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Indiana House Bill HB1001

Indiana 2022 1st Special Session

Indiana House Bill HB1001 Compare Versions

OldNewDifferences
1-*EH1001.1*
2-August 3, 2022
3-ENGROSSED
1+*HB1001.2*
2+Reprinted
3+July 29, 2022
44 HOUSE BILL No. 1001(ss)
55 _____
6-DIGEST OF HB 1001(ss) (Updated August 3, 2022 2:55 pm - DI 120)
7-Citations Affected: IC 4-12; IC 6-2.5; IC 6-3; IC 6-6; IC 12-8;
8-noncode.
9-Synopsis: Tax and fiscal matters. Establishes the Hoosier Families
10-First Fund (fund) to be administered by the budget agency and specifies
11-the purposes for which money in the fund may be used. Appropriates
12-$45,000,000 from the state general fund to the fund for state fiscal year
13-2023. Provides that the gasoline use tax rate during the period
14-beginning on the first day following the enactment into law of the bill
15-and continuing through June 30, 2023, is capped at $0.295 per gallon.
6+DIGEST OF HB 1001(ss) (Updated July 28, 2022 5:37 pm - DI 92)
7+Citations Affected: IC 4-10; IC 6-2.5; IC 6-3; IC 9-14.1; IC 12-7;
8+IC 12-8; IC 12-15; IC 16-46; noncode.
9+Synopsis: Various family and children matters. Provides for an
10+additional automatic taxpayer refund for the 2021 taxable year in the
11+amount of $225 to taxpayers who are eligible for an automatic taxpayer
12+refund under current law. Allows an Indiana resident who is not
13+eligible for an additional automatic taxpayer refund because the
14+individual was not required to file a tax return to file an affidavit with
15+the department of state revenue (department) to claim an automatic
16+taxpayer refund in the same amount of $225. Requires the department
17+to verify each affidavit submitted as to its accuracy. Provides a sales tax
18+exemption for children's diapers. Increases the exemption amount
19+subtracted from an individual's adjusted gross income for a dependent
20+child. Allows an individual to claim an increased exemption amount for
21+a dependent child in the first year in which the exemption amount may
22+be claimed for the child. Adds an additional exemption for an adopted
23+child. Increases the amount of the tax credit to which an individual who
1624 (Continued next page)
17-Effective: Upon passage; January 1, 2022 (retroactive); September
18-1, 2022.
25+Effective: Upon passage; January 1, 2022 (retroactive).
1926 Negele
20-(SENATE SPONSORS — HOLDMAN, CRIDER, GLICK)
2127 July 26, 2022, read first time and referred to Committee on Ways and Means.
2228 July 26, 2022, amended, reported — Do Pass.
2329 July 28, 2022, read second time, amended, ordered engrossed.
24-July 29, 2022, engrossed. Read third time, passed. Yeas 93, nays 2.
25-SENATE ACTION
26-July 30, 2022, read first time and referred to Committee on Tax and Fiscal Policy.
27-August 3, 2022, amended, reported favorably — Do Pass.
28-EH 1001(ss)—LS 6034/DI 134 Digest Continued
29-Provides, however, that if the gasoline use tax rate as determined under
30-current law for a month is less than $0.295 per gallon, the lesser tax
31-rate shall apply. Provides a temporary sales tax exemption for six
32-monthly billing cycles during which the sale of utilities (including
33-liquefied petroleum gas and heating oil) to residential customers and
34-the sale of intrastate telecommunication services to residential
35-customers are exempt from the state sales tax. Increases the amount of
36-the adjusted gross income tax credit to which an individual who is
37-eligible to claim the federal adoption tax credit is entitled. Freezes the
38-gasoline excise tax and the special fuel tax rates beginning on
39-September 1, 2022, and continuing through June 30, 2023, at the rates
40-that were in effect on June 30, 2022. Requires the office of Medicaid
41-policy and planning (office) to research and compile, Medicaid
42-reimbursement rates, by Medicaid provider type, in states bordering
43-Indiana for certain prenatal, pregnancy, postnatal, and pediatric
44-wellness services. Requires the office to prepare a report of the office's
45-findings and submit the report to the general assembly before
46-December 31, 2022. Appropriates $17,700,000 from the state general
47-fund to the auditor of state to make transfers to counties, cities, and
48-towns equal to the amount of gasoline excise tax and special fuel tax
49-that each county, city, and town would have otherwise received if the
50-rates had not been frozen during the 2023 state fiscal year. Requires the
51-revenue transferred to the counties, cities, and towns to be used for the
52-purposes for which revenue from those tax rates may be used under
53-applicable law. Appropriates an amount for transfer to the capital
54-reserve account after June 30, 2023, based on a determination by the
55-budget agency of the difference between: (1) $1,000,000,000; and (2)
56-the actual fiscal impact to the state of Indiana in state fiscal year 2023
57-as a result of the enactment of certain provisions included in HB
58-1001(ss). Appropriates $400,000,000 from the state general fund to the
59-budget agency for transfer to the pension stabilization fund for the
60-purposes of the pension stabilization fund.
61-EH 1001(ss)—LS 6034/DI 134 August 3, 2022
30+HB 1001(ss)—LS 6034/DI 134 Digest Continued
31+is eligible to claim the federal adoption credit is entitled. After October
32+1, 2022, requires each license branch to post a notice concerning
33+adoption, foster care, and pregnancy. Provides that the postpartum
34+period determined by the office of the secretary of family and social
35+services during which Medicaid coverage is available to a woman must
36+not be less than 12 months beginning on the last day of the pregnancy.
37+Adds: (1) donated breast milk; (2) noninvasive prenatal and routine
38+carrier screening for all pregnant women at any time during pregnancy;
39+and (3) costs of labor and delivery; to the list of supplies and services
40+provided by Medicaid and the healthy Indiana plan. Establishes the
41+doula reimbursement advisory board. Requires the office of the
42+secretary of the family and social services administration to: (1) seek
43+any necessary approval from the United States Department of Health
44+and Human Services; and (2) adopt any written policies, procedures, or
45+regulations determined necessary; to provide reimbursement for long-
46+acting reversible contraception. Allows a local health department,
47+health care provider, or other human services provider to request a
48+grant from the safety PIN (protecting Indiana's newborns) grant fund
49+to be used to assist individuals seeking contraceptives. Authorizes a
50+local health department, a health care provider, or a human services
51+provider to seek grants to provide instruction on the use of fertility
52+awareness-based family planning methods. Prohibits the state
53+department of health from awarding grants for the distribution of
54+contraceptives through school run programs or to a minor without the
55+consent of the minor's parent or guardian. Appropriates money for
56+various purposes related to children and families.
57+HB 1001(ss)—LS 6034/DI 134HB 1001(ss)—LS 6034/DI 134 Reprinted
58+July 29, 2022
6259 Special Session of the 122nd General Assembly (2022)(ss)
6360 PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana
6461 Constitution) is being amended, the text of the existing provision will appear in this style type,
6562 additions will appear in this style type, and deletions will appear in this style type.
6663 Additions: Whenever a new statutory provision is being enacted (or a new constitutional
6764 provision adopted), the text of the new provision will appear in this style type. Also, the
6865 word NEW will appear in that style type in the introductory clause of each SECTION that adds
6966 a new provision to the Indiana Code or the Indiana Constitution.
7067 Conflict reconciliation: Text in a statute in this style type or this style type reconciles conflicts
7168 between statutes enacted by the 2022 Regular Session of the General Assembly.
72-ENGROSSED
7369 HOUSE BILL No. 1001(ss)
7470 A BILL FOR AN ACT to amend the Indiana Code concerning
7571 taxation and to make an appropriation.
7672 Be it enacted by the General Assembly of the State of Indiana:
77-1 SECTION 1. IC 4-12-1-17.2 IS ADDED TO THE INDIANA CODE
73+1 SECTION 1. IC 4-10-22-4.5 IS ADDED TO THE INDIANA CODE
7874 2 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE
79-3 UPON PASSAGE]: Sec. 17.2. (a) As used in this section, "fund"
80-4 refers to the Hoosier Families First Fund established by subsection
81-5 (b).
82-6 (b) The Hoosier Families First Fund is established for the
83-7 purposes of this section. The fund shall be administered by the
84-8 budget agency.
85-9 (c) Forty-five million dollars ($45,000,000) is appropriated from
86-10 the state general fund to the fund for the state fiscal year beginning
87-11 July 1, 2022, and ending June 30, 2023, for allotment as set forth
88-12 in subsection (d).
89-13 (d) The budget agency may allot money from the fund to the
90-14 department of child services, the family and social services
91-15 administration, the Indiana department of health, and the
92-16 department of homeland security to provide additional funding for
93-17 existing programs and new programs with the following purposes:
94-EH 1001(ss)—LS 6034/DI 134 2
95-1 (1) To support the health of pregnant women, postpartum
96-2 mothers, and infants.
97-3 (2) To support pregnancy planning, including addressing
98-4 barriers to long acting reversible contraception.
99-5 (3) To support the needs of families with children less than
100-6 four (4) years of age who are low income or lack access to
101-7 resources.
102-8 (4) To increase the number of families served under the Child
103-9 Care Development Fund.
104-10 (5) To support Indiana's foster families and adoptive families.
105-11 (6) To support prevention based programming that would
106-12 prevent children from entering the department of child
107-13 services system.
108-14 (7) To support funding for newborn safety devices as
109-15 described in IC 31-34-2.5-1.
110-16 (8) To provide funding to providers of maternal support
111-17 services and services to help pregnant women and their
112-18 families bring their pregnancy to term. To be eligible for
113-19 funding under this subdivision, providers may not be
114-20 affiliated with any abortion clinic (as defined in
115-21 IC 16-18-2-1.5).
116-22 (e) A provider of services described in subsection (d)(8) that
117-23 wishes to receive money from the fund must apply to, and in the
118-24 manner prescribed by, the budget agency or the agency
119-25 administering the program. Any funds awarded to providers under
120-26 subsection (d)(8) must be awarded on a competitive basis following
121-27 receipt and review of providers' applications.
122-28 (f) Money in the fund at the end of a state fiscal year does not
123-29 revert to the state general fund.
124-30 (g) The budget committee shall review the money allotted under
125-31 this section at the next regularly scheduled meeting of the budget
126-32 committee following the release of the funds.
127-33 SECTION 2. IC 6-2.5-3.5-15, AS ADDED BY P.L.227-2013,
128-34 SECTION 1, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
129-35 UPON PASSAGE]: Sec. 15. (a) Before the twenty-second day of each
130-36 month, the department shall determine and provide a notice of the
131-37 gasoline use tax rate to be used during the following month and the
132-38 source of the data used to determine the gasoline use tax rate and the
133-39 statewide average retail price per gallon of gasoline. The notice shall
134-40 be published on the department's Internet web site in a departmental
135-41 notice.
136-42 (b) In determining the gasoline use tax rate under this section, the
137-EH 1001(ss)—LS 6034/DI 134 3
138-1 department shall use:
139-2 (1) the statewide average retail price per gallon of gasoline (based
140-3 on the retail price per gallon of gasoline from the sixteenth day of
141-4 the previous month to the fifteenth day of the current month),
142-5 excluding the Indiana gasoline tax, federal gasoline tax, the
143-6 Indiana gasoline use tax, and Indiana gross retail tax (if any);
144-7 multiplied by
145-8 (2) seven percent (7%).
146-9 To determine the statewide average retail price, the department shall
147-10 use a data service that updates the most recent retail price of gasoline.
148-11 The gasoline use tax rate per gallon of gasoline determined by the
149-12 department under this section shall be rounded to the nearest one-tenth
150-13 of one cent ($0.001).
151-14 (c) Notwithstanding subsections (a) and (b), the gasoline use tax
152-15 rate imposed on a transaction that occurs beginning on the first
153-16 day following the enactment into law of this subsection and
154-17 continuing through June 30, 2023, is the lesser of:
155-18 (1) the monthly gasoline use tax rate per gallon of gasoline as
156-19 determined by the department under subsections (a) and (b);
157-20 or
158-21 (2) twenty-nine and five-tenths cents ($0.295) per gallon of
159-22 gasoline.
160-23 This subsection expires July 1, 2023.
161-24 SECTION 3. IC 6-2.5-5-57 IS ADDED TO THE INDIANA CODE
162-25 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE
163-26 UPON PASSAGE]: Sec. 57. (a) As used in this section,
164-27 "commission" refers to the Indiana utility regulatory commission
165-28 created by IC 8-1-1-2.
166-29 (b) As used in this section, "public utility" means the following:
167-30 (1) A public utility (as defined in IC 8-1-2-1(a)).
168-31 (2) An energy utility (as defined in IC 8-1-2.5-2).
169-32 (3) A municipally owned utility (as defined in IC 8-1-2-1(h)).
170-33 (4) A department of public utilities created under IC 8-1-11.1.
171-34 (c) As used in this section, "residential customer" means:
172-35 (1) a person who takes service from a public utility under a
173-36 commission approved residential tariff for service;
174-37 (2) if subdivision (1) does not apply, a person who is a
175-38 "residential customer" as defined in the billing practices of
176-39 the service provider; or
177-40 (3) if subdivisions (1) and (2) do not apply, a person to whom
178-41 services described in this section are furnished or sold for
179-42 consumption at a dwelling and which are used predominantly
180-EH 1001(ss)—LS 6034/DI 134 4
181-1 for personal or domestic purposes and not for business or
182-2 commercial purposes.
183-3 (d) As used in this section, "sales tax exemption period" means
184-4 each monthly billing cycle for residential customers:
185-5 (1) beginning for each residential customer on the date that is
186-6 the first day of the monthly billing cycle that is issued for the
187-7 residential customer after August 31, 2022; and
188-8 (2) ending for each residential customer on the date that is the
189-9 last day of the monthly billing cycle that is issued for the
190-10 residential customer before March 1, 2023.
191-11 (e) Transactions involving:
192-12 (1) the furnishing or sale of electrical energy, natural or
193-13 artificial gas, water, steam, or steam heating services to a
194-14 residential customer by a power subsidiary or a person
195-15 engaged as a public utility;
196-16 (2) the furnishing or sale of liquefied petroleum gas (as
197-17 defined in IC 22-11-15-2(1)) to a residential customer by a
198-18 liquefied petroleum gas company; or
199-19 (3) the furnishing or sale of heating oil (as defined in
200-20 IC 6-6-2.5-12) to a residential customer by a company;
201-21 that is a retail merchant making a retail transaction are exempt
202-22 from the state gross retail tax for six (6) months during the sales
203-23 tax exemption period set forth in subsection (d).
204-24 (f) Transactions involving the furnishing or sale of an intrastate
205-25 telecommunication service to a residential customer by a person
206-26 that is a retail merchant making a retail transaction under
207-27 IC 6-2.5-4-6 are exempt from the state gross retail tax for six (6)
208-28 months during the sales tax exemption period set forth in
209-29 subsection (d).
210-30 (g) A power subsidiary or person that furnishes or sells services
211-31 to residential customers that are exempt under this section during
212-32 the sales tax exemption period shall provide to each customer on
213-33 the customer's billing statement a notice that the state gross retail
214-34 tax that otherwise would be applied is not applied in accordance
215-35 with the enactment of this section.
216-36 (h) A public utility that is subject to the jurisdiction of the
217-37 commission does not need the approval of the commission to act
218-38 under this section.
219-39 (i) This section expires June 30, 2023.
220-40 SECTION 4. IC 6-3-3-13, AS ADDED BY P.L.132-2014,
221-41 SECTION 1, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
222-42 JANUARY 1, 2022 (RETROACTIVE)]: Sec. 13. (a) This section
223-EH 1001(ss)—LS 6034/DI 134 5
224-1 applies only to taxable years beginning after December 31, 2014.
225-2 (b) Each taxable year, an individual who is eligible to claim the
226-3 credit provided by Section 23 of the Internal Revenue Code on the
227-4 individual's federal return for the taxable year is entitled to a credit
228-5 against the individual's adjusted gross income tax liability for the
229-6 taxable year equal to the lesser of:
230-7 (1) the amount of the credit allowable under Section 23 of the
231-8 Internal Revenue Code for each eligible child on the individual's
232-9 federal return for the taxable year; multiplied by ten percent
233-10 (10%); or
234-11 (2) one thousand dollars ($1,000) ten thousand dollars ($10,000)
235-12 for each eligible child.
236-13 (c) The credit provided by this section may not exceed the amount
237-14 of the taxpayer's adjusted gross income tax liability for the taxable year,
238-15 reduced by the sum of all credits for the taxable year that are applied
239-16 before the application of the credit provided by this section. The
240-17 amount of any unused credit under this section for a taxable year may
241-18 not be carried forward to a succeeding taxable year, carried back to a
242-19 preceding taxable year, or refunded.
243-20 (d) If all or part of the credit allowed under Section 23 of the
244-21 Internal Revenue Code for a taxable year beginning after December 31,
245-22 2014, is required to be claimed in, or carried forward to, a taxable year
246-23 after the taxable year in which the credit is first allowed, the part
247-24 carried forward and allowed to be claimed as a credit shall be treated
248-25 as allowable under subsection (b). A credit first allowed under Section
249-26 23 of the Internal Revenue Code for a taxable year beginning before
250-27 January 1, 2015, and required to be claimed in, or carried forward to,
251-28 a taxable year after the taxable year in which the credit is first allowed
252-29 shall not be treated as allowable under subsection (b).
253-30 SECTION 5. IC 6-6-1.1-201, AS AMENDED BY P.L.159-2021,
254-31 SECTION 30, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
255-32 SEPTEMBER 1, 2022]: Sec. 201. (a) A license tax is imposed on the
256-33 use of all gasoline used in Indiana at the applicable rate specified in
257-34 subsection (b), except as otherwise provided by this chapter. The
258-35 distributor shall initially pay the tax on the billed gallonage of all
259-36 gasoline the distributor receives in this state, less any deductions
260-37 authorized by this chapter. The distributor shall then add the per gallon
261-38 amount of tax to the selling price of each gallon of gasoline sold in this
262-39 state and collected from the purchaser so that the ultimate consumer
263-40 bears the burden of the tax.
264-41 (b) The license tax described in subsection (a) is imposed at the
265-42 following applicable rate per gallon:
266-EH 1001(ss)—LS 6034/DI 134 6
267-1 (1) Before July 1, 2017, eighteen cents ($0.18).
268-2 (2) For July 1, 2017, through June 30, 2018, the lesser of:
269-3 (A) the rate resulting from using the factors determined under
270-4 IC 6-6-1.6-2; or
271-5 (B) twenty-eight cents ($0.28).
272-6 (3) Except as provided in subdivision (4), beginning July 1,
273-7 2018, and each July 1 through July 1, 2024, the department shall
274-8 determine an applicable rate equal to the product of:
275-9 (A) the rate in effect on June 30; multiplied by
276-10 (B) the factor determined under IC 6-6-1.6-3.
277-11 (4) Beginning after August 31, 2022, and continuing through
278-12 June 30, 2023, and notwithstanding any other provision or
279-13 previous department publication, the applicable rate shall be
280-14 equal to the rate that was in effect on June 30, 2022.
281-15 The rate shall be rounded to the nearest cent ($0.01). After June 30,
282-16 2018, and before the enactment into law of subdivision (4), the new
283-17 applicable rate may not exceed the rate in effect on June 30 plus one
284-18 cent ($0.01). After June 30, 2023, the new applicable rate may not
285-19 exceed the rate in effect on June 30 determined as if subdivision (4)
286-20 had not been enacted plus one cent ($0.01). However, the new rate
287-21 may not be less than the rate in effect on June 30. If the calculation of
288-22 a new rate would produce a rate that is less than the rate in effect on
289-23 June 30, the new rate shall be the rate in effect on June 30. The
290-24 department shall publish the rate that will take effect on July 1 on the
291-25 department's Internet web site not later than June 1, except in the case
292-26 of the rate set forth in subdivision (4), which the department shall
293-27 publish as soon as practicable.
294-28 SECTION 6. IC 6-6-1.6-3, AS AMENDED BY P.L.159-2021,
295-29 SECTION 31, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
296-30 SEPTEMBER 1, 2022]: Sec. 3. (a) The department shall calculate an
297-31 annual index factor to be used for the rate to take effect each July 1
298-32 beginning in 2018 through July 1, 2024, except as otherwise provided
299-33 in subsection (d). The department shall determine the index factor
300-34 before June 1 of each year using the method described in subsection
301-35 (b).
302-36 (b) The annual gasoline tax index factor and special fuel index
303-37 factor equals the following:
304-38 STEP ONE: Divide the annual CPI-U for the year preceding the
305-39 determination year by the annual CPI-U for the year immediately
306-40 preceding that year.
307-41 STEP TWO: Divide the annual IPI for the year preceding the
308-42 determination year by the annual IPI for the year immediately
309-EH 1001(ss)—LS 6034/DI 134 7
310-1 preceding that year.
311-2 STEP THREE: Add:
312-3 (A) the STEP ONE result; and
313-4 (B) the STEP TWO result.
314-5 STEP FOUR: Divide the STEP THREE result by two (2).
315-6 (c) If the CPI-U or IPI for a preceding year is revised, corrected, or
316-7 updated after May 31 of that year, the department shall use the CPI-U
317-8 or IPI as published for the preceding year prior to revision.
318-9 (d) An annual gasoline tax index factor and special fuel index
319-10 factor described in this section shall not be applied under
320-11 IC 6-6-1.1-201 or IC 6-6-2.5-28 during the period set forth in
321-12 IC 6-6-1.1-201(b)(4) and IC 6-6-2.5-28(b)(5).
322-13 SECTION 7. IC 6-6-2.5-28, AS AMENDED BY P.L.159-2021,
323-14 SECTION 32, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
324-15 SEPTEMBER 1, 2022]: Sec. 28. (a) A license tax is imposed on all
325-16 special fuel sold or used in producing or generating power for
326-17 propelling motor vehicles, except fuel used under section 30(a)(8) or
327-18 30.5 of this chapter, at the applicable rate specified in subsection (b).
328-19 The tax shall be paid at those times, in the manner, and by those
329-20 persons specified in this section and section 35 of this chapter.
330-21 (b) The license tax described in subsection (a) is imposed at the
331-22 following applicable rate per special fuel gallon:
332-23 (1) Before July 1, 2017, sixteen cents ($0.16).
333-24 (2) For July 1, 2017, through June 30, 2018, the lesser of:
334-25 (A) the rate resulting from using the factors determined under
335-26 IC 6-6-1.6-2; or
336-27 (B) twenty-six cents ($0.26).
337-28 (3) For July 1, 2018, through June 30, 2019, the product of:
338-29 (A) the sum of:
339-30 (i) the rate in effect on June 30; and
340-31 (ii) twenty-one cents ($0.21); multiplied by
341-32 (B) the factor determined under IC 6-6-1.6-3.
342-33 (4) Except as provided in subdivision (5), beginning July 1,
343-34 2019, and each July 1 through July 1, 2024, the department shall
344-35 determine an applicable rate equal to the product of:
345-36 (A) the rate in effect on June 30; multiplied by
346-37 (B) the factor determined under IC 6-6-1.6-3.
347-38 (5) Beginning after August 31, 2022, and continuing through
348-39 June 30, 2023, and notwithstanding any other provision or
349-40 previous department publication, the applicable rate shall be
350-41 equal to the rate that was in effect on June 30, 2022.
351-42 The rate shall be rounded to the nearest cent ($0.01). However, after
352-EH 1001(ss)—LS 6034/DI 134 8
353-1 June 30, 2018, and before July 1, 2019, the new applicable rate may not
354-2 exceed the rate in effect on June 30 plus twenty-three cents ($0.23).
355-3 After June 30, 2019, and before the enactment into law of
356-4 subdivision (5), the new applicable rate may not exceed the rate in
357-5 effect on June 30 plus two cents ($0.02). After June 30, 2023, the new
358-6 applicable rate may not exceed the rate in effect on June 30
359-7 determined as if subdivision (5) had not been enacted plus two
360-8 cents ($0.02). However, the new rate may not be less than the rate in
361-9 effect on June 30. If the calculation of a new rate would produce a rate
362-10 that is less than the rate in effect on June 30, the new rate shall be the
363-11 rate in effect on June 30. The department shall publish the rate that will
364-12 take effect on July 1 on the department's Internet web site not later than
365-13 June 1, except in the case of the rate set forth in subdivision (5),
366-14 which the department shall publish as soon as practicable.
367-15 (c) The department shall consider it a rebuttable presumption that
368-16 all undyed or unmarked special fuel, or both, received in Indiana is to
369-17 be sold for use in propelling motor vehicles.
370-18 (d) Except as provided in subsection (e), the tax imposed on special
371-19 fuel by subsection (a) shall be measured by invoiced gallons (or diesel
372-20 or gasoline gallon equivalents in the case of a special fuel described in
373-21 section 22.5(2) or 22.5(3) of this chapter) of nonexempt special fuel
374-22 received by a licensed supplier in Indiana for sale or resale in Indiana
375-23 or with respect to special fuel subject to a tax precollection agreement
376-24 under section 35(j) of this chapter, such special fuel removed by a
377-25 licensed supplier from a terminal outside of Indiana for sale for export
378-26 or for export to Indiana and in any case shall generally be determined
379-27 in the same manner as the tax imposed by Section 4081 of the Internal
380-28 Revenue Code and Code of Federal Regulations.
381-29 (e) The tax imposed by subsection (a) on special fuel imported into
382-30 Indiana, other than into a terminal, is imposed at the time the product
383-31 is entered into Indiana and shall be measured by invoiced gallons
384-32 received at a terminal or at a bulk plant.
385-33 (f) In computing the tax, all special fuel in process of transfer from
386-34 tank steamers at boat terminal transfers and held in storage pending
387-35 wholesale bulk distribution by land transportation, or in tanks and
388-36 equipment used in receiving and storing special fuel from interstate
389-37 pipelines pending wholesale bulk reshipment, shall not be subject to
390-38 tax.
391-39 (g) The department shall consider it a rebuttable presumption that
392-40 special fuel consumed in a motor vehicle plated for general highway
393-41 use is subject to the tax imposed under this chapter. A person claiming
394-42 exempt use of special fuel in such a vehicle must maintain adequate
395-EH 1001(ss)—LS 6034/DI 134 9
396-1 records as required by the department to document the vehicle's taxable
397-2 and exempt use.
398-3 (h) A person that engages in blending fuel for taxable sale or use in
399-4 Indiana is primarily liable for the collection and remittance of the tax
400-5 imposed under subsection (a). The person shall remit the tax due in
401-6 conjunction with the filing of a monthly report in the form prescribed
402-7 by the department.
403-8 (i) A person that receives special fuel that has been blended for
404-9 taxable sale or use in Indiana is secondarily liable to the state for the
405-10 tax imposed under subsection (a).
406-11 (j) A person may not use special fuel on an Indiana public highway
407-12 if the special fuel contains a sulfur content that exceeds five
408-13 one-hundredths of one percent (0.05%). A person who knowingly:
409-14 (1) violates; or
410-15 (2) aids or abets another person to violate;
411-16 this subsection commits a Class A infraction. However, the violation
412-17 is a Class A misdemeanor if the person has committed one (1) prior
413-18 unrelated violation of this subsection, and a Level 6 felony if the person
414-19 has committed more than one (1) unrelated violation of this subsection.
415-20 SECTION 8. IC 12-8-6.5-13 IS ADDED TO THE INDIANA CODE
416-21 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE
417-22 UPON PASSAGE]: Sec. 13. (a) Before December 1, 2022, the office
418-23 shall research and compile data concerning the Medicaid
419-24 reimbursement rates in a state bordering Indiana for the following
420-25 services by Medicaid provider type:
421-26 (1) Prenatal obstetric and gynecological services.
422-27 (2) Pregnancy delivery care.
423-28 (3) Postnatal care.
424-29 (4) Wellness pediatric services.
425-30 (b) Before December 31, 2022, the office shall prepare a report
426-31 of the office's findings under subsection (a) and submit the report
427-32 to the general assembly in an electronic format under IC 5-14-6.
428-33 (c) This section expires January 1, 2023.
429-34 SECTION 9. [EFFECTIVE UPON PASSAGE] (a) For the period
430-35 of time described in IC 6-6-1.1-201(b)(4) during which the
431-36 applicable license tax rate is equal to the rate that was in effect on
432-37 June 30, 2022, the auditor of state in coordination with the
433-38 department of state revenue shall transfer to counties, cities, and
434-39 towns an amount equal to the amount of license tax that each
435-40 county, city, and town would have otherwise received in the
436-41 manner provided by IC 6-6-1.1-802 if IC 6-6-1.1-201(b)(4) had not
437-42 been enacted. Revenue transferred under this SECTION shall be
438-EH 1001(ss)—LS 6034/DI 134 10
439-1 distributed to counties, cities, and towns in the same manner
440-2 prescribed by and subject to the same requirements determined
441-3 under IC 8-14-1-4, IC 8-14-1-5, IC 8-14-2-4, and IC 8-14-2-5.
442-4 (b) For the period of time described in IC 6-6-2.5-28(b)(5)
443-5 during which the applicable special fuel tax rate is equal to the rate
444-6 that was in effect on June 30, 2022, the auditor of state in
445-7 coordination with the department of state revenue shall transfer to
446-8 counties, cities, and towns an amount equal to the amount of
447-9 special fuel tax that each county, city, and town would have
448-10 otherwise received in the manner provided by IC 6-6-2.5-68 if
449-11 IC 6-6-2.5-28(b)(5) had not been enacted. Revenue transferred
450-12 under this SECTION shall be distributed to counties, cities, and
451-13 towns in the same manner prescribed by and subject to the same
452-14 requirements determined under IC 8-14-1-4, IC 8-14-1-5,
453-15 IC 8-14-2-4, and IC 8-14-2-5.
454-16 (c) Seventeen million seven hundred thousand dollars
455-17 ($17,700,000) is appropriated from the state general fund to the
456-18 auditor of state for purposes of this SECTION. Any amounts not
457-19 transferred under this SECTION at the end of the state fiscal year
458-20 ending June 30, 2023, shall revert to the state general fund.
459-21 (d) This SECTION expires July 1, 2023.
460-22 SECTION 10. [EFFECTIVE UPON PASSAGE] (a) After June 30,
461-23 2023, the budget agency shall calculate the amount determined in
462-24 STEP FIVE of the following formula:
463-25 STEP ONE: Determine the sum of the actual fiscal impacts,
464-26 if any, to the state of Indiana in the state fiscal year beginning
465-27 July 1, 2022, and ending June 30, 2023, as a result of the
466-28 enactment of each of the following provisions included in HB
467-29 1001-2022(ss), as follows:
468-30 (A) The added subsection in IC 6-2.5-3.5-15(c) to cap the
469-31 gasoline use tax rate at twenty-nine and five-tenths cents
470-32 ($0.295) per gallon of gasoline through June 30, 2023.
471-33 (B) The added section in IC 6-2.5-5-57 to provide a state
472-34 sales tax exemption for the sale of utilities to residential
473-35 customers and the sale of intrastate telecommunication
474-36 services to residential customers for a six (6) month period.
475-37 (C) The added subdivision in IC 6-6-1.1-201(b)(4) and
476-38 subsection in IC 6-6-1.6-3(d) to freeze the gasoline excise
477-39 tax rate through June 30, 2023.
478-40 (D) The added subdivision in IC 6-6-2.5-28(b)(5) and
479-41 subsection in IC 6-6-1.6-3(d) to freeze the special fuel tax
480-42 rate through June 30, 2023.
481-EH 1001(ss)—LS 6034/DI 134 11
482-1 (E) The noncode provision appropriating seventeen million
483-2 seven hundred thousand dollars ($17,700,000) to counties,
484-3 cities, and towns to replace the full amount of gasoline
485-4 excise tax and special fuel tax that each county, city, and
486-5 town would have otherwise received if IC 6-6-1.1-201(b)(4)
487-6 and IC 6-6-2.5-28(b)(5) had not been enacted.
488-7 (F) The noncode provision appropriating four hundred
489-8 million dollars ($400,000,000) from the state general fund
490-9 to the budget agency for transfer to the pension
491-10 stabilization fund established by IC 5-10.4-2-5.
492-11 STEP TWO: Determine an amount equal to forty-five million
493-12 dollars ($45,000,000) that is appropriated from the state
494-13 general fund to the Hoosier Families First Fund in the state
495-14 fiscal year beginning July 1, 2022, and ending June 30, 2023,
496-15 as a result of the enactment of IC 4-12-1-17.2(c) in HB
497-16 1001-2022(ss).
498-17 STEP THREE: Determine the additional amount that was
499-18 claimed by taxpayers under the adoption tax credit in the
500-19 state fiscal year beginning July 1, 2022, and ending June 30,
501-20 2023, a result of the enactment of the amendment to
502-21 IC 6-3-3-13(b)(2) in HB 1001-2022(ss) increasing the
503-22 maximum amount that may be claimed under the adoption
504-23 tax credit from one thousand dollars ($1,000) to ten thousand
505-24 dollars ($10,000), if any. The department of state revenue
506-25 shall assist the budget agency in making this determination.
507-26 STEP FOUR: Determine the sum of the STEP ONE, STEP
508-27 TWO, and STEP THREE amounts.
509-28 STEP FIVE: Determine the remainder of:
510-29 (A) one billion dollars ($1,000,000,000); minus
511-30 (B) the STEP FOUR amount.
512-31 (b) The amount determined under STEP FIVE of subsection (a)
513-32 is appropriated from the state general fund to the budget agency
514-33 for transfer to the capital reserve account described in
515-34 P.L.165-2021 (HEA 1001-2021) and to be used for the same
516-35 purposes and in the same manner for which appropriations to the
517-36 capital reserve account may be used as set forth in P.L.165-2021
518-37 (HEA 1001-2021). The budget agency shall make the transfer
519-38 under this subsection after review by the budget committee and
520-39 before December 31, 2023.
521-40 (c) This SECTION expires January 1, 2024.
522-41 SECTION 11. [EFFECTIVE UPON PASSAGE] (a) Four hundred
523-42 million dollars ($400,000,000) is appropriated from the state
524-EH 1001(ss)—LS 6034/DI 134 12
525-1 general fund to the budget agency, which shall, after making the
526-2 transfer under IC 4-10-22-1.5 and before December 31, 2022,
527-3 transfer the appropriated four hundred million dollars
528-4 ($400,000,000) to the pension stabilization fund established by
529-5 IC 5-10.4-2-5 for the purposes of the pension stabilization fund.
530-6 (b) This SECTION expires June 30, 2023.
531-7 SECTION 12. [EFFECTIVE JANUARY 1, 2022
532-8 (RETROACTIVE)] (a) IC 6-3-3-13, as amended by this act, applies
533-9 to taxable years beginning after December 31, 2021.
534-10 (b) This SECTION expires July 1, 2025.
535-11 SECTION 13. An emergency is declared for this act.
536-EH 1001(ss)—LS 6034/DI 134 13
75+3 UPON PASSAGE]: Sec. 4.5. (a) If a taxpayer is eligible for an
76+4 automatic taxpayer refund under section 4 of this chapter as a
77+5 result of a determination under section 1 of this chapter made
78+6 during calendar year 2021, the taxpayer is eligible for an
79+7 additional automatic taxpayer refund equal to two hundred
80+8 twenty-five dollars ($225) to be paid in calendar year 2022.
81+9 (b) An Indiana resident who is not eligible for an additional
82+10 automatic taxpayer refund under subsection (a) may, before
83+11 October 1, 2022, file an affidavit with the department of state
84+12 revenue stating that:
85+13 (1) the individual was a resident of Indiana for more than one
86+14 hundred eighty-three (183) days in tax year 2020;
87+15 (2) the individual was not claimed as a dependent of any other
88+16 taxpayer for tax year 2020; and
89+17 (3) the individual did not file a tax return for tax year 2020
90+HB 1001(ss)—LS 6034/DI 134 2
91+1 because the individual was not required to do so under
92+2 Indiana law.
93+3 The department shall prescribe the form of the affidavit and shall
94+4 make the form available to the public on the department's web site.
95+5 The department shall verify each affidavit submitted under this
96+6 subsection as to its accuracy. The department may request all
97+7 information the department deems necessary to verify the
98+8 statements made in an affidavit and to provide an automatic
99+9 taxpayer refund to the individual. If an individual's affidavit is
100+10 verified by the department under this subsection, the individual is
101+11 eligible for an automatic taxpayer refund equal to two hundred
102+12 twenty-five dollars ($225).
103+13 (c) The department of state revenue may issue the automatic
104+14 taxpayer refund for taxable year 2021 and the additional automatic
105+15 taxpayer refund under subsection (a) as one (1) combined payment
106+16 or separate payments. However, the department shall issue one (1)
107+17 combined payment to the extent allowable and practicable for
108+18 refunds issued after August 1, 2022.
109+19 (d) This section expires June 30, 2023.
110+20 SECTION 2. IC 6-2.5-1-12.5 IS ADDED TO THE INDIANA
111+21 CODE AS A NEW SECTION TO READ AS FOLLOWS
112+22 [EFFECTIVE UPON PASSAGE]: Sec. 12.5. "Children's diapers"
113+23 means disposable or reusable diapers marketed to be worn by
114+24 children.
115+25 SECTION 3. IC 6-2.5-1-15.7 IS ADDED TO THE INDIANA
116+26 CODE AS A NEW SECTION TO READ AS FOLLOWS
117+27 [EFFECTIVE UPON PASSAGE]: Sec. 15.7. "Diaper" means an
118+28 absorbent garment worn by humans who are incapable of, or have
119+29 difficulty, controlling their bladder or bowel movements.
120+30 SECTION 4. IC 6-2.5-5-57 IS ADDED TO THE INDIANA CODE
121+31 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE
122+32 UPON PASSAGE]: Sec. 57. Sales of children's diapers are exempt
123+33 from the state gross retail tax.
124+34 SECTION 5. IC 6-3-1-3.5, AS AMENDED BY P.L.178-2022(ts),
125+35 SECTION 6, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
126+36 JANUARY 1, 2022 (RETROACTIVE)]: Sec. 3.5. When used in this
127+37 article, the term "adjusted gross income" shall mean the following:
128+38 (a) In the case of all individuals, "adjusted gross income" (as
129+39 defined in Section 62 of the Internal Revenue Code), modified as
130+40 follows:
131+41 (1) Subtract income that is exempt from taxation under this article
132+42 by the Constitution and statutes of the United States.
133+HB 1001(ss)—LS 6034/DI 134 3
134+1 (2) Except as provided in subsection (c), add an amount equal to
135+2 any deduction or deductions allowed or allowable pursuant to
136+3 Section 62 of the Internal Revenue Code for taxes based on or
137+4 measured by income and levied at the state level by any state of
138+5 the United States.
139+6 (3) Subtract one thousand dollars ($1,000), or in the case of a
140+7 joint return filed by a husband and wife, subtract for each spouse
141+8 one thousand dollars ($1,000).
142+9 (4) Subtract one thousand dollars ($1,000) for:
143+10 (A) each of the exemptions provided by Section 151(c) of the
144+11 Internal Revenue Code (as effective January 1, 2017);
145+12 (B) each additional amount allowable under Section 63(f) of
146+13 the Internal Revenue Code; and
147+14 (C) the spouse of the taxpayer if a separate return is made by
148+15 the taxpayer and if the spouse, for the calendar year in which
149+16 the taxable year of the taxpayer begins, has no gross income
150+17 and is not the dependent of another taxpayer.
151+18 (5) Subtract each of the following:
152+19 (A) one thousand five hundred dollars ($1,500) One thousand
153+20 six hundred dollars ($1,600) for each of the exemptions
154+21 allowed under Section 151(c)(1)(B) of the Internal Revenue
155+22 Code (as effective January 1, 2004), except that in the first
156+23 taxable year in which a particular exemption is allowed
157+24 under Section 151(c)(1)(B) of the Internal Revenue Code
158+25 (as effective January 1, 2004), subtract three thousand two
159+26 hundred dollars ($3,200) for that exemption.
160+27 (B) One thousand five hundred dollars ($1,500) for each
161+28 exemption allowed under Section 151(c) of the Internal
162+29 Revenue Code (as effective January 1, 2017) for an individual:
163+30 (i) who is less than nineteen (19) years of age or is a
164+31 full-time student who is less than twenty-four (24) years of
165+32 age;
166+33 (ii) for whom the taxpayer is the legal guardian; and
167+34 (iii) for whom the taxpayer does not claim an exemption
168+35 under clause (A). and
169+36 (C) Five hundred dollars ($500) for each additional amount
170+37 allowable under Section 63(f)(1) of the Internal Revenue Code
171+38 if the federal adjusted gross income of the taxpayer, or the
172+39 taxpayer and the taxpayer's spouse in the case of a joint return,
173+40 is less than forty thousand dollars ($40,000). In the case of a
174+41 married individual filing a separate return, the qualifying
175+42 income amount in this clause is equal to twenty thousand
176+HB 1001(ss)—LS 6034/DI 134 4
177+1 dollars ($20,000).
178+2 (D) Three thousand dollars ($3,000) for each exemption
179+3 allowed under Section 151(c) of the Internal Revenue Code
180+4 (as effective January 1, 2017) for an individual who is:
181+5 (i) an adopted child of the taxpayer; and
182+6 (ii) less than nineteen (19) years of age or is a full-time
183+7 student who is less than twenty-four (24) years of age.
184+8 This amount is in addition to any amount subtracted under
185+9 clause (A) or (B).
186+10 This amount is in addition to the amount subtracted under
187+11 subdivision (4).
188+12 (6) Subtract any amounts included in federal adjusted gross
189+13 income under Section 111 of the Internal Revenue Code as a
190+14 recovery of items previously deducted as an itemized deduction
191+15 from adjusted gross income.
192+16 (7) Subtract any amounts included in federal adjusted gross
193+17 income under the Internal Revenue Code which amounts were
194+18 received by the individual as supplemental railroad retirement
195+19 annuities under 45 U.S.C. 231 and which are not deductible under
196+20 subdivision (1).
197+21 (8) Subtract an amount equal to the amount of federal Social
198+22 Security and Railroad Retirement benefits included in a taxpayer's
199+23 federal gross income by Section 86 of the Internal Revenue Code.
200+24 (9) In the case of a nonresident taxpayer or a resident taxpayer
201+25 residing in Indiana for a period of less than the taxpayer's entire
202+26 taxable year, the total amount of the deductions allowed pursuant
203+27 to subdivisions (3), (4), and (5) shall be reduced to an amount
204+28 which bears the same ratio to the total as the taxpayer's income
205+29 taxable in Indiana bears to the taxpayer's total income.
206+30 (10) In the case of an individual who is a recipient of assistance
207+31 under IC 12-10-6-1, IC 12-10-6-2.1, IC 12-15-2-2, or IC 12-15-7,
208+32 subtract an amount equal to that portion of the individual's
209+33 adjusted gross income with respect to which the individual is not
210+34 allowed under federal law to retain an amount to pay state and
211+35 local income taxes.
212+36 (11) In the case of an eligible individual, subtract the amount of
213+37 a Holocaust victim's settlement payment included in the
214+38 individual's federal adjusted gross income.
215+39 (12) Subtract an amount equal to the portion of any premiums
216+40 paid during the taxable year by the taxpayer for a qualified long
217+41 term care policy (as defined in IC 12-15-39.6-5) for the taxpayer
218+42 or the taxpayer's spouse if the taxpayer and the taxpayer's spouse
219+HB 1001(ss)—LS 6034/DI 134 5
220+1 file a joint income tax return or the taxpayer is otherwise entitled
221+2 to a deduction under this subdivision for the taxpayer's spouse, or
222+3 both.
223+4 (13) Subtract an amount equal to the lesser of:
224+5 (A) two thousand five hundred dollars ($2,500), or one
225+6 thousand two hundred fifty dollars ($1,250) in the case of a
226+7 married individual filing a separate return; or
227+8 (B) the amount of property taxes that are paid during the
228+9 taxable year in Indiana by the individual on the individual's
229+10 principal place of residence.
230+11 (14) Subtract an amount equal to the amount of a September 11
231+12 terrorist attack settlement payment included in the individual's
232+13 federal adjusted gross income.
233+14 (15) Add or subtract the amount necessary to make the adjusted
234+15 gross income of any taxpayer that owns property for which bonus
235+16 depreciation was allowed in the current taxable year or in an
236+17 earlier taxable year equal to the amount of adjusted gross income
237+18 that would have been computed had an election not been made
238+19 under Section 168(k) of the Internal Revenue Code to apply bonus
239+20 depreciation to the property in the year that it was placed in
240+21 service.
241+22 (16) Add an amount equal to any deduction allowed under
242+23 Section 172 of the Internal Revenue Code (concerning net
243+24 operating losses).
244+25 (17) Add or subtract the amount necessary to make the adjusted
245+26 gross income of any taxpayer that placed Section 179 property (as
246+27 defined in Section 179 of the Internal Revenue Code) in service
247+28 in the current taxable year or in an earlier taxable year equal to
248+29 the amount of adjusted gross income that would have been
249+30 computed had an election for federal income tax purposes not
250+31 been made for the year in which the property was placed in
251+32 service to take deductions under Section 179 of the Internal
252+33 Revenue Code in a total amount exceeding the sum of:
253+34 (A) twenty-five thousand dollars ($25,000) to the extent
254+35 deductions under Section 179 of the Internal Revenue Code
255+36 were not elected as provided in clause (B); and
256+37 (B) for taxable years beginning after December 31, 2017, the
257+38 deductions elected under Section 179 of the Internal Revenue
258+39 Code on property acquired in an exchange if:
259+40 (i) the exchange would have been eligible for
260+41 nonrecognition of gain or loss under Section 1031 of the
261+42 Internal Revenue Code in effect on January 1, 2017;
262+HB 1001(ss)—LS 6034/DI 134 6
263+1 (ii) the exchange is not eligible for nonrecognition of gain or
264+2 loss under Section 1031 of the Internal Revenue Code; and
265+3 (iii) the taxpayer made an election to take deductions under
266+4 Section 179 of the Internal Revenue Code with regard to the
267+5 acquired property in the year that the property was placed
268+6 into service.
269+7 The amount of deductions allowable for an item of property
270+8 under this clause may not exceed the amount of adjusted gross
271+9 income realized on the property that would have been deferred
272+10 under the Internal Revenue Code in effect on January 1, 2017.
273+11 (18) Subtract an amount equal to the amount of the taxpayer's
274+12 qualified military income that was not excluded from the
275+13 taxpayer's gross income for federal income tax purposes under
276+14 Section 112 of the Internal Revenue Code.
277+15 (19) Subtract income that is:
278+16 (A) exempt from taxation under IC 6-3-2-21.7 (certain income
279+17 derived from patents); and
280+18 (B) included in the individual's federal adjusted gross income
281+19 under the Internal Revenue Code.
282+20 (20) Add an amount equal to any income not included in gross
283+21 income as a result of the deferral of income arising from business
284+22 indebtedness discharged in connection with the reacquisition after
285+23 December 31, 2008, and before January 1, 2011, of an applicable
286+24 debt instrument, as provided in Section 108(i) of the Internal
287+25 Revenue Code. Subtract the amount necessary from the adjusted
288+26 gross income of any taxpayer that added an amount to adjusted
289+27 gross income in a previous year to offset the amount included in
290+28 federal gross income as a result of the deferral of income arising
291+29 from business indebtedness discharged in connection with the
292+30 reacquisition after December 31, 2008, and before January 1,
293+31 2011, of an applicable debt instrument, as provided in Section
294+32 108(i) of the Internal Revenue Code.
295+33 (21) Add the amount excluded from federal gross income under
296+34 Section 103 of the Internal Revenue Code for interest received on
297+35 an obligation of a state other than Indiana, or a political
298+36 subdivision of such a state, that is acquired by the taxpayer after
299+37 December 31, 2011.
300+38 (22) Subtract an amount as described in Section 1341(a)(2) of the
301+39 Internal Revenue Code to the extent, if any, that the amount was
302+40 previously included in the taxpayer's adjusted gross income for a
303+41 prior taxable year.
304+42 (23) For taxable years beginning after December 25, 2016, add an
305+HB 1001(ss)—LS 6034/DI 134 7
306+1 amount equal to the deduction for deferred foreign income that
307+2 was claimed by the taxpayer for the taxable year under Section
308+3 965(c) of the Internal Revenue Code.
309+4 (24) Subtract any interest expense paid or accrued in the current
310+5 taxable year but not deducted as a result of the limitation imposed
311+6 under Section 163(j)(1) of the Internal Revenue Code. Add any
312+7 interest expense paid or accrued in a previous taxable year but
313+8 allowed as a deduction under Section 163 of the Internal Revenue
314+9 Code in the current taxable year. For purposes of this subdivision,
315+10 an interest expense is considered paid or accrued only in the first
316+11 taxable year the deduction would have been allowable under
317+12 Section 163 of the Internal Revenue Code if the limitation under
318+13 Section 163(j)(1) of the Internal Revenue Code did not exist.
319+14 (25) Subtract the amount that would have been excluded from
320+15 gross income but for the enactment of Section 118(b)(2) of the
321+16 Internal Revenue Code for taxable years ending after December
322+17 22, 2017.
323+18 (26) For taxable years beginning after December 31, 2019, and
324+19 before January 1, 2021, add an amount of the deduction claimed
325+20 under Section 62(a)(22) of the Internal Revenue Code.
326+21 (27) For taxable years beginning after December 31, 2019, for
327+22 payments made by an employer under an education assistance
328+23 program after March 27, 2020:
329+24 (A) add the amount of payments by an employer that are
330+25 excluded from the taxpayer's federal gross income under
331+26 Section 127(c)(1)(B) of the Internal Revenue Code; and
332+27 (B) deduct the interest allowable under Section 221 of the
333+28 Internal Revenue Code, if the disallowance under Section
334+29 221(e)(1) of the Internal Revenue Code did not apply to the
335+30 payments described in clause (A). For purposes of applying
336+31 Section 221(b) of the Internal Revenue Code to the amount
337+32 allowable under this clause, the amount under clause (A) shall
338+33 not be added to adjusted gross income.
339+34 (28) Add an amount equal to the remainder of:
340+35 (A) the amount allowable as a deduction under Section 274(n)
341+36 of the Internal Revenue Code; minus
342+37 (B) the amount otherwise allowable as a deduction under
343+38 Section 274(n) of the Internal Revenue Code, if Section
344+39 274(n)(2)(D) of the Internal Revenue Code was not in effect
345+40 for amounts paid or incurred after December 31, 2020.
346+41 (29) For taxable years beginning after December 31, 2017, and
347+42 before January 1, 2021, add an amount equal to the excess
348+HB 1001(ss)—LS 6034/DI 134 8
349+1 business loss of the taxpayer as defined in Section 461(l)(3) of the
350+2 Internal Revenue Code. In addition:
351+3 (A) If a taxpayer has an excess business loss under this
352+4 subdivision and also has modifications under subdivisions (15)
353+5 and (17) for property placed in service during the taxable year,
354+6 the taxpayer shall treat a portion of the taxable year
355+7 modifications for that property as occurring in the taxable year
356+8 the property is placed in service and a portion of the
357+9 modifications as occurring in the immediately following
358+10 taxable year.
359+11 (B) The portion of the modifications under subdivisions (15)
360+12 and (17) for property placed in service during the taxable year
361+13 treated as occurring in the taxable year in which the property
362+14 is placed in service equals:
363+15 (i) the modification for the property otherwise determined
364+16 under this section; minus
365+17 (ii) the excess business loss disallowed under this
366+18 subdivision;
367+19 but not less than zero (0).
368+20 (C) The portion of the modifications under subdivisions (15)
369+21 and (17) for property placed in service during the taxable year
370+22 treated as occurring in the taxable year immediately following
371+23 the taxable year in which the property is placed in service
372+24 equals the modification for the property otherwise determined
373+25 under this section minus the amount in clause (B).
374+26 (D) Any reallocation of modifications between taxable years
375+27 under clauses (B) and (C) shall be first allocated to the
376+28 modification under subdivision (15), then to the modification
377+29 under subdivision (17).
378+30 (30) Add an amount equal to the amount excluded from federal
379+31 gross income under Section 108(f)(5) of the Internal Revenue
380+32 Code. For purposes of this subdivision:
381+33 (A) if an amount excluded under Section 108(f)(5) of the
382+34 Internal Revenue Code would be excludible under Section
383+35 108(a)(1)(B) of the Internal Revenue Code, the exclusion
384+36 under Section 108(a)(1)(B) of the Internal Revenue Code shall
385+37 take precedence; and
386+38 (B) if an amount would have been excludible under Section
387+39 108(f)(5) of the Internal Revenue Code as in effect on January
388+40 1, 2020, the amount is not required to be added back under this
389+41 subdivision.
390+42 (31) For taxable years ending after March 12, 2020, subtract an
391+HB 1001(ss)—LS 6034/DI 134 9
392+1 amount equal to the deduction disallowed pursuant to:
393+2 (A) Section 2301(e) of the CARES Act (Public Law 116-136),
394+3 as modified by Sections 206 and 207 of the Taxpayer Certainty
395+4 and Disaster Relief Tax Act (Division EE of Public Law
396+5 116-260); and
397+6 (B) Section 3134(e) of the Internal Revenue Code.
398+7 (32) Subtract the amount of an annual grant amount distributed to
399+8 a taxpayer's Indiana education scholarship account under
400+9 IC 20-51.4-4-2 that is used for a qualified expense (as defined in
401+10 IC 20-51.4-2-9) or to an Indiana enrichment scholarship account
402+11 under IC 20-52 that is used for qualified expenses (as defined in
403+12 IC 20-52-2-6), to the extent the distribution used for the qualified
404+13 expense is included in the taxpayer's federal adjusted gross
405+14 income under the Internal Revenue Code.
406+15 (33) For taxable years beginning after December 31, 2019, and
407+16 before January 1, 2021, add an amount equal to the amount of
408+17 unemployment compensation excluded from federal gross income
409+18 under Section 85(c) of the Internal Revenue Code.
410+19 (34) For taxable years beginning after December 31, 2022,
411+20 subtract an amount equal to the deduction disallowed under
412+21 Section 280C(h) of the Internal Revenue Code.
413+22 (35) Subtract any other amounts the taxpayer is entitled to deduct
414+23 under IC 6-3-2.
415+24 (b) In the case of corporations, the same as "taxable income" (as
416+25 defined in Section 63 of the Internal Revenue Code) adjusted as
417+26 follows:
418+27 (1) Subtract income that is exempt from taxation under this article
419+28 by the Constitution and statutes of the United States.
420+29 (2) Add an amount equal to any deduction or deductions allowed
421+30 or allowable pursuant to Section 170 of the Internal Revenue
422+31 Code (concerning charitable contributions).
423+32 (3) Except as provided in subsection (c), add an amount equal to
424+33 any deduction or deductions allowed or allowable pursuant to
425+34 Section 63 of the Internal Revenue Code for taxes based on or
426+35 measured by income and levied at the state level by any state of
427+36 the United States.
428+37 (4) Subtract an amount equal to the amount included in the
429+38 corporation's taxable income under Section 78 of the Internal
430+39 Revenue Code (concerning foreign tax credits).
431+40 (5) Add or subtract the amount necessary to make the adjusted
432+41 gross income of any taxpayer that owns property for which bonus
433+42 depreciation was allowed in the current taxable year or in an
434+HB 1001(ss)—LS 6034/DI 134 10
435+1 earlier taxable year equal to the amount of adjusted gross income
436+2 that would have been computed had an election not been made
437+3 under Section 168(k) of the Internal Revenue Code to apply bonus
438+4 depreciation to the property in the year that it was placed in
439+5 service.
440+6 (6) Add an amount equal to any deduction allowed under Section
441+7 172 of the Internal Revenue Code (concerning net operating
442+8 losses).
443+9 (7) Add or subtract the amount necessary to make the adjusted
444+10 gross income of any taxpayer that placed Section 179 property (as
445+11 defined in Section 179 of the Internal Revenue Code) in service
446+12 in the current taxable year or in an earlier taxable year equal to
447+13 the amount of adjusted gross income that would have been
448+14 computed had an election for federal income tax purposes not
449+15 been made for the year in which the property was placed in
450+16 service to take deductions under Section 179 of the Internal
451+17 Revenue Code in a total amount exceeding the sum of:
452+18 (A) twenty-five thousand dollars ($25,000) to the extent
453+19 deductions under Section 179 of the Internal Revenue Code
454+20 were not elected as provided in clause (B); and
455+21 (B) for taxable years beginning after December 31, 2017, the
456+22 deductions elected under Section 179 of the Internal Revenue
457+23 Code on property acquired in an exchange if:
458+24 (i) the exchange would have been eligible for
459+25 nonrecognition of gain or loss under Section 1031 of the
460+26 Internal Revenue Code in effect on January 1, 2017;
461+27 (ii) the exchange is not eligible for nonrecognition of gain or
462+28 loss under Section 1031 of the Internal Revenue Code; and
463+29 (iii) the taxpayer made an election to take deductions under
464+30 Section 179 of the Internal Revenue Code with regard to the
465+31 acquired property in the year that the property was placed
466+32 into service.
467+33 The amount of deductions allowable for an item of property
468+34 under this clause may not exceed the amount of adjusted gross
469+35 income realized on the property that would have been deferred
470+36 under the Internal Revenue Code in effect on January 1, 2017.
471+37 (8) Add to the extent required by IC 6-3-2-20:
472+38 (A) the amount of intangible expenses (as defined in
473+39 IC 6-3-2-20) for the taxable year that reduced the corporation's
474+40 taxable income (as defined in Section 63 of the Internal
475+41 Revenue Code) for federal income tax purposes; and
476+42 (B) any directly related interest expenses (as defined in
477+HB 1001(ss)—LS 6034/DI 134 11
478+1 IC 6-3-2-20) that reduced the corporation's adjusted gross
479+2 income (determined without regard to this subdivision). For
480+3 purposes of this clause, any directly related interest expense
481+4 that constitutes business interest within the meaning of Section
482+5 163(j) of the Internal Revenue Code shall be considered to
483+6 have reduced the taxpayer's federal taxable income only in the
484+7 first taxable year in which the deduction otherwise would have
485+8 been allowable under Section 163 of the Internal Revenue
486+9 Code if the limitation under Section 163(j)(1) of the Internal
487+10 Revenue Code did not exist.
488+11 (9) Add an amount equal to any deduction for dividends paid (as
489+12 defined in Section 561 of the Internal Revenue Code) to
490+13 shareholders of a captive real estate investment trust (as defined
491+14 in section 34.5 of this chapter).
492+15 (10) Subtract income that is:
493+16 (A) exempt from taxation under IC 6-3-2-21.7 (certain income
494+17 derived from patents); and
495+18 (B) included in the corporation's taxable income under the
496+19 Internal Revenue Code.
497+20 (11) Add an amount equal to any income not included in gross
498+21 income as a result of the deferral of income arising from business
499+22 indebtedness discharged in connection with the reacquisition after
500+23 December 31, 2008, and before January 1, 2011, of an applicable
501+24 debt instrument, as provided in Section 108(i) of the Internal
502+25 Revenue Code. Subtract from the adjusted gross income of any
503+26 taxpayer that added an amount to adjusted gross income in a
504+27 previous year the amount necessary to offset the amount included
505+28 in federal gross income as a result of the deferral of income
506+29 arising from business indebtedness discharged in connection with
507+30 the reacquisition after December 31, 2008, and before January 1,
508+31 2011, of an applicable debt instrument, as provided in Section
509+32 108(i) of the Internal Revenue Code.
510+33 (12) Add the amount excluded from federal gross income under
511+34 Section 103 of the Internal Revenue Code for interest received on
512+35 an obligation of a state other than Indiana, or a political
513+36 subdivision of such a state, that is acquired by the taxpayer after
514+37 December 31, 2011.
515+38 (13) For taxable years beginning after December 25, 2016:
516+39 (A) for a corporation other than a real estate investment trust,
517+40 add:
518+41 (i) an amount equal to the amount reported by the taxpayer
519+42 on IRC 965 Transition Tax Statement, line 1; or
520+HB 1001(ss)—LS 6034/DI 134 12
521+1 (ii) if the taxpayer deducted an amount under Section 965(c)
522+2 of the Internal Revenue Code in determining the taxpayer's
523+3 taxable income for purposes of the federal income tax, the
524+4 amount deducted under Section 965(c) of the Internal
525+5 Revenue Code; and
526+6 (B) for a real estate investment trust, add an amount equal to
527+7 the deduction for deferred foreign income that was claimed by
528+8 the taxpayer for the taxable year under Section 965(c) of the
529+9 Internal Revenue Code, but only to the extent that the taxpayer
530+10 included income pursuant to Section 965 of the Internal
531+11 Revenue Code in its taxable income for federal income tax
532+12 purposes or is required to add back dividends paid under
533+13 subdivision (9).
534+14 (14) Add an amount equal to the deduction that was claimed by
535+15 the taxpayer for the taxable year under Section 250(a)(1)(B) of the
536+16 Internal Revenue Code (attributable to global intangible
537+17 low-taxed income). The taxpayer shall separately specify the
538+18 amount of the reduction under Section 250(a)(1)(B)(i) of the
539+19 Internal Revenue Code and under Section 250(a)(1)(B)(ii) of the
540+20 Internal Revenue Code.
541+21 (15) Subtract any interest expense paid or accrued in the current
542+22 taxable year but not deducted as a result of the limitation imposed
543+23 under Section 163(j)(1) of the Internal Revenue Code. Add any
544+24 interest expense paid or accrued in a previous taxable year but
545+25 allowed as a deduction under Section 163 of the Internal Revenue
546+26 Code in the current taxable year. For purposes of this subdivision,
547+27 an interest expense is considered paid or accrued only in the first
548+28 taxable year the deduction would have been allowable under
549+29 Section 163 of the Internal Revenue Code if the limitation under
550+30 Section 163(j)(1) of the Internal Revenue Code did not exist.
551+31 (16) Subtract the amount that would have been excluded from
552+32 gross income but for the enactment of Section 118(b)(2) of the
553+33 Internal Revenue Code for taxable years ending after December
554+34 22, 2017.
555+35 (17) Add an amount equal to the remainder of:
556+36 (A) the amount allowable as a deduction under Section 274(n)
557+37 of the Internal Revenue Code; minus
558+38 (B) the amount otherwise allowable as a deduction under
559+39 Section 274(n) of the Internal Revenue Code, if Section
560+40 274(n)(2)(D) of the Internal Revenue Code was not in effect
561+41 for amounts paid or incurred after December 31, 2020.
562+42 (18) For taxable years ending after March 12, 2020, subtract an
563+HB 1001(ss)—LS 6034/DI 134 13
564+1 amount equal to the deduction disallowed pursuant to:
565+2 (A) Section 2301(e) of the CARES Act (Public Law 116-136),
566+3 as modified by Sections 206 and 207 of the Taxpayer Certainty
567+4 and Disaster Relief Tax Act (Division EE of Public Law
568+5 116-260); and
569+6 (B) Section 3134(e) of the Internal Revenue Code.
570+7 (19) For taxable years beginning after December 31, 2022,
571+8 subtract an amount equal to the deduction disallowed under
572+9 Section 280C(h) of the Internal Revenue Code.
573+10 (20) Add or subtract any other amounts the taxpayer is:
574+11 (A) required to add or subtract; or
575+12 (B) entitled to deduct;
576+13 under IC 6-3-2.
577+14 (c) The following apply to taxable years beginning after December
578+15 31, 2018, for purposes of the add back of any deduction allowed on the
579+16 taxpayer's federal income tax return for wagering taxes, as provided in
580+17 subsection (a)(2) if the taxpayer is an individual or subsection (b)(3) if
581+18 the taxpayer is a corporation:
582+19 (1) For taxable years beginning after December 31, 2018, and
583+20 before January 1, 2020, a taxpayer is required to add back under
584+21 this section eighty-seven and five-tenths percent (87.5%) of any
585+22 deduction allowed on the taxpayer's federal income tax return for
586+23 wagering taxes.
587+24 (2) For taxable years beginning after December 31, 2019, and
588+25 before January 1, 2021, a taxpayer is required to add back under
589+26 this section seventy-five percent (75%) of any deduction allowed
590+27 on the taxpayer's federal income tax return for wagering taxes.
591+28 (3) For taxable years beginning after December 31, 2020, and
592+29 before January 1, 2022, a taxpayer is required to add back under
593+30 this section sixty-two and five-tenths percent (62.5%) of any
594+31 deduction allowed on the taxpayer's federal income tax return for
595+32 wagering taxes.
596+33 (4) For taxable years beginning after December 31, 2021, and
597+34 before January 1, 2023, a taxpayer is required to add back under
598+35 this section fifty percent (50%) of any deduction allowed on the
599+36 taxpayer's federal income tax return for wagering taxes.
600+37 (5) For taxable years beginning after December 31, 2022, and
601+38 before January 1, 2024, a taxpayer is required to add back under
602+39 this section thirty-seven and five-tenths percent (37.5%) of any
603+40 deduction allowed on the taxpayer's federal income tax return for
604+41 wagering taxes.
605+42 (6) For taxable years beginning after December 31, 2023, and
606+HB 1001(ss)—LS 6034/DI 134 14
607+1 before January 1, 2025, a taxpayer is required to add back under
608+2 this section twenty-five percent (25%) of any deduction allowed
609+3 on the taxpayer's federal income tax return for wagering taxes.
610+4 (7) For taxable years beginning after December 31, 2024, and
611+5 before January 1, 2026, a taxpayer is required to add back under
612+6 this section twelve and five-tenths percent (12.5%) of any
613+7 deduction allowed on the taxpayer's federal income tax return for
614+8 wagering taxes.
615+9 (8) For taxable years beginning after December 31, 2025, a
616+10 taxpayer is not required to add back under this section any amount
617+11 of a deduction allowed on the taxpayer's federal income tax return
618+12 for wagering taxes.
619+13 (d) In the case of life insurance companies (as defined in Section
620+14 816(a) of the Internal Revenue Code) that are organized under Indiana
621+15 law, the same as "life insurance company taxable income" (as defined
622+16 in Section 801 of the Internal Revenue Code), adjusted as follows:
623+17 (1) Subtract income that is exempt from taxation under this article
624+18 by the Constitution and statutes of the United States.
625+19 (2) Add an amount equal to any deduction allowed or allowable
626+20 under Section 170 of the Internal Revenue Code (concerning
627+21 charitable contributions).
628+22 (3) Add an amount equal to a deduction allowed or allowable
629+23 under Section 805 or Section 832(c) of the Internal Revenue Code
630+24 for taxes based on or measured by income and levied at the state
631+25 level by any state.
632+26 (4) Subtract an amount equal to the amount included in the
633+27 company's taxable income under Section 78 of the Internal
634+28 Revenue Code (concerning foreign tax credits).
635+29 (5) Add or subtract the amount necessary to make the adjusted
636+30 gross income of any taxpayer that owns property for which bonus
637+31 depreciation was allowed in the current taxable year or in an
638+32 earlier taxable year equal to the amount of adjusted gross income
639+33 that would have been computed had an election not been made
640+34 under Section 168(k) of the Internal Revenue Code to apply bonus
641+35 depreciation to the property in the year that it was placed in
642+36 service.
643+37 (6) Add an amount equal to any deduction allowed under Section
644+38 172 of the Internal Revenue Code (concerning net operating
645+39 losses).
646+40 (7) Add or subtract the amount necessary to make the adjusted
647+41 gross income of any taxpayer that placed Section 179 property (as
648+42 defined in Section 179 of the Internal Revenue Code) in service
649+HB 1001(ss)—LS 6034/DI 134 15
650+1 in the current taxable year or in an earlier taxable year equal to
651+2 the amount of adjusted gross income that would have been
652+3 computed had an election for federal income tax purposes not
653+4 been made for the year in which the property was placed in
654+5 service to take deductions under Section 179 of the Internal
655+6 Revenue Code in a total amount exceeding the sum of:
656+7 (A) twenty-five thousand dollars ($25,000) to the extent
657+8 deductions under Section 179 of the Internal Revenue Code
658+9 were not elected as provided in clause (B); and
659+10 (B) for taxable years beginning after December 31, 2017, the
660+11 deductions elected under Section 179 of the Internal Revenue
661+12 Code on property acquired in an exchange if:
662+13 (i) the exchange would have been eligible for
663+14 nonrecognition of gain or loss under Section 1031 of the
664+15 Internal Revenue Code in effect on January 1, 2017;
665+16 (ii) the exchange is not eligible for nonrecognition of gain or
666+17 loss under Section 1031 of the Internal Revenue Code; and
667+18 (iii) the taxpayer made an election to take deductions under
668+19 Section 179 of the Internal Revenue Code with regard to the
669+20 acquired property in the year that the property was placed
670+21 into service.
671+22 The amount of deductions allowable for an item of property
672+23 under this clause may not exceed the amount of adjusted gross
673+24 income realized on the property that would have been deferred
674+25 under the Internal Revenue Code in effect on January 1, 2017.
675+26 (8) Subtract income that is:
676+27 (A) exempt from taxation under IC 6-3-2-21.7 (certain income
677+28 derived from patents); and
678+29 (B) included in the insurance company's taxable income under
679+30 the Internal Revenue Code.
680+31 (9) Add an amount equal to any income not included in gross
681+32 income as a result of the deferral of income arising from business
682+33 indebtedness discharged in connection with the reacquisition after
683+34 December 31, 2008, and before January 1, 2011, of an applicable
684+35 debt instrument, as provided in Section 108(i) of the Internal
685+36 Revenue Code. Subtract from the adjusted gross income of any
686+37 taxpayer that added an amount to adjusted gross income in a
687+38 previous year the amount necessary to offset the amount included
688+39 in federal gross income as a result of the deferral of income
689+40 arising from business indebtedness discharged in connection with
690+41 the reacquisition after December 31, 2008, and before January 1,
691+42 2011, of an applicable debt instrument, as provided in Section
692+HB 1001(ss)—LS 6034/DI 134 16
693+1 108(i) of the Internal Revenue Code.
694+2 (10) Add an amount equal to any exempt insurance income under
695+3 Section 953(e) of the Internal Revenue Code that is active
696+4 financing income under Subpart F of Subtitle A, Chapter 1,
697+5 Subchapter N of the Internal Revenue Code.
698+6 (11) Add the amount excluded from federal gross income under
699+7 Section 103 of the Internal Revenue Code for interest received on
700+8 an obligation of a state other than Indiana, or a political
701+9 subdivision of such a state, that is acquired by the taxpayer after
702+10 December 31, 2011.
703+11 (12) For taxable years beginning after December 25, 2016, add:
704+12 (A) an amount equal to the amount reported by the taxpayer on
705+13 IRC 965 Transition Tax Statement, line 1; or
706+14 (B) if the taxpayer deducted an amount under Section 965(c)
707+15 of the Internal Revenue Code in determining the taxpayer's
708+16 taxable income for purposes of the federal income tax, the
709+17 amount deducted under Section 965(c) of the Internal Revenue
710+18 Code.
711+19 (13) Add an amount equal to the deduction that was claimed by
712+20 the taxpayer for the taxable year under Section 250(a)(1)(B) of the
713+21 Internal Revenue Code (attributable to global intangible
714+22 low-taxed income). The taxpayer shall separately specify the
715+23 amount of the reduction under Section 250(a)(1)(B)(i) of the
716+24 Internal Revenue Code and under Section 250(a)(1)(B)(ii) of the
717+25 Internal Revenue Code.
718+26 (14) Subtract any interest expense paid or accrued in the current
719+27 taxable year but not deducted as a result of the limitation imposed
720+28 under Section 163(j)(1) of the Internal Revenue Code. Add any
721+29 interest expense paid or accrued in a previous taxable year but
722+30 allowed as a deduction under Section 163 of the Internal Revenue
723+31 Code in the current taxable year. For purposes of this subdivision,
724+32 an interest expense is considered paid or accrued only in the first
725+33 taxable year the deduction would have been allowable under
726+34 Section 163 of the Internal Revenue Code if the limitation under
727+35 Section 163(j)(1) of the Internal Revenue Code did not exist.
728+36 (15) Subtract the amount that would have been excluded from
729+37 gross income but for the enactment of Section 118(b)(2) of the
730+38 Internal Revenue Code for taxable years ending after December
731+39 22, 2017.
732+40 (16) Add an amount equal to the remainder of:
733+41 (A) the amount allowable as a deduction under Section 274(n)
734+42 of the Internal Revenue Code; minus
735+HB 1001(ss)—LS 6034/DI 134 17
736+1 (B) the amount otherwise allowable as a deduction under
737+2 Section 274(n) of the Internal Revenue Code, if Section
738+3 274(n)(2)(D) of the Internal Revenue Code was not in effect
739+4 for amounts paid or incurred after December 31, 2020.
740+5 (17) For taxable years ending after March 12, 2020, subtract an
741+6 amount equal to the deduction disallowed pursuant to:
742+7 (A) Section 2301(e) of the CARES Act (Public Law 116-136),
743+8 as modified by Sections 206 and 207 of the Taxpayer Certainty
744+9 and Disaster Relief Tax Act (Division EE of Public Law
745+10 116-260); and
746+11 (B) Section 3134(e) of the Internal Revenue Code.
747+12 (18) For taxable years beginning after December 31, 2022,
748+13 subtract an amount equal to the deduction disallowed under
749+14 Section 280C(h) of the Internal Revenue Code.
750+15 (19) Add or subtract any other amounts the taxpayer is:
751+16 (A) required to add or subtract; or
752+17 (B) entitled to deduct;
753+18 under IC 6-3-2.
754+19 (e) In the case of insurance companies subject to tax under Section
755+20 831 of the Internal Revenue Code and organized under Indiana law, the
756+21 same as "taxable income" (as defined in Section 832 of the Internal
757+22 Revenue Code), adjusted as follows:
758+23 (1) Subtract income that is exempt from taxation under this article
759+24 by the Constitution and statutes of the United States.
760+25 (2) Add an amount equal to any deduction allowed or allowable
761+26 under Section 170 of the Internal Revenue Code (concerning
762+27 charitable contributions).
763+28 (3) Add an amount equal to a deduction allowed or allowable
764+29 under Section 805 or Section 832(c) of the Internal Revenue Code
765+30 for taxes based on or measured by income and levied at the state
766+31 level by any state.
767+32 (4) Subtract an amount equal to the amount included in the
768+33 company's taxable income under Section 78 of the Internal
769+34 Revenue Code (concerning foreign tax credits).
770+35 (5) Add or subtract the amount necessary to make the adjusted
771+36 gross income of any taxpayer that owns property for which bonus
772+37 depreciation was allowed in the current taxable year or in an
773+38 earlier taxable year equal to the amount of adjusted gross income
774+39 that would have been computed had an election not been made
775+40 under Section 168(k) of the Internal Revenue Code to apply bonus
776+41 depreciation to the property in the year that it was placed in
777+42 service.
778+HB 1001(ss)—LS 6034/DI 134 18
779+1 (6) Add an amount equal to any deduction allowed under Section
780+2 172 of the Internal Revenue Code (concerning net operating
781+3 losses).
782+4 (7) Add or subtract the amount necessary to make the adjusted
783+5 gross income of any taxpayer that placed Section 179 property (as
784+6 defined in Section 179 of the Internal Revenue Code) in service
785+7 in the current taxable year or in an earlier taxable year equal to
786+8 the amount of adjusted gross income that would have been
787+9 computed had an election for federal income tax purposes not
788+10 been made for the year in which the property was placed in
789+11 service to take deductions under Section 179 of the Internal
790+12 Revenue Code in a total amount exceeding the sum of:
791+13 (A) twenty-five thousand dollars ($25,000) to the extent
792+14 deductions under Section 179 of the Internal Revenue Code
793+15 were not elected as provided in clause (B); and
794+16 (B) for taxable years beginning after December 31, 2017, the
795+17 deductions elected under Section 179 of the Internal Revenue
796+18 Code on property acquired in an exchange if:
797+19 (i) the exchange would have been eligible for
798+20 nonrecognition of gain or loss under Section 1031 of the
799+21 Internal Revenue Code in effect on January 1, 2017;
800+22 (ii) the exchange is not eligible for nonrecognition of gain or
801+23 loss under Section 1031 of the Internal Revenue Code; and
802+24 (iii) the taxpayer made an election to take deductions under
803+25 Section 179 of the Internal Revenue Code with regard to the
804+26 acquired property in the year that the property was placed
805+27 into service.
806+28 The amount of deductions allowable for an item of property
807+29 under this clause may not exceed the amount of adjusted gross
808+30 income realized on the property that would have been deferred
809+31 under the Internal Revenue Code in effect on January 1, 2017.
810+32 (8) Subtract income that is:
811+33 (A) exempt from taxation under IC 6-3-2-21.7 (certain income
812+34 derived from patents); and
813+35 (B) included in the insurance company's taxable income under
814+36 the Internal Revenue Code.
815+37 (9) Add an amount equal to any income not included in gross
816+38 income as a result of the deferral of income arising from business
817+39 indebtedness discharged in connection with the reacquisition after
818+40 December 31, 2008, and before January 1, 2011, of an applicable
819+41 debt instrument, as provided in Section 108(i) of the Internal
820+42 Revenue Code. Subtract from the adjusted gross income of any
821+HB 1001(ss)—LS 6034/DI 134 19
822+1 taxpayer that added an amount to adjusted gross income in a
823+2 previous year the amount necessary to offset the amount included
824+3 in federal gross income as a result of the deferral of income
825+4 arising from business indebtedness discharged in connection with
826+5 the reacquisition after December 31, 2008, and before January 1,
827+6 2011, of an applicable debt instrument, as provided in Section
828+7 108(i) of the Internal Revenue Code.
829+8 (10) Add an amount equal to any exempt insurance income under
830+9 Section 953(e) of the Internal Revenue Code that is active
831+10 financing income under Subpart F of Subtitle A, Chapter 1,
832+11 Subchapter N of the Internal Revenue Code.
833+12 (11) Add the amount excluded from federal gross income under
834+13 Section 103 of the Internal Revenue Code for interest received on
835+14 an obligation of a state other than Indiana, or a political
836+15 subdivision of such a state, that is acquired by the taxpayer after
837+16 December 31, 2011.
838+17 (12) For taxable years beginning after December 25, 2016, add:
839+18 (A) an amount equal to the amount reported by the taxpayer on
840+19 IRC 965 Transition Tax Statement, line 1; or
841+20 (B) if the taxpayer deducted an amount under Section 965(c)
842+21 of the Internal Revenue Code in determining the taxpayer's
843+22 taxable income for purposes of the federal income tax, the
844+23 amount deducted under Section 965(c) of the Internal Revenue
845+24 Code.
846+25 (13) Add an amount equal to the deduction that was claimed by
847+26 the taxpayer for the taxable year under Section 250(a)(1)(B) of the
848+27 Internal Revenue Code (attributable to global intangible
849+28 low-taxed income). The taxpayer shall separately specify the
850+29 amount of the reduction under Section 250(a)(1)(B)(i) of the
851+30 Internal Revenue Code and under Section 250(a)(1)(B)(ii) of the
852+31 Internal Revenue Code.
853+32 (14) Subtract any interest expense paid or accrued in the current
854+33 taxable year but not deducted as a result of the limitation imposed
855+34 under Section 163(j)(1) of the Internal Revenue Code. Add any
856+35 interest expense paid or accrued in a previous taxable year but
857+36 allowed as a deduction under Section 163 of the Internal Revenue
858+37 Code in the current taxable year. For purposes of this subdivision,
859+38 an interest expense is considered paid or accrued only in the first
860+39 taxable year the deduction would have been allowable under
861+40 Section 163 of the Internal Revenue Code if the limitation under
862+41 Section 163(j)(1) of the Internal Revenue Code did not exist.
863+42 (15) Subtract the amount that would have been excluded from
864+HB 1001(ss)—LS 6034/DI 134 20
865+1 gross income but for the enactment of Section 118(b)(2) of the
866+2 Internal Revenue Code for taxable years ending after December
867+3 22, 2017.
868+4 (16) Add an amount equal to the remainder of:
869+5 (A) the amount allowable as a deduction under Section 274(n)
870+6 of the Internal Revenue Code; minus
871+7 (B) the amount otherwise allowable as a deduction under
872+8 Section 274(n) of the Internal Revenue Code, if Section
873+9 274(n)(2)(D) of the Internal Revenue Code was not in effect
874+10 for amounts paid or incurred after December 31, 2020.
875+11 (17) For taxable years ending after March 12, 2020, subtract an
876+12 amount equal to the deduction disallowed pursuant to:
877+13 (A) Section 2301(e) of the CARES Act (Public Law 116-136),
878+14 as modified by Sections 206 and 207 of the Taxpayer Certainty
879+15 and Disaster Relief Tax Act (Division EE of Public Law
880+16 116-260); and
881+17 (B) Section 3134(e) of the Internal Revenue Code.
882+18 (18) For taxable years beginning after December 31, 2022,
883+19 subtract an amount equal to the deduction disallowed under
884+20 Section 280C(h) of the Internal Revenue Code.
885+21 (19) Add or subtract any other amounts the taxpayer is:
886+22 (A) required to add or subtract; or
887+23 (B) entitled to deduct;
888+24 under IC 6-3-2.
889+25 (f) In the case of trusts and estates, "taxable income" (as defined for
890+26 trusts and estates in Section 641(b) of the Internal Revenue Code)
891+27 adjusted as follows:
892+28 (1) Subtract income that is exempt from taxation under this article
893+29 by the Constitution and statutes of the United States.
894+30 (2) Subtract an amount equal to the amount of a September 11
895+31 terrorist attack settlement payment included in the federal
896+32 adjusted gross income of the estate of a victim of the September
897+33 11 terrorist attack or a trust to the extent the trust benefits a victim
898+34 of the September 11 terrorist attack.
899+35 (3) Add or subtract the amount necessary to make the adjusted
900+36 gross income of any taxpayer that owns property for which bonus
901+37 depreciation was allowed in the current taxable year or in an
902+38 earlier taxable year equal to the amount of adjusted gross income
903+39 that would have been computed had an election not been made
904+40 under Section 168(k) of the Internal Revenue Code to apply bonus
905+41 depreciation to the property in the year that it was placed in
906+42 service.
907+HB 1001(ss)—LS 6034/DI 134 21
908+1 (4) Add an amount equal to any deduction allowed under Section
909+2 172 of the Internal Revenue Code (concerning net operating
910+3 losses).
911+4 (5) Add or subtract the amount necessary to make the adjusted
912+5 gross income of any taxpayer that placed Section 179 property (as
913+6 defined in Section 179 of the Internal Revenue Code) in service
914+7 in the current taxable year or in an earlier taxable year equal to
915+8 the amount of adjusted gross income that would have been
916+9 computed had an election for federal income tax purposes not
917+10 been made for the year in which the property was placed in
918+11 service to take deductions under Section 179 of the Internal
919+12 Revenue Code in a total amount exceeding the sum of:
920+13 (A) twenty-five thousand dollars ($25,000) to the extent
921+14 deductions under Section 179 of the Internal Revenue Code
922+15 were not elected as provided in clause (B); and
923+16 (B) for taxable years beginning after December 31, 2017, the
924+17 deductions elected under Section 179 of the Internal Revenue
925+18 Code on property acquired in an exchange if:
926+19 (i) the exchange would have been eligible for
927+20 nonrecognition of gain or loss under Section 1031 of the
928+21 Internal Revenue Code in effect on January 1, 2017;
929+22 (ii) the exchange is not eligible for nonrecognition of gain or
930+23 loss under Section 1031 of the Internal Revenue Code; and
931+24 (iii) the taxpayer made an election to take deductions under
932+25 Section 179 of the Internal Revenue Code with regard to the
933+26 acquired property in the year that the property was placed
934+27 into service.
935+28 The amount of deductions allowable for an item of property
936+29 under this clause may not exceed the amount of adjusted gross
937+30 income realized on the property that would have been deferred
938+31 under the Internal Revenue Code in effect on January 1, 2017.
939+32 (6) Subtract income that is:
940+33 (A) exempt from taxation under IC 6-3-2-21.7 (certain income
941+34 derived from patents); and
942+35 (B) included in the taxpayer's taxable income under the
943+36 Internal Revenue Code.
944+37 (7) Add an amount equal to any income not included in gross
945+38 income as a result of the deferral of income arising from business
946+39 indebtedness discharged in connection with the reacquisition after
947+40 December 31, 2008, and before January 1, 2011, of an applicable
948+41 debt instrument, as provided in Section 108(i) of the Internal
949+42 Revenue Code. Subtract from the adjusted gross income of any
950+HB 1001(ss)—LS 6034/DI 134 22
951+1 taxpayer that added an amount to adjusted gross income in a
952+2 previous year the amount necessary to offset the amount included
953+3 in federal gross income as a result of the deferral of income
954+4 arising from business indebtedness discharged in connection with
955+5 the reacquisition after December 31, 2008, and before January 1,
956+6 2011, of an applicable debt instrument, as provided in Section
957+7 108(i) of the Internal Revenue Code.
958+8 (8) Add the amount excluded from federal gross income under
959+9 Section 103 of the Internal Revenue Code for interest received on
960+10 an obligation of a state other than Indiana, or a political
961+11 subdivision of such a state, that is acquired by the taxpayer after
962+12 December 31, 2011.
963+13 (9) For taxable years beginning after December 25, 2016, add an
964+14 amount equal to:
965+15 (A) the amount reported by the taxpayer on IRC 965
966+16 Transition Tax Statement, line 1;
967+17 (B) if the taxpayer deducted an amount under Section 965(c)
968+18 of the Internal Revenue Code in determining the taxpayer's
969+19 taxable income for purposes of the federal income tax, the
970+20 amount deducted under Section 965(c) of the Internal Revenue
971+21 Code; and
972+22 (C) with regard to any amounts of income under Section 965
973+23 of the Internal Revenue Code distributed by the taxpayer, the
974+24 deduction under Section 965(c) of the Internal Revenue Code
975+25 attributable to such distributed amounts and not reported to the
976+26 beneficiary.
977+27 For purposes of this article, the amount required to be added back
978+28 under clause (B) is not considered to be distributed or
979+29 distributable to a beneficiary of the estate or trust for purposes of
980+30 Sections 651 and 661 of the Internal Revenue Code.
981+31 (10) Subtract any interest expense paid or accrued in the current
982+32 taxable year but not deducted as a result of the limitation imposed
983+33 under Section 163(j)(1) of the Internal Revenue Code. Add any
984+34 interest expense paid or accrued in a previous taxable year but
985+35 allowed as a deduction under Section 163 of the Internal Revenue
986+36 Code in the current taxable year. For purposes of this subdivision,
987+37 an interest expense is considered paid or accrued only in the first
988+38 taxable year the deduction would have been allowable under
989+39 Section 163 of the Internal Revenue Code if the limitation under
990+40 Section 163(j)(1) of the Internal Revenue Code did not exist.
991+41 (11) Add an amount equal to the deduction for qualified business
992+42 income that was claimed by the taxpayer for the taxable year
993+HB 1001(ss)—LS 6034/DI 134 23
994+1 under Section 199A of the Internal Revenue Code.
995+2 (12) Subtract the amount that would have been excluded from
996+3 gross income but for the enactment of Section 118(b)(2) of the
997+4 Internal Revenue Code for taxable years ending after December
998+5 22, 2017.
999+6 (13) Add an amount equal to the remainder of:
1000+7 (A) the amount allowable as a deduction under Section 274(n)
1001+8 of the Internal Revenue Code; minus
1002+9 (B) the amount otherwise allowable as a deduction under
1003+10 Section 274(n) of the Internal Revenue Code, if Section
1004+11 274(n)(2)(D) of the Internal Revenue Code was not in effect
1005+12 for amounts paid or incurred after December 31, 2020.
1006+13 (14) For taxable years beginning after December 31, 2017, and
1007+14 before January 1, 2021, add an amount equal to the excess
1008+15 business loss of the taxpayer as defined in Section 461(l)(3) of the
1009+16 Internal Revenue Code. In addition:
1010+17 (A) If a taxpayer has an excess business loss under this
1011+18 subdivision and also has modifications under subdivisions (3)
1012+19 and (5) for property placed in service during the taxable year,
1013+20 the taxpayer shall treat a portion of the taxable year
1014+21 modifications for that property as occurring in the taxable year
1015+22 the property is placed in service and a portion of the
1016+23 modifications as occurring in the immediately following
1017+24 taxable year.
1018+25 (B) The portion of the modifications under subdivisions (3)
1019+26 and (5) for property placed in service during the taxable year
1020+27 treated as occurring in the taxable year in which the property
1021+28 is placed in service equals:
1022+29 (i) the modification for the property otherwise determined
1023+30 under this section; minus
1024+31 (ii) the excess business loss disallowed under this
1025+32 subdivision;
1026+33 but not less than zero (0).
1027+34 (C) The portion of the modifications under subdivisions (3)
1028+35 and (5) for property placed in service during the taxable year
1029+36 treated as occurring in the taxable year immediately following
1030+37 the taxable year in which the property is placed in service
1031+38 equals the modification for the property otherwise determined
1032+39 under this section minus the amount in clause (B).
1033+40 (D) Any reallocation of modifications between taxable years
1034+41 under clauses (B) and (C) shall be first allocated to the
1035+42 modification under subdivision (3), then to the modification
1036+HB 1001(ss)—LS 6034/DI 134 24
1037+1 under subdivision (5).
1038+2 (15) For taxable years ending after March 12, 2020, subtract an
1039+3 amount equal to the deduction disallowed pursuant to:
1040+4 (A) Section 2301(e) of the CARES Act (Public Law 116-136),
1041+5 as modified by Sections 206 and 207 of the Taxpayer Certainty
1042+6 and Disaster Relief Tax Act (Division EE of Public Law
1043+7 116-260); and
1044+8 (B) Section 3134(e) of the Internal Revenue Code.
1045+9 (16) For taxable years beginning after December 31, 2022,
1046+10 subtract an amount equal to the deduction disallowed under
1047+11 Section 280C(h) of the Internal Revenue Code.
1048+12 (17) Add or subtract any other amounts the taxpayer is:
1049+13 (A) required to add or subtract; or
1050+14 (B) entitled to deduct;
1051+15 under IC 6-3-2.
1052+16 (g) Subsections (a)(35), (b)(20), (d)(19), (e)(19), or (f)(17) may not
1053+17 be construed to require an add back or allow a deduction or exemption
1054+18 more than once for a particular add back, deduction, or exemption.
1055+19 (h) For taxable years beginning after December 25, 2016, if:
1056+20 (1) a taxpayer is a shareholder, either directly or indirectly, in a
1057+21 corporation that is an E&P deficit foreign corporation as defined
1058+22 in Section 965(b)(3)(B) of the Internal Revenue Code, and the
1059+23 earnings and profit deficit, or a portion of the earnings and profit
1060+24 deficit, of the E&P deficit foreign corporation is permitted to
1061+25 reduce the federal adjusted gross income or federal taxable
1062+26 income of the taxpayer, the deficit, or the portion of the deficit,
1063+27 shall also reduce the amount taxable under this section to the
1064+28 extent permitted under the Internal Revenue Code, however, in no
1065+29 case shall this permit a reduction in the amount taxable under
1066+30 Section 965 of the Internal Revenue Code for purposes of this
1067+31 section to be less than zero (0); and
1068+32 (2) the Internal Revenue Service issues guidance that such an
1069+33 income or deduction is not reported directly on a federal tax
1070+34 return or is to be reported in a manner different than specified in
1071+35 this section, this section shall be construed as if federal adjusted
1072+36 gross income or federal taxable income included the income or
1073+37 deduction.
1074+38 (i) If a partner is required to include an item of income, a deduction,
1075+39 or another tax attribute in the partner's adjusted gross income tax return
1076+40 pursuant to IC 6-3-4.5, such item shall be considered to be includible
1077+41 in the partner's federal adjusted gross income or federal taxable
1078+42 income, regardless of whether such item is actually required to be
1079+HB 1001(ss)—LS 6034/DI 134 25
1080+1 reported by the partner for federal income tax purposes. For purposes
1081+2 of this subsection:
1082+3 (1) items for which a valid election is made under IC 6-3-4.5-6,
1083+4 IC 6-3-4.5-8, or IC 6-3-4.5-9 shall not be required to be included
1084+5 in the partner's adjusted gross income or taxable income; and
1085+6 (2) items for which the partnership did not make an election under
1086+7 IC 6-3-4.5-6, IC 6-3-4.5-8, or IC 6-3-4.5-9, but for which the
1087+8 partnership is required to remit tax pursuant to IC 6-3-4.5-18,
1088+9 shall be included in the partner's adjusted gross income or taxable
1089+10 income.
1090+11 SECTION 6. IC 6-3-3-13, AS ADDED BY P.L.132-2014,
1091+12 SECTION 1, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
1092+13 JANUARY 1, 2022 (RETROACTIVE)]: Sec. 13. (a) This section
1093+14 applies only to taxable years beginning after December 31, 2014.
1094+15 (b) Each taxable year, an individual who is eligible to claim the
1095+16 credit provided by Section 23 of the Internal Revenue Code on the
1096+17 individual's federal return for the taxable year is entitled to a credit
1097+18 against the individual's adjusted gross income tax liability for the
1098+19 taxable year equal to the lesser of:
1099+20 (1) the amount of the credit allowable under Section 23 of the
1100+21 Internal Revenue Code for each eligible child on the individual's
1101+22 federal return for the taxable year multiplied by ten percent
1102+23 (10%); twenty percent (20%); or
1103+24 (2) one thousand dollars ($1,000) two thousand five hundred
1104+25 dollars ($2,500) for each eligible child.
1105+26 (c) The credit provided by this section may not exceed the amount
1106+27 of the taxpayer's adjusted gross income tax liability for the taxable year,
1107+28 reduced by the sum of all credits for the taxable year that are applied
1108+29 before the application of the credit provided by this section. The
1109+30 amount of any unused credit under this section for a taxable year may
1110+31 not be carried forward to a succeeding taxable year, carried back to a
1111+32 preceding taxable year, or refunded.
1112+33 (d) If all or part of the credit allowed under Section 23 of the
1113+34 Internal Revenue Code for a taxable year beginning after December 31,
1114+35 2014, is required to be claimed in, or carried forward to, a taxable year
1115+36 after the taxable year in which the credit is first allowed, the part
1116+37 carried forward and allowed to be claimed as a credit shall be treated
1117+38 as allowable under subsection (b). A credit first allowed under Section
1118+39 23 of the Internal Revenue Code for a taxable year beginning before
1119+40 January 1, 2015, and required to be claimed in, or carried forward to,
1120+41 a taxable year after the taxable year in which the credit is first allowed
1121+42 shall not be treated as allowable under subsection (b).
1122+HB 1001(ss)—LS 6034/DI 134 26
1123+1 SECTION 7. IC 9-14.1-2-6 IS ADDED TO THE INDIANA CODE
1124+2 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE
1125+3 UPON PASSAGE]: Sec. 6. (a) This section applies after October 1,
1126+4 2022.
1127+5 (b) Each license branch shall post a notice in a prominent
1128+6 location easily visible to members of the public. The notice must
1129+7 state the following:
1130+8 "Do you have questions about adoption, foster care, or
1131+9 pregnancy? Please visit www.IN.gov."
1132+10 (c) The bureau may include a scannable bar code or QR code
1133+11 adjacent to the statement referenced in subsection (b) to better
1134+12 facilitate directing individuals to www.IN.gov.
1135+13 SECTION 8. IC 12-7-2-22, AS AMENDED BY P.L.86-2018,
1136+14 SECTION 152, IS AMENDED TO READ AS FOLLOWS
1137+15 [EFFECTIVE UPON PASSAGE]: Sec. 22. "Board" means the
1138+16 following:
1139+17 (1) For purposes of IC 12-8-6.5-13, the meaning set forth in
1140+18 IC 12-8-6.5-13(a).
1141+19 (1) (2) For purposes of IC 12-10-10 and IC 12-10-11, the
1142+20 community and home options to institutional care for the elderly
1143+21 and disabled board established by IC 12-10-11-1.
1144+22 (2) (3) For purposes of IC 12-11-14, the meaning set forth in
1145+23 IC 12-11-14-3.
1146+24 (3) (4) For purposes of IC 12-12-7-5, the meaning set forth in
1147+25 IC 12-12-7-5(a).
1148+26 (4) (5) For purposes of IC 12-15-35, the meaning set forth in
1149+27 IC 12-15-35-2.
1150+28 SECTION 9. IC 12-7-2-69.7 IS ADDED TO THE INDIANA CODE
1151+29 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE
1152+30 UPON PASSAGE]: Sec. 69.7. "Doula" means an individual who is
1153+31 trained and certified by a nationally recognized institution in
1154+32 providing emotional and physical support, but not medical or
1155+33 midwife care, to pregnant and birthing persons before, during, and
1156+34 after childbirth.
1157+35 SECTION 10. IC 12-8-6.5-13 IS ADDED TO THE INDIANA
1158+36 CODE AS A NEW SECTION TO READ AS FOLLOWS
1159+37 [EFFECTIVE UPON PASSAGE]: Sec. 13. (a) As used in this section,
1160+38 "board" refers to the doula reimbursement advisory board
1161+39 established by subsection (b).
1162+40 (b) The doula reimbursement advisory board is established for
1163+41 the purpose of making recommendations to the office of the
1164+42 secretary regarding appropriate reimbursement methodologies for
1165+HB 1001(ss)—LS 6034/DI 134 27
1166+1 doula services.
1167+2 (c) The board is comprised of the following members:
1168+3 (1) Four (4) legislative members appointed as follows:
1169+4 (A) One (1) member of the senate, appointed by the
1170+5 president pro tempore of the senate.
1171+6 (B) One (1) member of the senate, appointed by the
1172+7 minority leader of the senate.
1173+8 (C) One (1) member of the house of representatives,
1174+9 appointed by the speaker of the house of representatives.
1175+10 (D) One (1) member of the house of representatives,
1176+11 appointed by the minority leader of the house of
1177+12 representatives.
1178+13 (2) Nine (9) lay members appointed as follows, subject to
1179+14 subsections (d) and (e):
1180+15 (A) One (1) member appointed by the governor.
1181+16 (B) One (1) member appointed by the president pro
1182+17 tempore of the senate.
1183+18 (C) One (1) member appointed by the minority leader of
1184+19 the senate.
1185+20 (D) One (1) member appointed by the speaker of the house
1186+21 of representatives.
1187+22 (E) One (1) member appointed by the minority leader of
1188+23 the house of representatives.
1189+24 (F) One (1) member appointed by the secretary.
1190+25 (G) One (1) member appointed by the state health
1191+26 commissioner.
1192+27 (H) One (1) member appointed by the director of the
1193+28 department of child services.
1194+29 (I) One member appointed by chief operating officer of the
1195+30 Indiana Minority Health Coalition.
1196+31 (d) A lay member of the board must be a doula, doula
1197+32 administrator, or other birthing professional.
1198+33 (e) The lay membership of the board must be racially and
1199+34 ethnically diverse.
1200+35 (f) In making recommendations to the office of the secretary
1201+36 under subsection (b), the board shall study and take into account
1202+37 doula reimbursement methodologies used by other states.
1203+38 SECTION 11. IC 12-15-2-13, AS AMENDED BY P.L.117-2022,
1204+39 SECTION 2, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
1205+40 UPON PASSAGE]: Sec. 13. (a) A pregnant woman whose family
1206+41 income does not exceed the income level established in subsection (b)
1207+42 is eligible to receive Medicaid coverage under 42 CFR 435.116.
1208+HB 1001(ss)—LS 6034/DI 134 28
1209+1 (b) A pregnant woman described in this section is eligible to receive
1210+2 Medicaid, subject to subsection (c) and 42 U.S.C. 1396a et seq., if her
1211+3 family income does not exceed two hundred eight percent (208%) of
1212+4 the federal income poverty level for the same size family.
1213+5 (c) Medicaid is available to a pregnant woman described in this
1214+6 section for:
1215+7 (1) the duration of the pregnancy; and
1216+8 (2) a period of time determined by the office of the secretary.
1217+9 The postpartum period of time determined by the office of the secretary
1218+10 must not be at least sixty (60) days but not more less than twelve (12)
1219+11 months of a postpartum period that begins on the last day of the
1220+12 pregnancy, without regard to any change in income of the family of
1221+13 which she is a member during that time.
1222+14 SECTION 12. IC 12-15-5-1, AS AMENDED BY P.L.117-2022,
1223+15 SECTION 3, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
1224+16 UPON PASSAGE]: Sec. 1. (a) Except as provided in IC 12-15-2-12,
1225+17 IC 12-15-6, and IC 12-15-21, the following services and supplies are
1226+18 provided under Medicaid:
1227+19 (1) Inpatient hospital services.
1228+20 (2) Nursing facility services.
1229+21 (3) Physician's services, including services provided under
1230+22 IC 25-10-1 and IC 25-22.5-1.
1231+23 (4) Outpatient hospital or clinic services.
1232+24 (5) Home health care services.
1233+25 (6) Private duty nursing services.
1234+26 (7) Physical therapy and related services.
1235+27 (8) Dental services.
1236+28 (9) Prescribed laboratory and x-ray services.
1237+29 (10) Prescribed drugs and pharmacist services.
1238+30 (11) Eyeglasses and prosthetic devices.
1239+31 (12) Optometric services.
1240+32 (13) Diagnostic, screening, preventive, and rehabilitative services.
1241+33 (14) Podiatric medicine services.
1242+34 (15) Hospice services.
1243+35 (16) Services or supplies recognized under Indiana law and
1244+36 specified under rules adopted by the office.
1245+37 (17) Family planning services except the performance of
1246+38 abortions.
1247+39 (18) Nonmedical nursing care given in accordance with the tenets
1248+40 and practices of a recognized church or religious denomination to
1249+41 an individual qualified for Medicaid who depends upon healing
1250+42 by prayer and spiritual means alone in accordance with the tenets
1251+HB 1001(ss)—LS 6034/DI 134 29
1252+1 and practices of the individual's church or religious denomination.
1253+2 (19) Services provided to individuals described in IC 12-15-2-8.
1254+3 (20) Services provided under IC 12-15-34 and IC 12-15-32.
1255+4 (21) Case management services provided to individuals described
1256+5 in IC 12-15-2-13.
1257+6 (22) Any other type of remedial care recognized under Indiana
1258+7 law and specified by the United States Secretary of Health and
1259+8 Human Services.
1260+9 (23) Examinations required under IC 16-41-17-2(a)(10).
1261+10 (24) Inpatient substance abuse detoxification services.
1262+11 (25) Chronic pain management.
1263+12 (26) Donated breast milk that meets requirements developed
1264+13 by the office of Medicaid policy and planning.
1265+14 (27) Noninvasive prenatal screening and routine carrier
1266+15 screening for all pregnant women at any time during
1267+16 pregnancy. Prior authorization may not be required for
1268+17 noninvasive prenatal screening and routine carrier screening.
1269+18 (28) Costs of labor and delivery, including coverage for
1270+19 women determined to be presumptively eligible for Medicaid
1271+20 under IC 12-15-2-13.
1272+21 (b) The office shall do the following:
1273+22 (1) Apply to the United States Department of Health and
1274+23 Human Services for any state plan amendment or waiver
1275+24 necessary to implement the services or supplies described in
1276+25 subsection (a)(26), (a)(27), or (a)(28).
1277+26 (2) Develop requirements for donated breast milk as
1278+27 described in subsection (a)(26).
1279+28 (3) As soon as practicable, but not later than January 1, 2023,
1280+29 the office shall:
1281+30 (A) seek any necessary approval from the United States
1282+31 Department of Health and Human Services; and
1283+32 (B) adopt any written policies, procedures, or regulations
1284+33 determined necessary;
1285+34 to provide reimbursement for long-acting reversible
1286+35 contraception. This subdivision expires June 30, 2023.
1287+36 SECTION 13. IC 12-15-44.5-3.5, AS ADDED BY P.L.30-2016,
1288+37 SECTION 28, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
1289+38 UPON PASSAGE]: Sec. 3.5. (a) The plan must include the following
1290+39 in a manner and to the extent determined by the office:
1291+40 (1) Mental health care services.
1292+41 (2) Inpatient hospital services.
1293+42 (3) Prescription drug coverage, including coverage of a long
1294+HB 1001(ss)—LS 6034/DI 134 30
1295+1 acting, nonaddictive medication assistance treatment drug if the
1296+2 drug is being prescribed for the treatment of substance abuse.
1297+3 (4) Emergency room services.
1298+4 (5) Physician office services.
1299+5 (6) Diagnostic services.
1300+6 (7) Outpatient services, including therapy services.
1301+7 (8) Comprehensive disease management.
1302+8 (9) Home health services, including case management.
1303+9 (10) Urgent care center services.
1304+10 (11) Preventative care services.
1305+11 (12) Family planning services:
1306+12 (A) including contraceptives and sexually transmitted disease
1307+13 testing, as described in federal Medicaid law (42 U.S.C. 1396
1308+14 et seq.); and
1309+15 (B) not including abortion or abortifacients.
1310+16 (13) Hospice services.
1311+17 (14) Substance abuse services.
1312+18 (15) Pregnancy services, including the following:
1313+19 (A) Donated breast milk that meets requirements
1314+20 developed by the office of Medicaid policy and planning.
1315+21 (B) Noninvasive prenatal screening and routine carrier
1316+22 screening for all pregnant women at any time during
1317+23 pregnancy. Prior authorization may not be required for
1318+24 noninvasive prenatal screening and routine carrier
1319+25 screening.
1320+26 (C) Costs of labor and delivery, including coverage for
1321+27 women determined to be presumptively eligible for
1322+28 Medicaid under IC 12-15-2-13.
1323+29 (16) A service determined by the secretary to be required by
1324+30 federal law as a benchmark service under the federal Patient
1325+31 Protection and Affordable Care Act.
1326+32 (b) The plan may not permit treatment limitations or financial
1327+33 requirements on the coverage of mental health care services or
1328+34 substance abuse services if similar limitations or requirements are not
1329+35 imposed on the coverage of services for other medical or surgical
1330+36 conditions.
1331+37 (c) The plan may provide vision services and dental services only
1332+38 to individuals who regularly make the required monthly contributions
1333+39 for the plan as set forth in section 4.7(c) of this chapter.
1334+40 (d) The benefit package offered in the plan:
1335+41 (1) must be benchmarked to a commercial health plan described
1336+42 in 45 CFR 155.100(a)(1) or 45 CFR 155.100(a)(4); and
1337+HB 1001(ss)—LS 6034/DI 134 31
1338+1 (2) may not include a benefit that is not present in at least one (1)
1339+2 of these commercial benchmark options.
1340+3 (e) The office shall provide to an individual who participates in the
1341+4 plan a list of health care services that qualify as preventative care
1342+5 services for the age, gender, and preexisting conditions of the
1343+6 individual. The office shall consult with the federal Centers for Disease
1344+7 Control and Prevention for a list of recommended preventative care
1345+8 services.
1346+9 (f) The plan shall, at no cost to the individual, provide payment of
1347+10 preventative care services described in 42 U.S.C. 300gg-13 for an
1348+11 individual who participates in the plan.
1349+12 (g) The plan shall, at no cost to the individual, provide payments of
1350+13 not more than five hundred dollars ($500) per year for preventative
1351+14 care services not described in subsection (f). Any additional
1352+15 preventative care services covered under the plan and received by the
1353+16 individual during the year are subject to the deductible and payment
1354+17 requirements of the plan.
1355+18 (h) The office shall apply to the United States Department of
1356+19 Health and Human Services for any amendment to the waiver
1357+20 necessary to implement the providing of the services or supplies
1358+21 described in subsection (a)(15)(A), (a)(15)(B), or (a)(15)(C). This
1359+22 subsection expires July 1, 2024.
1360+23 SECTION 14. IC 16-46-14-3, AS AMENDED BY P.L.204-2016,
1361+24 SECTION 31, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
1362+25 UPON PASSAGE]: Sec. 3. (a) A person seeking a grant under this
1363+26 chapter must submit a proposal to the state department.
1364+27 (b) Except as provided in section 4.5(b) or 4.6 of this chapter, a
1365+28 proposal for a grant under this chapter must include the following:
1366+29 (1) The targeted area.
1367+30 (2) Measurable behavioral or secondary outcomes within the
1368+31 target area.
1369+32 (3) A proposed specific reduction in the rate of infant mortality
1370+33 among the targeted area that is measurable based on available
1371+34 information to the state department.
1372+35 (4) The time frame in which to achieve the reduction described in
1373+36 subdivision (3).
1374+37 (c) The state department shall determine whether to approve a grant
1375+38 proposal. Except as provided in section 4.5(c) or 4.6 of this chapter,
1376+39 if the state department approves a proposal, the initial award amount
1377+40 shall not exceed sixty percent (60%) of the total grant amount approved
1378+41 for the proposal. The state department shall distribute the remaining
1379+42 amount of the approved grant to the grantee when the state department
1380+HB 1001(ss)—LS 6034/DI 134 32
1381+1 determines that the reduction in the infant mortality rate among the
1382+2 proposal's targeted area has been achieved within the time frame
1383+3 specified in the grant proposal.
1384+4 SECTION 15. IC 16-46-14-4, AS ADDED BY P.L.125-2015,
1385+5 SECTION 1, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
1386+6 UPON PASSAGE]: Sec. 4. (a) In awarding grants under this chapter,
1387+7 the state department shall give preference to proposals that seek to do
1388+8 any of the following:
1389+9 (1) Improve access and coordination through outreach and
1390+10 follow-up services for pregnant women and fathers who are at risk
1391+11 of not receiving prenatal care and support.
1392+12 (2) Incentivize at-risk pregnant women and fathers to obtain
1393+13 prenatal care and support, including mental health counseling
1394+14 before and after the birth of the child.
1395+15 (3) Decrease smoking rates among pregnant women and fathers.
1396+16 (4) Promote evidence based home visitation by a trained provider
1397+17 or coordinator.
1398+18 (5) Incentivize collaboration between health care providers and
1399+19 other human services providers in providing outreach to at-risk
1400+20 pregnant women and fathers.
1401+21 (6) Address the issue of infant mortality on a regional basis.
1402+22 (7) Allow local health departments, health care providers, and
1403+23 other human services providers to receive grants under this
1404+24 chapter to assist individuals seeking contraceptives.
1405+25 (8) Provide instruction on the use of fertility awareness-based
1406+26 family planning methods.
1407+27 (b) The state department shall develop regions for purposes of
1408+28 subsection (a)(6).
1409+29 (c) The state department may not award a grant that will be
1410+30 used for any of the following purposes:
1411+31 (1) Distribute a contraceptive to a student of:
1412+32 (A) a nonpublic school (as defined in IC 20-18-2-12); or
1413+33 (B) a public school (as defined in IC 20-18-2-15);
1414+34 through a school run program.
1415+35 (2) Distribute a contraceptive to an individual who is less than
1416+36 eighteen (18) years of age without the consent of a parent or
1417+37 guardian of the individual.
1418+38 SECTION 16. IC 16-46-14-4.5 IS ADDED TO THE INDIANA
1419+39 CODE AS A NEW SECTION TO READ AS FOLLOWS
1420+40 [EFFECTIVE UPON PASSAGE]: Sec. 4.5. (a) A local health
1421+41 department, health care provider, or other human services
1422+42 provider may submit a proposal for a grant under this chapter to
1423+HB 1001(ss)—LS 6034/DI 134 33
1424+1 be used to assist individuals seeking contraceptives.
1425+2 (b) A proposal for a grant to be used to assist individuals
1426+3 seeking contraceptives is not subject to the requirements of section
1427+4 3(b) of this chapter.
1428+5 (c) The grant distribution limitations in section 3(c) of this
1429+6 chapter do not apply to a grant awarded to assist individuals
1430+7 seeking contraceptives.
1431+8 (d) Not later than July 1 of each year, the state department shall
1432+9 submit a report to the governor, and, in an electronic format under
1433+10 IC 5-14-6, to the legislative council, that provides information
1434+11 concerning grants awarded for the purpose of assisting individuals
1435+12 seeking contraceptives. The report must include at least the
1436+13 following:
1437+14 (1) The amount of each grant awarded for the purpose of
1438+15 assisting individuals seeking contraceptives.
1439+16 (2) A description of how the proceeds from each grant were
1440+17 used.
1441+18 SECTION 17. IC 16-46-14-4.6 IS ADDED TO THE INDIANA
1442+19 CODE AS A NEW SECTION TO READ AS FOLLOWS
1443+20 [EFFECTIVE UPON PASSAGE]: Sec. 4.6. (a) A local health
1444+21 department, health care provider, or other human services
1445+22 provider may submit a proposal for a grant under this chapter to
1446+23 be used to provide instruction on the use of fertility
1447+24 awareness-based family planning methods.
1448+25 (b) A proposal for a grant to be used to provide instruction on
1449+26 the use of fertility awareness-based family planning methods is not
1450+27 subject to the requirements of section 3(b) of this chapter.
1451+28 (c) The grant distribution limitations in section 3(c) of this
1452+29 chapter do not apply to a grant awarded to provide instruction on
1453+30 the use of fertility awareness-based family planning methods.
1454+31 (d) Not later than July 1 of each year, the state department shall
1455+32 submit a report to the governor, and, in an electronic format under
1456+33 IC 5-14-6, to the legislative council, that provides information
1457+34 concerning grants awarded for the purpose of providing
1458+35 instruction on the use of fertility awareness-based family planning
1459+36 methods. The report must include at least the following:
1460+37 (1) The amount of each grant awarded for the purpose of
1461+38 providing instruction on the use of fertility awareness-based
1462+39 family planning methods.
1463+40 (2) A description of how the proceeds from each grant were
1464+41 used.
1465+42 SECTION 18. [EFFECTIVE UPON PASSAGE] (a) In addition to
1466+HB 1001(ss)—LS 6034/DI 134 34
1467+1 any amounts appropriated in P.L.165-2021 (HEA 1001-2021),
1468+2 money is appropriated from the state general fund for the state
1469+3 fiscal year beginning July 1, 2022, and ending June 30, 2023, to the
1470+4 state department of health established by IC 16-19-1-1 to be
1471+5 expended as follows:
1472+6 (1) Two million dollars ($2,000,000) to be distributed to Real
1473+7 Alternatives, Inc. to be used to provide pregnancy and
1474+8 parenting support services.
1475+9 (2) Ten million dollars ($10,000,000) to be used to support the
1476+10 expansion of the Nurse Family Partnership program
1477+11 statewide and to expand capacity in currently served areas.
1478+12 (3) Five million five hundred thousand dollars ($5,500,000) to
1479+13 be deposited in the safety PIN (protecting Indiana's
1480+14 newborns) grant fund established by IC 16-46-14-2 for
1481+15 purposes of the fund.
1482+16 (4) One million dollars ($1,000,000) to be used for either or
1483+17 both of the following:
1484+18 (A) Awarding grants to communities for purchase of
1485+19 newborn safety devices. In awarding grants under this
1486+20 clause, the state department of health shall give preference
1487+21 to requests from communities located in areas that do not
1488+22 currently have newborn safety devices. A grant awarded
1489+23 under this clause may not exceed ten thousand dollars
1490+24 ($10,000) per newborn safety device.
1491+25 (B) Awarding grants to communities to fund public
1492+26 awareness campaigns regarding newborn safety devices. In
1493+27 awarding grants under this clause, the state department of
1494+28 health shall give preference to requests from communities
1495+29 located in areas that currently have one (1) or more
1496+30 newborn safety devices. A grant awarded under this clause
1497+31 may not exceed ten thousand dollars ($10,000).
1498+32 (b) This SECTION expires July 1, 2024.
1499+33 SECTION 19. [EFFECTIVE UPON PASSAGE] (a) In addition to
1500+34 any amounts appropriated in P.L.165-2021 (HEA 1001-2021),
1501+35 money is appropriated from the state general fund for the state
1502+36 fiscal year beginning July 1, 2022, and ending June 30, 2023, to the
1503+37 family and social services administration to be expended as
1504+38 follows:
1505+39 (1) Ten million dollars ($10,000,000) to be used to provide
1506+40 benefits to children who are eligible for the Child Care and
1507+41 Development Fund voucher program but have not yet
1508+42 received benefits.
1509+HB 1001(ss)—LS 6034/DI 134 35
1510+1 (2) Thirty million dollars ($30,000,000) to be used to provide
1511+2 Medicaid coverage for:
1512+3 (A) supplies and services described in IC 12-15-5-1(a)(26)
1513+4 through IC 12-15-5-1(a)(28), as added by this act; and
1514+5 (B) reimbursement described in IC 12-15-5-1(b)(3).
1515+6 (b) This SECTION expires July 1, 2024.
1516+7 SECTION 20. [EFFECTIVE UPON PASSAGE] (a) IC 6-2.5-5-57,
1517+8 as added by this act, applies only to retail transactions occurring
1518+9 on or after the first day of the month following the effective date of
1519+10 this SECTION.
1520+11 (b) Except as provided in subsection (c), for purposes of this
1521+12 SECTION, a retail transaction is considered to have occurred on
1522+13 or after the first day of the month following the effective date of
1523+14 this SECTION if the property whose transfer constitutes selling at
1524+15 retail is delivered to the purchaser or to the place of delivery
1525+16 designated by the purchaser on or after the first day of the month
1526+17 following the effective date of this SECTION.
1527+18 (c) For purposes of this SECTION, notwithstanding the delivery
1528+19 of the property constituting selling at retail on or after the first day
1529+20 of the month following the effective date of this SECTION, a
1530+21 transaction is considered to have occurred before the first day of
1531+22 the month following the effective date of this SECTION, to the
1532+23 extent that:
1533+24 (1) the agreement of the parties to the transaction is entered
1534+25 into before the first day of the month following the effective
1535+26 date of this SECTION; and
1536+27 (2) payment for the property furnished in the transaction is
1537+28 made before the first day of the month following the effective
1538+29 date of this SECTION.
1539+30 (d) This SECTION expires January 1, 2025.
1540+31 SECTION 21. [EFFECTIVE JANUARY 1, 2022
1541+32 (RETROACTIVE)] (a) IC 6-3-1-3.5 and IC 6-3-3-13, both as
1542+33 amended by this act, apply to taxable years beginning after
1543+34 December 31, 2021.
1544+35 (b) This SECTION expires July 1, 2025.
1545+36 SECTION 22. An emergency is declared for this act.
1546+HB 1001(ss)—LS 6034/DI 134 36
5371547 COMMITTEE REPORT
5381548 Mr. Speaker: Your Committee on Ways and Means, to which was
5391549 referred House Bill 1001(ss), has had the same under consideration and
5401550 begs leave to report the same back to the House with the
5411551 recommendation that said bill be amended as follows:
5421552 Page 25, after line 42, begin a new paragraph and insert:
5431553 "SECTION 7. IC 12-15-2-13, AS AMENDED BY P.L.117-2022,
5441554 SECTION 2, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
5451555 UPON PASSAGE]: Sec. 13. (a) A pregnant woman whose family
5461556 income does not exceed the income level established in subsection (b)
5471557 is eligible to receive Medicaid coverage under 42 CFR 435.116.
5481558 (b) A pregnant woman described in this section is eligible to receive
5491559 Medicaid, subject to subsection (c) and 42 U.S.C. 1396a et seq., if her
5501560 family income does not exceed two hundred eight percent (208%) of
5511561 the federal income poverty level for the same size family.
5521562 (c) Medicaid is available to a pregnant woman described in this
5531563 section for:
5541564 (1) the duration of the pregnancy; and
5551565 (2) a period of time determined by the office of the secretary.
5561566 The postpartum period of time determined by the office of the secretary
5571567 must not be at least sixty (60) days but not more less than twelve (12)
5581568 months of a postpartum period that begins on the last day of the
5591569 pregnancy, without regard to any change in income of the family of
5601570 which she is a member during that time.".
5611571 Page 27, line 2, delete "screening." and insert "screening for all
5621572 pregnant women at any time during pregnancy. Prior
5631573 authorization may not be required for noninvasive prenatal
5641574 screening and routine carrier screening.".
5651575 Renumber all SECTIONS consecutively.
5661576 and when so amended that said bill do pass.
5671577 (Reference is to HB 1001(ss) as introduced.)
5681578 BROWN T
5691579 Committee Vote: yeas 22, nays 0.
570-EH 1001(ss)—LS 6034/DI 134 14
1580+HB 1001(ss)—LS 6034/DI 134 37
5711581 HOUSE MOTION
5721582 Mr. Speaker: I move that House Bill 1001(ss) be amended to read
5731583 as follows:
5741584 Page 27, between lines 32 and 33, begin a new line block indented
5751585 and insert:
5761586 "(3) As soon as practicable, but not later than January 1,
5771587 2023, the office shall:
5781588 (A) seek any necessary approval from the United States
5791589 Department of Health and Human Services; and
5801590 (B) adopt any written policies, procedures, or regulations
5811591 determined necessary;
5821592 to provide reimbursement for long-acting reversible
5831593 contraception. This subdivision expires June 30, 2023.".
5841594 Page 28, line 19, delete "screening." and insert "screening for all
5851595 pregnant women at any time during pregnancy. Prior
5861596 authorization may not be required for noninvasive prenatal
5871597 screening and routine carrier screening.".
5881598 Page 29, between lines 16 and 17, begin a new paragraph and insert:
5891599 "SECTION 10. IC 16-46-14-3, AS AMENDED BY P.L.204-2016,
5901600 SECTION 31, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
5911601 UPON PASSAGE]: Sec. 3. (a) A person seeking a grant under this
5921602 chapter must submit a proposal to the state department.
5931603 (b) Except as provided in section 4.5(b) of this chapter, a
5941604 proposal for a grant under this chapter must include the following:
5951605 (1) The targeted area.
5961606 (2) Measurable behavioral or secondary outcomes within the
5971607 target area.
5981608 (3) A proposed specific reduction in the rate of infant mortality
5991609 among the targeted area that is measurable based on available
6001610 information to the state department.
6011611 (4) The time frame in which to achieve the reduction described in
6021612 subdivision (3).
6031613 (c) The state department shall determine whether to approve a grant
6041614 proposal. Except as provided in section 4.5(c) of this chapter, if the
6051615 state department approves a proposal, the initial award amount shall
6061616 not exceed sixty percent (60%) of the total grant amount approved for
6071617 the proposal. The state department shall distribute the remaining
6081618 amount of the approved grant to the grantee when the state department
6091619 determines that the reduction in the infant mortality rate among the
6101620 proposal's targeted area has been achieved within the time frame
6111621 specified in the grant proposal.".
612-EH 1001(ss)—LS 6034/DI 134 15
1622+HB 1001(ss)—LS 6034/DI 134 38
6131623 Page 29, line 35, delete "departments that receive grants under" and
6141624 insert "departments, health care providers, and other human
6151625 services providers to receive grants under this chapter to assist
6161626 individuals seeking contraceptives.".
6171627 Page 29, delete lines 36 through 37.
6181628 Page 29, line 42, after "4.5." insert "(a)".
6191629 Page 29, line 42, after "health" insert "department, health care
6201630 provider, or other human services provider may submit a proposal
6211631 for a grant under this chapter to be used to assist individuals
6221632 seeking contraceptives.
6231633 (b) A proposal for a grant to be used to assist individuals
6241634 seeking contraceptives is not subject to the requirements of section
6251635 3(b) of this chapter.
6261636 (c) The grant distribution limitations in section 3(c) of this
6271637 chapter do not apply to a grant awarded to assist individuals
6281638 seeking contraceptives.
6291639 (d) Not later than July 1 of each year, the state department shall
6301640 submit a report to the governor, and, in an electronic format under
6311641 IC 5-14-6, to the legislative council, that provides information
6321642 concerning grants awarded for the purpose of assisting individuals
6331643 seeking contraceptives. The report must include at least the
6341644 following:
6351645 (1) The amount of each grant awarded for the purpose of
6361646 assisting individuals seeking contraceptives.
6371647 (2) A description of how the proceeds from each grant were
6381648 used.".
6391649 Page 30, delete lines 1 through 3.
6401650 Page 30, line 37, delete "due to the lack of available funding." and
6411651 insert ".".
6421652 Page 30, line 39, after "for" insert ":
6431653 (1)".
6441654 Page 30, line 41, delete "act." and insert "act; and
6451655 (2) reimbursement described in IC 12-15-5-1(b)(3).".
6461656 Renumber all SECTIONS consecutively.
6471657 (Reference is to HB 1001(ss) as printed July 26, 2022.)
6481658 NEGELE
649-EH 1001(ss)—LS 6034/DI 134 16
1659+HB 1001(ss)—LS 6034/DI 134 39
6501660 HOUSE MOTION
6511661 Mr. Speaker: I move that House Bill 1001(ss) be amended to read
6521662 as follows:
6531663 Page 29, between lines 16 and 17, begin a new paragraph and insert:
6541664 "SECTION 10. IC 16-46-14-3, AS AMENDED BY P.L.204-2016,
6551665 SECTION 31, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
6561666 UPON PASSAGE]: Sec. 3. (a) A person seeking a grant under this
6571667 chapter must submit a proposal to the state department.
6581668 (b) Except as provided in section 4.6 of this chapter, a proposal
6591669 for a grant under this chapter must include the following:
6601670 (1) The targeted area.
6611671 (2) Measurable behavioral or secondary outcomes within the
6621672 target area.
6631673 (3) A proposed specific reduction in the rate of infant mortality
6641674 among the targeted area that is measurable based on available
6651675 information to the state department.
6661676 (4) The time frame in which to achieve the reduction described in
6671677 subdivision (3).
6681678 (c) The state department shall determine whether to approve a grant
6691679 proposal. Except as provided in section 4.6 of this chapter, if the
6701680 state department approves a proposal, the initial award amount shall
6711681 not exceed sixty percent (60%) of the total grant amount approved for
6721682 the proposal. The state department shall distribute the remaining
6731683 amount of the approved grant to the grantee when the state department
6741684 determines that the reduction in the infant mortality rate among the
6751685 proposal's targeted area has been achieved within the time frame
6761686 specified in the grant proposal.".
6771687 Page 29, between lines 37 and 38, begin a new line block indented
6781688 and insert:
6791689 "(8) Provide instruction on the use of fertility awareness-based
6801690 family planning methods.".
6811691 Page 30, between lines 3 and 4, begin a new paragraph and insert:
6821692 "SECTION 13. IC 16-46-14-4.6 IS ADDED TO THE INDIANA
6831693 CODE AS A NEW SECTION TO READ AS FOLLOWS
6841694 [EFFECTIVE UPON PASSAGE]: Sec. 4.6. (a) A local health
6851695 department, health care provider, or other human services
6861696 provider may submit a proposal for a grant under this chapter to
6871697 be used to provide instruction on the use of fertility
6881698 awareness-based family planning methods.
6891699 (b) A proposal for a grant to be used to provide instruction on
6901700 the use of fertility awareness-based family planning methods is not
691-EH 1001(ss)—LS 6034/DI 134 17
1701+HB 1001(ss)—LS 6034/DI 134 40
6921702 subject to the requirements of section 3(b) of this chapter.
6931703 (c) The grant distribution limitations in section 3(c) of this
6941704 chapter do not apply to a grant awarded to provide instruction on
6951705 the use of fertility awareness-based family planning methods.
6961706 (d) Not later than July 1 of each year, the state department shall
6971707 submit a report to the governor, and, in an electronic format under
6981708 IC 5-14-6, to the legislative council, that provides information
6991709 concerning grants awarded for the purpose of providing
7001710 instruction on the use of fertility awareness-based family planning
7011711 methods. The report must include at least the following:
7021712 (1) The amount of each grant awarded for the purpose of
7031713 providing instruction on the use of fertility awareness-based
7041714 family planning methods.
7051715 (2) A description of how the proceeds from each grant were
7061716 used.".
7071717 Renumber all SECTIONS consecutively.
7081718 (Reference is to HB 1001(ss) as printed July 26, 2022.)
7091719 MAYFIELD
7101720 _____
7111721 HOUSE MOTION
7121722 Mr. Speaker: I move that House Bill 1001(ss) be amended to read
7131723 as follows:
7141724 Page 29, between lines 39 and 40, begin a new paragraph and insert:
7151725 "(c) The state department may not award a grant that will be
7161726 used for any of the following purposes:
7171727 (1) Distribute a contraceptive to a student of:
7181728 (A) a nonpublic school (as defined in IC 20-18-2-12); or
7191729 (B) a public school (as defined in IC 20-18-2-15);
7201730 through a school run program.
7211731 (2) Distribute a contraceptive to an individual who is less than
7221732 eighteen (18) years of age without the consent of a parent or
7231733 guardian of the individual.".
7241734 (Reference is to HB 1001(ss) as printed July 26, 2022.)
7251735 PRESCOTT
726-EH 1001(ss)—LS 6034/DI 134 18
1736+HB 1001(ss)—LS 6034/DI 134 41
7271737 HOUSE MOTION
7281738 Mr. Speaker: I move that House Bill 1001(ss) be amended to read
7291739 as follows:
7301740 Page 25, after line 42, begin a new paragraph and insert:
7311741 "SECTION 7. IC 9-14.1-2-6 IS ADDED TO THE INDIANA CODE
7321742 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE
7331743 UPON PASSAGE]: Sec. 6. (a) This section applies after October 1,
7341744 2022.
7351745 (b) Each license branch shall post a notice in a prominent
7361746 location easily visible to members of the public. The notice must
7371747 state the following:
7381748 "Do you have questions about adoption, foster care, or
7391749 pregnancy? Please visit www.IN.gov."
7401750 (c) The bureau may include a scannable bar code or QR code
7411751 adjacent to the statement referenced in subsection (b) to better
7421752 facilitate directing individuals to www.IN.gov.".
7431753 Renumber all SECTIONS consecutively.
7441754 (Reference is to HB 1001(ss) as printed July 26, 2022.)
7451755 MORRIS
7461756 _____
7471757 HOUSE MOTION
7481758 Mr. Speaker: I move that House Bill 1001(ss) be amended to read
7491759 as follows:
7501760 Page 25, after line 42, begin a new paragraph and insert:
7511761 "SECTION 7. IC 12-7-2-22, AS AMENDED BY P.L.86-2018,
7521762 SECTION 152, IS AMENDED TO READ AS FOLLOWS
7531763 [EFFECTIVE UPON PASSAGE]: Sec. 22. "Board" means the
7541764 following:
7551765 (1) For purposes of IC 12-8-6.5-13, the meaning set forth in
7561766 IC 12-8-6.5-13(a).
7571767 (1) (2) For purposes of IC 12-10-10 and IC 12-10-11, the
7581768 community and home options to institutional care for the elderly
7591769 and disabled board established by IC 12-10-11-1.
7601770 (2) (3) For purposes of IC 12-11-14, the meaning set forth in
7611771 IC 12-11-14-3.
7621772 (3) (4) For purposes of IC 12-12-7-5, the meaning set forth in
7631773 IC 12-12-7-5(a).
7641774 (4) (5) For purposes of IC 12-15-35, the meaning set forth in
765-EH 1001(ss)—LS 6034/DI 134 19
1775+HB 1001(ss)—LS 6034/DI 134 42
7661776 IC 12-15-35-2.
7671777 SECTION 8. IC 12-7-2-69.7 IS ADDED TO THE INDIANA CODE
7681778 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE
7691779 UPON PASSAGE]: Sec. 69.7. "Doula" means an individual who is
7701780 trained and certified by a nationally recognized institution in
7711781 providing emotional and physical support, but not medical or
7721782 midwife care, to pregnant and birthing persons before, during, and
7731783 after childbirth.
7741784 SECTION 9. IC 12-8-6.5-13 IS ADDED TO THE INDIANA CODE
7751785 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE
7761786 UPON PASSAGE]: Sec. 13. (a) As used in this section, "board"
7771787 refers to the doula reimbursement advisory board established by
7781788 subsection (b).
7791789 (b) The doula reimbursement advisory board is established for
7801790 the purpose of making recommendations to the office of the
7811791 secretary regarding appropriate reimbursement methodologies for
7821792 doula services.
7831793 (c) The board is comprised of the following members:
7841794 (1) Four (4) legislative members appointed as follows:
7851795 (A) One (1) member of the senate, appointed by the
7861796 president pro tempore of the senate.
7871797 (B) One (1) member of the senate, appointed by the
7881798 minority leader of the senate.
7891799 (C) One (1) member of the house of representatives,
7901800 appointed by the speaker of the house of representatives.
7911801 (D) One (1) member of the house of representatives,
7921802 appointed by the minority leader of the house of
7931803 representatives.
7941804 (2) Nine (9) lay members appointed as follows, subject to
7951805 subsections (d) and (e):
7961806 (A) One (1) member appointed by the governor.
7971807 (B) One (1) member appointed by the president pro
7981808 tempore of the senate.
7991809 (C) One (1) member appointed by the minority leader of
8001810 the senate.
8011811 (D) One (1) member appointed by the speaker of the house
8021812 of representatives.
8031813 (E) One (1) member appointed by the minority leader of
8041814 the house of representatives.
8051815 (F) One (1) member appointed by the secretary.
8061816 (G) One (1) member appointed by the state health
8071817 commissioner.
808-EH 1001(ss)—LS 6034/DI 134 20
1818+HB 1001(ss)—LS 6034/DI 134 43
8091819 (H) One (1) member appointed by the director of the
8101820 department of child services.
8111821 (I) One member appointed by chief operating officer of the
8121822 Indiana Minority Health Coalition.
8131823 (d) A lay member of the board must be a doula, doula
8141824 administrator, or other birthing professional.
8151825 (e) The lay membership of the board must be racially and
8161826 ethnically diverse.
8171827 (f) In making recommendations to the office of the secretary
8181828 under subsection (b), the board shall study and take into account
8191829 doula reimbursement methodologies used by other states.".
8201830 Renumber all SECTIONS consecutively.
8211831 (Reference is to HB 1001(ss) as printed July 26, 2022.)
8221832 PRYOR
8231833 _____
8241834 HOUSE MOTION
8251835 Mr. Speaker: I move that House Bill 1001(ss) be amended to read
8261836 as follows:
8271837 Page 30, line 20, delete "to award" and insert "for either or both of
8281838 the following:
8291839 (A) Awarding".
8301840 Page 30, line 22, delete "subdivision," and insert "clause,".
8311841 Page 30, line 25, after "grant" insert "awarded under this clause".
8321842 Page 30, between lines 26 and 27, begin a new line double block
8331843 indented and insert:
8341844 "(B) Awarding grants to communities to fund public
8351845 awareness campaigns regarding newborn safety devices. In
8361846 awarding grants under this clause, the state department of
8371847 health shall give preference to requests from communities
8381848 located in areas that currently have one (1) or more
8391849 newborn safety devices. A grant awarded under this clause
8401850 may not exceed ten thousand dollars ($10,000).".
8411851 (Reference is to HB 1001(ss) as printed July 26, 2022.)
8421852 FRYE R
843-EH 1001(ss)—LS 6034/DI 134 21
844-COMMITTEE REPORT
845-Madam President: The Senate Committee on Tax and Fiscal Policy,
846-to which was referred House Bill No. 1001(ss), has had the same under
847-consideration and begs leave to report the same back to the Senate with
848-the recommendation that said bill be AMENDED as follows:
849-Page 1, delete lines 1 through 17, begin a new paragraph and insert:
850-"SECTION 1. IC 4-12-1-17.2 IS ADDED TO THE INDIANA
851-CODE AS A NEW SECTION TO READ AS FOLLOWS
852-[EFFECTIVE UPON PASSAGE]: Sec. 17.2. (a) As used in this
853-section, "fund" refers to the Hoosier Families First Fund
854-established by subsection (b).
855-(b) The Hoosier Families First Fund is established for the
856-purposes of this section. The fund shall be administered by the
857-budget agency.
858-(c) Forty-five million dollars ($45,000,000) is appropriated from
859-the state general fund to the fund for the state fiscal year beginning
860-July 1, 2022, and ending June 30, 2023, for allotment as set forth
861-in subsection (d).
862-(d) The budget agency may allot money from the fund to the
863-department of child services, the family and social services
864-administration, the Indiana department of health, and the
865-department of homeland security to provide additional funding for
866-existing programs and new programs with the following purposes:
867-(1) To support the health of pregnant women, postpartum
868-mothers, and infants.
869-(2) To support pregnancy planning, including addressing
870-barriers to long acting reversible contraception.
871-(3) To support the needs of families with children less than
872-four (4) years of age who are low income or lack access to
873-resources.
874-(4) To increase the number of families served under the Child
875-Care Development Fund.
876-(5) To support Indiana's foster families and adoptive families.
877-(6) To support prevention based programming that would
878-prevent children from entering the department of child
879-services system.
880-(7) To support funding for newborn safety devices as
881-described in IC 31-34-2.5-1.
882-(8) To provide funding to providers of maternal support
883-services and services to help pregnant women and their
884-families bring their pregnancy to term. To be eligible for
885-funding under this subdivision, providers may not be
886-EH 1001(ss)—LS 6034/DI 134 22
887-affiliated with any abortion clinic (as defined in
888-IC 16-18-2-1.5).
889-(e) A provider of services described in subsection (d)(8) that
890-wishes to receive money from the fund must apply to, and in the
891-manner prescribed by, the budget agency or the agency
892-administering the program. Any funds awarded to providers under
893-subsection (d)(8) must be awarded on a competitive basis following
894-receipt and review of providers' applications.
895-(f) Money in the fund at the end of a state fiscal year does not
896-revert to the state general fund.
897-(g) The budget committee shall review the money allotted under
898-this section at the next regularly scheduled meeting of the budget
899-committee following the release of the funds.
900-SECTION 2. IC 6-2.5-3.5-15, AS ADDED BY P.L.227-2013,
901-SECTION 1, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
902-UPON PASSAGE]: Sec. 15. (a) Before the twenty-second day of each
903-month, the department shall determine and provide a notice of the
904-gasoline use tax rate to be used during the following month and the
905-source of the data used to determine the gasoline use tax rate and the
906-statewide average retail price per gallon of gasoline. The notice shall
907-be published on the department's Internet web site in a departmental
908-notice.
909-(b) In determining the gasoline use tax rate under this section, the
910-department shall use:
911-(1) the statewide average retail price per gallon of gasoline (based
912-on the retail price per gallon of gasoline from the sixteenth day of
913-the previous month to the fifteenth day of the current month),
914-excluding the Indiana gasoline tax, federal gasoline tax, the
915-Indiana gasoline use tax, and Indiana gross retail tax (if any);
916-multiplied by
917-(2) seven percent (7%).
918-To determine the statewide average retail price, the department shall
919-use a data service that updates the most recent retail price of gasoline.
920-The gasoline use tax rate per gallon of gasoline determined by the
921-department under this section shall be rounded to the nearest one-tenth
922-of one cent ($0.001).
923-(c) Notwithstanding subsections (a) and (b), the gasoline use tax
924-rate imposed on a transaction that occurs beginning on the first
925-day following the enactment into law of this subsection and
926-continuing through June 30, 2023, is the lesser of:
927-(1) the monthly gasoline use tax rate per gallon of gasoline as
928-determined by the department under subsections (a) and (b);
929-EH 1001(ss)—LS 6034/DI 134 23
930-or
931-(2) twenty-nine and five-tenths cents ($0.295) per gallon of
932-gasoline.
933-This subsection expires July 1, 2023.
934-SECTION 3. IC 6-2.5-5-57 IS ADDED TO THE INDIANA CODE
935-AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE
936-UPON PASSAGE]: Sec. 57. (a) As used in this section,
937-"commission" refers to the Indiana utility regulatory commission
938-created by IC 8-1-1-2.
939-(b) As used in this section, "public utility" means the following:
940-(1) A public utility (as defined in IC 8-1-2-1(a)).
941-(2) An energy utility (as defined in IC 8-1-2.5-2).
942-(3) A municipally owned utility (as defined in IC 8-1-2-1(h)).
943-(4) A department of public utilities created under IC 8-1-11.1.
944-(c) As used in this section, "residential customer" means:
945-(1) a person who takes service from a public utility under a
946-commission approved residential tariff for service;
947-(2) if subdivision (1) does not apply, a person who is a
948-"residential customer" as defined in the billing practices of
949-the service provider; or
950-(3) if subdivisions (1) and (2) do not apply, a person to whom
951-services described in this section are furnished or sold for
952-consumption at a dwelling and which are used predominantly
953-for personal or domestic purposes and not for business or
954-commercial purposes.
955-(d) As used in this section, "sales tax exemption period" means
956-each monthly billing cycle for residential customers:
957-(1) beginning for each residential customer on the date that is
958-the first day of the monthly billing cycle that is issued for the
959-residential customer after August 31, 2022; and
960-(2) ending for each residential customer on the date that is the
961-last day of the monthly billing cycle that is issued for the
962-residential customer before March 1, 2023.
963-(e) Transactions involving:
964-(1) the furnishing or sale of electrical energy, natural or
965-artificial gas, water, steam, or steam heating services to a
966-residential customer by a power subsidiary or a person
967-engaged as a public utility;
968-(2) the furnishing or sale of liquefied petroleum gas (as
969-defined in IC 22-11-15-2(1)) to a residential customer by a
970-liquefied petroleum gas company; or
971-(3) the furnishing or sale of heating oil (as defined in
972-EH 1001(ss)—LS 6034/DI 134 24
973-IC 6-6-2.5-12) to a residential customer by a company;
974-that is a retail merchant making a retail transaction are exempt
975-from the state gross retail tax for six (6) months during the sales
976-tax exemption period set forth in subsection (d).
977-(f) Transactions involving the furnishing or sale of an intrastate
978-telecommunication service to a residential customer by a person
979-that is a retail merchant making a retail transaction under
980-IC 6-2.5-4-6 are exempt from the state gross retail tax for six (6)
981-months during the sales tax exemption period set forth in
982-subsection (d).
983-(g) A power subsidiary or person that furnishes or sells services
984-to residential customers that are exempt under this section during
985-the sales tax exemption period shall provide to each customer on
986-the customer's billing statement a notice that the state gross retail
987-tax that otherwise would be applied is not applied in accordance
988-with the enactment of this section.
989-(h) A public utility that is subject to the jurisdiction of the
990-commission does not need the approval of the commission to act
991-under this section.
992-(i) This section expires June 30, 2023.".
993-Delete pages 2 through 24.
994-Page 25, delete lines 1 through 10.
995-Page 25, line 22, after "year" insert ";".
996-Page 25, line 22, strike "multiplied by".
997-Page 25, line 23, delete "twenty percent (20%);".
998-Page 25, line 24, delete "two thousand five hundred" and insert "ten
999-thousand dollars ($10,000)".
1000-Page 25, line 25, delete "dollars ($2,500)".
1001-Page 25, after line 42, begin a new paragraph and insert:
1002-"SECTION 5. IC 6-6-1.1-201, AS AMENDED BY P.L.159-2021,
1003-SECTION 30, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
1004-SEPTEMBER 1, 2022]: Sec. 201. (a) A license tax is imposed on the
1005-use of all gasoline used in Indiana at the applicable rate specified in
1006-subsection (b), except as otherwise provided by this chapter. The
1007-distributor shall initially pay the tax on the billed gallonage of all
1008-gasoline the distributor receives in this state, less any deductions
1009-authorized by this chapter. The distributor shall then add the per gallon
1010-amount of tax to the selling price of each gallon of gasoline sold in this
1011-state and collected from the purchaser so that the ultimate consumer
1012-bears the burden of the tax.
1013-(b) The license tax described in subsection (a) is imposed at the
1014-following applicable rate per gallon:
1015-EH 1001(ss)—LS 6034/DI 134 25
1016-(1) Before July 1, 2017, eighteen cents ($0.18).
1017-(2) For July 1, 2017, through June 30, 2018, the lesser of:
1018-(A) the rate resulting from using the factors determined under
1019-IC 6-6-1.6-2; or
1020-(B) twenty-eight cents ($0.28).
1021-(3) Except as provided in subdivision (4), beginning July 1,
1022-2018, and each July 1 through July 1, 2024, the department shall
1023-determine an applicable rate equal to the product of:
1024-(A) the rate in effect on June 30; multiplied by
1025-(B) the factor determined under IC 6-6-1.6-3.
1026-(4) Beginning after August 31, 2022, and continuing through
1027-June 30, 2023, and notwithstanding any other provision or
1028-previous department publication, the applicable rate shall be
1029-equal to the rate that was in effect on June 30, 2022.
1030-The rate shall be rounded to the nearest cent ($0.01). After June 30,
1031-2018, and before the enactment into law of subdivision (4), the new
1032-applicable rate may not exceed the rate in effect on June 30 plus one
1033-cent ($0.01). After June 30, 2023, the new applicable rate may not
1034-exceed the rate in effect on June 30 determined as if subdivision (4)
1035-had not been enacted plus one cent ($0.01). However, the new rate
1036-may not be less than the rate in effect on June 30. If the calculation of
1037-a new rate would produce a rate that is less than the rate in effect on
1038-June 30, the new rate shall be the rate in effect on June 30. The
1039-department shall publish the rate that will take effect on July 1 on the
1040-department's Internet web site not later than June 1, except in the case
1041-of the rate set forth in subdivision (4), which the department shall
1042-publish as soon as practicable.
1043-SECTION 6. IC 6-6-1.6-3, AS AMENDED BY P.L.159-2021,
1044-SECTION 31, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
1045-SEPTEMBER 1, 2022]: Sec. 3. (a) The department shall calculate an
1046-annual index factor to be used for the rate to take effect each July 1
1047-beginning in 2018 through July 1, 2024, except as otherwise provided
1048-in subsection (d). The department shall determine the index factor
1049-before June 1 of each year using the method described in subsection
1050-(b).
1051-(b) The annual gasoline tax index factor and special fuel index
1052-factor equals the following:
1053-STEP ONE: Divide the annual CPI-U for the year preceding the
1054-determination year by the annual CPI-U for the year immediately
1055-preceding that year.
1056-STEP TWO: Divide the annual IPI for the year preceding the
1057-determination year by the annual IPI for the year immediately
1058-EH 1001(ss)—LS 6034/DI 134 26
1059-preceding that year.
1060-STEP THREE: Add:
1061-(A) the STEP ONE result; and
1062-(B) the STEP TWO result.
1063-STEP FOUR: Divide the STEP THREE result by two (2).
1064-(c) If the CPI-U or IPI for a preceding year is revised, corrected, or
1065-updated after May 31 of that year, the department shall use the CPI-U
1066-or IPI as published for the preceding year prior to revision.
1067-(d) An annual gasoline tax index factor and special fuel index
1068-factor described in this section shall not be applied under
1069-IC 6-6-1.1-201 or IC 6-6-2.5-28 during the period set forth in
1070-IC 6-6-1.1-201(b)(4) and IC 6-6-2.5-28(b)(5).
1071-SECTION 7. IC 6-6-2.5-28, AS AMENDED BY P.L.159-2021,
1072-SECTION 32, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
1073-SEPTEMBER 1, 2022]: Sec. 28. (a) A license tax is imposed on all
1074-special fuel sold or used in producing or generating power for
1075-propelling motor vehicles, except fuel used under section 30(a)(8) or
1076-30.5 of this chapter, at the applicable rate specified in subsection (b).
1077-The tax shall be paid at those times, in the manner, and by those
1078-persons specified in this section and section 35 of this chapter.
1079-(b) The license tax described in subsection (a) is imposed at the
1080-following applicable rate per special fuel gallon:
1081-(1) Before July 1, 2017, sixteen cents ($0.16).
1082-(2) For July 1, 2017, through June 30, 2018, the lesser of:
1083-(A) the rate resulting from using the factors determined under
1084-IC 6-6-1.6-2; or
1085-(B) twenty-six cents ($0.26).
1086-(3) For July 1, 2018, through June 30, 2019, the product of:
1087-(A) the sum of:
1088-(i) the rate in effect on June 30; and
1089-(ii) twenty-one cents ($0.21); multiplied by
1090-(B) the factor determined under IC 6-6-1.6-3.
1091-(4) Except as provided in subdivision (5), beginning July 1,
1092-2019, and each July 1 through July 1, 2024, the department shall
1093-determine an applicable rate equal to the product of:
1094-(A) the rate in effect on June 30; multiplied by
1095-(B) the factor determined under IC 6-6-1.6-3.
1096-(5) Beginning after August 31, 2022, and continuing through
1097-June 30, 2023, and notwithstanding any other provision or
1098-previous department publication, the applicable rate shall be
1099-equal to the rate that was in effect on June 30, 2022.
1100-The rate shall be rounded to the nearest cent ($0.01). However, after
1101-EH 1001(ss)—LS 6034/DI 134 27
1102-June 30, 2018, and before July 1, 2019, the new applicable rate may not
1103-exceed the rate in effect on June 30 plus twenty-three cents ($0.23).
1104-After June 30, 2019, and before the enactment into law of
1105-subdivision (5), the new applicable rate may not exceed the rate in
1106-effect on June 30 plus two cents ($0.02). After June 30, 2023, the new
1107-applicable rate may not exceed the rate in effect on June 30
1108-determined as if subdivision (5) had not been enacted plus two
1109-cents ($0.02). However, the new rate may not be less than the rate in
1110-effect on June 30. If the calculation of a new rate would produce a rate
1111-that is less than the rate in effect on June 30, the new rate shall be the
1112-rate in effect on June 30. The department shall publish the rate that will
1113-take effect on July 1 on the department's Internet web site not later than
1114-June 1, except in the case of the rate set forth in subdivision (5),
1115-which the department shall publish as soon as practicable.
1116-(c) The department shall consider it a rebuttable presumption that
1117-all undyed or unmarked special fuel, or both, received in Indiana is to
1118-be sold for use in propelling motor vehicles.
1119-(d) Except as provided in subsection (e), the tax imposed on special
1120-fuel by subsection (a) shall be measured by invoiced gallons (or diesel
1121-or gasoline gallon equivalents in the case of a special fuel described in
1122-section 22.5(2) or 22.5(3) of this chapter) of nonexempt special fuel
1123-received by a licensed supplier in Indiana for sale or resale in Indiana
1124-or with respect to special fuel subject to a tax precollection agreement
1125-under section 35(j) of this chapter, such special fuel removed by a
1126-licensed supplier from a terminal outside of Indiana for sale for export
1127-or for export to Indiana and in any case shall generally be determined
1128-in the same manner as the tax imposed by Section 4081 of the Internal
1129-Revenue Code and Code of Federal Regulations.
1130-(e) The tax imposed by subsection (a) on special fuel imported into
1131-Indiana, other than into a terminal, is imposed at the time the product
1132-is entered into Indiana and shall be measured by invoiced gallons
1133-received at a terminal or at a bulk plant.
1134-(f) In computing the tax, all special fuel in process of transfer from
1135-tank steamers at boat terminal transfers and held in storage pending
1136-wholesale bulk distribution by land transportation, or in tanks and
1137-equipment used in receiving and storing special fuel from interstate
1138-pipelines pending wholesale bulk reshipment, shall not be subject to
1139-tax.
1140-(g) The department shall consider it a rebuttable presumption that
1141-special fuel consumed in a motor vehicle plated for general highway
1142-use is subject to the tax imposed under this chapter. A person claiming
1143-exempt use of special fuel in such a vehicle must maintain adequate
1144-EH 1001(ss)—LS 6034/DI 134 28
1145-records as required by the department to document the vehicle's taxable
1146-and exempt use.
1147-(h) A person that engages in blending fuel for taxable sale or use in
1148-Indiana is primarily liable for the collection and remittance of the tax
1149-imposed under subsection (a). The person shall remit the tax due in
1150-conjunction with the filing of a monthly report in the form prescribed
1151-by the department.
1152-(i) A person that receives special fuel that has been blended for
1153-taxable sale or use in Indiana is secondarily liable to the state for the
1154-tax imposed under subsection (a).
1155-(j) A person may not use special fuel on an Indiana public highway
1156-if the special fuel contains a sulfur content that exceeds five
1157-one-hundredths of one percent (0.05%). A person who knowingly:
1158-(1) violates; or
1159-(2) aids or abets another person to violate;
1160-this subsection commits a Class A infraction. However, the violation
1161-is a Class A misdemeanor if the person has committed one (1) prior
1162-unrelated violation of this subsection, and a Level 6 felony if the person
1163-has committed more than one (1) unrelated violation of this subsection.
1164-SECTION 8. IC 12-8-6.5-13 IS ADDED TO THE INDIANA CODE
1165-AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE
1166-UPON PASSAGE]: Sec. 13. (a) Before December 1, 2022, the office
1167-shall research and compile data concerning the Medicaid
1168-reimbursement rates in a state bordering Indiana for the following
1169-services by Medicaid provider type:
1170-(1) Prenatal obstetric and gynecological services.
1171-(2) Pregnancy delivery care.
1172-(3) Postnatal care.
1173-(4) Wellness pediatric services.
1174-(b) Before December 31, 2022, the office shall prepare a report
1175-of the office's findings under subsection (a) and submit the report
1176-to the general assembly in an electronic format under IC 5-14-6.
1177-(c) This section expires January 1, 2023.
1178-SECTION 9. [EFFECTIVE UPON PASSAGE] (a) For the period
1179-of time described in IC 6-6-1.1-201(b)(4) during which the
1180-applicable license tax rate is equal to the rate that was in effect on
1181-June 30, 2022, the auditor of state in coordination with the
1182-department of state revenue shall transfer to counties, cities, and
1183-towns an amount equal to the amount of license tax that each
1184-county, city, and town would have otherwise received in the
1185-manner provided by IC 6-6-1.1-802 if IC 6-6-1.1-201(b)(4) had not
1186-been enacted. Revenue transferred under this SECTION shall be
1187-EH 1001(ss)—LS 6034/DI 134 29
1188-distributed to counties, cities, and towns in the same manner
1189-prescribed by and subject to the same requirements determined
1190-under IC 8-14-1-4, IC 8-14-1-5, IC 8-14-2-4, and IC 8-14-2-5.
1191-(b) For the period of time described in IC 6-6-2.5-28(b)(5)
1192-during which the applicable special fuel tax rate is equal to the rate
1193-that was in effect on June 30, 2022, the auditor of state in
1194-coordination with the department of state revenue shall transfer to
1195-counties, cities, and towns an amount equal to the amount of
1196-special fuel tax that each county, city, and town would have
1197-otherwise received in the manner provided by IC 6-6-2.5-68 if
1198-IC 6-6-2.5-28(b)(5) had not been enacted. Revenue transferred
1199-under this SECTION shall be distributed to counties, cities, and
1200-towns in the same manner prescribed by and subject to the same
1201-requirements determined under IC 8-14-1-4, IC 8-14-1-5,
1202-IC 8-14-2-4, and IC 8-14-2-5.
1203-(c) Seventeen million seven hundred thousand dollars
1204-($17,700,000) is appropriated from the state general fund to the
1205-auditor of state for purposes of this SECTION. Any amounts not
1206-transferred under this SECTION at the end of the state fiscal year
1207-ending June 30, 2023, shall revert to the state general fund.
1208-(d) This SECTION expires July 1, 2023.
1209-SECTION 10. [EFFECTIVE UPON PASSAGE] (a) After June 30,
1210-2023, the budget agency shall calculate the amount determined in
1211-STEP FIVE of the following formula:
1212-STEP ONE: Determine the sum of the actual fiscal impacts,
1213-if any, to the state of Indiana in the state fiscal year beginning
1214-July 1, 2022, and ending June 30, 2023, as a result of the
1215-enactment of each of the following provisions included in HB
1216-1001-2022(ss), as follows:
1217-(A) The added subsection in IC 6-2.5-3.5-15(c) to cap the
1218-gasoline use tax rate at twenty-nine and five-tenths cents
1219-($0.295) per gallon of gasoline through June 30, 2023.
1220-(B) The added section in IC 6-2.5-5-57 to provide a state
1221-sales tax exemption for the sale of utilities to residential
1222-customers and the sale of intrastate telecommunication
1223-services to residential customers for a six (6) month period.
1224-(C) The added subdivision in IC 6-6-1.1-201(b)(4) and
1225-subsection in IC 6-6-1.6-3(d) to freeze the gasoline excise
1226-tax rate through June 30, 2023.
1227-(D) The added subdivision in IC 6-6-2.5-28(b)(5) and
1228-subsection in IC 6-6-1.6-3(d) to freeze the special fuel tax
1229-rate through June 30, 2023.
1230-EH 1001(ss)—LS 6034/DI 134 30
1231-(E) The noncode provision appropriating seventeen million
1232-seven hundred thousand dollars ($17,700,000) to counties,
1233-cities, and towns to replace the full amount of gasoline
1234-excise tax and special fuel tax that each county, city, and
1235-town would have otherwise received if IC 6-6-1.1-201(b)(4)
1236-and IC 6-6-2.5-28(b)(5) had not been enacted.
1237-(F) The noncode provision appropriating four hundred
1238-million dollars ($400,000,000) from the state general fund
1239-to the budget agency for transfer to the pension
1240-stabilization fund established by IC 5-10.4-2-5.
1241-STEP TWO: Determine an amount equal to forty-five million
1242-dollars ($45,000,000) that is appropriated from the state
1243-general fund to the Hoosier Families First Fund in the state
1244-fiscal year beginning July 1, 2022, and ending June 30, 2023,
1245-as a result of the enactment of IC 4-12-1-17.2(c) in HB
1246-1001-2022(ss).
1247-STEP THREE: Determine the additional amount that was
1248-claimed by taxpayers under the adoption tax credit in the
1249-state fiscal year beginning July 1, 2022, and ending June 30,
1250-2023, a result of the enactment of the amendment to
1251-IC 6-3-3-13(b)(2) in HB 1001-2022(ss) increasing the
1252-maximum amount that may be claimed under the adoption
1253-tax credit from one thousand dollars ($1,000) to ten thousand
1254-dollars ($10,000), if any. The department of state revenue
1255-shall assist the budget agency in making this determination.
1256-STEP FOUR: Determine the sum of the STEP ONE, STEP
1257-TWO, and STEP THREE amounts.
1258-STEP FIVE: Determine the remainder of:
1259-(A) one billion dollars ($1,000,000,000); minus
1260-(B) the STEP FOUR amount.
1261-(b) The amount determined under STEP FIVE of subsection (a)
1262-is appropriated from the state general fund to the budget agency
1263-for transfer to the capital reserve account described in
1264-P.L.165-2021 (HEA 1001-2021) and to be used for the same
1265-purposes and in the same manner for which appropriations to the
1266-capital reserve account may be used as set forth in P.L.165-2021
1267-(HEA 1001-2021). The budget agency shall make the transfer
1268-under this subsection after review by the budget committee and
1269-before December 31, 2023.
1270-(c) This SECTION expires January 1, 2024.
1271-SECTION 11. [EFFECTIVE UPON PASSAGE] (a) Four hundred
1272-million dollars ($400,000,000) is appropriated from the state
1273-EH 1001(ss)—LS 6034/DI 134 31
1274-general fund to the budget agency, which shall, after making the
1275-transfer under IC 4-10-22-1.5 and before December 31, 2022,
1276-transfer the appropriated four hundred million dollars
1277-($400,000,000) to the pension stabilization fund established by
1278-IC 5-10.4-2-5 for the purposes of the pension stabilization fund.
1279-(b) This SECTION expires June 30, 2023.".
1280-Delete pages 26 through 34.
1281-Page 35, delete lines 1 through 30.
1282-Page 35, line 32, delete "IC 6-3-1-3.5 and".
1283-Page 35, line 32, delete "both".
1284-Page 35, line 33, delete "apply" and insert "applies".
1285-Renumber all SECTIONS consecutively.
1286-and when so amended that said bill do pass.
1287-(Reference is to HB 1001(ss) as reprinted July 29, 2022.)
1288-HOLDMAN, Chairperson
1289-Committee Vote: Yeas 10, Nays 1.
1290-EH 1001(ss)—LS 6034/DI 134
1853+HB 1001(ss)—LS 6034/DI 134