LEGISLATIVE SERVICES AGENCY
OFFICE OF FISCAL AND MANAGEMENT ANALYSIS
200 W. Washington, Suite 301
Indianapolis, IN 46204
(317) 233-0696
iga.in.gov
FISCAL IMPACT STATEMENT
LS 6509 NOTE PREPARED: Dec 29, 2021
BILL NUMBER: HB 1074 BILL AMENDED:
SUBJECT: Youth sports and tourism development areas.
FIRST AUTHOR: Rep. Heine BILL STATUS: As Introduced
FIRST SPONSOR:
FUNDS AFFECTED: GENERAL IMPACT: Pending
DEDICATED
FEDERAL
Summary of Legislation: Allows the legislative body of a city to adopt an ordinance establishing a youth
sports and tourism development area (tax area). Requires that the tax area include a facility or complex of
facilities used by youth sports teams and organizations for practice or competitive sporting events. Requires
the legislative body to make findings when adopting an ordinance. Requires the legislative body to submit
an ordinance establishing a tax area to the budget committee and budget agency for review and approval.
Allows a tax area to receive incremental state and local income tax revenue and incremental sales tax revenue
attributable to the tax area. Requires a city that establishes a tax area to establish a youth sports and tourism
development area fund. Limits the amount of incremental tax revenue that may be allocated to: (1)
$1,000,000 per tax area per year; and (2) a total of $10,000,000 per tax area. Provides that a tax area
terminates not later than 20 years after incremental tax revenues are first allocated to the tax area.
Effective Date: July 1, 2022.
Explanation of State Expenditures: As of the above date, the fiscal analysis of this bill has not been
completed. Please contact the Office of Fiscal and Management Analysis for an update of this fiscal impact
statement.
Explanation of State Revenues:
Explanation of Local Expenditures:
Explanation of Local Revenues:
HB 1074 1 State Agencies Affected:
Local Agencies Affected:
Information Sources:
Fiscal Analyst: Seth Payton, 233-3546.
HB 1074 2