*EH1001.1*
August 3, 2022
ENGROSSED
HOUSE BILL No. 1001(ss)
_____
DIGEST OF HB 1001(ss) (Updated August 3, 2022 2:55 pm - DI 120)
Citations Affected: IC 4-12; IC 6-2.5; IC 6-3; IC 6-6; IC 12-8;
noncode.
Synopsis: Tax and fiscal matters. Establishes the Hoosier Families
First Fund (fund) to be administered by the budget agency and specifies
the purposes for which money in the fund may be used. Appropriates
$45,000,000 from the state general fund to the fund for state fiscal year
2023. Provides that the gasoline use tax rate during the period
beginning on the first day following the enactment into law of the bill
and continuing through June 30, 2023, is capped at $0.295 per gallon.
(Continued next page)
Effective: Upon passage; January 1, 2022 (retroactive); September
1, 2022.
Negele
(SENATE SPONSORS — HOLDMAN, CRIDER, GLICK)
July 26, 2022, read first time and referred to Committee on Ways and Means.
July 26, 2022, amended, reported — Do Pass.
July 28, 2022, read second time, amended, ordered engrossed.
July 29, 2022, engrossed. Read third time, passed. Yeas 93, nays 2.
SENATE ACTION
July 30, 2022, read first time and referred to Committee on Tax and Fiscal Policy.
August 3, 2022, amended, reported favorably — Do Pass.
EH 1001(ss)—LS 6034/DI 134 Digest Continued
Provides, however, that if the gasoline use tax rate as determined under
current law for a month is less than $0.295 per gallon, the lesser tax
rate shall apply. Provides a temporary sales tax exemption for six
monthly billing cycles during which the sale of utilities (including
liquefied petroleum gas and heating oil) to residential customers and
the sale of intrastate telecommunication services to residential
customers are exempt from the state sales tax. Increases the amount of
the adjusted gross income tax credit to which an individual who is
eligible to claim the federal adoption tax credit is entitled. Freezes the
gasoline excise tax and the special fuel tax rates beginning on
September 1, 2022, and continuing through June 30, 2023, at the rates
that were in effect on June 30, 2022. Requires the office of Medicaid
policy and planning (office) to research and compile, Medicaid
reimbursement rates, by Medicaid provider type, in states bordering
Indiana for certain prenatal, pregnancy, postnatal, and pediatric
wellness services. Requires the office to prepare a report of the office's
findings and submit the report to the general assembly before
December 31, 2022. Appropriates $17,700,000 from the state general
fund to the auditor of state to make transfers to counties, cities, and
towns equal to the amount of gasoline excise tax and special fuel tax
that each county, city, and town would have otherwise received if the
rates had not been frozen during the 2023 state fiscal year. Requires the
revenue transferred to the counties, cities, and towns to be used for the
purposes for which revenue from those tax rates may be used under
applicable law. Appropriates an amount for transfer to the capital
reserve account after June 30, 2023, based on a determination by the
budget agency of the difference between: (1) $1,000,000,000; and (2)
the actual fiscal impact to the state of Indiana in state fiscal year 2023
as a result of the enactment of certain provisions included in HB
1001(ss). Appropriates $400,000,000 from the state general fund to the
budget agency for transfer to the pension stabilization fund for the
purposes of the pension stabilization fund.
EH 1001(ss)—LS 6034/DI 134 August 3, 2022
Special Session of the 122nd General Assembly (2022)(ss)
PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana
Constitution) is being amended, the text of the existing provision will appear in this style type,
additions will appear in this style type, and deletions will appear in this style type.
Additions: Whenever a new statutory provision is being enacted (or a new constitutional
provision adopted), the text of the new provision will appear in this style type. Also, the
word NEW will appear in that style type in the introductory clause of each SECTION that adds
a new provision to the Indiana Code or the Indiana Constitution.
Conflict reconciliation: Text in a statute in this style type or this style type reconciles conflicts
between statutes enacted by the 2022 Regular Session of the General Assembly.
ENGROSSED
HOUSE BILL No. 1001(ss)
A BILL FOR AN ACT to amend the Indiana Code concerning
taxation and to make an appropriation.
Be it enacted by the General Assembly of the State of Indiana:
1 SECTION 1. IC 4-12-1-17.2 IS ADDED TO THE INDIANA CODE
2 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE
3 UPON PASSAGE]: Sec. 17.2. (a) As used in this section, "fund"
4 refers to the Hoosier Families First Fund established by subsection
5 (b).
6 (b) The Hoosier Families First Fund is established for the
7 purposes of this section. The fund shall be administered by the
8 budget agency.
9 (c) Forty-five million dollars ($45,000,000) is appropriated from
10 the state general fund to the fund for the state fiscal year beginning
11 July 1, 2022, and ending June 30, 2023, for allotment as set forth
12 in subsection (d).
13 (d) The budget agency may allot money from the fund to the
14 department of child services, the family and social services
15 administration, the Indiana department of health, and the
16 department of homeland security to provide additional funding for
17 existing programs and new programs with the following purposes:
EH 1001(ss)—LS 6034/DI 134 2
1 (1) To support the health of pregnant women, postpartum
2 mothers, and infants.
3 (2) To support pregnancy planning, including addressing
4 barriers to long acting reversible contraception.
5 (3) To support the needs of families with children less than
6 four (4) years of age who are low income or lack access to
7 resources.
8 (4) To increase the number of families served under the Child
9 Care Development Fund.
10 (5) To support Indiana's foster families and adoptive families.
11 (6) To support prevention based programming that would
12 prevent children from entering the department of child
13 services system.
14 (7) To support funding for newborn safety devices as
15 described in IC 31-34-2.5-1.
16 (8) To provide funding to providers of maternal support
17 services and services to help pregnant women and their
18 families bring their pregnancy to term. To be eligible for
19 funding under this subdivision, providers may not be
20 affiliated with any abortion clinic (as defined in
21 IC 16-18-2-1.5).
22 (e) A provider of services described in subsection (d)(8) that
23 wishes to receive money from the fund must apply to, and in the
24 manner prescribed by, the budget agency or the agency
25 administering the program. Any funds awarded to providers under
26 subsection (d)(8) must be awarded on a competitive basis following
27 receipt and review of providers' applications.
28 (f) Money in the fund at the end of a state fiscal year does not
29 revert to the state general fund.
30 (g) The budget committee shall review the money allotted under
31 this section at the next regularly scheduled meeting of the budget
32 committee following the release of the funds.
33 SECTION 2. IC 6-2.5-3.5-15, AS ADDED BY P.L.227-2013,
34 SECTION 1, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
35 UPON PASSAGE]: Sec. 15. (a) Before the twenty-second day of each
36 month, the department shall determine and provide a notice of the
37 gasoline use tax rate to be used during the following month and the
38 source of the data used to determine the gasoline use tax rate and the
39 statewide average retail price per gallon of gasoline. The notice shall
40 be published on the department's Internet web site in a departmental
41 notice.
42 (b) In determining the gasoline use tax rate under this section, the
EH 1001(ss)—LS 6034/DI 134 3
1 department shall use:
2 (1) the statewide average retail price per gallon of gasoline (based
3 on the retail price per gallon of gasoline from the sixteenth day of
4 the previous month to the fifteenth day of the current month),
5 excluding the Indiana gasoline tax, federal gasoline tax, the
6 Indiana gasoline use tax, and Indiana gross retail tax (if any);
7 multiplied by
8 (2) seven percent (7%).
9 To determine the statewide average retail price, the department shall
10 use a data service that updates the most recent retail price of gasoline.
11 The gasoline use tax rate per gallon of gasoline determined by the
12 department under this section shall be rounded to the nearest one-tenth
13 of one cent ($0.001).
14 (c) Notwithstanding subsections (a) and (b), the gasoline use tax
15 rate imposed on a transaction that occurs beginning on the first
16 day following the enactment into law of this subsection and
17 continuing through June 30, 2023, is the lesser of:
18 (1) the monthly gasoline use tax rate per gallon of gasoline as
19 determined by the department under subsections (a) and (b);
20 or
21 (2) twenty-nine and five-tenths cents ($0.295) per gallon of
22 gasoline.
23 This subsection expires July 1, 2023.
24 SECTION 3. IC 6-2.5-5-57 IS ADDED TO THE INDIANA CODE
25 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE
26 UPON PASSAGE]: Sec. 57. (a) As used in this section,
27 "commission" refers to the Indiana utility regulatory commission
28 created by IC 8-1-1-2.
29 (b) As used in this section, "public utility" means the following:
30 (1) A public utility (as defined in IC 8-1-2-1(a)).
31 (2) An energy utility (as defined in IC 8-1-2.5-2).
32 (3) A municipally owned utility (as defined in IC 8-1-2-1(h)).
33 (4) A department of public utilities created under IC 8-1-11.1.
34 (c) As used in this section, "residential customer" means:
35 (1) a person who takes service from a public utility under a
36 commission approved residential tariff for service;
37 (2) if subdivision (1) does not apply, a person who is a
38 "residential customer" as defined in the billing practices of
39 the service provider; or
40 (3) if subdivisions (1) and (2) do not apply, a person to whom
41 services described in this section are furnished or sold for
42 consumption at a dwelling and which are used predominantly
EH 1001(ss)—LS 6034/DI 134 4
1 for personal or domestic purposes and not for business or
2 commercial purposes.
3 (d) As used in this section, "sales tax exemption period" means
4 each monthly billing cycle for residential customers:
5 (1) beginning for each residential customer on the date that is
6 the first day of the monthly billing cycle that is issued for the
7 residential customer after August 31, 2022; and
8 (2) ending for each residential customer on the date that is the
9 last day of the monthly billing cycle that is issued for the
10 residential customer before March 1, 2023.
11 (e) Transactions involving:
12 (1) the furnishing or sale of electrical energy, natural or
13 artificial gas, water, steam, or steam heating services to a
14 residential customer by a power subsidiary or a person
15 engaged as a public utility;
16 (2) the furnishing or sale of liquefied petroleum gas (as
17 defined in IC 22-11-15-2(1)) to a residential customer by a
18 liquefied petroleum gas company; or
19 (3) the furnishing or sale of heating oil (as defined in
20 IC 6-6-2.5-12) to a residential customer by a company;
21 that is a retail merchant making a retail transaction are exempt
22 from the state gross retail tax for six (6) months during the sales
23 tax exemption period set forth in subsection (d).
24 (f) Transactions involving the furnishing or sale of an intrastate
25 telecommunication service to a residential customer by a person
26 that is a retail merchant making a retail transaction under
27 IC 6-2.5-4-6 are exempt from the state gross retail tax for six (6)
28 months during the sales tax exemption period set forth in
29 subsection (d).
30 (g) A power subsidiary or person that furnishes or sells services
31 to residential customers that are exempt under this section during
32 the sales tax exemption period shall provide to each customer on
33 the customer's billing statement a notice that the state gross retail
34 tax that otherwise would be applied is not applied in accordance
35 with the enactment of this section.
36 (h) A public utility that is subject to the jurisdiction of the
37 commission does not need the approval of the commission to act
38 under this section.
39 (i) This section expires June 30, 2023.
40 SECTION 4. IC 6-3-3-13, AS ADDED BY P.L.132-2014,
41 SECTION 1, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
42 JANUARY 1, 2022 (RETROACTIVE)]: Sec. 13. (a) This section
EH 1001(ss)—LS 6034/DI 134 5
1 applies only to taxable years beginning after December 31, 2014.
2 (b) Each taxable year, an individual who is eligible to claim the
3 credit provided by Section 23 of the Internal Revenue Code on the
4 individual's federal return for the taxable year is entitled to a credit
5 against the individual's adjusted gross income tax liability for the
6 taxable year equal to the lesser of:
7 (1) the amount of the credit allowable under Section 23 of the
8 Internal Revenue Code for each eligible child on the individual's
9 federal return for the taxable year; multiplied by ten percent
10 (10%); or
11 (2) one thousand dollars ($1,000) ten thousand dollars ($10,000)
12 for each eligible child.
13 (c) The credit provided by this section may not exceed the amount
14 of the taxpayer's adjusted gross income tax liability for the taxable year,
15 reduced by the sum of all credits for the taxable year that are applied
16 before the application of the credit provided by this section. The
17 amount of any unused credit under this section for a taxable year may
18 not be carried forward to a succeeding taxable year, carried back to a
19 preceding taxable year, or refunded.
20 (d) If all or part of the credit allowed under Section 23 of the
21 Internal Revenue Code for a taxable year beginning after December 31,
22 2014, is required to be claimed in, or carried forward to, a taxable year
23 after the taxable year in which the credit is first allowed, the part
24 carried forward and allowed to be claimed as a credit shall be treated
25 as allowable under subsection (b). A credit first allowed under Section
26 23 of the Internal Revenue Code for a taxable year beginning before
27 January 1, 2015, and required to be claimed in, or carried forward to,
28 a taxable year after the taxable year in which the credit is first allowed
29 shall not be treated as allowable under subsection (b).
30 SECTION 5. IC 6-6-1.1-201, AS AMENDED BY P.L.159-2021,
31 SECTION 30, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
32 SEPTEMBER 1, 2022]: Sec. 201. (a) A license tax is imposed on the
33 use of all gasoline used in Indiana at the applicable rate specified in
34 subsection (b), except as otherwise provided by this chapter. The
35 distributor shall initially pay the tax on the billed gallonage of all
36 gasoline the distributor receives in this state, less any deductions
37 authorized by this chapter. The distributor shall then add the per gallon
38 amount of tax to the selling price of each gallon of gasoline sold in this
39 state and collected from the purchaser so that the ultimate consumer
40 bears the burden of the tax.
41 (b) The license tax described in subsection (a) is imposed at the
42 following applicable rate per gallon:
EH 1001(ss)—LS 6034/DI 134 6
1 (1) Before July 1, 2017, eighteen cents ($0.18).
2 (2) For July 1, 2017, through June 30, 2018, the lesser of:
3 (A) the rate resulting from using the factors determined under
4 IC 6-6-1.6-2; or
5 (B) twenty-eight cents ($0.28).
6 (3) Except as provided in subdivision (4), beginning July 1,
7 2018, and each July 1 through July 1, 2024, the department shall
8 determine an applicable rate equal to the product of:
9 (A) the rate in effect on June 30; multiplied by
10 (B) the factor determined under IC 6-6-1.6-3.
11 (4) Beginning after August 31, 2022, and continuing through
12 June 30, 2023, and notwithstanding any other provision or
13 previous department publication, the applicable rate shall be
14 equal to the rate that was in effect on June 30, 2022.
15 The rate shall be rounded to the nearest cent ($0.01). After June 30,
16 2018, and before the enactment into law of subdivision (4), the new
17 applicable rate may not exceed the rate in effect on June 30 plus one
18 cent ($0.01). After June 30, 2023, the new applicable rate may not
19 exceed the rate in effect on June 30 determined as if subdivision (4)
20 had not been enacted plus one cent ($0.01). However, the new rate
21 may not be less than the rate in effect on June 30. If the calculation of
22 a new rate would produce a rate that is less than the rate in effect on
23 June 30, the new rate shall be the rate in effect on June 30. The
24 department shall publish the rate that will take effect on July 1 on the
25 department's Internet web site not later than June 1, except in the case
26 of the rate set forth in subdivision (4), which the department shall
27 publish as soon as practicable.
28 SECTION 6. IC 6-6-1.6-3, AS AMENDED BY P.L.159-2021,
29 SECTION 31, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
30 SEPTEMBER 1, 2022]: Sec. 3. (a) The department shall calculate an
31 annual index factor to be used for the rate to take effect each July 1
32 beginning in 2018 through July 1, 2024, except as otherwise provided
33 in subsection (d). The department shall determine the index factor
34 before June 1 of each year using the method described in subsection
35 (b).
36 (b) The annual gasoline tax index factor and special fuel index
37 factor equals the following:
38 STEP ONE: Divide the annual CPI-U for the year preceding the
39 determination year by the annual CPI-U for the year immediately
40 preceding that year.
41 STEP TWO: Divide the annual IPI for the year preceding the
42 determination year by the annual IPI for the year immediately
EH 1001(ss)—LS 6034/DI 134 7
1 preceding that year.
2 STEP THREE: Add:
3 (A) the STEP ONE result; and
4 (B) the STEP TWO result.
5 STEP FOUR: Divide the STEP THREE result by two (2).
6 (c) If the CPI-U or IPI for a preceding year is revised, corrected, or
7 updated after May 31 of that year, the department shall use the CPI-U
8 or IPI as published for the preceding year prior to revision.
9 (d) An annual gasoline tax index factor and special fuel index
10 factor described in this section shall not be applied under
11 IC 6-6-1.1-201 or IC 6-6-2.5-28 during the period set forth in
12 IC 6-6-1.1-201(b)(4) and IC 6-6-2.5-28(b)(5).
13 SECTION 7. IC 6-6-2.5-28, AS AMENDED BY P.L.159-2021,
14 SECTION 32, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
15 SEPTEMBER 1, 2022]: Sec. 28. (a) A license tax is imposed on all
16 special fuel sold or used in producing or generating power for
17 propelling motor vehicles, except fuel used under section 30(a)(8) or
18 30.5 of this chapter, at the applicable rate specified in subsection (b).
19 The tax shall be paid at those times, in the manner, and by those
20 persons specified in this section and section 35 of this chapter.
21 (b) The license tax described in subsection (a) is imposed at the
22 following applicable rate per special fuel gallon:
23 (1) Before July 1, 2017, sixteen cents ($0.16).
24 (2) For July 1, 2017, through June 30, 2018, the lesser of:
25 (A) the rate resulting from using the factors determined under
26 IC 6-6-1.6-2; or
27 (B) twenty-six cents ($0.26).
28 (3) For July 1, 2018, through June 30, 2019, the product of:
29 (A) the sum of:
30 (i) the rate in effect on June 30; and
31 (ii) twenty-one cents ($0.21); multiplied by
32 (B) the factor determined under IC 6-6-1.6-3.
33 (4) Except as provided in subdivision (5), beginning July 1,
34 2019, and each July 1 through July 1, 2024, the department shall
35 determine an applicable rate equal to the product of:
36 (A) the rate in effect on June 30; multiplied by
37 (B) the factor determined under IC 6-6-1.6-3.
38 (5) Beginning after August 31, 2022, and continuing through
39 June 30, 2023, and notwithstanding any other provision or
40 previous department publication, the applicable rate shall be
41 equal to the rate that was in effect on June 30, 2022.
42 The rate shall be rounded to the nearest cent ($0.01). However, after
EH 1001(ss)—LS 6034/DI 134 8
1 June 30, 2018, and before July 1, 2019, the new applicable rate may not
2 exceed the rate in effect on June 30 plus twenty-three cents ($0.23).
3 After June 30, 2019, and before the enactment into law of
4 subdivision (5), the new applicable rate may not exceed the rate in
5 effect on June 30 plus two cents ($0.02). After June 30, 2023, the new
6 applicable rate may not exceed the rate in effect on June 30
7 determined as if subdivision (5) had not been enacted plus two
8 cents ($0.02). However, the new rate may not be less than the rate in
9 effect on June 30. If the calculation of a new rate would produce a rate
10 that is less than the rate in effect on June 30, the new rate shall be the
11 rate in effect on June 30. The department shall publish the rate that will
12 take effect on July 1 on the department's Internet web site not later than
13 June 1, except in the case of the rate set forth in subdivision (5),
14 which the department shall publish as soon as practicable.
15 (c) The department shall consider it a rebuttable presumption that
16 all undyed or unmarked special fuel, or both, received in Indiana is to
17 be sold for use in propelling motor vehicles.
18 (d) Except as provided in subsection (e), the tax imposed on special
19 fuel by subsection (a) shall be measured by invoiced gallons (or diesel
20 or gasoline gallon equivalents in the case of a special fuel described in
21 section 22.5(2) or 22.5(3) of this chapter) of nonexempt special fuel
22 received by a licensed supplier in Indiana for sale or resale in Indiana
23 or with respect to special fuel subject to a tax precollection agreement
24 under section 35(j) of this chapter, such special fuel removed by a
25 licensed supplier from a terminal outside of Indiana for sale for export
26 or for export to Indiana and in any case shall generally be determined
27 in the same manner as the tax imposed by Section 4081 of the Internal
28 Revenue Code and Code of Federal Regulations.
29 (e) The tax imposed by subsection (a) on special fuel imported into
30 Indiana, other than into a terminal, is imposed at the time the product
31 is entered into Indiana and shall be measured by invoiced gallons
32 received at a terminal or at a bulk plant.
33 (f) In computing the tax, all special fuel in process of transfer from
34 tank steamers at boat terminal transfers and held in storage pending
35 wholesale bulk distribution by land transportation, or in tanks and
36 equipment used in receiving and storing special fuel from interstate
37 pipelines pending wholesale bulk reshipment, shall not be subject to
38 tax.
39 (g) The department shall consider it a rebuttable presumption that
40 special fuel consumed in a motor vehicle plated for general highway
41 use is subject to the tax imposed under this chapter. A person claiming
42 exempt use of special fuel in such a vehicle must maintain adequate
EH 1001(ss)—LS 6034/DI 134 9
1 records as required by the department to document the vehicle's taxable
2 and exempt use.
3 (h) A person that engages in blending fuel for taxable sale or use in
4 Indiana is primarily liable for the collection and remittance of the tax
5 imposed under subsection (a). The person shall remit the tax due in
6 conjunction with the filing of a monthly report in the form prescribed
7 by the department.
8 (i) A person that receives special fuel that has been blended for
9 taxable sale or use in Indiana is secondarily liable to the state for the
10 tax imposed under subsection (a).
11 (j) A person may not use special fuel on an Indiana public highway
12 if the special fuel contains a sulfur content that exceeds five
13 one-hundredths of one percent (0.05%). A person who knowingly:
14 (1) violates; or
15 (2) aids or abets another person to violate;
16 this subsection commits a Class A infraction. However, the violation
17 is a Class A misdemeanor if the person has committed one (1) prior
18 unrelated violation of this subsection, and a Level 6 felony if the person
19 has committed more than one (1) unrelated violation of this subsection.
20 SECTION 8. IC 12-8-6.5-13 IS ADDED TO THE INDIANA CODE
21 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE
22 UPON PASSAGE]: Sec. 13. (a) Before December 1, 2022, the office
23 shall research and compile data concerning the Medicaid
24 reimbursement rates in a state bordering Indiana for the following
25 services by Medicaid provider type:
26 (1) Prenatal obstetric and gynecological services.
27 (2) Pregnancy delivery care.
28 (3) Postnatal care.
29 (4) Wellness pediatric services.
30 (b) Before December 31, 2022, the office shall prepare a report
31 of the office's findings under subsection (a) and submit the report
32 to the general assembly in an electronic format under IC 5-14-6.
33 (c) This section expires January 1, 2023.
34 SECTION 9. [EFFECTIVE UPON PASSAGE] (a) For the period
35 of time described in IC 6-6-1.1-201(b)(4) during which the
36 applicable license tax rate is equal to the rate that was in effect on
37 June 30, 2022, the auditor of state in coordination with the
38 department of state revenue shall transfer to counties, cities, and
39 towns an amount equal to the amount of license tax that each
40 county, city, and town would have otherwise received in the
41 manner provided by IC 6-6-1.1-802 if IC 6-6-1.1-201(b)(4) had not
42 been enacted. Revenue transferred under this SECTION shall be
EH 1001(ss)—LS 6034/DI 134 10
1 distributed to counties, cities, and towns in the same manner
2 prescribed by and subject to the same requirements determined
3 under IC 8-14-1-4, IC 8-14-1-5, IC 8-14-2-4, and IC 8-14-2-5.
4 (b) For the period of time described in IC 6-6-2.5-28(b)(5)
5 during which the applicable special fuel tax rate is equal to the rate
6 that was in effect on June 30, 2022, the auditor of state in
7 coordination with the department of state revenue shall transfer to
8 counties, cities, and towns an amount equal to the amount of
9 special fuel tax that each county, city, and town would have
10 otherwise received in the manner provided by IC 6-6-2.5-68 if
11 IC 6-6-2.5-28(b)(5) had not been enacted. Revenue transferred
12 under this SECTION shall be distributed to counties, cities, and
13 towns in the same manner prescribed by and subject to the same
14 requirements determined under IC 8-14-1-4, IC 8-14-1-5,
15 IC 8-14-2-4, and IC 8-14-2-5.
16 (c) Seventeen million seven hundred thousand dollars
17 ($17,700,000) is appropriated from the state general fund to the
18 auditor of state for purposes of this SECTION. Any amounts not
19 transferred under this SECTION at the end of the state fiscal year
20 ending June 30, 2023, shall revert to the state general fund.
21 (d) This SECTION expires July 1, 2023.
22 SECTION 10. [EFFECTIVE UPON PASSAGE] (a) After June 30,
23 2023, the budget agency shall calculate the amount determined in
24 STEP FIVE of the following formula:
25 STEP ONE: Determine the sum of the actual fiscal impacts,
26 if any, to the state of Indiana in the state fiscal year beginning
27 July 1, 2022, and ending June 30, 2023, as a result of the
28 enactment of each of the following provisions included in HB
29 1001-2022(ss), as follows:
30 (A) The added subsection in IC 6-2.5-3.5-15(c) to cap the
31 gasoline use tax rate at twenty-nine and five-tenths cents
32 ($0.295) per gallon of gasoline through June 30, 2023.
33 (B) The added section in IC 6-2.5-5-57 to provide a state
34 sales tax exemption for the sale of utilities to residential
35 customers and the sale of intrastate telecommunication
36 services to residential customers for a six (6) month period.
37 (C) The added subdivision in IC 6-6-1.1-201(b)(4) and
38 subsection in IC 6-6-1.6-3(d) to freeze the gasoline excise
39 tax rate through June 30, 2023.
40 (D) The added subdivision in IC 6-6-2.5-28(b)(5) and
41 subsection in IC 6-6-1.6-3(d) to freeze the special fuel tax
42 rate through June 30, 2023.
EH 1001(ss)—LS 6034/DI 134 11
1 (E) The noncode provision appropriating seventeen million
2 seven hundred thousand dollars ($17,700,000) to counties,
3 cities, and towns to replace the full amount of gasoline
4 excise tax and special fuel tax that each county, city, and
5 town would have otherwise received if IC 6-6-1.1-201(b)(4)
6 and IC 6-6-2.5-28(b)(5) had not been enacted.
7 (F) The noncode provision appropriating four hundred
8 million dollars ($400,000,000) from the state general fund
9 to the budget agency for transfer to the pension
10 stabilization fund established by IC 5-10.4-2-5.
11 STEP TWO: Determine an amount equal to forty-five million
12 dollars ($45,000,000) that is appropriated from the state
13 general fund to the Hoosier Families First Fund in the state
14 fiscal year beginning July 1, 2022, and ending June 30, 2023,
15 as a result of the enactment of IC 4-12-1-17.2(c) in HB
16 1001-2022(ss).
17 STEP THREE: Determine the additional amount that was
18 claimed by taxpayers under the adoption tax credit in the
19 state fiscal year beginning July 1, 2022, and ending June 30,
20 2023, a result of the enactment of the amendment to
21 IC 6-3-3-13(b)(2) in HB 1001-2022(ss) increasing the
22 maximum amount that may be claimed under the adoption
23 tax credit from one thousand dollars ($1,000) to ten thousand
24 dollars ($10,000), if any. The department of state revenue
25 shall assist the budget agency in making this determination.
26 STEP FOUR: Determine the sum of the STEP ONE, STEP
27 TWO, and STEP THREE amounts.
28 STEP FIVE: Determine the remainder of:
29 (A) one billion dollars ($1,000,000,000); minus
30 (B) the STEP FOUR amount.
31 (b) The amount determined under STEP FIVE of subsection (a)
32 is appropriated from the state general fund to the budget agency
33 for transfer to the capital reserve account described in
34 P.L.165-2021 (HEA 1001-2021) and to be used for the same
35 purposes and in the same manner for which appropriations to the
36 capital reserve account may be used as set forth in P.L.165-2021
37 (HEA 1001-2021). The budget agency shall make the transfer
38 under this subsection after review by the budget committee and
39 before December 31, 2023.
40 (c) This SECTION expires January 1, 2024.
41 SECTION 11. [EFFECTIVE UPON PASSAGE] (a) Four hundred
42 million dollars ($400,000,000) is appropriated from the state
EH 1001(ss)—LS 6034/DI 134 12
1 general fund to the budget agency, which shall, after making the
2 transfer under IC 4-10-22-1.5 and before December 31, 2022,
3 transfer the appropriated four hundred million dollars
4 ($400,000,000) to the pension stabilization fund established by
5 IC 5-10.4-2-5 for the purposes of the pension stabilization fund.
6 (b) This SECTION expires June 30, 2023.
7 SECTION 12. [EFFECTIVE JANUARY 1, 2022
8 (RETROACTIVE)] (a) IC 6-3-3-13, as amended by this act, applies
9 to taxable years beginning after December 31, 2021.
10 (b) This SECTION expires July 1, 2025.
11 SECTION 13. An emergency is declared for this act.
EH 1001(ss)—LS 6034/DI 134 13
COMMITTEE REPORT
Mr. Speaker: Your Committee on Ways and Means, to which was
referred House Bill 1001(ss), has had the same under consideration and
begs leave to report the same back to the House with the
recommendation that said bill be amended as follows:
Page 25, after line 42, begin a new paragraph and insert:
"SECTION 7. IC 12-15-2-13, AS AMENDED BY P.L.117-2022,
SECTION 2, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 13. (a) A pregnant woman whose family
income does not exceed the income level established in subsection (b)
is eligible to receive Medicaid coverage under 42 CFR 435.116.
(b) A pregnant woman described in this section is eligible to receive
Medicaid, subject to subsection (c) and 42 U.S.C. 1396a et seq., if her
family income does not exceed two hundred eight percent (208%) of
the federal income poverty level for the same size family.
(c) Medicaid is available to a pregnant woman described in this
section for:
(1) the duration of the pregnancy; and
(2) a period of time determined by the office of the secretary.
The postpartum period of time determined by the office of the secretary
must not be at least sixty (60) days but not more less than twelve (12)
months of a postpartum period that begins on the last day of the
pregnancy, without regard to any change in income of the family of
which she is a member during that time.".
Page 27, line 2, delete "screening." and insert "screening for all
pregnant women at any time during pregnancy. Prior
authorization may not be required for noninvasive prenatal
screening and routine carrier screening.".
Renumber all SECTIONS consecutively.
and when so amended that said bill do pass.
(Reference is to HB 1001(ss) as introduced.)
BROWN T
Committee Vote: yeas 22, nays 0.
EH 1001(ss)—LS 6034/DI 134 14
HOUSE MOTION
Mr. Speaker: I move that House Bill 1001(ss) be amended to read
as follows:
Page 27, between lines 32 and 33, begin a new line block indented
and insert:
"(3) As soon as practicable, but not later than January 1,
2023, the office shall:
(A) seek any necessary approval from the United States
Department of Health and Human Services; and
(B) adopt any written policies, procedures, or regulations
determined necessary;
to provide reimbursement for long-acting reversible
contraception. This subdivision expires June 30, 2023.".
Page 28, line 19, delete "screening." and insert "screening for all
pregnant women at any time during pregnancy. Prior
authorization may not be required for noninvasive prenatal
screening and routine carrier screening.".
Page 29, between lines 16 and 17, begin a new paragraph and insert:
"SECTION 10. IC 16-46-14-3, AS AMENDED BY P.L.204-2016,
SECTION 31, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 3. (a) A person seeking a grant under this
chapter must submit a proposal to the state department.
(b) Except as provided in section 4.5(b) of this chapter, a
proposal for a grant under this chapter must include the following:
(1) The targeted area.
(2) Measurable behavioral or secondary outcomes within the
target area.
(3) A proposed specific reduction in the rate of infant mortality
among the targeted area that is measurable based on available
information to the state department.
(4) The time frame in which to achieve the reduction described in
subdivision (3).
(c) The state department shall determine whether to approve a grant
proposal. Except as provided in section 4.5(c) of this chapter, if the
state department approves a proposal, the initial award amount shall
not exceed sixty percent (60%) of the total grant amount approved for
the proposal. The state department shall distribute the remaining
amount of the approved grant to the grantee when the state department
determines that the reduction in the infant mortality rate among the
proposal's targeted area has been achieved within the time frame
specified in the grant proposal.".
EH 1001(ss)—LS 6034/DI 134 15
Page 29, line 35, delete "departments that receive grants under" and
insert "departments, health care providers, and other human
services providers to receive grants under this chapter to assist
individuals seeking contraceptives.".
Page 29, delete lines 36 through 37.
Page 29, line 42, after "4.5." insert "(a)".
Page 29, line 42, after "health" insert "department, health care
provider, or other human services provider may submit a proposal
for a grant under this chapter to be used to assist individuals
seeking contraceptives.
(b) A proposal for a grant to be used to assist individuals
seeking contraceptives is not subject to the requirements of section
3(b) of this chapter.
(c) The grant distribution limitations in section 3(c) of this
chapter do not apply to a grant awarded to assist individuals
seeking contraceptives.
(d) Not later than July 1 of each year, the state department shall
submit a report to the governor, and, in an electronic format under
IC 5-14-6, to the legislative council, that provides information
concerning grants awarded for the purpose of assisting individuals
seeking contraceptives. The report must include at least the
following:
(1) The amount of each grant awarded for the purpose of
assisting individuals seeking contraceptives.
(2) A description of how the proceeds from each grant were
used.".
Page 30, delete lines 1 through 3.
Page 30, line 37, delete "due to the lack of available funding." and
insert ".".
Page 30, line 39, after "for" insert ":
(1)".
Page 30, line 41, delete "act." and insert "act; and
(2) reimbursement described in IC 12-15-5-1(b)(3).".
Renumber all SECTIONS consecutively.
(Reference is to HB 1001(ss) as printed July 26, 2022.)
NEGELE
EH 1001(ss)—LS 6034/DI 134 16
HOUSE MOTION
Mr. Speaker: I move that House Bill 1001(ss) be amended to read
as follows:
Page 29, between lines 16 and 17, begin a new paragraph and insert:
"SECTION 10. IC 16-46-14-3, AS AMENDED BY P.L.204-2016,
SECTION 31, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 3. (a) A person seeking a grant under this
chapter must submit a proposal to the state department.
(b) Except as provided in section 4.6 of this chapter, a proposal
for a grant under this chapter must include the following:
(1) The targeted area.
(2) Measurable behavioral or secondary outcomes within the
target area.
(3) A proposed specific reduction in the rate of infant mortality
among the targeted area that is measurable based on available
information to the state department.
(4) The time frame in which to achieve the reduction described in
subdivision (3).
(c) The state department shall determine whether to approve a grant
proposal. Except as provided in section 4.6 of this chapter, if the
state department approves a proposal, the initial award amount shall
not exceed sixty percent (60%) of the total grant amount approved for
the proposal. The state department shall distribute the remaining
amount of the approved grant to the grantee when the state department
determines that the reduction in the infant mortality rate among the
proposal's targeted area has been achieved within the time frame
specified in the grant proposal.".
Page 29, between lines 37 and 38, begin a new line block indented
and insert:
"(8) Provide instruction on the use of fertility awareness-based
family planning methods.".
Page 30, between lines 3 and 4, begin a new paragraph and insert:
"SECTION 13. IC 16-46-14-4.6 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 4.6. (a) A local health
department, health care provider, or other human services
provider may submit a proposal for a grant under this chapter to
be used to provide instruction on the use of fertility
awareness-based family planning methods.
(b) A proposal for a grant to be used to provide instruction on
the use of fertility awareness-based family planning methods is not
EH 1001(ss)—LS 6034/DI 134 17
subject to the requirements of section 3(b) of this chapter.
(c) The grant distribution limitations in section 3(c) of this
chapter do not apply to a grant awarded to provide instruction on
the use of fertility awareness-based family planning methods.
(d) Not later than July 1 of each year, the state department shall
submit a report to the governor, and, in an electronic format under
IC 5-14-6, to the legislative council, that provides information
concerning grants awarded for the purpose of providing
instruction on the use of fertility awareness-based family planning
methods. The report must include at least the following:
(1) The amount of each grant awarded for the purpose of
providing instruction on the use of fertility awareness-based
family planning methods.
(2) A description of how the proceeds from each grant were
used.".
Renumber all SECTIONS consecutively.
(Reference is to HB 1001(ss) as printed July 26, 2022.)
MAYFIELD
_____
HOUSE MOTION
Mr. Speaker: I move that House Bill 1001(ss) be amended to read
as follows:
Page 29, between lines 39 and 40, begin a new paragraph and insert:
"(c) The state department may not award a grant that will be
used for any of the following purposes:
(1) Distribute a contraceptive to a student of:
(A) a nonpublic school (as defined in IC 20-18-2-12); or
(B) a public school (as defined in IC 20-18-2-15);
through a school run program.
(2) Distribute a contraceptive to an individual who is less than
eighteen (18) years of age without the consent of a parent or
guardian of the individual.".
(Reference is to HB 1001(ss) as printed July 26, 2022.)
PRESCOTT
EH 1001(ss)—LS 6034/DI 134 18
HOUSE MOTION
Mr. Speaker: I move that House Bill 1001(ss) be amended to read
as follows:
Page 25, after line 42, begin a new paragraph and insert:
"SECTION 7. IC 9-14.1-2-6 IS ADDED TO THE INDIANA CODE
AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 6. (a) This section applies after October 1,
2022.
(b) Each license branch shall post a notice in a prominent
location easily visible to members of the public. The notice must
state the following:
"Do you have questions about adoption, foster care, or
pregnancy? Please visit www.IN.gov."
(c) The bureau may include a scannable bar code or QR code
adjacent to the statement referenced in subsection (b) to better
facilitate directing individuals to www.IN.gov.".
Renumber all SECTIONS consecutively.
(Reference is to HB 1001(ss) as printed July 26, 2022.)
MORRIS
_____
HOUSE MOTION
Mr. Speaker: I move that House Bill 1001(ss) be amended to read
as follows:
Page 25, after line 42, begin a new paragraph and insert:
"SECTION 7. IC 12-7-2-22, AS AMENDED BY P.L.86-2018,
SECTION 152, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 22. "Board" means the
following:
(1) For purposes of IC 12-8-6.5-13, the meaning set forth in
IC 12-8-6.5-13(a).
(1) (2) For purposes of IC 12-10-10 and IC 12-10-11, the
community and home options to institutional care for the elderly
and disabled board established by IC 12-10-11-1.
(2) (3) For purposes of IC 12-11-14, the meaning set forth in
IC 12-11-14-3.
(3) (4) For purposes of IC 12-12-7-5, the meaning set forth in
IC 12-12-7-5(a).
(4) (5) For purposes of IC 12-15-35, the meaning set forth in
EH 1001(ss)—LS 6034/DI 134 19
IC 12-15-35-2.
SECTION 8. IC 12-7-2-69.7 IS ADDED TO THE INDIANA CODE
AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 69.7. "Doula" means an individual who is
trained and certified by a nationally recognized institution in
providing emotional and physical support, but not medical or
midwife care, to pregnant and birthing persons before, during, and
after childbirth.
SECTION 9. IC 12-8-6.5-13 IS ADDED TO THE INDIANA CODE
AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 13. (a) As used in this section, "board"
refers to the doula reimbursement advisory board established by
subsection (b).
(b) The doula reimbursement advisory board is established for
the purpose of making recommendations to the office of the
secretary regarding appropriate reimbursement methodologies for
doula services.
(c) The board is comprised of the following members:
(1) Four (4) legislative members appointed as follows:
(A) One (1) member of the senate, appointed by the
president pro tempore of the senate.
(B) One (1) member of the senate, appointed by the
minority leader of the senate.
(C) One (1) member of the house of representatives,
appointed by the speaker of the house of representatives.
(D) One (1) member of the house of representatives,
appointed by the minority leader of the house of
representatives.
(2) Nine (9) lay members appointed as follows, subject to
subsections (d) and (e):
(A) One (1) member appointed by the governor.
(B) One (1) member appointed by the president pro
tempore of the senate.
(C) One (1) member appointed by the minority leader of
the senate.
(D) One (1) member appointed by the speaker of the house
of representatives.
(E) One (1) member appointed by the minority leader of
the house of representatives.
(F) One (1) member appointed by the secretary.
(G) One (1) member appointed by the state health
commissioner.
EH 1001(ss)—LS 6034/DI 134 20
(H) One (1) member appointed by the director of the
department of child services.
(I) One member appointed by chief operating officer of the
Indiana Minority Health Coalition.
(d) A lay member of the board must be a doula, doula
administrator, or other birthing professional.
(e) The lay membership of the board must be racially and
ethnically diverse.
(f) In making recommendations to the office of the secretary
under subsection (b), the board shall study and take into account
doula reimbursement methodologies used by other states.".
Renumber all SECTIONS consecutively.
(Reference is to HB 1001(ss) as printed July 26, 2022.)
PRYOR
_____
HOUSE MOTION
Mr. Speaker: I move that House Bill 1001(ss) be amended to read
as follows:
Page 30, line 20, delete "to award" and insert "for either or both of
the following:
(A) Awarding".
Page 30, line 22, delete "subdivision," and insert "clause,".
Page 30, line 25, after "grant" insert "awarded under this clause".
Page 30, between lines 26 and 27, begin a new line double block
indented and insert:
"(B) Awarding grants to communities to fund public
awareness campaigns regarding newborn safety devices. In
awarding grants under this clause, the state department of
health shall give preference to requests from communities
located in areas that currently have one (1) or more
newborn safety devices. A grant awarded under this clause
may not exceed ten thousand dollars ($10,000).".
(Reference is to HB 1001(ss) as printed July 26, 2022.)
FRYE R
EH 1001(ss)—LS 6034/DI 134 21
COMMITTEE REPORT
Madam President: The Senate Committee on Tax and Fiscal Policy,
to which was referred House Bill No. 1001(ss), has had the same under
consideration and begs leave to report the same back to the Senate with
the recommendation that said bill be AMENDED as follows:
Page 1, delete lines 1 through 17, begin a new paragraph and insert:
"SECTION 1. IC 4-12-1-17.2 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 17.2. (a) As used in this
section, "fund" refers to the Hoosier Families First Fund
established by subsection (b).
(b) The Hoosier Families First Fund is established for the
purposes of this section. The fund shall be administered by the
budget agency.
(c) Forty-five million dollars ($45,000,000) is appropriated from
the state general fund to the fund for the state fiscal year beginning
July 1, 2022, and ending June 30, 2023, for allotment as set forth
in subsection (d).
(d) The budget agency may allot money from the fund to the
department of child services, the family and social services
administration, the Indiana department of health, and the
department of homeland security to provide additional funding for
existing programs and new programs with the following purposes:
(1) To support the health of pregnant women, postpartum
mothers, and infants.
(2) To support pregnancy planning, including addressing
barriers to long acting reversible contraception.
(3) To support the needs of families with children less than
four (4) years of age who are low income or lack access to
resources.
(4) To increase the number of families served under the Child
Care Development Fund.
(5) To support Indiana's foster families and adoptive families.
(6) To support prevention based programming that would
prevent children from entering the department of child
services system.
(7) To support funding for newborn safety devices as
described in IC 31-34-2.5-1.
(8) To provide funding to providers of maternal support
services and services to help pregnant women and their
families bring their pregnancy to term. To be eligible for
funding under this subdivision, providers may not be
EH 1001(ss)—LS 6034/DI 134 22
affiliated with any abortion clinic (as defined in
IC 16-18-2-1.5).
(e) A provider of services described in subsection (d)(8) that
wishes to receive money from the fund must apply to, and in the
manner prescribed by, the budget agency or the agency
administering the program. Any funds awarded to providers under
subsection (d)(8) must be awarded on a competitive basis following
receipt and review of providers' applications.
(f) Money in the fund at the end of a state fiscal year does not
revert to the state general fund.
(g) The budget committee shall review the money allotted under
this section at the next regularly scheduled meeting of the budget
committee following the release of the funds.
SECTION 2. IC 6-2.5-3.5-15, AS ADDED BY P.L.227-2013,
SECTION 1, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 15. (a) Before the twenty-second day of each
month, the department shall determine and provide a notice of the
gasoline use tax rate to be used during the following month and the
source of the data used to determine the gasoline use tax rate and the
statewide average retail price per gallon of gasoline. The notice shall
be published on the department's Internet web site in a departmental
notice.
(b) In determining the gasoline use tax rate under this section, the
department shall use:
(1) the statewide average retail price per gallon of gasoline (based
on the retail price per gallon of gasoline from the sixteenth day of
the previous month to the fifteenth day of the current month),
excluding the Indiana gasoline tax, federal gasoline tax, the
Indiana gasoline use tax, and Indiana gross retail tax (if any);
multiplied by
(2) seven percent (7%).
To determine the statewide average retail price, the department shall
use a data service that updates the most recent retail price of gasoline.
The gasoline use tax rate per gallon of gasoline determined by the
department under this section shall be rounded to the nearest one-tenth
of one cent ($0.001).
(c) Notwithstanding subsections (a) and (b), the gasoline use tax
rate imposed on a transaction that occurs beginning on the first
day following the enactment into law of this subsection and
continuing through June 30, 2023, is the lesser of:
(1) the monthly gasoline use tax rate per gallon of gasoline as
determined by the department under subsections (a) and (b);
EH 1001(ss)—LS 6034/DI 134 23
or
(2) twenty-nine and five-tenths cents ($0.295) per gallon of
gasoline.
This subsection expires July 1, 2023.
SECTION 3. IC 6-2.5-5-57 IS ADDED TO THE INDIANA CODE
AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 57. (a) As used in this section,
"commission" refers to the Indiana utility regulatory commission
created by IC 8-1-1-2.
(b) As used in this section, "public utility" means the following:
(1) A public utility (as defined in IC 8-1-2-1(a)).
(2) An energy utility (as defined in IC 8-1-2.5-2).
(3) A municipally owned utility (as defined in IC 8-1-2-1(h)).
(4) A department of public utilities created under IC 8-1-11.1.
(c) As used in this section, "residential customer" means:
(1) a person who takes service from a public utility under a
commission approved residential tariff for service;
(2) if subdivision (1) does not apply, a person who is a
"residential customer" as defined in the billing practices of
the service provider; or
(3) if subdivisions (1) and (2) do not apply, a person to whom
services described in this section are furnished or sold for
consumption at a dwelling and which are used predominantly
for personal or domestic purposes and not for business or
commercial purposes.
(d) As used in this section, "sales tax exemption period" means
each monthly billing cycle for residential customers:
(1) beginning for each residential customer on the date that is
the first day of the monthly billing cycle that is issued for the
residential customer after August 31, 2022; and
(2) ending for each residential customer on the date that is the
last day of the monthly billing cycle that is issued for the
residential customer before March 1, 2023.
(e) Transactions involving:
(1) the furnishing or sale of electrical energy, natural or
artificial gas, water, steam, or steam heating services to a
residential customer by a power subsidiary or a person
engaged as a public utility;
(2) the furnishing or sale of liquefied petroleum gas (as
defined in IC 22-11-15-2(1)) to a residential customer by a
liquefied petroleum gas company; or
(3) the furnishing or sale of heating oil (as defined in
EH 1001(ss)—LS 6034/DI 134 24
IC 6-6-2.5-12) to a residential customer by a company;
that is a retail merchant making a retail transaction are exempt
from the state gross retail tax for six (6) months during the sales
tax exemption period set forth in subsection (d).
(f) Transactions involving the furnishing or sale of an intrastate
telecommunication service to a residential customer by a person
that is a retail merchant making a retail transaction under
IC 6-2.5-4-6 are exempt from the state gross retail tax for six (6)
months during the sales tax exemption period set forth in
subsection (d).
(g) A power subsidiary or person that furnishes or sells services
to residential customers that are exempt under this section during
the sales tax exemption period shall provide to each customer on
the customer's billing statement a notice that the state gross retail
tax that otherwise would be applied is not applied in accordance
with the enactment of this section.
(h) A public utility that is subject to the jurisdiction of the
commission does not need the approval of the commission to act
under this section.
(i) This section expires June 30, 2023.".
Delete pages 2 through 24.
Page 25, delete lines 1 through 10.
Page 25, line 22, after "year" insert ";".
Page 25, line 22, strike "multiplied by".
Page 25, line 23, delete "twenty percent (20%);".
Page 25, line 24, delete "two thousand five hundred" and insert "ten
thousand dollars ($10,000)".
Page 25, line 25, delete "dollars ($2,500)".
Page 25, after line 42, begin a new paragraph and insert:
"SECTION 5. IC 6-6-1.1-201, AS AMENDED BY P.L.159-2021,
SECTION 30, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
SEPTEMBER 1, 2022]: Sec. 201. (a) A license tax is imposed on the
use of all gasoline used in Indiana at the applicable rate specified in
subsection (b), except as otherwise provided by this chapter. The
distributor shall initially pay the tax on the billed gallonage of all
gasoline the distributor receives in this state, less any deductions
authorized by this chapter. The distributor shall then add the per gallon
amount of tax to the selling price of each gallon of gasoline sold in this
state and collected from the purchaser so that the ultimate consumer
bears the burden of the tax.
(b) The license tax described in subsection (a) is imposed at the
following applicable rate per gallon:
EH 1001(ss)—LS 6034/DI 134 25
(1) Before July 1, 2017, eighteen cents ($0.18).
(2) For July 1, 2017, through June 30, 2018, the lesser of:
(A) the rate resulting from using the factors determined under
IC 6-6-1.6-2; or
(B) twenty-eight cents ($0.28).
(3) Except as provided in subdivision (4), beginning July 1,
2018, and each July 1 through July 1, 2024, the department shall
determine an applicable rate equal to the product of:
(A) the rate in effect on June 30; multiplied by
(B) the factor determined under IC 6-6-1.6-3.
(4) Beginning after August 31, 2022, and continuing through
June 30, 2023, and notwithstanding any other provision or
previous department publication, the applicable rate shall be
equal to the rate that was in effect on June 30, 2022.
The rate shall be rounded to the nearest cent ($0.01). After June 30,
2018, and before the enactment into law of subdivision (4), the new
applicable rate may not exceed the rate in effect on June 30 plus one
cent ($0.01). After June 30, 2023, the new applicable rate may not
exceed the rate in effect on June 30 determined as if subdivision (4)
had not been enacted plus one cent ($0.01). However, the new rate
may not be less than the rate in effect on June 30. If the calculation of
a new rate would produce a rate that is less than the rate in effect on
June 30, the new rate shall be the rate in effect on June 30. The
department shall publish the rate that will take effect on July 1 on the
department's Internet web site not later than June 1, except in the case
of the rate set forth in subdivision (4), which the department shall
publish as soon as practicable.
SECTION 6. IC 6-6-1.6-3, AS AMENDED BY P.L.159-2021,
SECTION 31, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
SEPTEMBER 1, 2022]: Sec. 3. (a) The department shall calculate an
annual index factor to be used for the rate to take effect each July 1
beginning in 2018 through July 1, 2024, except as otherwise provided
in subsection (d). The department shall determine the index factor
before June 1 of each year using the method described in subsection
(b).
(b) The annual gasoline tax index factor and special fuel index
factor equals the following:
STEP ONE: Divide the annual CPI-U for the year preceding the
determination year by the annual CPI-U for the year immediately
preceding that year.
STEP TWO: Divide the annual IPI for the year preceding the
determination year by the annual IPI for the year immediately
EH 1001(ss)—LS 6034/DI 134 26
preceding that year.
STEP THREE: Add:
(A) the STEP ONE result; and
(B) the STEP TWO result.
STEP FOUR: Divide the STEP THREE result by two (2).
(c) If the CPI-U or IPI for a preceding year is revised, corrected, or
updated after May 31 of that year, the department shall use the CPI-U
or IPI as published for the preceding year prior to revision.
(d) An annual gasoline tax index factor and special fuel index
factor described in this section shall not be applied under
IC 6-6-1.1-201 or IC 6-6-2.5-28 during the period set forth in
IC 6-6-1.1-201(b)(4) and IC 6-6-2.5-28(b)(5).
SECTION 7. IC 6-6-2.5-28, AS AMENDED BY P.L.159-2021,
SECTION 32, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
SEPTEMBER 1, 2022]: Sec. 28. (a) A license tax is imposed on all
special fuel sold or used in producing or generating power for
propelling motor vehicles, except fuel used under section 30(a)(8) or
30.5 of this chapter, at the applicable rate specified in subsection (b).
The tax shall be paid at those times, in the manner, and by those
persons specified in this section and section 35 of this chapter.
(b) The license tax described in subsection (a) is imposed at the
following applicable rate per special fuel gallon:
(1) Before July 1, 2017, sixteen cents ($0.16).
(2) For July 1, 2017, through June 30, 2018, the lesser of:
(A) the rate resulting from using the factors determined under
IC 6-6-1.6-2; or
(B) twenty-six cents ($0.26).
(3) For July 1, 2018, through June 30, 2019, the product of:
(A) the sum of:
(i) the rate in effect on June 30; and
(ii) twenty-one cents ($0.21); multiplied by
(B) the factor determined under IC 6-6-1.6-3.
(4) Except as provided in subdivision (5), beginning July 1,
2019, and each July 1 through July 1, 2024, the department shall
determine an applicable rate equal to the product of:
(A) the rate in effect on June 30; multiplied by
(B) the factor determined under IC 6-6-1.6-3.
(5) Beginning after August 31, 2022, and continuing through
June 30, 2023, and notwithstanding any other provision or
previous department publication, the applicable rate shall be
equal to the rate that was in effect on June 30, 2022.
The rate shall be rounded to the nearest cent ($0.01). However, after
EH 1001(ss)—LS 6034/DI 134 27
June 30, 2018, and before July 1, 2019, the new applicable rate may not
exceed the rate in effect on June 30 plus twenty-three cents ($0.23).
After June 30, 2019, and before the enactment into law of
subdivision (5), the new applicable rate may not exceed the rate in
effect on June 30 plus two cents ($0.02). After June 30, 2023, the new
applicable rate may not exceed the rate in effect on June 30
determined as if subdivision (5) had not been enacted plus two
cents ($0.02). However, the new rate may not be less than the rate in
effect on June 30. If the calculation of a new rate would produce a rate
that is less than the rate in effect on June 30, the new rate shall be the
rate in effect on June 30. The department shall publish the rate that will
take effect on July 1 on the department's Internet web site not later than
June 1, except in the case of the rate set forth in subdivision (5),
which the department shall publish as soon as practicable.
(c) The department shall consider it a rebuttable presumption that
all undyed or unmarked special fuel, or both, received in Indiana is to
be sold for use in propelling motor vehicles.
(d) Except as provided in subsection (e), the tax imposed on special
fuel by subsection (a) shall be measured by invoiced gallons (or diesel
or gasoline gallon equivalents in the case of a special fuel described in
section 22.5(2) or 22.5(3) of this chapter) of nonexempt special fuel
received by a licensed supplier in Indiana for sale or resale in Indiana
or with respect to special fuel subject to a tax precollection agreement
under section 35(j) of this chapter, such special fuel removed by a
licensed supplier from a terminal outside of Indiana for sale for export
or for export to Indiana and in any case shall generally be determined
in the same manner as the tax imposed by Section 4081 of the Internal
Revenue Code and Code of Federal Regulations.
(e) The tax imposed by subsection (a) on special fuel imported into
Indiana, other than into a terminal, is imposed at the time the product
is entered into Indiana and shall be measured by invoiced gallons
received at a terminal or at a bulk plant.
(f) In computing the tax, all special fuel in process of transfer from
tank steamers at boat terminal transfers and held in storage pending
wholesale bulk distribution by land transportation, or in tanks and
equipment used in receiving and storing special fuel from interstate
pipelines pending wholesale bulk reshipment, shall not be subject to
tax.
(g) The department shall consider it a rebuttable presumption that
special fuel consumed in a motor vehicle plated for general highway
use is subject to the tax imposed under this chapter. A person claiming
exempt use of special fuel in such a vehicle must maintain adequate
EH 1001(ss)—LS 6034/DI 134 28
records as required by the department to document the vehicle's taxable
and exempt use.
(h) A person that engages in blending fuel for taxable sale or use in
Indiana is primarily liable for the collection and remittance of the tax
imposed under subsection (a). The person shall remit the tax due in
conjunction with the filing of a monthly report in the form prescribed
by the department.
(i) A person that receives special fuel that has been blended for
taxable sale or use in Indiana is secondarily liable to the state for the
tax imposed under subsection (a).
(j) A person may not use special fuel on an Indiana public highway
if the special fuel contains a sulfur content that exceeds five
one-hundredths of one percent (0.05%). A person who knowingly:
(1) violates; or
(2) aids or abets another person to violate;
this subsection commits a Class A infraction. However, the violation
is a Class A misdemeanor if the person has committed one (1) prior
unrelated violation of this subsection, and a Level 6 felony if the person
has committed more than one (1) unrelated violation of this subsection.
SECTION 8. IC 12-8-6.5-13 IS ADDED TO THE INDIANA CODE
AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 13. (a) Before December 1, 2022, the office
shall research and compile data concerning the Medicaid
reimbursement rates in a state bordering Indiana for the following
services by Medicaid provider type:
(1) Prenatal obstetric and gynecological services.
(2) Pregnancy delivery care.
(3) Postnatal care.
(4) Wellness pediatric services.
(b) Before December 31, 2022, the office shall prepare a report
of the office's findings under subsection (a) and submit the report
to the general assembly in an electronic format under IC 5-14-6.
(c) This section expires January 1, 2023.
SECTION 9. [EFFECTIVE UPON PASSAGE] (a) For the period
of time described in IC 6-6-1.1-201(b)(4) during which the
applicable license tax rate is equal to the rate that was in effect on
June 30, 2022, the auditor of state in coordination with the
department of state revenue shall transfer to counties, cities, and
towns an amount equal to the amount of license tax that each
county, city, and town would have otherwise received in the
manner provided by IC 6-6-1.1-802 if IC 6-6-1.1-201(b)(4) had not
been enacted. Revenue transferred under this SECTION shall be
EH 1001(ss)—LS 6034/DI 134 29
distributed to counties, cities, and towns in the same manner
prescribed by and subject to the same requirements determined
under IC 8-14-1-4, IC 8-14-1-5, IC 8-14-2-4, and IC 8-14-2-5.
(b) For the period of time described in IC 6-6-2.5-28(b)(5)
during which the applicable special fuel tax rate is equal to the rate
that was in effect on June 30, 2022, the auditor of state in
coordination with the department of state revenue shall transfer to
counties, cities, and towns an amount equal to the amount of
special fuel tax that each county, city, and town would have
otherwise received in the manner provided by IC 6-6-2.5-68 if
IC 6-6-2.5-28(b)(5) had not been enacted. Revenue transferred
under this SECTION shall be distributed to counties, cities, and
towns in the same manner prescribed by and subject to the same
requirements determined under IC 8-14-1-4, IC 8-14-1-5,
IC 8-14-2-4, and IC 8-14-2-5.
(c) Seventeen million seven hundred thousand dollars
($17,700,000) is appropriated from the state general fund to the
auditor of state for purposes of this SECTION. Any amounts not
transferred under this SECTION at the end of the state fiscal year
ending June 30, 2023, shall revert to the state general fund.
(d) This SECTION expires July 1, 2023.
SECTION 10. [EFFECTIVE UPON PASSAGE] (a) After June 30,
2023, the budget agency shall calculate the amount determined in
STEP FIVE of the following formula:
STEP ONE: Determine the sum of the actual fiscal impacts,
if any, to the state of Indiana in the state fiscal year beginning
July 1, 2022, and ending June 30, 2023, as a result of the
enactment of each of the following provisions included in HB
1001-2022(ss), as follows:
(A) The added subsection in IC 6-2.5-3.5-15(c) to cap the
gasoline use tax rate at twenty-nine and five-tenths cents
($0.295) per gallon of gasoline through June 30, 2023.
(B) The added section in IC 6-2.5-5-57 to provide a state
sales tax exemption for the sale of utilities to residential
customers and the sale of intrastate telecommunication
services to residential customers for a six (6) month period.
(C) The added subdivision in IC 6-6-1.1-201(b)(4) and
subsection in IC 6-6-1.6-3(d) to freeze the gasoline excise
tax rate through June 30, 2023.
(D) The added subdivision in IC 6-6-2.5-28(b)(5) and
subsection in IC 6-6-1.6-3(d) to freeze the special fuel tax
rate through June 30, 2023.
EH 1001(ss)—LS 6034/DI 134 30
(E) The noncode provision appropriating seventeen million
seven hundred thousand dollars ($17,700,000) to counties,
cities, and towns to replace the full amount of gasoline
excise tax and special fuel tax that each county, city, and
town would have otherwise received if IC 6-6-1.1-201(b)(4)
and IC 6-6-2.5-28(b)(5) had not been enacted.
(F) The noncode provision appropriating four hundred
million dollars ($400,000,000) from the state general fund
to the budget agency for transfer to the pension
stabilization fund established by IC 5-10.4-2-5.
STEP TWO: Determine an amount equal to forty-five million
dollars ($45,000,000) that is appropriated from the state
general fund to the Hoosier Families First Fund in the state
fiscal year beginning July 1, 2022, and ending June 30, 2023,
as a result of the enactment of IC 4-12-1-17.2(c) in HB
1001-2022(ss).
STEP THREE: Determine the additional amount that was
claimed by taxpayers under the adoption tax credit in the
state fiscal year beginning July 1, 2022, and ending June 30,
2023, a result of the enactment of the amendment to
IC 6-3-3-13(b)(2) in HB 1001-2022(ss) increasing the
maximum amount that may be claimed under the adoption
tax credit from one thousand dollars ($1,000) to ten thousand
dollars ($10,000), if any. The department of state revenue
shall assist the budget agency in making this determination.
STEP FOUR: Determine the sum of the STEP ONE, STEP
TWO, and STEP THREE amounts.
STEP FIVE: Determine the remainder of:
(A) one billion dollars ($1,000,000,000); minus
(B) the STEP FOUR amount.
(b) The amount determined under STEP FIVE of subsection (a)
is appropriated from the state general fund to the budget agency
for transfer to the capital reserve account described in
P.L.165-2021 (HEA 1001-2021) and to be used for the same
purposes and in the same manner for which appropriations to the
capital reserve account may be used as set forth in P.L.165-2021
(HEA 1001-2021). The budget agency shall make the transfer
under this subsection after review by the budget committee and
before December 31, 2023.
(c) This SECTION expires January 1, 2024.
SECTION 11. [EFFECTIVE UPON PASSAGE] (a) Four hundred
million dollars ($400,000,000) is appropriated from the state
EH 1001(ss)—LS 6034/DI 134 31
general fund to the budget agency, which shall, after making the
transfer under IC 4-10-22-1.5 and before December 31, 2022,
transfer the appropriated four hundred million dollars
($400,000,000) to the pension stabilization fund established by
IC 5-10.4-2-5 for the purposes of the pension stabilization fund.
(b) This SECTION expires June 30, 2023.".
Delete pages 26 through 34.
Page 35, delete lines 1 through 30.
Page 35, line 32, delete "IC 6-3-1-3.5 and".
Page 35, line 32, delete "both".
Page 35, line 33, delete "apply" and insert "applies".
Renumber all SECTIONS consecutively.
and when so amended that said bill do pass.
(Reference is to HB 1001(ss) as reprinted July 29, 2022.)
HOLDMAN, Chairperson
Committee Vote: Yeas 10, Nays 1.
EH 1001(ss)—LS 6034/DI 134