under Subpart F of Subtitle A, Chapter 1,
Subchapter N of the Internal Revenue Code.
(18) This subdivision does not apply to payments made for
services provided to a business that was enrolled and
participated in the E-verify program (as defined in
IC 22-5-1.7-3) during the time the taxpayer conducted
business in Indiana in the taxable year. For a taxable year
beginning after June 30, 2011, add the amount of any trade or
business deduction allowed under the Internal Revenue Code
for wages, reimbursements, or other payments made for
services provided in Indiana by an individual for services as
an employee, if the individual was, during the period of
service, prohibited from being hired as an employee under 8
U.S.C. 1324a.
(e) In the case of trusts and estates, "taxable income" (as defined for
trusts and estates in Section 641(b) of the Internal Revenue Code)
adjusted as follows:
(1) Subtract income that is exempt from taxation under this article
by the Constitution and statutes of the United States.
(2) Subtract an amount equal to the amount of a September 11
terrorist attack settlement payment included in the federal
adjusted gross income of the estate of a victim of the September
11 terrorist attack or a trust to the extent the trust benefits a victim
of the September 11 terrorist attack.
(3) Add or subtract the amount necessary to make the adjusted
gross income of any taxpayer that owns property for which bonus
depreciation was allowed in the current taxable year or in an
earlier taxable year equal to the amount of adjusted gross income
that would have been computed had an election not been made
under Section 168(k) of the Internal Revenue Code to apply bonus
depreciation to the property in the year that it was placed in
service.
(4) Add an amount equal to any deduction allowed under Section
172 of the Internal Revenue Code.
(5) Add or subtract the amount necessary to make the adjusted
gross income of any taxpayer that placed Section 179 property (as
defined in Section 179 of the Internal Revenue Code) in service
in the current taxable year or in an earlier taxable year equal to
the amount of adjusted gross income that would have been
computed had an election for federal income tax purposes not
been made for the year in which the property was placed in
service to take deductions under Section 179 of the Internal
Revenue Code in a total amount exceeding twenty-five thousand
dollars ($25,000).
(6) Add an amount equal to the amount that a taxpayer claimed as
a deduction for domestic production activities for the taxable year
under Section 199 of the Internal Revenue Code for federal
income tax purposes.
(7) Subtract income that is:
(A) exempt from taxation under IC 6-3-2-21.7; and
(B) included in the taxpayer's taxable income under the
Internal Revenue Code.
(8) Add an amount equal to any income not included in gross
income as a result of the deferral of income arising from business
indebtedness discharged in connection with the reacquisition after
December 31, 2008, and before January 1, 2011, of an applicable
debt instrument, as provided in Section 108(i) of the Internal
Revenue Code. Subtract from the adjusted gross income of any
taxpayer that added an amount to adjusted gross income in a
previous year the amount necessary to offset the amount included
in federal gross income as a result of the deferral of income
arising from business indebtedness discharged in connection with
the reacquisition after December 31, 2008, and before January 1,
2011, of an applicable debt instrument, as provided in Section
108(i) of the Internal Revenue Code.
(9) Add the amount necessary to make the adjusted gross income
of any taxpayer that placed qualified restaurant property in service
during the taxable year and that was classified as 15-year property
under Section 168(e)(3)(E)(v) of the Internal Revenue Code equal
to the amount of adjusted gross income that would have been
computed had the classification not applied to the property in the
year that it was placed in service.
(10) Add the amount necessary to make the adjusted gross income
of any taxpayer that placed qualified retail improvement property
in service during the taxable year and that was classified as
15-year property under Section 168(e)(3)(E)(ix) of the Internal
Revenue Code equal to the amount of adjusted gross income that
would have been computed had the classification not applied to
the property in the year that it was placed in service.
(11) Add or subtract the amount necessary to make the adjusted
gross income of any taxpayer that claimed the special allowance
for qualified disaster assistance property under Section 168(n) of
the Internal Revenue Code equal to the amount of adjusted gross
income that would have been computed had the special allowance
not been claimed for the property.
(12) Add or subtract the amount necessary to make the adjusted
gross income of any taxpayer that made an election under Section
179C of the Internal Revenue Code to expense costs for qualified
refinery property equal to the amount of adjusted gross income
that would have been computed had an election for federal
income tax purposes not been made for the year.
(13) Add or subtract the amount necessary to make the adjusted
gross income of any taxpayer that made an election under Section
181 of the Internal Revenue Code to expense costs for a qualified
film or television production equal to the amount of adjusted
gross income that would have been computed had an election for
federal income tax purposes not been made for the year.
(14) Add or subtract the amount necessary to make the adjusted
gross income of any taxpayer that treated a loss from the sale or
exchange of preferred stock in:
(A) the Federal National Mortgage Association, established
under the Federal National Mortgage Association Charter Act
(12 U.S.C. 1716 et seq.); or
(B) the Federal Home Loan Mortgage Corporation, established
under the Federal Home Loan Mortgage Corporation Act (12
U.S.C. 1451 et seq.);
as an ordinary loss under Section 301 of the Emergency
Economic Stabilization Act of 2008 in the current taxable year or
in an earlier taxable year equal to the amount of adjusted gross
income that would have been computed had the loss not been
treated as an ordinary loss.
(15) Add the amount excluded from gross income under Section
108(a)(1)(e) of the Internal Revenue Code for the discharge of
debt on a qualified principal residence.
(16) This subdivision does not apply to payments made for
services provided to a business that was enrolled and
participated in the E-verify program (as defined in
IC 22-5-1.7-3) during the time the taxpayer conducted
business in Indiana in the taxable year. For a taxable year
beginning after June 30, 2011, add the amount of any trade or
business deduction allowed under the Internal Revenue Code
for wages, reimbursements, or other payments made for
services provided in Indiana by an individual for services as
an employee, if the individual was, during the period of
service, prohibited from being hired as an employee under 8
U.S.C. 1324a.
(f) This subsection applies only to the extent that an individual paid
property taxes in 2004 that were imposed for the March 1, 2002,
assessment date or the January 15, 2003, assessment date. The
maximum amount of the deduction under subsection (a)(17) is equal
to the amount determined under STEP FIVE of the following formula:
STEP ONE: Determine the amount of property taxes that the
taxpayer paid after December 31, 2003, in the taxable year for
property taxes imposed for the March 1, 2002, assessment date
and the January 15, 2003, assessment date.
STEP TWO: Determine the amount of property taxes that the
taxpayer paid in the taxable year for the March 1, 2003,
assessment date and the January 15, 2004, assessment date.
STEP THREE: Determine the result of the STEP ONE amount
divided by the STEP TWO amount.
STEP FOUR: Multiply the STEP THREE amount by two
thousand five hundred dollars ($2,500).
STEP FIVE: Determine the sum of the STEP FOUR amount and
two thousand five hundred dollars ($2,500).
(b) The term does not include, for withholding periods beginning after June 30, 2011, any amount withheld from an individual for services provided in Indiana as an employee, if the:
(1) individual was, during the period of service, prohibited from being hired as an employee under 8 U.S.C. 1324a; and
(2) taxpayer was not enrolled and participating in the E-Verify program (as defined in IC 22-5-1.7-3) during the time the taxpayer conducted business in Indiana in the taxable year.
(b) For state fiscal year 2006 and each state fiscal year thereafter, the aggregate amount of credits awarded under this chapter for projects to retain existing jobs in Indiana may not exceed ten million dollars ($10,000,000) per year.
(c) This subsection does not apply to a business that was enrolled and participated in the E-verify program (as defined in IC 22-5-1.7-3) during the time the taxpayer conducted business in Indiana in the taxable year. A credit under this chapter may not be computed on any amount withheld from an individual or paid to an individual for services provided in Indiana as an employee, if the individual was, during the period of service, prohibited from being hired as an employee under 8 U.S.C. 1324a.
(1) Add the following amounts:
(A) An amount equal to a deduction allowed or allowable under Section 166, Section 585, or Section 593 of the Internal Revenue Code.
(B) An amount equal to a deduction allowed or allowable under Section 170 of the Internal Revenue Code.
(C) An amount equal to a deduction or deductions allowed or allowable under Section 63 of the Internal Revenue Code for taxes based on or measured by income and levied at the state level by a state of the United States or levied at the local level by any subdivision of a state of the United States.
(D) The amount of interest excluded under Section 103 of the Internal Revenue Code or under any other federal law, minus the associated expenses disallowed in the computation of taxable income under Section 265 of the Internal Revenue Code.
(E) An amount equal to the deduction allowed under Section 172 or 1212 of the Internal Revenue Code for net operating losses or net capital losses.
(F) For a taxpayer that is not a large bank (as defined in Section 585(c)(2) of the Internal Revenue Code), an amount equal to the recovery of a debt, or part of a debt, that becomes worthless to the extent a deduction was allowed from gross income in a prior taxable year under Section 166(a) of the Internal Revenue Code.
(G) Add the amount necessary to make the adjusted gross income of any taxpayer that owns property for which bonus depreciation was allowed in the current taxable year or in an earlier taxable year equal to the amount of adjusted gross income that would have been computed had an election not been made under Section 168(k) of the Internal Revenue Code to apply bonus depreciation to the property in the year that it was placed in service.
(H) Add the amount necessary to make the adjusted gross income of any taxpayer that placed Section 179 property (as defined in Section 179 of the Internal Revenue Code) in
service in the current taxable year or in an earlier taxable year
equal to the amount of adjusted gross income that would have
been computed had an election for federal income tax
purposes not been made for the year in which the property was
placed in service to take deductions under Section 179 of the
Internal Revenue Code in a total amount exceeding
twenty-five thousand dollars ($25,000).
(I) Add an amount equal to the amount that a taxpayer claimed
as a deduction for domestic production activities for the
taxable year under Section 199 of the Internal Revenue Code
for federal income tax purposes.
(J) Add an amount equal to any income not included in gross
income as a result of the deferral of income arising from
business indebtedness discharged in connection with the
reacquisition after December 31, 2008, and before January 1,
2011, of an applicable debt instrument, as provided in Section
108(i) of the Internal Revenue Code. Subtract from the
adjusted gross income of any taxpayer that added an amount
to adjusted gross income in a previous year the amount
necessary to offset the amount included in federal gross
income as a result of the deferral of income arising from
business indebtedness discharged in connection with the
reacquisition after December 31, 2008, and before January 1,
2011, of an applicable debt instrument, as provided in Section
108(i) of the Internal Revenue Code.
(K) Add the amount necessary to make the adjusted gross
income of any taxpayer that placed qualified restaurant
property in service during the taxable year and that was
classified as 15-year property under Section 168(e)(3)(E)(v) of
the Internal Revenue Code equal to the amount of adjusted
gross income that would have been computed had the
classification not applied to the property in the year that it was
placed in service.
(L) Add the amount necessary to make the adjusted gross
income of any taxpayer that placed qualified retail
improvement property in service during the taxable year and
that was classified as 15-year property under Section
168(e)(3)(E)(ix) of the Internal Revenue Code equal to the
amount of adjusted gross income that would have been
computed had the classification not applied to the property in
the year that it was placed in service.
(M) Add or subtract the amount necessary to make the
adjusted gross income of any taxpayer that claimed the special
allowance for qualified disaster assistance property under
Section 168(n) of the Internal Revenue Code equal to the
amount of adjusted gross income that would have been
computed had the special allowance not been claimed for the
property.
(N) Add or subtract the amount necessary to make the adjusted
gross income of any taxpayer that made an election under
Section 179C of the Internal Revenue Code to expense costs
for qualified refinery property equal to the amount of adjusted
gross income that would have been computed had an election
for federal income tax purposes not been made for the year.
(O) Add or subtract the amount necessary to make the adjusted
gross income of any taxpayer that made an election under
Section 181 of the Internal Revenue Code to expense costs for
a qualified film or television production equal to the amount
of adjusted gross income that would have been computed had
an election for federal income tax purposes not been made for
the year.
(P) Add or subtract the amount necessary to make the adjusted
gross income of any taxpayer that treated a loss from the sale
or exchange of preferred stock in:
(i) the Federal National Mortgage Association, established
under the Federal National Mortgage Association Charter
Act (12 U.S.C. 1716 et seq.); or
(ii) the Federal Home Loan Mortgage Corporation,
established under the Federal Home Loan Mortgage
Corporation Act (12 U.S.C. 1451 et seq.);
as an ordinary loss under Section 301 of the Emergency
Economic Stabilization Act of 2008 in the current taxable year
or in an earlier taxable year equal to the amount of adjusted
gross income that would have been computed had the loss not
been treated as an ordinary loss.
(Q) Add an amount equal to any exempt insurance income
under Section 953(e) of the Internal Revenue Code for active
financing income under Subpart F, Subtitle A, Chapter 1,
Subchapter N of the Internal Revenue Code.
(2) Subtract the following amounts:
(A) Income that the United States Constitution or any statute
of the United States prohibits from being used to measure the
tax imposed by this chapter.
(B) Income that is derived from sources outside the United
States, as defined by the Internal Revenue Code.
(C) An amount equal to a debt or part of a debt that becomes
worthless, as permitted under Section 166(a) of the Internal
Revenue Code.
(D) An amount equal to any bad debt reserves that are
included in federal income because of accounting method
changes required by Section 585(c)(3)(A) or Section 593 of
the Internal Revenue Code.
(E) The amount necessary to make the adjusted gross income
of any taxpayer that owns property for which bonus
depreciation was allowed in the current taxable year or in an
earlier taxable year equal to the amount of adjusted gross
income that would have been computed had an election not
been made under Section 168(k) of the Internal Revenue Code
to apply bonus depreciation.
(F) The amount necessary to make the adjusted gross income
of any taxpayer that placed Section 179 property (as defined
in Section 179 of the Internal Revenue Code) in service in the
current taxable year or in an earlier taxable year equal to the
amount of adjusted gross income that would have been
computed had an election for federal income tax purposes not
been made for the year in which the property was placed in
service to take deductions under Section 179 of the Internal
Revenue Code in a total amount exceeding twenty-five
thousand dollars ($25,000).
(G) Income that is:
(i) exempt from taxation under IC 6-3-2-21.7; and
(ii) included in the taxpayer's taxable income under the
Internal Revenue Code.
(H) This clause does not apply to payments made for
services provided to a business that was enrolled and
participated in the E-verify program (as defined in
IC 22-5-1.7-3) during the time the taxpayer conducted
business in Indiana in the taxable year. For a taxable year
beginning after June 30, 2011, add the amount of any trade
or business deduction allowed under the Internal Revenue
Code for wages, reimbursements, or other payments made
for services provided in Indiana by an individual for
services as an employee, if the individual was, during the
period of service, prohibited from being hired as an
employee under 8 U.S.C. 1324a.
(b) In the case of a credit union, "adjusted gross income" for a
taxable year means the total transfers to undivided earnings minus
dividends for that taxable year after statutory reserves are set aside
under IC 28-7-1-24.
(c) In the case of an investment company, "adjusted gross income"
means the company's federal taxable income multiplied by the quotient
of:
(1) the aggregate of the gross payments collected by the company
during the taxable year from old and new business upon
investment contracts issued by the company and held by residents
of Indiana; divided by
(2) the total amount of gross payments collected during the
taxable year by the company from the business upon investment
contracts issued by the company and held by persons residing
within Indiana and elsewhere.
(d) As used in subsection (c), "investment company" means a
person, copartnership, association, limited liability company, or
corporation, whether domestic or foreign, that:
(1) is registered under the Investment Company Act of 1940 (15
U.S.C. 80a-1 et seq.); and
(2) solicits or receives a payment to be made to itself and issues
in exchange for the payment:
(A) a so-called bond;
(B) a share;
(C) a coupon;
(D) a certificate of membership;
(E) an agreement;
(F) a pretended agreement; or
(G) other evidences of obligation;
entitling the holder to anything of value at some future date, if the
gross payments received by the company during the taxable year
on outstanding investment contracts, plus interest and dividends
earned on those contracts (by prorating the interest and dividends
earned on investment contracts by the same proportion that
certificate reserves (as defined by the Investment Company Act
of 1940) is to the company's total assets) is at least fifty percent
(50%) of the company's gross payments upon investment
contracts plus gross income from all other sources except
dividends from subsidiaries for the taxable year. The term
"investment contract" means an instrument listed in clauses (A)
through (G).
[EFFECTIVE JULY 1, 2011]: Sec. 21.5. (a) The superintendent shall
negotiate the terms of a memorandum of agreement under Section
287(g) of the United States Immigration and Nationality Act
between the state and the United States Department of Homeland
Security concerning the enforcement of federal immigration and
customs laws in Indiana.
(b) The memorandum of agreement described in subsection (a)
must be signed on behalf of the state by the superintendent and
governor, unless otherwise required by the United States
Department of Homeland Security.
(c) The superintendent shall designate appropriate police
employees to be trained under the memorandum of agreement
described in subsection (a).
(d) The department shall apply for federal funding, as available,
for the costs associated with training police employees under the
memorandum of agreement described in subsection (a).
(e) A police employee certified as trained in accordance with the
memorandum of agreement described in subsection (a) may
enforce federal immigration and customs laws while performing
within the scope of the police employee's duties.
(f) This section may not be construed to require an agreement
in order for any police employee to:
(1) communicate with the United States Department of
Homeland Security regarding the immigration status of any
individual, including reporting knowledge that a particular
alien is not lawfully present in the United States; or
(2) otherwise cooperate with the United States Department of
Homeland Security in the identification, apprehension,
detention, or removal of aliens not lawfully present in the
United States.
(1)
(2) the circumstances surrounding
(3)
(4) the citizenship or immigration status of the offender by making a reasonable effort to verify the offender's citizenship or immigration status with the United States Department of
Homeland Security under 8 U.S.C. 1373(c); and
(4) (5) any additional relevant matters.
(b) In making the evaluation prescribed in subsection (a), the
department may utilize any presentence report, any presentence
memorandum filed by the offender, any reports of any presentence
physical or mental examination, the record of the sentencing hearing,
or other information forwarded by the sentencing court or other agency,
if that information meets the department's minimum standards for
criminal offender evaluation.
(c) If an offender has undergone, within two (2) years before the
date of his the offender's commitment, a previous departmental
evaluation under this section, the department may rely on the previous
evaluation and the information used at that time. However, this
subsection does not deprive an offender of the right to a medical and
dental examination under IC 11-10-3.
(d) If the department is unable to verify the citizenship or
immigration status of a committed criminal offender, the
department shall notify the United States Department of Homeland
Security that the citizenship or immigration status of the offender
could not be verified. The department shall provide the United
States Department of Homeland Security with any information
regarding the committed criminal offender that:
(1) is requested by the United States Department of Homeland
Security; and
(2) is in the department's possession or the department is able
to obtain.
(1)
(2) the circumstances surrounding
(3)
(4) the citizenship or immigration status of the offender by making a reasonable effort to verify the offender's citizenship or immigration status with the United States Department of Homeland Security under 8 U.S.C. 1373(c); and
(b) In making the evaluation prescribed in subsection (a), the department may utilize reports of any precommitment physical or mental examination or other information or records forwarded by the
committing court or other agency, if that information meets the
department's minimum standards for delinquent offender evaluation.
(c) If a committed offender has undergone, within one (1) year
before the date of his the offender's commitment, a previous
departmental evaluation under this section, the department may rely on
the previous evaluation and the information used at that time. However,
this subsection does not deprive an offender of the right to a medical
and dental examination under IC 11-10-3.
(d) If the department is unable to verify the citizenship or
immigration status of a committed offender, the department shall
notify the United States Department of Homeland Security that the
citizenship or immigration status of the committed offender could
not be verified. The department shall provide the United States
Department of Homeland Security with any information regarding
the committed offender that:
(1) is requested by the United States Department of Homeland
Security; and
(2) is in the department's possession or the department is able
to obtain.
(1) For purposes of IC 12-10-12, the meaning set forth in IC 12-10-12-1.
(2) For purposes of IC 12-12.7-2, the meaning set forth in IC 12-12.7-2-1.
(3) For purposes of IC 12-32-1, the meaning set forth in IC 12-32-1-1.
(1) IC 12-8.
(2) IC 12-13-4.
(3) IC 12-32-1.
benefit", for purposes of IC 12-32-1, has the meaning set forth in
IC 12-32-1-3.
ARTICLE 32. RESTRICTIONS ON PUBLIC BENEFITS
Chapter 1. Restrictions on Public Benefits to Illegal Aliens
Sec. 1. As used in this chapter, "agency" means any state administration, agency, authority, board, bureau, commission, committee, council, department, division, institution, office, service, or other similar body of state government.
Sec. 2. As used in this chapter, "federal public benefit" has the meaning set forth in 8 U.S.C. 1611.
Sec. 3. (a) As used in this chapter, "state or local public benefit" has the meaning set forth in 8 U.S.C. 1621.
(b) The term includes:
(1) a postsecondary award, including a scholarship, a grant, or financial aid; and
(2) the resident tuition rate (as determined by the state financial institution).
Sec. 4. This chapter shall be enforced without regard to race, religion, gender, ethnicity, or national origin.
Sec. 5. (a) Notwithstanding any other provision of law and except as otherwise provided under federal law, an agency or a political subdivision shall verify, in the manner required under section 6 of this chapter, the eligibility of any individual who:
(1) is at least eighteen (18) years of age; and
(2) applies for state or local public benefits or federal public benefits that are provided by the agency or the political subdivision.
(b) Notwithstanding any other provision of law and except as otherwise provided under federal law, a person that provides benefits that are funded, in whole or part, by federal, state, or local money shall verify, in the manner required under section 6 of this chapter, the eligibility of any individual who:
(1) is at least eighteen (18) years of age; and
(2) applies for or requests benefits from the person that provides the benefits.
Sec. 6. An agency, a political subdivision, or a person required to verify the eligibility of an individual under section 5 of this chapter shall:
(1) require the individual to execute an affidavit stating under
penalty of perjury that the individual is a:
(A) United States citizen; or
(B) qualified alien (as defined under 8 U.S.C. 1641); and
(2) maintain an affidavit executed in accordance with
subdivision (1) for at least five (5) years.
Sec. 7. A person who knowingly or intentionally makes a false,
fictitious, or fraudulent statement or representation in an affidavit
required by this chapter commits a Class D felony.
Sec. 8. An agency or a person may adopt a variation of the
requirements set forth in this chapter to provide for an
adjudication in the case of unique individual circumstances under
which the procedures set forth in this chapter would impose
unusual hardship on a legal resident of Indiana.
Sec. 9. The department of local government finance:
(1) shall adopt rules under IC 4-22-2, applicable to all political
subdivisions, to carry out this chapter; and
(2) may adopt a variation of the requirements set forth in this
chapter, applicable to all political subdivisions, to provide for
an adjudication in the case of unique individual circumstances
under which the procedures set forth in this chapter would
impose an unusual hardship on a legal resident of Indiana.
Sec. 10. If an agency, a political subdivision, or a person violates
this chapter, a person lawfully domiciled in Indiana may bring an
action to compel the agency, political subdivision, or person to
comply with this chapter.
Sec. 11. An agency may adopt rules under IC 4-22-2 to carry out
this chapter.
(1) A list of agricultural jobs in which there is a critical need for agricultural workers, as determined by the department.
(2) The wage rate for each agricultural job listed in accordance with subdivision (1).
(b) The department shall:
(1) accept information on agricultural jobs; and
(2) determine whether there is a critical need for agricultural workers for the agricultural jobs.
(c) The department shall provide a list of agricultural jobs in which there is a critical need for agricultural workers and the wage rate for each of the agricultural jobs to the Indiana economic
development corporation.
(b) For weeks of unemployment occurring subsequent to December 31, 1977, benefits may not be paid on the basis of services performed by an alien unless the alien is an individual who has been lawfully admitted for permanent residence at the time the services are performed, is lawfully present for purposes of performing the services, or otherwise is permanently residing in the United States under color of law at the time the services are performed (including an alien who is lawfully present in the United States as a result of the application of the provisions of Section 207, Section 208, or Section 212(d)(5) of the Immigration and Nationality Act (8 U.S.C. 1157 through 1158).
(1) Any data or information required of individuals applying for benefits to determine whether benefits are not payable to them because of their alien status shall be uniformly required from all applicants for benefits.
(2) In the case of an individual whose application for benefits would otherwise be approved, no determination that benefits to the individual are not payable because of
(3) Any modifications to the provisions of Section 3304(a)(14) of the Federal Unemployment Tax Act, as provided by P.L.94-566, which specify other conditions or other effective date than stated in this section for the denial of benefits based on services performed by aliens and which are required to be implemented under state law as a condition for full tax credit against the tax imposed by the Federal Unemployment Tax Act, shall be considered applicable under this section.
(c) If an individual who applies for benefits is not a citizen or national of the United States, the department shall verify the status of the individual as a qualified alien (as defined in 8 U.S.C. 1641) through the SAVE program to determine the individual's eligibility for benefits. The department shall implement this subsection in accordance with federal law.
JULY 1, 2011]:
Chapter 39.5. Reimbursements by Employers of Unauthorized
Aliens
Sec. 1. As used in this chapter, "E-Verify program" means the
electronic verification of work authorization program of the Illegal
Immigration Reform and Immigration Responsibility Act of 1996
(P.L. 104-208), Division C, Title IV, s. 403(a), as amended, operated
by the United States Department of Homeland Security or a
successor work authorization program designated by the United
States Department of Homeland Security or other federal agency
authorized to verify the work authorization status of newly hired
employees under the Immigration Reform and Control Act of 1986
(P.L. 99-603).
Sec. 2. As used in this chapter, "knowingly" means knowledge
that may fairly be inferred through notice of certain facts and
circumstances that would lead a person, through the exercise of
reasonable care, to know that an employee is unlawfully present in
the United States.
Sec. 3. As used in this chapter, "unauthorized alien" has the
meaning set forth in 8 U.S.C. 1324a(h)(3).
Sec. 4. (a) The department may file a civil action to obtain
reimbursement of amounts paid by the department as
unemployment insurance benefits from an employer that has
knowingly employed an unauthorized alien.
(b) The action must be filed in the county in which the employer
employed the unauthorized alien.
(c) In determining whether an individual is an unauthorized
alien for purposes of this chapter, a court may consider only the
federal government's verification or status information under 8
U.S.C. 1373(c).
(d) After holding a hearing and making a finding that the
employer knowingly employed an unauthorized alien, the court
shall award the following to the department:
(1) The reimbursement of unemployment insurance benefits
paid by the department computed using the salary of the
position held by the unauthorized alien during the period the
unauthorized alien was employed by the employer.
(2) Reasonable costs and attorney's fees.
(e) The department shall deposit the reimbursement awarded
under subsection (d)(1) in the unemployment insurance benefit
fund established by IC 22-4-26-1.
Sec. 5. The department may not file an action under section 4 of
this chapter against an employer who used the E-Verify program
to verify the employment eligibility of an individual who is
determined to be an unauthorized alien.
Sec. 6. The department has the power to:
(1) administer oaths and affirmations;
(2) take depositions;
(3) issue and serve subpoenas that compel:
(A) the attendance of witnesses; and
(B) the production of books, papers, correspondence,
memoranda, and other records;
as necessary for the department to administer this chapter.
Chapter 1.7. Public Contract for Services; Business Entities; Unauthorized Aliens
Sec. 1. (a) As used in this chapter, "business entity" means a person or group of persons that perform or engage in any activity, enterprise, profession, or occupation for gain, benefit, advantage, or livelihood.
(b) The term includes self-employed individuals, partnerships, corporations, contractors, and subcontractors.
(c) The term does not include a self-employed person that does not employ any employees.
Sec. 2. As used in this chapter, "contractor" means a person that has or is attempting to enter into a public contract for services with a state agency or political subdivision.
Sec. 3. As used in this chapter, "E-Verify program" means the electronic verification of work authorization program of the Illegal Immigration Reform and Immigration Responsibility Act of 1996 (P.L. 104-208), Division C, Title IV, s. 403(a), as amended, operated by the United States Department of Homeland Security or a successor work authorization program designated by the United States Department of Homeland Security or other federal agency authorized to verify the work authorization status of newly hired employees under the Immigration Reform and Control Act of 1986 (P.L. 99-603).
Sec. 4. As used in this chapter, "person" means an individual, a corporation, a limited liability company, a partnership, or another legal entity.
Sec. 5. As used in this chapter, "political subdivision" has the meaning set forth in IC 36-1-2-13.
Sec. 6. As used in this chapter, "public contract for services" means any type of agreement between a state agency or a political subdivision and a contractor for the procurement of services.
Sec. 7. As used in this chapter, "state agency" has the meaning set forth in IC 4-6-3-1.
Sec. 8. As used in this chapter, "subcontractor" means a person that:
(1) is a party to a contract with a contractor; and
(2) provides services for work the contractor is performing under a public contract for services.
Sec. 9. As used in this chapter, "unauthorized alien" has the meaning set forth in 8 U.S.C. 1324a(h)(3).
Sec. 10. (a) Except as provided in subsection (b), a state agency or political subdivision shall use the E-Verify program to verify the work eligibility status of all employees of the state agency or political subdivision hired after June 30, 2011.
(b) A state agency or political subdivision is not required to use the E-Verify program as required under subsection (a) if the E-Verify program no longer exists.
Sec. 11. (a) A state agency or political subdivision may not enter into or renew a public contract for services with a contractor unless:
(1) the public contract contains:
(A) a provision requiring the contractor to enroll in and verify the work eligibility status of all newly hired employees of the contractor through the E-Verify program; and
(B) a provision that provides that a contractor is not required to verify the work eligibility status of all newly hired employees of the contractor through the E-Verify program if the E-Verify program no longer exists; and
(2) the contractor signs an affidavit affirming that the contractor does not knowingly employ an unauthorized alien.
(b) A state agency or political subdivision may not award a grant of more than one thousand ($1,000) to a business entity unless the business entity:
(1) signs a sworn affidavit that affirms that the business entity has enrolled and is participating in the E-Verify program;
(2) provides documentation to the state agency or political subdivision that the business entity has enrolled and is participating in the E-Verify program; and
(3) signs an affidavit affirming that the business entity does
not knowingly employ an unauthorized alien.
Sec. 12. (a) A contractor or a subcontractor may not:
(1) knowingly employ or contract with an unauthorized alien;
or
(2) retain an employee or contract with a person that the
contractor or subcontractor subsequently learns is an
unauthorized alien.
(b) If a contractor violates this section, the state agency or
political subdivision shall require the contractor to remedy the
violation not later than thirty (30) days after the date the state
agency or political subdivision notifies the contractor of the
violation.
(c) There is a rebuttable presumption that a contractor did not
knowingly employ an unauthorized alien if the contractor verified
the work eligibility status of the employee through the E-Verify
program.
Sec. 13. (a) Except as provided in subsection (b), if the
contractor fails to remedy the violation within the thirty (30) day
period provided under section 12(b) of this chapter, the state
agency or political subdivision shall terminate the public contract
for services with the contractor for breach of the public contract
for services.
(b) If a contractor employs or contracts with an unauthorized
alien but the state agency or political subdivision (whichever the
contractor has a public contract for services with) determines that
terminating the public contract for services under subsection (a)
would be detrimental to the public interest or public property, the
state agency or political subdivision may allow the public contract
for services to remain in effect until the state agency or political
subdivision procures a new contractor.
(c) If a state agency or political subdivision terminates a public
contract for services under subsection (a), the contractor is liable
to the state agency or political subdivision for actual damages.
Sec. 14. A contractor may file an action with a circuit or
superior court having jurisdiction in the county to challenge:
(1) a notice of a violation to the contractor under section 12(b)
of this chapter not later than twenty (20) days after the
contractor receives the notice; or
(2) a termination of a public contract for services under
section 13(a) of this chapter not later than twenty (20) days
after the state agency or political subdivision terminates the
public contract for services with the contractor.
Sec. 15. If a contractor uses a subcontractor to provide services for work the contractor is performing under a public contract for services, the subcontractor shall certify to the contractor in a manner consistent with federal law that the subcontractor, at the time of certification:
(1) does not employ or contract with an unauthorized alien; and
(2) has enrolled and is participating in the E-Verify program.
Sec. 16. A contractor shall maintain on file a certification of a subcontractor under section 15 of this chapter throughout the duration of the term of a contract with the subcontractor.
Sec. 17. (a) If a contractor determines that a subcontractor is in violation of this chapter, the contractor may terminate a contract with the subcontractor for the violation.
(b) A contract terminated under subsection (a) for a violation of this chapter by a subcontractor may not be considered a breach of contract by the contractor or the subcontractor.
(c) A subcontractor may file an action with a circuit or superior court having jurisdiction in the county to challenge a termination of a contract under subsection (a) not later than twenty (20) days after the contractor terminates the contract with the subcontractor.
Chapter 6. Completion of Federal Attestation
Sec. 1. As used in this chapter, "commence day labor employment" means the physical act of beginning any employment in which no employment agreement has been executed specifying that the term of the employment is to be more than three (3) working days.
Sec. 2. As used in this chapter, "law enforcement officer" has the meaning set forth in IC 5-2-1-2.
Sec. 3. An individual who is at least eighteen (18) years of age may not commence day labor employment in Indiana unless the individual has completed the individual attestation of employment authorization required under 8 U.S.C. 1324a(b)(2).
Sec. 4. If a law enforcement officer or any other entity authorized to enforce the employment laws of Indiana has reasonable suspicion that an individual has violated this chapter, the law enforcement officer or entity shall submit a complaint in the form prescribed under 8 CFR 274a.9, as amended, to the
United States Immigration and Customs Enforcement office that
has jurisdiction over the residence of the individual who is
allegedly in violation of this chapter.
Chapter 8. Offenses Related to Identification Numbers and Documents
Sec. 1. As used in this chapter, "consular identification" means an identification, other than a passport, issued by the government of a foreign state for the purpose of providing consular services in the United States to a national of the foreign state.
Sec. 2. As used in this chapter, "individual taxpayer identification number" means a tax processing number issued by the United States Internal Revenue Service for the purpose of facilitating federal tax reporting by individuals who are not eligible to obtain a federal Social Security number.
Sec. 3. (a) This section does not apply to a law enforcement officer who is presented with a consular identification during the investigation of a crime.
(b) Except as otherwise provided under federal law or to document the foreign nationality of a cardholder, a person who knowingly or intentionally offers in writing, accepts, or records a consular identification for any public purpose commits a Class C infraction. However, the person commits:
(1) a Class B infraction for a second offense; and
(2) a Class A infraction for a third or subsequent offense.
Sec. 4. Except as otherwise provided under law, a person who knowingly or intentionally offers in writing, accepts, or records an individual taxpayer identification number as a valid form of identification for any public or private purpose, other than for reporting, payment, or other processing of federal or state personal taxation for which a Social Security number would otherwise be required of a United States citizen, commits a Class C infraction. However, the person commits:
(1) a Class B infraction for a second offense; and
(2) a Class A infraction for a third or subsequent offense.
SECTION 1, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2011]: Sec. 1. (a) A law enforcement officer may arrest a
person when the officer has:
(1) a warrant commanding that the person be arrested;
(2) probable cause to believe the person has committed or
attempted to commit, or is committing or attempting to commit,
a felony;
(3) probable cause to believe the person has violated the
provisions of IC 9-26-1-1(1), IC 9-26-1-1(2), IC 9-26-1-2(1),
IC 9-26-1-2(2), IC 9-26-1-3, IC 9-26-1-4, or IC 9-30-5;
(4) probable cause to believe the person is committing or
attempting to commit a misdemeanor in the officer's presence;
(5) probable cause to believe the person has committed a:
(A) battery resulting in bodily injury under IC 35-42-2-1; or
(B) domestic battery under IC 35-42-2-1.3.
The officer may use an affidavit executed by an individual alleged
to have direct knowledge of the incident alleging the elements of
the offense of battery to establish probable cause;
(6) probable cause to believe that the person violated
IC 35-46-1-15.1 (invasion of privacy);
(7) probable cause to believe that the person violated
IC 35-47-2-1 (carrying a handgun without a license) or
IC 35-47-2-22 (counterfeit handgun license);
(8) probable cause to believe that the person is violating or has
violated an order issued under IC 35-50-7;
(9) probable cause to believe that the person is violating or has
violated IC 35-47-6-1.1 (undisclosed transport of a dangerous
device); or
(10) probable cause to believe that the person is:
(A) violating or has violated IC 35-45-2-5 (interference with
the reporting of a crime); and
(B) interfering with or preventing the reporting of a crime
involving domestic or family violence (as defined in
IC 34-6-2-34.5); or
(11) probable cause to believe that the person is an alien who:
(A) is subject to:
(i) a removal order issued by an immigration court; or
(ii) a detainer or notice of action issued by the United
States Department of Homeland Security;
(B) has been indicted for or convicted of one (1) or more
aggravated felonies (as defined in 8 U.S.C. 1101(a)(43)); or
(C) has willfully failed to register with the federal
government under 8 U.S.C. 1301 et seq.
(b) A person who:
(1) is employed full time as a federal enforcement officer;
(2) is empowered to effect an arrest with or without warrant for a
violation of the United States Code; and
(3) is authorized to carry firearms in the performance of the
person's duties;
may act as an officer for the arrest of offenders against the laws of this
state where the person reasonably believes that a felony has been or is
about to be committed or attempted in the person's presence.
(b) Bail may not be set higher than that amount reasonably required to assure the defendant's appearance in court or to assure the physical safety of another person or the community if the court finds by clear and convincing evidence that the defendant poses a risk to the physical safety of another person or the community. In setting and accepting an amount of bail, the judicial officer shall take into account all facts relevant to the risk of nonappearance, including:
(1) the length and character of the defendant's residence in the community;
(2) the defendant's employment status and history and his ability to give bail;
(3) the defendant's family ties and relationships;
(4) the defendant's character, reputation, habits, and mental condition;
(5) the defendant's criminal or juvenile record, insofar as it demonstrates instability and a disdain for the court's authority to bring him to trial;
(6) the defendant's previous record in not responding to court appearances when required or with respect to flight to avoid criminal prosecution;
(7) the nature and gravity of the offense and the potential penalty faced, insofar as these factors are relevant to the risk of nonappearance;
(8) the source of funds or property to be used to post bail or to pay a premium, insofar as it affects the risk of nonappearance;
(9) that the defendant is a foreign national who is unlawfully present in the United States under federal immigration law; and
(1) with intent to mislead public servants;
(2) in a five (5) year period; and
(3) in one (1) or more official proceedings or investigations;
has knowingly made at least two (2) material statements concerning the person's identity that are inconsistent to the degree that one (1) of them is necessarily false, commits false identity statement, a Class A misdemeanor.
(b) It is a defense to a prosecution under this section that the material statements that are the basis of a prosecution under subsection (a) concerning the person's identity are accurate or were accurate in the past.
(c) In a prosecution under subsection (a):
(1) the indictment or information need not specify which statement is actually false; and
(2) the falsity of a statement may be established sufficient for conviction by proof that the defendant made irreconcilably contradictory statements concerning the person's identity.
Chapter 5. Offenses Relating to Illegal Aliens
Sec. 1. This chapter does not apply to the following:
(1) A church or religious organization conducting activity that is protected by the First Amendment to the United States Constitution.
(2) The provision of assistance for health care items and services that are necessary for the treatment of an emergency medical condition of an individual.
(3) A health care provider (as defined in IC 16-18-2-163(a)) that is providing health care services.
(4) An attorney or other person that is providing legal services.
(5) A person who:
(A) is a spouse of an alien or who stands in relation of parent or child to an alien; and
(B) would otherwise commit an offense under this chapter with respect to the alien.
(6) A provider that:
(A) receives federal or state funding to provide services to victims of domestic violence, sexual assault, human trafficking, or stalking; and
(B) is providing the services described in clause (A).
(7) An employee of Indiana or a political subdivision (as defined in IC 36-1-2-13) if the employee is acting in the employee's official capacity.
Sec. 2. As used in this chapter, "alien" has the meaning set forth in 8 U.S.C. 1101(a).
Sec. 3. (a) A person who knowingly or intentionally:
(1) transports; or
(2) moves;
an alien, for the purpose of commercial advantage or private financial gain, knowing or in reckless disregard of the fact that the alien has come to, entered, or remained in the United States in violation of the law commits transporting an illegal alien, a Class A misdemeanor.
(b) If a violation under this section involves more than nine (9) aliens, the violation is a Class D felony.
Sec. 4. (a) A person who knowingly or intentionally:
(1) conceals;
(2) harbors; or
(3) shields from detection;
an alien in any place, including a building or means of transportation, for the purpose of commercial advantage or private financial gain, knowing or in reckless disregard of the fact that the alien has come to, entered, or remained in the United States in violation of law, commits harboring an illegal alien, a Class A misdemeanor.
(b) If a violation under this section involves more than nine (9) aliens, the violation is a Class D felony.
Sec. 5. It is a defense to a prosecution under section 4 of this chapter that a landlord, before renting real property to a person, was provided with and retained a copy of one (1) or more of the
following from the person:
(1) A valid state issued driver's license.
(2) A valid identification card issued under IC 9-24-16-1 or a
similar card issued under the laws of another state or federal
government.
(3) Documentary evidence provided to the bureau of motor
vehicles to comply with IC 9-24-9-2.5 or IC 9-24-16-3.5.
(4) A United States birth certificate.
(5) A valid United States military identification card.
(6) Any valid document recognized by the federal government
as evidence of alien registration under 8 U.S.C. 1301 et seq.
that bears the person's photograph.
Sec. 6. A determination by the United States Department of
Homeland Security that an alien has come to, entered, or remained
in the United States in violation of law is evidence that the alien is
in the United States in violation of law.
Sec. 7. A law enforcement officer shall impound a motor vehicle,
other than a motor vehicle used in public transportation and
owned or operated by the state or a political subdivision, that is
used to commit a violation of section 3 or 4 of this chapter.
