Indiana 2022 Regular Session All Bills
IN
Indiana 2022 Regular Session
Indiana Senate Bill SB0376
Introduced
1/11/22
Refer
1/11/22
Report Pass
1/27/22
Engrossed
2/2/22
Refer
2/8/22
Report Pass
2/22/22
Enrolled
3/1/22
Passed
3/15/22
Chaptered
3/15/22
Passed
3/15/22
Gaming matters. Defines a "charitable government services organization". Provides that a charitable government services organization and other specified individuals may accept payment by credit card for the purchase of a chance to enter a raffle or water race offered at an allowable activity if the transaction satisfies particular requirements.
IN
Indiana 2022 Regular Session
Indiana Senate Bill SB0377
Introduced
1/11/22
Refer
1/11/22
Film and media production incentives. Provides the following effective July 1, 2023: (1) Authorizes the Indiana destination development corporation (corporation) to employ a film commissioner. (2) Authorizes the corporation to establish a film and media production incentive program. Requires the corporation, in coordination with the office of management and budget, to provide a report to the interim study committee on fiscal policy concerning: (1) film and media production incentives offered in other states; and (2) a recommendation on the type of incentive that should be offered in Indiana.
IN
Indiana 2022 Regular Session
Indiana Senate Bill SB0378
Introduced
1/10/22
Refer
1/10/22
Assessment of business personal property. Increases the acquisition cost threshold for the business personal property tax exemption from $80,000 to $250,000. Provides an exemption for business personal property regardless of the acquisition cost that applies only if the property is placed in service in calendar year 2023. Allows the exemption for the entire useful life of the property. Requires the department of local government finance to adopt rules to amend the Indiana Administrative Code to reduce the minimum valuation percentage for depreciable personal property from 30% to 27.5% for the 2023 assessment date, and to 25% for assessment dates beginning in 2024 and thereafter. Amends the county option exemption for business personal property to allow counties to adopt an exemption ordinance that applies only to the first five year period after new business personal property is placed in service and that would require the personal property to be placed back on the tax rolls beginning in the sixth year of its useful life. Makes conforming changes.
IN
Indiana 2022 Regular Session
Indiana Senate Bill SB0379
Introduced
1/11/22
Refer
1/11/22
Schools and COVID-19. Provides that the governing body of a school corporation, a charter school, a state accredited nonpublic school, or an eligible school: (1) may require a student or employee to wear a face mask or face covering on school premises or while using school transportation; and (2) may not require a student or employee to quarantine or isolate unless the student or employee tests positive for COVID-19 or exhibits a symptom of COVID-19. Allows a student or employee who exhibits a symptom of COVID-19 to return to school if the student or employee has a subsequent negative COVID-19 test. Requires a school to adopt a policy concerning a student's or employee's religious and medical needs. Provides that certain governmental entities may make recommendations to, but may not impose certain requirements on, a school concerning the prevention of COVID-19. Makes conforming changes.
IN
Indiana 2022 Regular Session
Indiana Senate Bill SB0380
Introduced
1/11/22
Refer
1/11/22
Education policy committee. Establishes the education policy committee (committee) consisting of four legislative members, the secretary of education, and four alternate legislative members. Provides that the primary function of the committee is to serve as liaison between the legislative and executive branches of government about all matters relating to education policy of the state and the implementation of that policy by the executive branch. Provides that the committee's chair may place on the committee's meeting agenda any topic relating to education policy for discussion by the committee and for the committee to make an advisory recommendation about that topic. Requires the committee to provide an advisory recommendation about the adoption of any rule permitted or required to be adopted under IC 20 or to decline to provide an advisory recommendation about the adoption of the rule. Requires the committee's advisory recommendation or declination to give an advisory recommendation to be published with the text of the proposed rule at the time the proposed rule is published as provided in the rulemaking statute.
IN
Indiana 2022 Regular Session
Indiana Senate Bill SB0381
Introduced
1/11/22
Refer
1/11/22
Refer
1/24/22
Report Pass
1/27/22
Engrossed
2/2/22
Refer
2/8/22
Report Pass
2/15/22
Report Pass
2/21/22
Enrolled
2/25/22
Passed
3/7/22
Chaptered
3/7/22
Passed
3/7/22
Regulation of radioactive material. Establishes Indiana as a nuclear regulatory agreement state upon approval by the U.S. Nuclear Regulatory Commission (commission) and the signing of an agreement by the governor and the chairman of the commission. Establishes the policies and purposes of the agreement in regulating certain radioactive items. Provides that the Indiana department of homeland security (department) is responsible for carrying out the duties of the agreement. Tasks the department to create rules, regulations, and protocols for the enforcement of the agreement. Requires the department to create licensing procedures for radioactive materials. Provides that the department shall create fee structures for the regulation of various radioactive services. Establishes the radiation site closure and disposal fund and the radiation long-term care fund. Permits the department to enter public and private property to ensure compliance with radiation regulations under certain conditions. Provides that the governor and the department may enter into agreements with the commission. Supersedes municipality or county regulation of certain radioactive materials. Prohibits the use or possession of certain radioactive materials unless licensed by the department. Grants the department emergency authority to impound radioactive materials in the possession of a person who is not in compliance with the department. Provides civil penalties for violations of certain rules.
IN
Indiana 2022 Regular Session
Indiana Senate Bill SB0382
Introduced
1/11/22
Refer
1/11/22
Report Pass
1/25/22
Engrossed
2/2/22
Refer
2/8/22
Report Pass
2/21/22
Enrolled
3/1/22
Passed
3/15/22
Chaptered
3/15/22
Passed
3/15/22
Various tax matters. Allows certain corporations to make an election to determine the corporation's state adjusted gross income tax under specified provisions. Requires all wagering taxes to be reported and remitted electronically through the department of state revenue (department) online tax filing program. Amends the distribution date for certain alcoholic beverage tax revenue and wagering tax and fee revenue. Provides that a taxpayer is not required to file subsequent personal property tax returns for the business personal property exemption. Provides that the true tax value of a self-service storage facility must be determined based solely on the land and the improvements, less normal depreciation and normal obsolescence, and must exclude business intangible value. Clarifies provisions regarding application of the sales tax to transactions in which a person acquires an aircraft for rental or leasing in the ordinary course of the person's business. Reorganizes and revises provisions that apply to the sales tax exemption for nonprofit organizations. Reorganizes and revises provisions regarding sales tax exemptions for utilities. Provides required report filing deadlines for exempt transactions for certain retail merchants. Provides that if an amount would have been excludible under Section 108(f)(5) of the Internal Revenue Code as in effect on January 1, 2020, the amount is not required to be added back under the Indiana adjusted gross income provisions. Requires certain state or local government employees to submit to criminal history background checks at least once every five years (as opposed to 10 years under current law). Allows certain small businesses to deduct amounts paid for health insurance premiums from Indiana adjusted gross income. Amends sales tax provisions that apply to wholesale sales. Clarifies that a marketplace facilitator is considered the retail merchant for transactions it facilitates on its marketplace regardless as to whether the marketplace facilitator has a contractual relationship with the seller. Allows nonresident shareholders and partners of a partnership to make an election to opt out of withholding tax requirements in certain specified circumstances. Clarifies the reporting process used for distribution of local income tax (LIT) revenue to conform to current practice. Amends due date provisions for returns, refunds, assessments, or other submissions under the state income tax and financial institutions tax. Provides that an election by a corporation to make a consolidated return continues to apply following a corporate reorganization or sale. Makes technical and clarifying changes to the procedures for reporting federal partnership audit adjustments. Provides an affordable and workforce housing state tax credit against state tax liability to a taxpayer for each taxable year in the state tax credit period of a qualified project in an aggregate amount that does not exceed the product of a percentage between 40% and 100% and the amount of the taxpayer's aggregate federal tax credit for the qualified project. Provides that an eligible applicant must apply to the Indiana housing and community development authority for an award of an affordable and workforce housing state tax credit. Provides that a holder of an affordable and workforce housing state tax credit may transfer, sell, or assign all or part of the holder's right to claim the state tax credit for a taxable year. Increases the number of years a LIT expenditure tax rate for correctional facilities and rehabilitation facilities may be imposed from 22 to 25 years in the case of a tax rate adopted after January 1, 2019. Adds procedures to allow the department to offset LIT distributions to local units when an over distribution has been made either in error or because a taxpayer refund is approved after the distribution. Makes a technical correction to tax penalty provisions that apply to pass through entities. Reduces the tax rate imposed on the distribution of closed system cartridges beginning July 1, 2022, from 25% to 15% of the wholesale price. Requires remote sellers to collect the tobacco products tax on taxable products. Imposes a tax on the distribution of alternative nicotine products in Indiana based on a rate of $0.40 per ounce of the product weight as listed by the manufacturer. Defines "alternative nicotine products" for purposes of the tax. Clarifies that, in the case of distributor to distributor transactions, the tobacco products tax is imposed at the time a distributor first receives the tobacco products in Indiana. Amends provisions that apply to a refund of a tobacco products license fee when a license is surrendered to the department before its expiration. Imposes a penalty on retailers who purchase tobacco products or cigarettes from a distributor who has not obtained a registration certificate from the department (or whose registration certification is revoked or suspended). Authorizes the department to revoke or suspend a registration certificate for failure to comply with certain reporting requirements. Provides the basis upon which the department may refuse to issue or renew a registration certificate. Provides that the department may require reporting of any information reasonably necessary to determine alcoholic beverage excise tax liability. Clarifies provisions that specify the effective date of an innkeeper's tax ordinance and the subsequent tax collection duties of the department. Adds similar provisions under the food and beverage tax. Requires the budget agency to transfer $7,100,000 from the state general fund to the Indiana mapping data and standards fund to be used for: (1) the implementation of the geographic information system (GIS) for the state and local income taxes, as well as listed taxes, administrated by the department; and (2) the purposes of the Indiana geographic information office. Requires the budget agency to create a report on the current GIS related contract costs for all state agencies that could be eliminated in order to offset the required future state appropriations needed to fund the office and submit the report to the interim study committee on fiscal policy before November 1, 2022. Changes population parameters to reflect the population count determined under the 2020 decennial census. Provides that revenue received from the Nashville food and beverage tax may be used for grants to local businesses to make building improvements. Removes an outdated reference in the Indiana Administrative Code regarding a property tax exemption for public airports. Makes conforming changes. Makes an appropriation.
IN
Indiana 2022 Regular Session
Indiana Senate Bill SB0383
Introduced
1/11/22
Refer
1/11/22
Report Pass
1/20/22
Engrossed
2/2/22
Refer
2/8/22
Report Pass
2/15/22
Enrolled
2/22/22
Passed
3/7/22
Chaptered
3/7/22
Passed
3/7/22
Financial institutions and consumer credit. Provides that a reference to federal law in: (1) the first lien mortgage lending act; (2) the Uniform Consumer Credit Code (UCCC); or (3) the Indiana Code title governing financial institutions; is a reference to the law as in effect December 31, 2021 (versus December 31, 2020, under current law). Amends the provisions in the UCCC governing authorized finance charges for consumer loans (other than supervised loans) and for supervised loans to specify that: (1) the entire section governing finance charges for consumer loans (other than supervised loans) does not apply to supervised loans; and (2) the loan finance charge for a supervised loan must be: (A) contracted for between the lender and the debtor; and (B) calculated by applying a rate not exceeding the authorized rate to unpaid balances of the principal. Amends provisions in the UCCC concerning permitted additional charges for guaranteed asset protection (GAP) agreements for: (1) consumer credit sales; and (2) consumer loans; to specify that the average retail value for a used motor vehicle that is the subject of a GAP agreement is to be determined by using a third party valuation service provider customarily relied upon in the used motor vehicle commercial market (versus by using the National Automobile Dealers Association average retail value, under current law). Amends the Indiana Code section concerning the department's duties of confidentiality with respect to certain information concerning financial institutions to specify that those duties apply to all regulated entities licensed or registered with the department. Specifies that the required fidelity coverage for credit unions: (1) applies to those directors, officers, and employees of the credit union who have access to money or bonds of the credit union; and (2) must be approved annually by the credit union's board of directors as to the amount and form. Amends the statute governing money transmitters to: (1) provide that a "payment instrument" does not include a "stored value account"; and (2) remove the definition of "stored value account". Changes references to a "federal savings and loan association" to a "federal savings association" for purposes of the statute concerning mergers, consolidations, and conversions involving federal savings associations and savings associations chartered in Indiana, to specify that a federal savings association may convert into a savings association chartered in Indiana.
IN
Indiana 2022 Regular Session
Indiana Senate Bill SB0384
Introduced
1/11/22
Refer
1/11/22
Medicaid buy-in program. Removes consideration of countable resources in determining an individual's eligibility for participation in the Medicaid buy-in program (program). Prohibits the office of the secretary of family and social services (office of the secretary) from considering resources and whether the individual participated in a specified program in determining the individual's eligibility or continuous eligibility for the program. Allows a recipient's participation in an employment network recognized by the federal Social Security Administration to qualify as participating with an approved provider of employment services. Changes minimum and maximum premiums that a recipient must pay and how the amount of premium is calculated for the program. Requires that the premium scale be promulgated by administrative rule. Allows the office of the secretary to annually review the premium amount that a recipient must pay in the program. (Current law requires annual review of the premium amount.) Specifies changes in circumstances that must result in an adjustment of the premium. Specifies that a recipient in the program is eligible for the same services as offered in the Medicaid program. States that an individual's participation in the program does not preclude the individual from participating in a Medicaid waiver program. Specifies that a recipient of the program may simultaneously participate in a Medicaid waiver program and requires the office of the secretary to individually determine eligibility for both programs based on the individual's medical need requirements.
IN
Indiana 2022 Regular Session
Indiana Senate Bill SB0385
Introduced
1/11/22
Refer
1/11/22
Eviction action information and tenant screening. Prohibits a court or the operator of a case management system from disclosing information relating to an eviction action: (1) if the case is dismissed or if the tenant prevails in the action or upon appeal; or (2) upon order of the court after a petition to prohibit disclosure is made by the tenant: (A) not earlier than three years after a judgment of eviction against the tenant becomes final; or (B) at least one year after the case was filed if the case remains pending with no judgment. Defines a "tenant screening report" as a report that: (1) is prepared from files compiled and maintained with respect to an applicant for the rental of a rental unit; and (2) describes the applicant's credit characteristics, rental history, or criminal history. Requires a landlord that denies an applicant's application for the rental of a rental unit based on information in a tenant screening report to mail a copy of the tenant screening report to the applicant. Provides requirements for the application process for an applicant who intends to use a housing choice voucher for the rental of a rental unit. Provides that if a landlord fails to mail an applicant a copy of the tenant screening report, as required under these provisions, an applicant may bring a cause of action in a court with jurisdiction.
IN
Indiana 2022 Regular Session
Indiana Senate Bill SB0386
Introduced
1/11/22
Refer
1/11/22
Land banks. Makes various changes to the statutes governing land banks that concern certain land bank powers, objectives, and duties. Provides (except in a county containing a consolidated city) that only a majority of directors appointed to the board of a land bank must be residents of the county, second class city, or third class city. Provides, in the case of a land bank created by an interlocal agreement, that only a majority of the members of the board of the land bank must be residents of the applicable eligible units that establish the land bank. Provides that a land bank may establish advisory committees composed of specified community members to consult with and advise the land bank on: (1) properties within the territory of the land bank that are imposing the greatest harm on residents and neighborhoods; (2) resident and neighborhood priorities for new uses of land bank properties; and (3) options for potential transferees of land bank properties. Provides, subject to certain limitations, that a land bank may use an interlocal agreement to establish processes to improve the quality of title and marketability of property the land bank owns to extinguish any liens that exist on the property. Provides that, if a land bank enters into an interlocal agreement, any employees of an eligible unit who may be contracted to provide staffing services to the land bank pursuant to the interlocal agreement retain their status as public employees of the eligible unit. Allows a county fiscal body in a county in which there is at least one land bank (except in a county containing a consolidated city) to adopt an ordinance requiring every person who wishes to participate in a tax sale as a bidder to pay a neighborhood investment fee of not more than $150. Provides that, if a county fiscal body adopts an ordinance authorizing the imposition of a neighborhood investment fee, the county treasurer shall establish the neighborhood investment fee fund (fund) and specifies the manner in which neighborhood investment fees collected are to be distributed from the fund to land banks. Allows a county fiscal body in a county in which there is at least one land bank (except in a county containing a consolidated city) to adopt an ordinance to impose, in addition to the 5% penalty for delinquent real property taxes, an additional penalty of not more than 3% for a total penalty that may not exceed 8% of the amount of delinquent real property taxes (additional penalty ordinance). Provides that delinquent tax payments attributable to real property used as a principal place of residence and receiving the homestead standard deduction for the most recent assessment date are exempt from an additional penalty ordinance. Specifies the manner in which the amounts collected attributable to an additional penalty imposed on delinquent real property taxes are to be distributed to land banks.
IN
Indiana 2022 Regular Session
Indiana Senate Bill SB0387
Introduced
1/11/22
Refer
1/11/22
Individual adjusted gross income tax. Increases the state income tax exemption from $1,000 to $2,500 for an individual, and from $1,000 to $2,500 for each spouse in the case of a joint return. Exempts the first $15,000 of adjusted gross income from the state income tax.
IN
Indiana 2022 Regular Session
Indiana Senate Bill SB0388
Introduced
1/11/22
Refer
1/11/22
Report Pass
1/20/22
Engrossed
2/2/22
Refer
2/8/22
Report Pass
2/14/22
Refer
2/15/22
Report Pass
2/21/22
Enrolled
3/1/22
Passed
3/18/22
Chaptered
3/18/22
Passed
3/18/22
Foreign gifts and ownership of agricultural land. Requires a postsecondary educational institution (institution) to submit a disclosure report to the Indiana commissioner for higher education (commissioner) of gifts from a foreign source that meet the reporting threshold established by a federal law regarding disclosures of foreign gifts. Provides that the institution shall submit the disclosure report to the commissioner with the same information required to be reported in the disclosure report described in the federal law and at the same time the institution files the disclosure report under the federal law. Provides that certain information for each institution shall be posted on the commission for higher education's (commission) Internet web site. Provides that whenever it appears that an institution has failed to comply with gift disclosure requirements, a civil action may be brought by the attorney general or at the request of: (1) a member of the general assembly; (2) the governor; (3) a member of the commission; (4) a member of the state board of education; or (5) an Indiana taxpayer; to compel compliance with the gift disclosure requirements. Provides that beginning July 1, 2022, a foreign business entity may not acquire agricultural land located within Indiana for the purposes of crop farming or timber production. Specifies exceptions. Prohibits a foreign business entity that owns agricultural land located within Indiana from transferring the agricultural land to another foreign business entity after June 30, 2022, for the purposes of crop farming or timber production. Requires a foreign business entity to report the acquisition, sale, or transfer of agricultural land for the purposes of crop farming or timber production located within Indiana to the secretary of state and the attorney general. Provides that agricultural land acquired, sold, or transferred in violation of law is subject to forfeiture to the state. Adds a provision to prohibit business entities: (1) organized under the laws of the Russian Federation; or (2) wholly controlled by a citizen or citizens of the Russian Federation who are not legal residents of the United States; from holding and conveying real property located within Indiana.
IN
Indiana 2022 Regular Session
Indiana Senate Bill SB0389
Introduced
1/11/22
Refer
1/11/22
Accelerated depreciation. Couples Indiana depreciation provisions with federal depreciation provisions under Section 179 of the Internal Revenue Code.
IN
Indiana 2022 Regular Session
Indiana Senate Bill SB0390
Introduced
1/11/22
Refer
1/11/22
Report Pass
1/25/22
Engrossed
2/2/22
Refer
2/8/22
Food and beverage and innkeeper's taxes. Requires each local unit that imposes an innkeeper's tax or food and beverage tax to annually report information concerning distributions and expenditures of amounts received from the innkeeper's tax or food and beverage tax. Extends the Nashville food and beverage tax expiration date from July 1, 2023, to July 1, 2043. Provides that food and beverage taxes currently authorized under IC 6-9 and that do not otherwise contain an expiration date (other than the stadium and convention building authority food and beverage tax and the historic hotels food and beverage tax) shall expire on the later of: (1) January 1, 2042; or (2) the date on which all bonds or lease agreements outstanding on March 15, 2022, are completely paid. Requires each local unit that imposes a food and beverage tax that is subject to the expiration provision to provide to the department of local government finance (department) a list of each bond or lease agreement outstanding on March 15, 2022, and the date on which each will be completely paid. Requires the department to publish the information on the gateway Internet web site. Declares the intention of the general assembly to only authorize local units to impose new food and beverage taxes based on specified criteria.