Indiana 2023 Regular Session All Bills
IN
Indiana 2023 Regular Session
Indiana Senate Bill SB0417
Introduced
1/19/23
Refer
1/19/23
Report Pass
2/21/23
Engrossed
2/28/23
Refer
3/6/23
Report Pass
3/30/23
Enrolled
4/5/23
Passed
5/4/23
Chaptered
5/4/23
Passed
5/4/23
Various tax matters. Makes certain changes to the nonprofit organization sales tax exemption threshold after which nonprofit organizations are required to collect state sales tax. Authorizes a county to impose a local income tax (LIT) rate for county staff expenses of the state judicial system in the county. Provides that the expenses paid from the LIT revenue may not comprise more than 50% of the county's total budgeted operational staffing expenses related to the state judicial system in any given year. Requires certain reporting requirements related to the use of the LIT revenue. Specifies a three business day grace period following the postmark date of a document during which the department of state revenue will consider the document received to be timely filed for purposes of a due date. Makes certain changes to the nonprofit organization sales tax exemption threshold after which nonprofit organizations are required to collect state sales tax.
IN
Indiana 2023 Regular Session
Indiana Senate Bill SB0418
Introduced
1/19/23
Refer
1/19/23
Emergency medical assistance. Provides that a person for whom emergency medical assistance was requested is immune from prosecution for the violation of certain alcohol and controlled substance possession laws. Provides that a law enforcement officer may not take a person into custody for the violation of a drug possession violation if the law enforcement officer reasonably believes the person is the person who requested emergency medical assistance or acted in concert with another person who requested emergency medical assistance. Provides that a court may consider that a person was convicted of a crime relating to the possession of alcohol or a controlled substance and the person's arrest or prosecution was facilitated in part because another person requested emergency medical assistance for the person as a mitigating circumstance or as favoring suspending a sentence and imposing probation. Makes a technical correction.
IN
Indiana 2023 Regular Session
Indiana Senate Bill SB0419
Introduced
1/19/23
Refer
1/19/23
Report Pass
2/21/23
Engrossed
2/28/23
Refer
3/6/23
Report Pass
4/6/23
Enrolled
4/18/23
Passed
5/4/23
Chaptered
5/4/23
Passed
5/4/23
State tax matters. Changes the definition of "Internal Revenue Code" in the adjusted gross income tax law to mean the Internal Revenue Code of 1986 as amended and in effect on January 1, 2023. Makes certain changes regarding net operating losses for purposes of determinating state adjusted gross income. Provides that certain amounts for providing or expanding access to broadband service in Indiana may be subtracted from a taxpayer's state corporate adjusted gross income. Provides for successor liability for certain unpaid taxes following a business asset sale. Repeals an outdated provision requiring separate exemption certificates for manufacturers and wholesalers. Makes a clarifying change to the sales tax exemption that applies to power subsidiaries. Clarifies the acquisition date for purposes of adding back interest from tax exempt bonds issued by another state in determining Indiana adjusted gross income. Amends provisions regarding the exemption for certain income derived from patents. Provides that tax paid by an electing partnership is deposited in the state general fund. Makes clarifying changes and technical corrections to the affordable and workforce housing tax credit. Specifies the deposit and distribution of interest with respect to certain taxes. Authorizes the department of state revenue to publish or disclose the status of a governmental or nonprofit entity's sales tax exemption certificate. Provides that a person who knowingly or intentionally sells, purchases, installs, transfers, or possesses: (1) an automated sales suppression device or a zapper; or (2) phantom-ware; commits a class A misdemeanor, and increases the penalty if certain circumstances exist. Makes clarifying and technical corrections to provisions under the electronic cigarette tax. Makes certain changes to a provision contained in P.L.1-2023. Provides that an individual who is an Indiana resident and a member of a health care sharing ministry is entitled to an adjusted gross income tax deduction. Requires a taxpayer to: (1) deduct from the taxpayer's adjusted gross income for a taxable year the amount of specified research or experimental expenditures paid or incurred by the taxpayer during the taxable year; and (2) add to the taxpayer's adjusted gross income an amount equal to the deduction claimed under Section 174 of the Internal Revenue Code for the taxable year. Provides that certain transactions involving a person's acquisition of agricultural machinery, tools, or equipment are exempt from the application of the state gross retail tax. Provides that if an organization provides nonprofit agricultural organization insurance coverage, the organization is subject to a nonprofit agricultural organization health coverage tax unless the organization: (1) files a notice of election with the insurance commissioner and the commissioner of the department of state revenue on or before November 30 of a taxable year; and (2) states in the notice of election that the organization elects to be subject to state income tax for the taxable year. Provides that compensation received by an individual who: (1) is not a resident of Indiana; and (2) receives compensation for employment duties performed in Indiana for 30 days or less during the calendar year; is exempt from the adjusted gross income tax. Provides a sales tax exemption for certain components of a solar or wind energy system.
IN
Indiana 2023 Regular Session
Indiana Senate Bill SB0420
Introduced
1/19/23
Refer
1/19/23
Delinquent acts. Provides that a juvenile commits a delinquent act if: (1) the juvenile commits an act that would be a felony if committed by an adult (under current law, a juvenile commits a delinquent act if the juvenile commits an act that would be a felony or a misdemeanor if committed by an adult); (2) the juvenile commits an offense related to unlawful carry of a firearm; or (3) the juvenile commits indecent display by a youth or an act that would be a misdemeanor if committed by an adult, and either of the following apply: (A) The child has also committed a delinquent act that would be a felony if committed by an adult. (B) The child needs care, treatment, or rehabilitation that: (i) the child is not receiving; (ii) the child is unlikely to accept voluntarily; and (iii) is unlikely to be provided or accepted without the coercive intervention of a court.
IN
Indiana 2023 Regular Session
Indiana Senate Bill SB0421
Introduced
1/19/23
Refer
1/19/23
Unemployment benefits. Amends the definition of "wage credits". Specifies the rate for unemployment insurance benefits for initial claims filed by an individual who is totally unemployed for any week beginning after June 30, 2023. Specifies, for initial claims filed for any week beginning after June 30, 2023: (1) the maximum weekly benefit amount; and (2) an additional weekly benefit for eligible and qualified individuals with dependents.
IN
Indiana 2023 Regular Session
Indiana Senate Bill SB0422
Introduced
1/19/23
Refer
1/19/23
Civil claims jurisdiction of city courts. Provides a city court concurrent jurisdiction with the circuit court in civil cases in which the amount in controversy does not exceed $10,000. Makes a technical correction and conforming changes.
IN
Indiana 2023 Regular Session
Indiana Senate Bill SB0423
Introduced
1/19/23
Refer
1/19/23
Report Pass
2/14/23
Engrossed
2/21/23
Refer
2/28/23
Report Pass
3/14/23
Enrolled
3/24/23
Passed
4/20/23
Chaptered
4/20/23
Passed
4/20/23
Animal impoundment. Defines "impound agency" for purposes of the law concerning offenses related to animals. Specifies requirements for an impound agency and care of an impounded animal. Requires the impound agency to make a reasonable attempt to notify the owner 10 business days after the animal is euthanized. Provides that the notice to an owner must set forth the reason or reasons why the animal was euthanized. Provides certain civil immunity for a veterinarian acting within the scope of the veterinarian's duties.
IN
Indiana 2023 Regular Session
Indiana Senate Bill SB0424
Introduced
1/19/23
Refer
1/19/23
Report Pass
2/21/23
Engrossed
2/28/23
Refer
3/6/23
Lake Michigan rescue equipment. Requires the owner of a pier or public access site on Lake Michigan to install public rescue equipment, including at least one ring life buoy, on the pier or public access site. Establishes requirements concerning ring life buoys installed on piers and public access sites. Provides that the end of the buoy line must not be secured to the shore. Requires a unit of local government that owns one or more piers or public access sites on Lake Michigan, at least twice per year, to publish on the unit's website a report on lakefront drownings that occur within 50 feet of the unit's piers or public access sites. Provides that if more than one fatal drowning occurs not more than 50 feet from a particular pier or public access site in a span of five years, the owner of the pier or public access site: (1) disseminate in the area of the pier or public access site a water safety plan pertaining to the pier or public access site; and (2) upgrade the public rescue equipment installed on the pier or public access site, such as by installing equipment that automatically contacts the local 911 service in an emergency.
IN
Indiana 2023 Regular Session
Indiana Senate Bill SB0425
Introduced
1/19/23
Refer
1/19/23
Pregnancy accommodation. Requires an employer to grant an employee's request for a reasonable accommodation for a known limitation related to the employee's pregnancy absent undue hardship on the employer's business. Provides that an employer may not require an employee to take leave under a leave law or policy adopted by the employer if another reasonable accommodation can be provided for known limitations arising from pregnancy, childbirth, or related medical conditions. Establishes a civil action for a violation of these provisions.
IN
Indiana 2023 Regular Session
Indiana Senate Bill SB0426
Introduced
1/19/23
Refer
1/19/23
Educational support professionals. Establishes: (1) the educational support professional grant program to provide grants to eligible school corporations to recruit and retain educational support professionals; and (2) the educational support professional grant fund (fund). Establishes a commission to identify information concerning educational support professionals in each school corporation. Requires the commission to report its findings to the general assembly. Makes an appropriation to the fund.
IN
Indiana 2023 Regular Session
Indiana Senate Bill SB0427
Introduced
1/19/23
Refer
1/19/23
Enhanced studies in social studies and citizenship. Provides that a school corporation's required curriculum concerning the study of social studies and citizenship must include in each high school United States history course an enhanced study of: (1) the Holocaust; (2) Black History; and (3) the progress that the United States has made toward racial equality and integration. (Current law requires an enhanced study of the Holocaust.) Makes a technical correction.
IN
Indiana 2023 Regular Session
Indiana Senate Bill SB0428
Introduced
1/19/23
Refer
1/19/23
Report Pass
2/21/23
Engrossed
2/28/23
Refer
3/6/23
Food and beverage taxes. Authorizes the following municipalities to impose a food and beverage tax: (1) The town of Merrillville. (2) The city of Jasper.
IN
Indiana 2023 Regular Session
Indiana Senate Bill SB0429
Introduced
1/19/23
Refer
1/19/23
Various firearms matters. Provides that a member of the firearm industry shall comply with certain firearm industry standards of conduct. Makes an act or omission by a member of the firearm industry in violation of these standards of conduct actionable by: (1) a person who has suffered harm in Indiana because of the member's conduct; (2) the attorney general; (3) a city attorney; and (4) a county attorney. Prohibits a licensed importer, licensed manufacturer, licensed dealer, or licensed collector from selling or delivering a: (1) firearm that is not a handgun to a person who is less than 21 years of age; or (2) semiautomatic assault weapon. Repeals the offense of unlawful carrying of a handgun. Makes it a Class A misdemeanor to carry a handgun without being licensed to carry a handgun. Specifies exceptions. Enhances the offense to a Level 5 felony in particular instances. Provides that a person who has been convicted of domestic battery may not possess or carry a handgun unless the right has been restored. Allows a person who is protected by a protection order and meets other requirements to carry a handgun without a license for 60 days after the protection order is issued. Provides that licenses to carry handguns are either qualified or unlimited and describes the distinction between the two. Specifies the burden of proof and grounds for dismissal for certain firearms offenses. Prohibits a person from keeping or storing an unsecured firearm on any premises controlled by the person under certain circumstances. Makes the failure to secure a firearm a Level 6 felony if the offense results in injury or death, enhances the offense to a Level 5 felony in particular instances, and provides a defense. Requires a person wishing to transfer a firearm to another person to transact the transfer through a firearms dealer (dealer), subject to certain exceptions, and specifies the procedure to be used by the dealer to effect the transfer. Grants a dealer civil immunity in certain circumstances. Provides that a person who makes a false statement to a dealer for the purpose of completing a transfer commits firearm transfer fraud, a Level 6 felony, and enhances the penalty in particular instances. Specifies that a dealer or other person who transfers a firearm in violation of certain requirements commits unlawful transfer of a firearm, a Level 6 felony, and enhances the offense to a Level 5 felony in particular instances. Defines terms. Makes conforming amendments and technical corrections.
IN
Indiana 2023 Regular Session
Indiana Senate Bill SB0430
Introduced
1/19/23
Refer
1/19/23
Funding the demolition of blighted properties. Establishes the blighted property demolition fund (fund). Provides that the Indiana housing and community development authority (authority) shall administer the fund. Allows the city of Gary (city) to apply to receive a grant from the fund to assist the city in paying the costs associated with demolishing a qualified property. Requires the department of state revenue to deposit, beginning after June 30, 2025, a portion of wagering tax revenue collected from a riverboat operating within the city in the fund.
IN
Indiana 2023 Regular Session
Indiana Senate Bill SB0431
Introduced
1/19/23
Refer
1/19/23
Economic development programs in Gary. Appropriates money to the Indiana bond bank for the purposes of: (1) providing matching funds to the city of Gary to develop food sustainability programs; (2) acquiring equipment and to provide for training connected with running a retail grocery store in low income areas where access to resources for food is limited in the city of Gary; and (3) providing matching funds for the establishment of a community development financial institution in the city of Gary. Appropriates money to the Indiana housing and community development authority to administer and provide funding for a tiny home senior village pilot program in the city of Gary.