14 | | - | SECTION 1. IC 6-3-1-3.5, AS AMENDED BY P.L.159-2021, |
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15 | | - | SECTION 8, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE |
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16 | | - | UPON PASSAGE]: Sec. 3.5. When used in this article, the term |
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17 | | - | "adjusted gross income" shall mean the following: |
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18 | | - | (a) In the case of all individuals, "adjusted gross income" (as |
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19 | | - | defined in Section 62 of the Internal Revenue Code), modified as |
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20 | | - | follows: |
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21 | | - | (1) Subtract income that is exempt from taxation under this article |
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22 | | - | by the Constitution and statutes of the United States. |
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23 | | - | (2) Except as provided in subsection (c), add an amount equal to |
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24 | | - | any deduction or deductions allowed or allowable pursuant to |
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25 | | - | Section 62 of the Internal Revenue Code for taxes based on or |
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26 | | - | measured by income and levied at the state level by any state of |
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27 | | - | the United States. |
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28 | | - | (3) Subtract one thousand dollars ($1,000), or in the case of a |
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29 | | - | joint return filed by a husband and wife, subtract for each spouse |
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30 | | - | one thousand dollars ($1,000). |
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31 | | - | (4) Subtract one thousand dollars ($1,000) for: |
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32 | | - | (A) each of the exemptions provided by Section 151(c) of the |
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33 | | - | Internal Revenue Code (as effective January 1, 2017); |
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34 | | - | (B) each additional amount allowable under Section 63(f) of |
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35 | | - | the Internal Revenue Code; and |
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36 | | - | HEA 1251 — CC 1 2 |
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37 | | - | (C) the spouse of the taxpayer if a separate return is made by |
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38 | | - | the taxpayer and if the spouse, for the calendar year in which |
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39 | | - | the taxable year of the taxpayer begins, has no gross income |
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40 | | - | and is not the dependent of another taxpayer. |
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41 | | - | (5) Subtract: |
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42 | | - | (A) one thousand five hundred dollars ($1,500) for each of the |
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43 | | - | exemptions allowed under Section 151(c)(1)(B) of the Internal |
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44 | | - | Revenue Code (as effective January 1, 2004); |
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45 | | - | (B) one thousand five hundred dollars ($1,500) for each |
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46 | | - | exemption allowed under Section 151(c) of the Internal |
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47 | | - | Revenue Code (as effective January 1, 2017) for an individual: |
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48 | | - | (i) who is less than nineteen (19) years of age or is a |
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49 | | - | full-time student who is less than twenty-four (24) years of |
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50 | | - | age; |
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51 | | - | (ii) for whom the taxpayer is the legal guardian; and |
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52 | | - | (iii) for whom the taxpayer does not claim an exemption |
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53 | | - | under clause (A); and |
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54 | | - | (C) five hundred dollars ($500) for each additional amount |
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55 | | - | allowable under Section 63(f)(1) of the Internal Revenue Code |
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56 | | - | if the federal adjusted gross income of the taxpayer, or the |
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57 | | - | taxpayer and the taxpayer's spouse in the case of a joint return, |
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58 | | - | is less than forty thousand dollars ($40,000). In the case of a |
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59 | | - | married individual filing a separate return, the qualifying |
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60 | | - | income amount in this clause is equal to twenty thousand |
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61 | | - | dollars ($20,000). |
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62 | | - | This amount is in addition to the amount subtracted under |
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63 | | - | subdivision (4). |
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64 | | - | (6) Subtract any amounts included in federal adjusted gross |
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65 | | - | income under Section 111 of the Internal Revenue Code as a |
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66 | | - | recovery of items previously deducted as an itemized deduction |
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67 | | - | from adjusted gross income. |
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68 | | - | (7) Subtract any amounts included in federal adjusted gross |
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69 | | - | income under the Internal Revenue Code which amounts were |
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70 | | - | received by the individual as supplemental railroad retirement |
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71 | | - | annuities under 45 U.S.C. 231 and which are not deductible under |
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72 | | - | subdivision (1). |
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73 | | - | (8) Subtract an amount equal to the amount of federal Social |
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74 | | - | Security and Railroad Retirement benefits included in a taxpayer's |
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75 | | - | federal gross income by Section 86 of the Internal Revenue Code. |
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76 | | - | (9) In the case of a nonresident taxpayer or a resident taxpayer |
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77 | | - | residing in Indiana for a period of less than the taxpayer's entire |
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78 | | - | taxable year, the total amount of the deductions allowed pursuant |
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79 | | - | HEA 1251 — CC 1 3 |
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80 | | - | to subdivisions (3), (4), and (5) shall be reduced to an amount |
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81 | | - | which bears the same ratio to the total as the taxpayer's income |
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82 | | - | taxable in Indiana bears to the taxpayer's total income. |
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83 | | - | (10) In the case of an individual who is a recipient of assistance |
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84 | | - | under IC 12-10-6-1, IC 12-10-6-2.1, IC 12-15-2-2, or IC 12-15-7, |
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85 | | - | subtract an amount equal to that portion of the individual's |
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86 | | - | adjusted gross income with respect to which the individual is not |
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87 | | - | allowed under federal law to retain an amount to pay state and |
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88 | | - | local income taxes. |
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89 | | - | (11) In the case of an eligible individual, subtract the amount of |
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90 | | - | a Holocaust victim's settlement payment included in the |
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91 | | - | individual's federal adjusted gross income. |
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92 | | - | (12) Subtract an amount equal to the portion of any premiums |
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93 | | - | paid during the taxable year by the taxpayer for a qualified long |
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94 | | - | term care policy (as defined in IC 12-15-39.6-5) for the taxpayer |
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95 | | - | or the taxpayer's spouse if the taxpayer and the taxpayer's spouse |
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96 | | - | file a joint income tax return or the taxpayer is otherwise entitled |
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97 | | - | to a deduction under this subdivision for the taxpayer's spouse, or |
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98 | | - | both. |
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99 | | - | (13) Subtract an amount equal to the lesser of: |
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100 | | - | (A) two thousand five hundred dollars ($2,500), or one |
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101 | | - | thousand two hundred fifty dollars ($1,250) in the case of a |
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102 | | - | married individual filing a separate return; or |
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103 | | - | (B) the amount of property taxes that are paid during the |
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104 | | - | taxable year in Indiana by the individual on the individual's |
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105 | | - | principal place of residence. |
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106 | | - | (14) Subtract an amount equal to the amount of a September 11 |
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107 | | - | terrorist attack settlement payment included in the individual's |
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108 | | - | federal adjusted gross income. |
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109 | | - | (15) Add or subtract the amount necessary to make the adjusted |
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110 | | - | gross income of any taxpayer that owns property for which bonus |
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111 | | - | depreciation was allowed in the current taxable year or in an |
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112 | | - | earlier taxable year equal to the amount of adjusted gross income |
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113 | | - | that would have been computed had an election not been made |
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114 | | - | under Section 168(k) of the Internal Revenue Code to apply bonus |
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115 | | - | depreciation to the property in the year that it was placed in |
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116 | | - | service. |
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117 | | - | (16) Add an amount equal to any deduction allowed under |
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118 | | - | Section 172 of the Internal Revenue Code (concerning net |
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119 | | - | operating losses). |
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120 | | - | (17) Add or subtract the amount necessary to make the adjusted |
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121 | | - | gross income of any taxpayer that placed Section 179 property (as |
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122 | | - | HEA 1251 — CC 1 4 |
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123 | | - | defined in Section 179 of the Internal Revenue Code) in service |
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124 | | - | in the current taxable year or in an earlier taxable year equal to |
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125 | | - | the amount of adjusted gross income that would have been |
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126 | | - | computed had an election for federal income tax purposes not |
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127 | | - | been made for the year in which the property was placed in |
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128 | | - | service to take deductions under Section 179 of the Internal |
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129 | | - | Revenue Code in a total amount exceeding the sum of: |
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130 | | - | (A) twenty-five thousand dollars ($25,000) to the extent |
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131 | | - | deductions under Section 179 of the Internal Revenue Code |
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132 | | - | were not elected as provided in clause (B); and |
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133 | | - | (B) for taxable years beginning after December 31, 2017, the |
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134 | | - | deductions elected under Section 179 of the Internal Revenue |
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135 | | - | Code on property acquired in an exchange if: |
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136 | | - | (i) the exchange would have been eligible for |
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137 | | - | nonrecognition of gain or loss under Section 1031 of the |
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138 | | - | Internal Revenue Code in effect on January 1, 2017; |
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139 | | - | (ii) the exchange is not eligible for nonrecognition of gain or |
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140 | | - | loss under Section 1031 of the Internal Revenue Code; and |
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141 | | - | (iii) the taxpayer made an election to take deductions under |
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142 | | - | Section 179 of the Internal Revenue Code with regard to the |
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143 | | - | acquired property in the year that the property was placed |
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144 | | - | into service. |
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145 | | - | The amount of deductions allowable for an item of property |
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146 | | - | under this clause may not exceed the amount of adjusted gross |
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147 | | - | income realized on the property that would have been deferred |
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148 | | - | under the Internal Revenue Code in effect on January 1, 2017. |
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149 | | - | (18) Subtract an amount equal to the amount of the taxpayer's |
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150 | | - | qualified military income that was not excluded from the |
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151 | | - | taxpayer's gross income for federal income tax purposes under |
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152 | | - | Section 112 of the Internal Revenue Code. |
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153 | | - | (19) Subtract income that is: |
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154 | | - | (A) exempt from taxation under IC 6-3-2-21.7 (certain income |
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155 | | - | derived from patents); and |
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156 | | - | (B) included in the individual's federal adjusted gross income |
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157 | | - | under the Internal Revenue Code. |
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158 | | - | (20) Add an amount equal to any income not included in gross |
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159 | | - | income as a result of the deferral of income arising from business |
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160 | | - | indebtedness discharged in connection with the reacquisition after |
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161 | | - | December 31, 2008, and before January 1, 2011, of an applicable |
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162 | | - | debt instrument, as provided in Section 108(i) of the Internal |
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163 | | - | Revenue Code. Subtract the amount necessary from the adjusted |
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164 | | - | gross income of any taxpayer that added an amount to adjusted |
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165 | | - | HEA 1251 — CC 1 5 |
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166 | | - | gross income in a previous year to offset the amount included in |
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167 | | - | federal gross income as a result of the deferral of income arising |
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168 | | - | from business indebtedness discharged in connection with the |
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169 | | - | reacquisition after December 31, 2008, and before January 1, |
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170 | | - | 2011, of an applicable debt instrument, as provided in Section |
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171 | | - | 108(i) of the Internal Revenue Code. |
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172 | | - | (21) Add the amount excluded from federal gross income under |
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173 | | - | Section 103 of the Internal Revenue Code for interest received on |
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174 | | - | an obligation of a state other than Indiana, or a political |
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175 | | - | subdivision of such a state, that is acquired by the taxpayer after |
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176 | | - | December 31, 2011. |
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177 | | - | (22) Subtract an amount as described in Section 1341(a)(2) of the |
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178 | | - | Internal Revenue Code to the extent, if any, that the amount was |
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179 | | - | previously included in the taxpayer's adjusted gross income for a |
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180 | | - | prior taxable year. |
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181 | | - | (23) For taxable years beginning after December 25, 2016, add an |
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182 | | - | amount equal to the deduction for deferred foreign income that |
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183 | | - | was claimed by the taxpayer for the taxable year under Section |
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184 | | - | 965(c) of the Internal Revenue Code. |
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185 | | - | (24) Subtract any interest expense paid or accrued in the current |
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186 | | - | taxable year but not deducted as a result of the limitation imposed |
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187 | | - | under Section 163(j)(1) of the Internal Revenue Code. Add any |
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188 | | - | interest expense paid or accrued in a previous taxable year but |
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189 | | - | allowed as a deduction under Section 163 of the Internal Revenue |
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190 | | - | Code in the current taxable year. For purposes of this subdivision, |
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191 | | - | an interest expense is considered paid or accrued only in the first |
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192 | | - | taxable year the deduction would have been allowable under |
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193 | | - | Section 163 of the Internal Revenue Code if the limitation under |
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194 | | - | Section 163(j)(1) of the Internal Revenue Code did not exist. |
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195 | | - | (25) Subtract the amount that would have been excluded from |
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196 | | - | gross income but for the enactment of Section 118(b)(2) of the |
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197 | | - | Internal Revenue Code for taxable years ending after December |
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198 | | - | 22, 2017. |
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199 | | - | (26) For taxable years beginning after December 31, 2019, and |
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200 | | - | before January 1, 2021, add an amount of the deduction claimed |
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201 | | - | under Section 62(a)(22) of the Internal Revenue Code. |
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202 | | - | (27) For taxable years beginning after December 31, 2019, for |
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203 | | - | payments made by an employer under an education assistance |
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204 | | - | program after March 27, 2020: |
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205 | | - | (A) add the amount of payments by an employer that are |
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206 | | - | excluded from the taxpayer's federal gross income under |
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207 | | - | Section 127(c)(1)(B) of the Internal Revenue Code; and |
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208 | | - | HEA 1251 — CC 1 6 |
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209 | | - | (B) deduct the interest allowable under Section 221 of the |
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210 | | - | Internal Revenue Code, if the disallowance under Section |
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211 | | - | 221(e)(1) of the Internal Revenue Code did not apply to the |
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212 | | - | payments described in clause (A). For purposes of applying |
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213 | | - | Section 221(b) of the Internal Revenue Code to the amount |
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214 | | - | allowable under this clause, the amount under clause (A) shall |
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215 | | - | not be added to adjusted gross income. |
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216 | | - | (28) Add an amount equal to the remainder of: |
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217 | | - | (A) the amount allowable as a deduction under Section 274(n) |
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218 | | - | of the Internal Revenue Code; minus |
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219 | | - | (B) the amount otherwise allowable as a deduction under |
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220 | | - | Section 274(n) of the Internal Revenue Code, if Section |
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221 | | - | 274(n)(2)(D) of the Internal Revenue Code was not in effect |
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222 | | - | for amounts paid or incurred after December 31, 2020. |
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223 | | - | (29) For taxable years beginning after December 31, 2017, and |
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224 | | - | before January 1, 2021, add an amount equal to the excess |
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225 | | - | business loss of the taxpayer as defined in Section 461(l)(3) of the |
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226 | | - | Internal Revenue Code. In addition: |
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227 | | - | (A) If a taxpayer has an excess business loss under this |
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228 | | - | subdivision and also has modifications under subdivisions (15) |
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229 | | - | and (17) for property placed in service during the taxable year, |
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230 | | - | the taxpayer shall treat a portion of the taxable year |
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231 | | - | modifications for that property as occurring in the taxable year |
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232 | | - | the property is placed in service and a portion of the |
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233 | | - | modifications as occurring in the immediately following |
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234 | | - | taxable year. |
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235 | | - | (B) The portion of the modifications under subdivisions (15) |
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236 | | - | and (17) for property placed in service during the taxable year |
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237 | | - | treated as occurring in the taxable year in which the property |
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238 | | - | is placed in service equals: |
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239 | | - | (i) the modification for the property otherwise determined |
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240 | | - | under this section; minus |
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241 | | - | (ii) the excess business loss disallowed under this |
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242 | | - | subdivision; |
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243 | | - | but not less than zero (0). |
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244 | | - | (C) The portion of the modifications under subdivisions (15) |
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245 | | - | and (17) for property placed in service during the taxable year |
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246 | | - | treated as occurring in the taxable year immediately following |
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247 | | - | the taxable year in which the property is placed in service |
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248 | | - | equals the modification for the property otherwise determined |
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249 | | - | under this section minus the amount in clause (B). |
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250 | | - | (D) Any reallocation of modifications between taxable years |
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251 | | - | HEA 1251 — CC 1 7 |
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252 | | - | under clauses (B) and (C) shall be first allocated to the |
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253 | | - | modification under subdivision (15), then to the modification |
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254 | | - | under subdivision (17). |
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255 | | - | (30) Add an amount equal to the amount excluded from federal |
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256 | | - | gross income under Section 108(f)(5) of the Internal Revenue |
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257 | | - | Code. For purposes of this subdivision, if an amount excluded |
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258 | | - | under Section 108(f)(5) of the Internal Revenue Code would be |
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259 | | - | excludible under Section 108(a)(1)(B) of the Internal Revenue |
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260 | | - | Code, the exclusion under Section 108(a)(1)(B) of the Internal |
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261 | | - | Revenue Code shall take precedence. |
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262 | | - | (31) For taxable years ending after March 12, 2020, subtract an |
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263 | | - | amount equal to the deduction disallowed pursuant to: |
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264 | | - | (A) Section 2301(e) of the CARES Act (Public Law 116-136), |
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265 | | - | as modified by Sections 206 and 207 of the Taxpayer Certainty |
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266 | | - | and Disaster Relief Tax Act (Division EE of Public Law |
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267 | | - | 116-260); and |
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268 | | - | (B) Section 3134(e) of the Internal Revenue Code. |
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269 | | - | (32) Subtract the amount of an annual grant amount distributed to |
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270 | | - | a taxpayer's Indiana education scholarship account under |
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271 | | - | IC 20-51.4-4-2 that is used for a qualified expense (as defined in |
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272 | | - | IC 20-51.4-2-9) or to an Indiana enrichment scholarship |
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273 | | - | account under IC 20-52 that is used for qualified expenses (as |
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274 | | - | defined in IC 20-52-2-6), to the extent the distribution used for |
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275 | | - | the qualified expense is included in the taxpayer's federal adjusted |
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276 | | - | gross income under the Internal Revenue Code. |
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277 | | - | (33) For taxable years beginning after December 31, 2019, and |
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278 | | - | before January 1, 2021, add an amount equal to the amount of |
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279 | | - | unemployment compensation excluded from federal gross income |
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280 | | - | under Section 85(c) of the Internal Revenue Code. |
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281 | | - | (34) Subtract any other amounts the taxpayer is entitled to deduct |
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282 | | - | under IC 6-3-2. |
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283 | | - | (b) In the case of corporations, the same as "taxable income" (as |
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284 | | - | defined in Section 63 of the Internal Revenue Code) adjusted as |
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285 | | - | follows: |
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286 | | - | (1) Subtract income that is exempt from taxation under this article |
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287 | | - | by the Constitution and statutes of the United States. |
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288 | | - | (2) Add an amount equal to any deduction or deductions allowed |
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289 | | - | or allowable pursuant to Section 170 of the Internal Revenue |
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290 | | - | Code (concerning charitable contributions). |
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291 | | - | (3) Except as provided in subsection (c), add an amount equal to |
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292 | | - | any deduction or deductions allowed or allowable pursuant to |
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293 | | - | Section 63 of the Internal Revenue Code for taxes based on or |
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294 | | - | HEA 1251 — CC 1 8 |
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295 | | - | measured by income and levied at the state level by any state of |
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296 | | - | the United States. |
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297 | | - | (4) Subtract an amount equal to the amount included in the |
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298 | | - | corporation's taxable income under Section 78 of the Internal |
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299 | | - | Revenue Code (concerning foreign tax credits). |
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300 | | - | (5) Add or subtract the amount necessary to make the adjusted |
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301 | | - | gross income of any taxpayer that owns property for which bonus |
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302 | | - | depreciation was allowed in the current taxable year or in an |
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303 | | - | earlier taxable year equal to the amount of adjusted gross income |
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304 | | - | that would have been computed had an election not been made |
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305 | | - | under Section 168(k) of the Internal Revenue Code to apply bonus |
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306 | | - | depreciation to the property in the year that it was placed in |
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307 | | - | service. |
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308 | | - | (6) Add an amount equal to any deduction allowed under Section |
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309 | | - | 172 of the Internal Revenue Code (concerning net operating |
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310 | | - | losses). |
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311 | | - | (7) Add or subtract the amount necessary to make the adjusted |
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312 | | - | gross income of any taxpayer that placed Section 179 property (as |
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313 | | - | defined in Section 179 of the Internal Revenue Code) in service |
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314 | | - | in the current taxable year or in an earlier taxable year equal to |
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315 | | - | the amount of adjusted gross income that would have been |
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316 | | - | computed had an election for federal income tax purposes not |
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317 | | - | been made for the year in which the property was placed in |
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318 | | - | service to take deductions under Section 179 of the Internal |
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319 | | - | Revenue Code in a total amount exceeding the sum of: |
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320 | | - | (A) twenty-five thousand dollars ($25,000) to the extent |
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321 | | - | deductions under Section 179 of the Internal Revenue Code |
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322 | | - | were not elected as provided in clause (B); and |
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323 | | - | (B) for taxable years beginning after December 31, 2017, the |
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324 | | - | deductions elected under Section 179 of the Internal Revenue |
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325 | | - | Code on property acquired in an exchange if: |
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326 | | - | (i) the exchange would have been eligible for |
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327 | | - | nonrecognition of gain or loss under Section 1031 of the |
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328 | | - | Internal Revenue Code in effect on January 1, 2017; |
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329 | | - | (ii) the exchange is not eligible for nonrecognition of gain or |
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330 | | - | loss under Section 1031 of the Internal Revenue Code; and |
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331 | | - | (iii) the taxpayer made an election to take deductions under |
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332 | | - | Section 179 of the Internal Revenue Code with regard to the |
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333 | | - | acquired property in the year that the property was placed |
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334 | | - | into service. |
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335 | | - | The amount of deductions allowable for an item of property |
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336 | | - | under this clause may not exceed the amount of adjusted gross |
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337 | | - | HEA 1251 — CC 1 9 |
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338 | | - | income realized on the property that would have been deferred |
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339 | | - | under the Internal Revenue Code in effect on January 1, 2017. |
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340 | | - | (8) Add to the extent required by IC 6-3-2-20: |
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341 | | - | (A) the amount of intangible expenses (as defined in |
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342 | | - | IC 6-3-2-20) for the taxable year that reduced the corporation's |
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343 | | - | taxable income (as defined in Section 63 of the Internal |
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344 | | - | Revenue Code) for federal income tax purposes; and |
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345 | | - | (B) any directly related interest expenses (as defined in |
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346 | | - | IC 6-3-2-20) that reduced the corporation's adjusted gross |
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347 | | - | income (determined without regard to this subdivision). For |
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348 | | - | purposes of this clause, any directly related interest expense |
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349 | | - | that constitutes business interest within the meaning of Section |
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350 | | - | 163(j) of the Internal Revenue Code shall be considered to |
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351 | | - | have reduced the taxpayer's federal taxable income only in the |
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352 | | - | first taxable year in which the deduction otherwise would have |
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353 | | - | been allowable under Section 163 of the Internal Revenue |
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354 | | - | Code if the limitation under Section 163(j)(1) of the Internal |
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355 | | - | Revenue Code did not exist. |
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356 | | - | (9) Add an amount equal to any deduction for dividends paid (as |
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357 | | - | defined in Section 561 of the Internal Revenue Code) to |
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358 | | - | shareholders of a captive real estate investment trust (as defined |
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359 | | - | in section 34.5 of this chapter). |
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360 | | - | (10) Subtract income that is: |
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361 | | - | (A) exempt from taxation under IC 6-3-2-21.7 (certain income |
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362 | | - | derived from patents); and |
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363 | | - | (B) included in the corporation's taxable income under the |
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364 | | - | Internal Revenue Code. |
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365 | | - | (11) Add an amount equal to any income not included in gross |
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366 | | - | income as a result of the deferral of income arising from business |
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367 | | - | indebtedness discharged in connection with the reacquisition after |
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368 | | - | December 31, 2008, and before January 1, 2011, of an applicable |
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369 | | - | debt instrument, as provided in Section 108(i) of the Internal |
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370 | | - | Revenue Code. Subtract from the adjusted gross income of any |
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371 | | - | taxpayer that added an amount to adjusted gross income in a |
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372 | | - | previous year the amount necessary to offset the amount included |
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373 | | - | in federal gross income as a result of the deferral of income |
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374 | | - | arising from business indebtedness discharged in connection with |
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375 | | - | the reacquisition after December 31, 2008, and before January 1, |
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376 | | - | 2011, of an applicable debt instrument, as provided in Section |
---|
377 | | - | 108(i) of the Internal Revenue Code. |
---|
378 | | - | (12) Add the amount excluded from federal gross income under |
---|
379 | | - | Section 103 of the Internal Revenue Code for interest received on |
---|
380 | | - | HEA 1251 — CC 1 10 |
---|
381 | | - | an obligation of a state other than Indiana, or a political |
---|
382 | | - | subdivision of such a state, that is acquired by the taxpayer after |
---|
383 | | - | December 31, 2011. |
---|
384 | | - | (13) For taxable years beginning after December 25, 2016: |
---|
385 | | - | (A) for a corporation other than a real estate investment trust, |
---|
386 | | - | add: |
---|
387 | | - | (i) an amount equal to the amount reported by the taxpayer |
---|
388 | | - | on IRC 965 Transition Tax Statement, line 1; or |
---|
389 | | - | (ii) if the taxpayer deducted an amount under Section 965(c) |
---|
390 | | - | of the Internal Revenue Code in determining the taxpayer's |
---|
391 | | - | taxable income for purposes of the federal income tax, the |
---|
392 | | - | amount deducted under Section 965(c) of the Internal |
---|
393 | | - | Revenue Code; and |
---|
394 | | - | (B) for a real estate investment trust, add an amount equal to |
---|
395 | | - | the deduction for deferred foreign income that was claimed by |
---|
396 | | - | the taxpayer for the taxable year under Section 965(c) of the |
---|
397 | | - | Internal Revenue Code, but only to the extent that the taxpayer |
---|
398 | | - | included income pursuant to Section 965 of the Internal |
---|
399 | | - | Revenue Code in its taxable income for federal income tax |
---|
400 | | - | purposes or is required to add back dividends paid under |
---|
401 | | - | subdivision (9). |
---|
402 | | - | (14) Add an amount equal to the deduction that was claimed by |
---|
403 | | - | the taxpayer for the taxable year under Section 250(a)(1)(B) of the |
---|
404 | | - | Internal Revenue Code (attributable to global intangible |
---|
405 | | - | low-taxed income). The taxpayer shall separately specify the |
---|
406 | | - | amount of the reduction under Section 250(a)(1)(B)(i) of the |
---|
407 | | - | Internal Revenue Code and under Section 250(a)(1)(B)(ii) of the |
---|
408 | | - | Internal Revenue Code. |
---|
409 | | - | (15) Subtract any interest expense paid or accrued in the current |
---|
410 | | - | taxable year but not deducted as a result of the limitation imposed |
---|
411 | | - | under Section 163(j)(1) of the Internal Revenue Code. Add any |
---|
412 | | - | interest expense paid or accrued in a previous taxable year but |
---|
413 | | - | allowed as a deduction under Section 163 of the Internal Revenue |
---|
414 | | - | Code in the current taxable year. For purposes of this subdivision, |
---|
415 | | - | an interest expense is considered paid or accrued only in the first |
---|
416 | | - | taxable year the deduction would have been allowable under |
---|
417 | | - | Section 163 of the Internal Revenue Code if the limitation under |
---|
418 | | - | Section 163(j)(1) of the Internal Revenue Code did not exist. |
---|
419 | | - | (16) Subtract the amount that would have been excluded from |
---|
420 | | - | gross income but for the enactment of Section 118(b)(2) of the |
---|
421 | | - | Internal Revenue Code for taxable years ending after December |
---|
422 | | - | 22, 2017. |
---|
423 | | - | HEA 1251 — CC 1 11 |
---|
424 | | - | (17) Add an amount equal to the remainder of: |
---|
425 | | - | (A) the amount allowable as a deduction under Section 274(n) |
---|
426 | | - | of the Internal Revenue Code; minus |
---|
427 | | - | (B) the amount otherwise allowable as a deduction under |
---|
428 | | - | Section 274(n) of the Internal Revenue Code, if Section |
---|
429 | | - | 274(n)(2)(D) of the Internal Revenue Code was not in effect |
---|
430 | | - | for amounts paid or incurred after December 31, 2020. |
---|
431 | | - | (18) For taxable years ending after March 12, 2020, subtract an |
---|
432 | | - | amount equal to the deduction disallowed pursuant to: |
---|
433 | | - | (A) Section 2301(e) of the CARES Act (Public Law 116-136), |
---|
434 | | - | as modified by Sections 206 and 207 of the Taxpayer Certainty |
---|
435 | | - | and Disaster Relief Tax Act (Division EE of Public Law |
---|
436 | | - | 116-260); and |
---|
437 | | - | (B) Section 3134(e) of the Internal Revenue Code. |
---|
438 | | - | (19) Add or subtract any other amounts the taxpayer is: |
---|
439 | | - | (A) required to add or subtract; or |
---|
440 | | - | (B) entitled to deduct; |
---|
441 | | - | under IC 6-3-2. |
---|
442 | | - | (c) The following apply to taxable years beginning after December |
---|
443 | | - | 31, 2018, for purposes of the add back of any deduction allowed on the |
---|
444 | | - | taxpayer's federal income tax return for wagering taxes, as provided in |
---|
445 | | - | subsection (a)(2) if the taxpayer is an individual or subsection (b)(3) if |
---|
446 | | - | the taxpayer is a corporation: |
---|
447 | | - | (1) For taxable years beginning after December 31, 2018, and |
---|
448 | | - | before January 1, 2020, a taxpayer is required to add back under |
---|
449 | | - | this section eighty-seven and five-tenths percent (87.5%) of any |
---|
450 | | - | deduction allowed on the taxpayer's federal income tax return for |
---|
451 | | - | wagering taxes. |
---|
452 | | - | (2) For taxable years beginning after December 31, 2019, and |
---|
453 | | - | before January 1, 2021, a taxpayer is required to add back under |
---|
454 | | - | this section seventy-five percent (75%) of any deduction allowed |
---|
455 | | - | on the taxpayer's federal income tax return for wagering taxes. |
---|
456 | | - | (3) For taxable years beginning after December 31, 2020, and |
---|
457 | | - | before January 1, 2022, a taxpayer is required to add back under |
---|
458 | | - | this section sixty-two and five-tenths percent (62.5%) of any |
---|
459 | | - | deduction allowed on the taxpayer's federal income tax return for |
---|
460 | | - | wagering taxes. |
---|
461 | | - | (4) For taxable years beginning after December 31, 2021, and |
---|
462 | | - | before January 1, 2023, a taxpayer is required to add back under |
---|
463 | | - | this section fifty percent (50%) of any deduction allowed on the |
---|
464 | | - | taxpayer's federal income tax return for wagering taxes. |
---|
465 | | - | (5) For taxable years beginning after December 31, 2022, and |
---|
466 | | - | HEA 1251 — CC 1 12 |
---|
467 | | - | before January 1, 2024, a taxpayer is required to add back under |
---|
468 | | - | this section thirty-seven and five-tenths percent (37.5%) of any |
---|
469 | | - | deduction allowed on the taxpayer's federal income tax return for |
---|
470 | | - | wagering taxes. |
---|
471 | | - | (6) For taxable years beginning after December 31, 2023, and |
---|
472 | | - | before January 1, 2025, a taxpayer is required to add back under |
---|
473 | | - | this section twenty-five percent (25%) of any deduction allowed |
---|
474 | | - | on the taxpayer's federal income tax return for wagering taxes. |
---|
475 | | - | (7) For taxable years beginning after December 31, 2024, and |
---|
476 | | - | before January 1, 2026, a taxpayer is required to add back under |
---|
477 | | - | this section twelve and five-tenths percent (12.5%) of any |
---|
478 | | - | deduction allowed on the taxpayer's federal income tax return for |
---|
479 | | - | wagering taxes. |
---|
480 | | - | (8) For taxable years beginning after December 31, 2025, a |
---|
481 | | - | taxpayer is not required to add back under this section any amount |
---|
482 | | - | of a deduction allowed on the taxpayer's federal income tax return |
---|
483 | | - | for wagering taxes. |
---|
484 | | - | (d) In the case of life insurance companies (as defined in Section |
---|
485 | | - | 816(a) of the Internal Revenue Code) that are organized under Indiana |
---|
486 | | - | law, the same as "life insurance company taxable income" (as defined |
---|
487 | | - | in Section 801 of the Internal Revenue Code), adjusted as follows: |
---|
488 | | - | (1) Subtract income that is exempt from taxation under this article |
---|
489 | | - | by the Constitution and statutes of the United States. |
---|
490 | | - | (2) Add an amount equal to any deduction allowed or allowable |
---|
491 | | - | under Section 170 of the Internal Revenue Code (concerning |
---|
492 | | - | charitable contributions). |
---|
493 | | - | (3) Add an amount equal to a deduction allowed or allowable |
---|
494 | | - | under Section 805 or Section 832(c) of the Internal Revenue Code |
---|
495 | | - | for taxes based on or measured by income and levied at the state |
---|
496 | | - | level by any state. |
---|
497 | | - | (4) Subtract an amount equal to the amount included in the |
---|
498 | | - | company's taxable income under Section 78 of the Internal |
---|
499 | | - | Revenue Code (concerning foreign tax credits). |
---|
500 | | - | (5) Add or subtract the amount necessary to make the adjusted |
---|
501 | | - | gross income of any taxpayer that owns property for which bonus |
---|
502 | | - | depreciation was allowed in the current taxable year or in an |
---|
503 | | - | earlier taxable year equal to the amount of adjusted gross income |
---|
504 | | - | that would have been computed had an election not been made |
---|
505 | | - | under Section 168(k) of the Internal Revenue Code to apply bonus |
---|
506 | | - | depreciation to the property in the year that it was placed in |
---|
507 | | - | service. |
---|
508 | | - | (6) Add an amount equal to any deduction allowed under Section |
---|
509 | | - | HEA 1251 — CC 1 13 |
---|
510 | | - | 172 of the Internal Revenue Code (concerning net operating |
---|
511 | | - | losses). |
---|
512 | | - | (7) Add or subtract the amount necessary to make the adjusted |
---|
513 | | - | gross income of any taxpayer that placed Section 179 property (as |
---|
514 | | - | defined in Section 179 of the Internal Revenue Code) in service |
---|
515 | | - | in the current taxable year or in an earlier taxable year equal to |
---|
516 | | - | the amount of adjusted gross income that would have been |
---|
517 | | - | computed had an election for federal income tax purposes not |
---|
518 | | - | been made for the year in which the property was placed in |
---|
519 | | - | service to take deductions under Section 179 of the Internal |
---|
520 | | - | Revenue Code in a total amount exceeding the sum of: |
---|
521 | | - | (A) twenty-five thousand dollars ($25,000) to the extent |
---|
522 | | - | deductions under Section 179 of the Internal Revenue Code |
---|
523 | | - | were not elected as provided in clause (B); and |
---|
524 | | - | (B) for taxable years beginning after December 31, 2017, the |
---|
525 | | - | deductions elected under Section 179 of the Internal Revenue |
---|
526 | | - | Code on property acquired in an exchange if: |
---|
527 | | - | (i) the exchange would have been eligible for |
---|
528 | | - | nonrecognition of gain or loss under Section 1031 of the |
---|
529 | | - | Internal Revenue Code in effect on January 1, 2017; |
---|
530 | | - | (ii) the exchange is not eligible for nonrecognition of gain or |
---|
531 | | - | loss under Section 1031 of the Internal Revenue Code; and |
---|
532 | | - | (iii) the taxpayer made an election to take deductions under |
---|
533 | | - | Section 179 of the Internal Revenue Code with regard to the |
---|
534 | | - | acquired property in the year that the property was placed |
---|
535 | | - | into service. |
---|
536 | | - | The amount of deductions allowable for an item of property |
---|
537 | | - | under this clause may not exceed the amount of adjusted gross |
---|
538 | | - | income realized on the property that would have been deferred |
---|
539 | | - | under the Internal Revenue Code in effect on January 1, 2017. |
---|
540 | | - | (8) Subtract income that is: |
---|
541 | | - | (A) exempt from taxation under IC 6-3-2-21.7 (certain income |
---|
542 | | - | derived from patents); and |
---|
543 | | - | (B) included in the insurance company's taxable income under |
---|
544 | | - | the Internal Revenue Code. |
---|
545 | | - | (9) Add an amount equal to any income not included in gross |
---|
546 | | - | income as a result of the deferral of income arising from business |
---|
547 | | - | indebtedness discharged in connection with the reacquisition after |
---|
548 | | - | December 31, 2008, and before January 1, 2011, of an applicable |
---|
549 | | - | debt instrument, as provided in Section 108(i) of the Internal |
---|
550 | | - | Revenue Code. Subtract from the adjusted gross income of any |
---|
551 | | - | taxpayer that added an amount to adjusted gross income in a |
---|
552 | | - | HEA 1251 — CC 1 14 |
---|
553 | | - | previous year the amount necessary to offset the amount included |
---|
554 | | - | in federal gross income as a result of the deferral of income |
---|
555 | | - | arising from business indebtedness discharged in connection with |
---|
556 | | - | the reacquisition after December 31, 2008, and before January 1, |
---|
557 | | - | 2011, of an applicable debt instrument, as provided in Section |
---|
558 | | - | 108(i) of the Internal Revenue Code. |
---|
559 | | - | (10) Add an amount equal to any exempt insurance income under |
---|
560 | | - | Section 953(e) of the Internal Revenue Code that is active |
---|
561 | | - | financing income under Subpart F of Subtitle A, Chapter 1, |
---|
562 | | - | Subchapter N of the Internal Revenue Code. |
---|
563 | | - | (11) Add the amount excluded from federal gross income under |
---|
564 | | - | Section 103 of the Internal Revenue Code for interest received on |
---|
565 | | - | an obligation of a state other than Indiana, or a political |
---|
566 | | - | subdivision of such a state, that is acquired by the taxpayer after |
---|
567 | | - | December 31, 2011. |
---|
568 | | - | (12) For taxable years beginning after December 25, 2016, add: |
---|
569 | | - | (A) an amount equal to the amount reported by the taxpayer on |
---|
570 | | - | IRC 965 Transition Tax Statement, line 1; or |
---|
571 | | - | (B) if the taxpayer deducted an amount under Section 965(c) |
---|
572 | | - | of the Internal Revenue Code in determining the taxpayer's |
---|
573 | | - | taxable income for purposes of the federal income tax, the |
---|
574 | | - | amount deducted under Section 965(c) of the Internal Revenue |
---|
575 | | - | Code. |
---|
576 | | - | (13) Add an amount equal to the deduction that was claimed by |
---|
577 | | - | the taxpayer for the taxable year under Section 250(a)(1)(B) of the |
---|
578 | | - | Internal Revenue Code (attributable to global intangible |
---|
579 | | - | low-taxed income). The taxpayer shall separately specify the |
---|
580 | | - | amount of the reduction under Section 250(a)(1)(B)(i) of the |
---|
581 | | - | Internal Revenue Code and under Section 250(a)(1)(B)(ii) of the |
---|
582 | | - | Internal Revenue Code. |
---|
583 | | - | (14) Subtract any interest expense paid or accrued in the current |
---|
584 | | - | taxable year but not deducted as a result of the limitation imposed |
---|
585 | | - | under Section 163(j)(1) of the Internal Revenue Code. Add any |
---|
586 | | - | interest expense paid or accrued in a previous taxable year but |
---|
587 | | - | allowed as a deduction under Section 163 of the Internal Revenue |
---|
588 | | - | Code in the current taxable year. For purposes of this subdivision, |
---|
589 | | - | an interest expense is considered paid or accrued only in the first |
---|
590 | | - | taxable year the deduction would have been allowable under |
---|
591 | | - | Section 163 of the Internal Revenue Code if the limitation under |
---|
592 | | - | Section 163(j)(1) of the Internal Revenue Code did not exist. |
---|
593 | | - | (15) Subtract the amount that would have been excluded from |
---|
594 | | - | gross income but for the enactment of Section 118(b)(2) of the |
---|
595 | | - | HEA 1251 — CC 1 15 |
---|
596 | | - | Internal Revenue Code for taxable years ending after December |
---|
597 | | - | 22, 2017. |
---|
598 | | - | (16) Add an amount equal to the remainder of: |
---|
599 | | - | (A) the amount allowable as a deduction under Section 274(n) |
---|
600 | | - | of the Internal Revenue Code; minus |
---|
601 | | - | (B) the amount otherwise allowable as a deduction under |
---|
602 | | - | Section 274(n) of the Internal Revenue Code, if Section |
---|
603 | | - | 274(n)(2)(D) of the Internal Revenue Code was not in effect |
---|
604 | | - | for amounts paid or incurred after December 31, 2020. |
---|
605 | | - | (17) For taxable years ending after March 12, 2020, subtract an |
---|
606 | | - | amount equal to the deduction disallowed pursuant to: |
---|
607 | | - | (A) Section 2301(e) of the CARES Act (Public Law 116-136), |
---|
608 | | - | as modified by Sections 206 and 207 of the Taxpayer Certainty |
---|
609 | | - | and Disaster Relief Tax Act (Division EE of Public Law |
---|
610 | | - | 116-260); and |
---|
611 | | - | (B) Section 3134(e) of the Internal Revenue Code. |
---|
612 | | - | (18) Add or subtract any other amounts the taxpayer is: |
---|
613 | | - | (A) required to add or subtract; or |
---|
614 | | - | (B) entitled to deduct; |
---|
615 | | - | under IC 6-3-2. |
---|
616 | | - | (e) In the case of insurance companies subject to tax under Section |
---|
617 | | - | 831 of the Internal Revenue Code and organized under Indiana law, the |
---|
618 | | - | same as "taxable income" (as defined in Section 832 of the Internal |
---|
619 | | - | Revenue Code), adjusted as follows: |
---|
620 | | - | (1) Subtract income that is exempt from taxation under this article |
---|
621 | | - | by the Constitution and statutes of the United States. |
---|
622 | | - | (2) Add an amount equal to any deduction allowed or allowable |
---|
623 | | - | under Section 170 of the Internal Revenue Code (concerning |
---|
624 | | - | charitable contributions). |
---|
625 | | - | (3) Add an amount equal to a deduction allowed or allowable |
---|
626 | | - | under Section 805 or Section 832(c) of the Internal Revenue Code |
---|
627 | | - | for taxes based on or measured by income and levied at the state |
---|
628 | | - | level by any state. |
---|
629 | | - | (4) Subtract an amount equal to the amount included in the |
---|
630 | | - | company's taxable income under Section 78 of the Internal |
---|
631 | | - | Revenue Code (concerning foreign tax credits). |
---|
632 | | - | (5) Add or subtract the amount necessary to make the adjusted |
---|
633 | | - | gross income of any taxpayer that owns property for which bonus |
---|
634 | | - | depreciation was allowed in the current taxable year or in an |
---|
635 | | - | earlier taxable year equal to the amount of adjusted gross income |
---|
636 | | - | that would have been computed had an election not been made |
---|
637 | | - | under Section 168(k) of the Internal Revenue Code to apply bonus |
---|
638 | | - | HEA 1251 — CC 1 16 |
---|
639 | | - | depreciation to the property in the year that it was placed in |
---|
640 | | - | service. |
---|
641 | | - | (6) Add an amount equal to any deduction allowed under Section |
---|
642 | | - | 172 of the Internal Revenue Code (concerning net operating |
---|
643 | | - | losses). |
---|
644 | | - | (7) Add or subtract the amount necessary to make the adjusted |
---|
645 | | - | gross income of any taxpayer that placed Section 179 property (as |
---|
646 | | - | defined in Section 179 of the Internal Revenue Code) in service |
---|
647 | | - | in the current taxable year or in an earlier taxable year equal to |
---|
648 | | - | the amount of adjusted gross income that would have been |
---|
649 | | - | computed had an election for federal income tax purposes not |
---|
650 | | - | been made for the year in which the property was placed in |
---|
651 | | - | service to take deductions under Section 179 of the Internal |
---|
652 | | - | Revenue Code in a total amount exceeding the sum of: |
---|
653 | | - | (A) twenty-five thousand dollars ($25,000) to the extent |
---|
654 | | - | deductions under Section 179 of the Internal Revenue Code |
---|
655 | | - | were not elected as provided in clause (B); and |
---|
656 | | - | (B) for taxable years beginning after December 31, 2017, the |
---|
657 | | - | deductions elected under Section 179 of the Internal Revenue |
---|
658 | | - | Code on property acquired in an exchange if: |
---|
659 | | - | (i) the exchange would have been eligible for |
---|
660 | | - | nonrecognition of gain or loss under Section 1031 of the |
---|
661 | | - | Internal Revenue Code in effect on January 1, 2017; |
---|
662 | | - | (ii) the exchange is not eligible for nonrecognition of gain or |
---|
663 | | - | loss under Section 1031 of the Internal Revenue Code; and |
---|
664 | | - | (iii) the taxpayer made an election to take deductions under |
---|
665 | | - | Section 179 of the Internal Revenue Code with regard to the |
---|
666 | | - | acquired property in the year that the property was placed |
---|
667 | | - | into service. |
---|
668 | | - | The amount of deductions allowable for an item of property |
---|
669 | | - | under this clause may not exceed the amount of adjusted gross |
---|
670 | | - | income realized on the property that would have been deferred |
---|
671 | | - | under the Internal Revenue Code in effect on January 1, 2017. |
---|
672 | | - | (8) Subtract income that is: |
---|
673 | | - | (A) exempt from taxation under IC 6-3-2-21.7 (certain income |
---|
674 | | - | derived from patents); and |
---|
675 | | - | (B) included in the insurance company's taxable income under |
---|
676 | | - | the Internal Revenue Code. |
---|
677 | | - | (9) Add an amount equal to any income not included in gross |
---|
678 | | - | income as a result of the deferral of income arising from business |
---|
679 | | - | indebtedness discharged in connection with the reacquisition after |
---|
680 | | - | December 31, 2008, and before January 1, 2011, of an applicable |
---|
681 | | - | HEA 1251 — CC 1 17 |
---|
682 | | - | debt instrument, as provided in Section 108(i) of the Internal |
---|
683 | | - | Revenue Code. Subtract from the adjusted gross income of any |
---|
684 | | - | taxpayer that added an amount to adjusted gross income in a |
---|
685 | | - | previous year the amount necessary to offset the amount included |
---|
686 | | - | in federal gross income as a result of the deferral of income |
---|
687 | | - | arising from business indebtedness discharged in connection with |
---|
688 | | - | the reacquisition after December 31, 2008, and before January 1, |
---|
689 | | - | 2011, of an applicable debt instrument, as provided in Section |
---|
690 | | - | 108(i) of the Internal Revenue Code. |
---|
691 | | - | (10) Add an amount equal to any exempt insurance income under |
---|
692 | | - | Section 953(e) of the Internal Revenue Code that is active |
---|
693 | | - | financing income under Subpart F of Subtitle A, Chapter 1, |
---|
694 | | - | Subchapter N of the Internal Revenue Code. |
---|
695 | | - | (11) Add the amount excluded from federal gross income under |
---|
696 | | - | Section 103 of the Internal Revenue Code for interest received on |
---|
697 | | - | an obligation of a state other than Indiana, or a political |
---|
698 | | - | subdivision of such a state, that is acquired by the taxpayer after |
---|
699 | | - | December 31, 2011. |
---|
700 | | - | (12) For taxable years beginning after December 25, 2016, add: |
---|
701 | | - | (A) an amount equal to the amount reported by the taxpayer on |
---|
702 | | - | IRC 965 Transition Tax Statement, line 1; or |
---|
703 | | - | (B) if the taxpayer deducted an amount under Section 965(c) |
---|
704 | | - | of the Internal Revenue Code in determining the taxpayer's |
---|
705 | | - | taxable income for purposes of the federal income tax, the |
---|
706 | | - | amount deducted under Section 965(c) of the Internal Revenue |
---|
707 | | - | Code. |
---|
708 | | - | (13) Add an amount equal to the deduction that was claimed by |
---|
709 | | - | the taxpayer for the taxable year under Section 250(a)(1)(B) of the |
---|
710 | | - | Internal Revenue Code (attributable to global intangible |
---|
711 | | - | low-taxed income). The taxpayer shall separately specify the |
---|
712 | | - | amount of the reduction under Section 250(a)(1)(B)(i) of the |
---|
713 | | - | Internal Revenue Code and under Section 250(a)(1)(B)(ii) of the |
---|
714 | | - | Internal Revenue Code. |
---|
715 | | - | (14) Subtract any interest expense paid or accrued in the current |
---|
716 | | - | taxable year but not deducted as a result of the limitation imposed |
---|
717 | | - | under Section 163(j)(1) of the Internal Revenue Code. Add any |
---|
718 | | - | interest expense paid or accrued in a previous taxable year but |
---|
719 | | - | allowed as a deduction under Section 163 of the Internal Revenue |
---|
720 | | - | Code in the current taxable year. For purposes of this subdivision, |
---|
721 | | - | an interest expense is considered paid or accrued only in the first |
---|
722 | | - | taxable year the deduction would have been allowable under |
---|
723 | | - | Section 163 of the Internal Revenue Code if the limitation under |
---|
724 | | - | HEA 1251 — CC 1 18 |
---|
725 | | - | Section 163(j)(1) of the Internal Revenue Code did not exist. |
---|
726 | | - | (15) Subtract the amount that would have been excluded from |
---|
727 | | - | gross income but for the enactment of Section 118(b)(2) of the |
---|
728 | | - | Internal Revenue Code for taxable years ending after December |
---|
729 | | - | 22, 2017. |
---|
730 | | - | (16) Add an amount equal to the remainder of: |
---|
731 | | - | (A) the amount allowable as a deduction under Section 274(n) |
---|
732 | | - | of the Internal Revenue Code; minus |
---|
733 | | - | (B) the amount otherwise allowable as a deduction under |
---|
734 | | - | Section 274(n) of the Internal Revenue Code, if Section |
---|
735 | | - | 274(n)(2)(D) of the Internal Revenue Code was not in effect |
---|
736 | | - | for amounts paid or incurred after December 31, 2020. |
---|
737 | | - | (17) For taxable years ending after March 12, 2020, subtract an |
---|
738 | | - | amount equal to the deduction disallowed pursuant to: |
---|
739 | | - | (A) Section 2301(e) of the CARES Act (Public Law 116-136), |
---|
740 | | - | as modified by Sections 206 and 207 of the Taxpayer Certainty |
---|
741 | | - | and Disaster Relief Tax Act (Division EE of Public Law |
---|
742 | | - | 116-260); and |
---|
743 | | - | (B) Section 3134(e) of the Internal Revenue Code. |
---|
744 | | - | (18) Add or subtract any other amounts the taxpayer is: |
---|
745 | | - | (A) required to add or subtract; or |
---|
746 | | - | (B) entitled to deduct; |
---|
747 | | - | under IC 6-3-2. |
---|
748 | | - | (f) In the case of trusts and estates, "taxable income" (as defined for |
---|
749 | | - | trusts and estates in Section 641(b) of the Internal Revenue Code) |
---|
750 | | - | adjusted as follows: |
---|
751 | | - | (1) Subtract income that is exempt from taxation under this article |
---|
752 | | - | by the Constitution and statutes of the United States. |
---|
753 | | - | (2) Subtract an amount equal to the amount of a September 11 |
---|
754 | | - | terrorist attack settlement payment included in the federal |
---|
755 | | - | adjusted gross income of the estate of a victim of the September |
---|
756 | | - | 11 terrorist attack or a trust to the extent the trust benefits a victim |
---|
757 | | - | of the September 11 terrorist attack. |
---|
758 | | - | (3) Add or subtract the amount necessary to make the adjusted |
---|
759 | | - | gross income of any taxpayer that owns property for which bonus |
---|
760 | | - | depreciation was allowed in the current taxable year or in an |
---|
761 | | - | earlier taxable year equal to the amount of adjusted gross income |
---|
762 | | - | that would have been computed had an election not been made |
---|
763 | | - | under Section 168(k) of the Internal Revenue Code to apply bonus |
---|
764 | | - | depreciation to the property in the year that it was placed in |
---|
765 | | - | service. |
---|
766 | | - | (4) Add an amount equal to any deduction allowed under Section |
---|
767 | | - | HEA 1251 — CC 1 19 |
---|
768 | | - | 172 of the Internal Revenue Code (concerning net operating |
---|
769 | | - | losses). |
---|
770 | | - | (5) Add or subtract the amount necessary to make the adjusted |
---|
771 | | - | gross income of any taxpayer that placed Section 179 property (as |
---|
772 | | - | defined in Section 179 of the Internal Revenue Code) in service |
---|
773 | | - | in the current taxable year or in an earlier taxable year equal to |
---|
774 | | - | the amount of adjusted gross income that would have been |
---|
775 | | - | computed had an election for federal income tax purposes not |
---|
776 | | - | been made for the year in which the property was placed in |
---|
777 | | - | service to take deductions under Section 179 of the Internal |
---|
778 | | - | Revenue Code in a total amount exceeding the sum of: |
---|
779 | | - | (A) twenty-five thousand dollars ($25,000) to the extent |
---|
780 | | - | deductions under Section 179 of the Internal Revenue Code |
---|
781 | | - | were not elected as provided in clause (B); and |
---|
782 | | - | (B) for taxable years beginning after December 31, 2017, the |
---|
783 | | - | deductions elected under Section 179 of the Internal Revenue |
---|
784 | | - | Code on property acquired in an exchange if: |
---|
785 | | - | (i) the exchange would have been eligible for |
---|
786 | | - | nonrecognition of gain or loss under Section 1031 of the |
---|
787 | | - | Internal Revenue Code in effect on January 1, 2017; |
---|
788 | | - | (ii) the exchange is not eligible for nonrecognition of gain or |
---|
789 | | - | loss under Section 1031 of the Internal Revenue Code; and |
---|
790 | | - | (iii) the taxpayer made an election to take deductions under |
---|
791 | | - | Section 179 of the Internal Revenue Code with regard to the |
---|
792 | | - | acquired property in the year that the property was placed |
---|
793 | | - | into service. |
---|
794 | | - | The amount of deductions allowable for an item of property |
---|
795 | | - | under this clause may not exceed the amount of adjusted gross |
---|
796 | | - | income realized on the property that would have been deferred |
---|
797 | | - | under the Internal Revenue Code in effect on January 1, 2017. |
---|
798 | | - | (6) Subtract income that is: |
---|
799 | | - | (A) exempt from taxation under IC 6-3-2-21.7 (certain income |
---|
800 | | - | derived from patents); and |
---|
801 | | - | (B) included in the taxpayer's taxable income under the |
---|
802 | | - | Internal Revenue Code. |
---|
803 | | - | (7) Add an amount equal to any income not included in gross |
---|
804 | | - | income as a result of the deferral of income arising from business |
---|
805 | | - | indebtedness discharged in connection with the reacquisition after |
---|
806 | | - | December 31, 2008, and before January 1, 2011, of an applicable |
---|
807 | | - | debt instrument, as provided in Section 108(i) of the Internal |
---|
808 | | - | Revenue Code. Subtract from the adjusted gross income of any |
---|
809 | | - | taxpayer that added an amount to adjusted gross income in a |
---|
810 | | - | HEA 1251 — CC 1 20 |
---|
811 | | - | previous year the amount necessary to offset the amount included |
---|
812 | | - | in federal gross income as a result of the deferral of income |
---|
813 | | - | arising from business indebtedness discharged in connection with |
---|
814 | | - | the reacquisition after December 31, 2008, and before January 1, |
---|
815 | | - | 2011, of an applicable debt instrument, as provided in Section |
---|
816 | | - | 108(i) of the Internal Revenue Code. |
---|
817 | | - | (8) Add the amount excluded from federal gross income under |
---|
818 | | - | Section 103 of the Internal Revenue Code for interest received on |
---|
819 | | - | an obligation of a state other than Indiana, or a political |
---|
820 | | - | subdivision of such a state, that is acquired by the taxpayer after |
---|
821 | | - | December 31, 2011. |
---|
822 | | - | (9) For taxable years beginning after December 25, 2016, add an |
---|
823 | | - | amount equal to: |
---|
824 | | - | (A) the amount reported by the taxpayer on IRC 965 |
---|
825 | | - | Transition Tax Statement, line 1; |
---|
826 | | - | (B) if the taxpayer deducted an amount under Section 965(c) |
---|
827 | | - | of the Internal Revenue Code in determining the taxpayer's |
---|
828 | | - | taxable income for purposes of the federal income tax, the |
---|
829 | | - | amount deducted under Section 965(c) of the Internal Revenue |
---|
830 | | - | Code; and |
---|
831 | | - | (C) with regard to any amounts of income under Section 965 |
---|
832 | | - | of the Internal Revenue Code distributed by the taxpayer, the |
---|
833 | | - | deduction under Section 965(c) of the Internal Revenue Code |
---|
834 | | - | attributable to such distributed amounts and not reported to the |
---|
835 | | - | beneficiary. |
---|
836 | | - | For purposes of this article, the amount required to be added back |
---|
837 | | - | under clause (B) is not considered to be distributed or |
---|
838 | | - | distributable to a beneficiary of the estate or trust for purposes of |
---|
839 | | - | Sections 651 and 661 of the Internal Revenue Code. |
---|
840 | | - | (10) Subtract any interest expense paid or accrued in the current |
---|
841 | | - | taxable year but not deducted as a result of the limitation imposed |
---|
842 | | - | under Section 163(j)(1) of the Internal Revenue Code. Add any |
---|
843 | | - | interest expense paid or accrued in a previous taxable year but |
---|
844 | | - | allowed as a deduction under Section 163 of the Internal Revenue |
---|
845 | | - | Code in the current taxable year. For purposes of this subdivision, |
---|
846 | | - | an interest expense is considered paid or accrued only in the first |
---|
847 | | - | taxable year the deduction would have been allowable under |
---|
848 | | - | Section 163 of the Internal Revenue Code if the limitation under |
---|
849 | | - | Section 163(j)(1) of the Internal Revenue Code did not exist. |
---|
850 | | - | (11) Add an amount equal to the deduction for qualified business |
---|
851 | | - | income that was claimed by the taxpayer for the taxable year |
---|
852 | | - | under Section 199A of the Internal Revenue Code. |
---|
853 | | - | HEA 1251 — CC 1 21 |
---|
854 | | - | (12) Subtract the amount that would have been excluded from |
---|
855 | | - | gross income but for the enactment of Section 118(b)(2) of the |
---|
856 | | - | Internal Revenue Code for taxable years ending after December |
---|
857 | | - | 22, 2017. |
---|
858 | | - | (13) Add an amount equal to the remainder of: |
---|
859 | | - | (A) the amount allowable as a deduction under Section 274(n) |
---|
860 | | - | of the Internal Revenue Code; minus |
---|
861 | | - | (B) the amount otherwise allowable as a deduction under |
---|
862 | | - | Section 274(n) of the Internal Revenue Code, if Section |
---|
863 | | - | 274(n)(2)(D) of the Internal Revenue Code was not in effect |
---|
864 | | - | for amounts paid or incurred after December 31, 2020. |
---|
865 | | - | (14) For taxable years beginning after December 31, 2017, and |
---|
866 | | - | before January 1, 2021, add an amount equal to the excess |
---|
867 | | - | business loss of the taxpayer as defined in Section 461(l)(3) of the |
---|
868 | | - | Internal Revenue Code. In addition: |
---|
869 | | - | (A) If a taxpayer has an excess business loss under this |
---|
870 | | - | subdivision and also has modifications under subdivisions (3) |
---|
871 | | - | and (5) for property placed in service during the taxable year, |
---|
872 | | - | the taxpayer shall treat a portion of the taxable year |
---|
873 | | - | modifications for that property as occurring in the taxable year |
---|
874 | | - | the property is placed in service and a portion of the |
---|
875 | | - | modifications as occurring in the immediately following |
---|
876 | | - | taxable year. |
---|
877 | | - | (B) The portion of the modifications under subdivisions (3) |
---|
878 | | - | and (5) for property placed in service during the taxable year |
---|
879 | | - | treated as occurring in the taxable year in which the property |
---|
880 | | - | is placed in service equals: |
---|
881 | | - | (i) the modification for the property otherwise determined |
---|
882 | | - | under this section; minus |
---|
883 | | - | (ii) the excess business loss disallowed under this |
---|
884 | | - | subdivision; |
---|
885 | | - | but not less than zero (0). |
---|
886 | | - | (C) The portion of the modifications under subdivisions (3) |
---|
887 | | - | and (5) for property placed in service during the taxable year |
---|
888 | | - | treated as occurring in the taxable year immediately following |
---|
889 | | - | the taxable year in which the property is placed in service |
---|
890 | | - | equals the modification for the property otherwise determined |
---|
891 | | - | under this section minus the amount in clause (B). |
---|
892 | | - | (D) Any reallocation of modifications between taxable years |
---|
893 | | - | under clauses (B) and (C) shall be first allocated to the |
---|
894 | | - | modification under subdivision (3), then to the modification |
---|
895 | | - | under subdivision (5). |
---|
896 | | - | HEA 1251 — CC 1 22 |
---|
897 | | - | (15) For taxable years ending after March 12, 2020, subtract an |
---|
898 | | - | amount equal to the deduction disallowed pursuant to: |
---|
899 | | - | (A) Section 2301(e) of the CARES Act (Public Law 116-136), |
---|
900 | | - | as modified by Sections 206 and 207 of the Taxpayer Certainty |
---|
901 | | - | and Disaster Relief Tax Act (Division EE of Public Law |
---|
902 | | - | 116-260); and |
---|
903 | | - | (B) Section 3134(e) of the Internal Revenue Code. |
---|
904 | | - | (16) Add or subtract any other amounts the taxpayer is: |
---|
905 | | - | (A) required to add or subtract; or |
---|
906 | | - | (B) entitled to deduct; |
---|
907 | | - | under IC 6-3-2. |
---|
908 | | - | (g) Subsections (a)(34), (b)(19), (d)(18), (e)(18), or (f)(16) may not |
---|
909 | | - | be construed to require an add back or allow a deduction or exemption |
---|
910 | | - | more than once for a particular add back, deduction, or exemption. |
---|
911 | | - | (h) For taxable years beginning after December 25, 2016, if: |
---|
912 | | - | (1) a taxpayer is a shareholder, either directly or indirectly, in a |
---|
913 | | - | corporation that is an E&P deficit foreign corporation as defined |
---|
914 | | - | in Section 965(b)(3)(B) of the Internal Revenue Code, and the |
---|
915 | | - | earnings and profit deficit, or a portion of the earnings and profit |
---|
916 | | - | deficit, of the E&P deficit foreign corporation is permitted to |
---|
917 | | - | reduce the federal adjusted gross income or federal taxable |
---|
918 | | - | income of the taxpayer, the deficit, or the portion of the deficit, |
---|
919 | | - | shall also reduce the amount taxable under this section to the |
---|
920 | | - | extent permitted under the Internal Revenue Code, however, in no |
---|
921 | | - | case shall this permit a reduction in the amount taxable under |
---|
922 | | - | Section 965 of the Internal Revenue Code for purposes of this |
---|
923 | | - | section to be less than zero (0); and |
---|
924 | | - | (2) the Internal Revenue Service issues guidance that such an |
---|
925 | | - | income or deduction is not reported directly on a federal tax |
---|
926 | | - | return or is to be reported in a manner different than specified in |
---|
927 | | - | this section, this section shall be construed as if federal adjusted |
---|
928 | | - | gross income or federal taxable income included the income or |
---|
929 | | - | deduction. |
---|
930 | | - | (i) If a partner is required to include an item of income, a deduction, |
---|
931 | | - | or another tax attribute in the partner's adjusted gross income tax return |
---|
932 | | - | pursuant to IC 6-3-4.5, such item shall be considered to be includible |
---|
933 | | - | in the partner's federal adjusted gross income or federal taxable |
---|
934 | | - | income, regardless of whether such item is actually required to be |
---|
935 | | - | reported by the partner for federal income tax purposes. For purposes |
---|
936 | | - | of this subsection: |
---|
937 | | - | (1) items for which a valid election is made under IC 6-3-4.5-6, |
---|
938 | | - | IC 6-3-4.5-8, or IC 6-3-4.5-9 shall not be required to be included |
---|
939 | | - | HEA 1251 — CC 1 23 |
---|
940 | | - | in the partner's adjusted gross income or taxable income; and |
---|
941 | | - | (2) items for which the partnership did not make an election under |
---|
942 | | - | IC 6-3-4.5-6, IC 6-3-4.5-8, or IC 6-3-4.5-9, but for which the |
---|
943 | | - | partnership is required to remit tax pursuant to IC 6-3-4.5-18, |
---|
944 | | - | shall be included in the partner's adjusted gross income or taxable |
---|
945 | | - | income. |
---|
946 | | - | SECTION 2. IC 10-13-3-39, AS AMENDED BY P.L.243-2019, |
---|
947 | | - | SECTION 1, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE |
---|
948 | | - | JULY 1, 2022]: Sec. 39. (a) The department is designated as the |
---|
949 | | - | authorized agency to receive requests for, process, and disseminate the |
---|
950 | | - | results of national criminal history background checks that comply with |
---|
951 | | - | this section and 42 U.S.C. 5119a. |
---|
952 | | - | (b) A qualified entity may contact the department to request a |
---|
953 | | - | national criminal history background check on any of the following |
---|
954 | | - | persons: |
---|
955 | | - | (1) A person who seeks to be or is employed with the qualified |
---|
956 | | - | entity. A request under this subdivision must be made not later |
---|
957 | | - | than three (3) months after the person is initially employed by the |
---|
958 | | - | qualified entity. |
---|
959 | | - | (2) A person who seeks to volunteer or is a volunteer with the |
---|
960 | | - | qualified entity. A request under this subdivision must be made |
---|
961 | | - | not later than three (3) months after the person initially volunteers |
---|
962 | | - | with the qualified entity. |
---|
963 | | - | (3) A person for whom a national criminal history background |
---|
964 | | - | check is required under any law relating to the licensing of a |
---|
965 | | - | home, center, or other facility for purposes of day care or |
---|
966 | | - | residential care of children. |
---|
967 | | - | (4) A person for whom a national criminal history background |
---|
968 | | - | check is permitted for purposes of: |
---|
969 | | - | (A) placement of a child in a foster family home, a prospective |
---|
970 | | - | adoptive home, or the home of a relative, legal guardian to |
---|
971 | | - | whom IC 29-3-8-9 applies, or other caretaker under section |
---|
972 | | - | 27.5 of this chapter or IC 31-34; |
---|
973 | | - | (B) a report concerning an adoption as required by IC 31-19-8; |
---|
974 | | - | (C) collaborative care host homes and supervised independent |
---|
975 | | - | living arrangements as provided in IC 31-28-5.8-5.5; or |
---|
976 | | - | (D) reunification of a child with a parent, guardian, or |
---|
977 | | - | custodian as provided in IC 31-34-21-5.5. |
---|
978 | | - | (5) A person for whom a national criminal history background |
---|
979 | | - | check is required for the licensing of a group home, child caring |
---|
980 | | - | institution, child placing agency, or foster home under IC 31-27. |
---|
981 | | - | (6) A person for whom a national criminal history background |
---|
982 | | - | HEA 1251 — CC 1 24 |
---|
983 | | - | check is required for determining the individual's suitability as an |
---|
984 | | - | employee of a contractor of the state under section 38.5(a)(1) of |
---|
985 | | - | this chapter. |
---|
986 | | - | (c) A qualified entity must submit a request under subsection (b) in |
---|
987 | | - | the form required by the department and provide a set of the person's |
---|
988 | | - | fingerprints and any required fees with the request. |
---|
989 | | - | (d) If a qualified entity makes a request in conformity with |
---|
990 | | - | subsection (b), the department shall submit the set of fingerprints |
---|
991 | | - | provided with the request to the Federal Bureau of Investigation for a |
---|
992 | | - | national criminal history background check. The department shall |
---|
993 | | - | respond to the request in conformity with: |
---|
994 | | - | (1) the requirements of 42 U.S.C. 5119a; and |
---|
995 | | - | (2) the regulations prescribed by the Attorney General of the |
---|
996 | | - | United States under 42 U.S.C. 5119a. |
---|
997 | | - | (e) Subsection (f): |
---|
998 | | - | (1) applies to a qualified entity that: |
---|
999 | | - | (A) is not a school corporation or a special education |
---|
1000 | | - | cooperative; or |
---|
1001 | | - | (B) is a school corporation or a special education cooperative |
---|
1002 | | - | and seeks a national criminal history background check for a |
---|
1003 | | - | volunteer; and |
---|
1004 | | - | (2) does not apply to a qualified entity that is a: |
---|
1005 | | - | (A) home health agency licensed under IC 16-27-1; or |
---|
1006 | | - | (B) personal services agency licensed under IC 16-27-4. |
---|
1007 | | - | (f) After receiving the results of a national criminal history |
---|
1008 | | - | background check from the Federal Bureau of Investigation, the |
---|
1009 | | - | department shall make a determination whether the person who is the |
---|
1010 | | - | subject of a request has been convicted of: |
---|
1011 | | - | (1) an offense described in IC 20-26-5-11; |
---|
1012 | | - | (2) in the case of a foster family home, a nonwaivable offense as |
---|
1013 | | - | defined in IC 31-9-2-84.8; |
---|
1014 | | - | (3) in the case of a prospective adoptive home, a nonwaivable |
---|
1015 | | - | offense under IC 31-9-2-84.8; |
---|
1016 | | - | (4) any other felony; or |
---|
1017 | | - | (5) any misdemeanor; |
---|
1018 | | - | and convey the determination to the requesting qualified entity. |
---|
1019 | | - | (g) This subsection applies to a qualified entity that: |
---|
1020 | | - | (1) is a school corporation or a special education cooperative; and |
---|
1021 | | - | (2) seeks a national criminal history background check to |
---|
1022 | | - | determine whether to employ or continue the employment of a |
---|
1023 | | - | certificated employee, or a noncertificated employee, or an |
---|
1024 | | - | adjunct teacher who holds a permit under IC 20-28-5-27 of a |
---|
1025 | | - | HEA 1251 — CC 1 25 |
---|
1026 | | - | school corporation or an equivalent position with a special |
---|
1027 | | - | education cooperative. |
---|
1028 | | - | After receiving the results of a national criminal history background |
---|
1029 | | - | check from the Federal Bureau of Investigation, the department may |
---|
1030 | | - | exchange identification records concerning convictions for offenses |
---|
1031 | | - | described in IC 20-26-5-11 with the school corporation or special |
---|
1032 | | - | education cooperative solely for purposes of making an employment |
---|
1033 | | - | determination. The exchange may be made only for the official use of |
---|
1034 | | - | the officials with authority to make the employment determination. The |
---|
1035 | | - | exchange is subject to the restrictions on dissemination imposed under |
---|
1036 | | - | P.L.92-544, (86 Stat. 1115) (1972). |
---|
1037 | | - | (h) This subsection applies to a qualified entity (as defined in |
---|
1038 | | - | IC 10-13-3-16) that is a public agency under IC 5-14-1.5-2(a)(1). After |
---|
1039 | | - | receiving the results of a national criminal history background check |
---|
1040 | | - | from the Federal Bureau of Investigation, the department shall provide |
---|
1041 | | - | a copy to the public agency. Except as permitted by federal law, the |
---|
1042 | | - | public agency may not share the information contained in the national |
---|
1043 | | - | criminal history background check with a private agency. |
---|
1044 | | - | (i) This subsection applies to a qualified entity that is a: |
---|
1045 | | - | (1) home health agency licensed under IC 16-27-1; or |
---|
1046 | | - | (2) personal services agency licensed under IC 16-27-4. |
---|
1047 | | - | After receiving the results of a national criminal history background |
---|
1048 | | - | check from the Federal Bureau of Investigation, the department shall |
---|
1049 | | - | make a determination whether the applicant has been convicted of an |
---|
1050 | | - | offense described in IC 16-27-2-5(a) and convey the determination to |
---|
1051 | | - | the requesting qualified entity. |
---|
1052 | | - | (j) The department: |
---|
1053 | | - | (1) may permanently retain an applicant's fingerprints submitted |
---|
1054 | | - | under this section; and |
---|
1055 | | - | (2) shall retain the applicant's fingerprints separately from |
---|
1056 | | - | fingerprints collected under section 24 of this chapter. |
---|
1057 | | - | SECTION 3. IC 20-18-2-1.7, AS ADDED BY P.L.216-2021, |
---|
1058 | | - | SECTION 6, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE |
---|
1059 | | - | JULY 1, 2022]: Sec. 1.7. (a) "Appropriate vehicle" means a vehicle |
---|
1060 | | - | that: |
---|
1061 | | - | (1) is owned by a school corporation or contracted for by the |
---|
1062 | | - | school corporation; and |
---|
1063 | | - | (2) has a seating capacity of not more than eight (8) fifteen (15) |
---|
1064 | | - | passengers, including the driver. |
---|
1065 | | - | (b) The term includes a car, truck, sport utility vehicle, or minivan, |
---|
1066 | | - | or van. |
---|
1067 | | - | SECTION 4. IC 20-19-3-25 IS ADDED TO THE INDIANA CODE |
---|
1068 | | - | HEA 1251 — CC 1 26 |
---|
1069 | | - | AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY |
---|
1070 | | - | 1, 2022]: Sec. 25. (a) The department shall establish an online |
---|
1071 | | - | adjunct teacher portal on the department's Internet web site or |
---|
1072 | | - | incorporate into the teacher referral system developed under |
---|
1073 | | - | IC 20-20-3 a functionality to allow: |
---|
1074 | | - | (1) a school corporation to post a vacant adjunct teacher |
---|
1075 | | - | position; and |
---|
1076 | | - | (2) an individual to: |
---|
1077 | | - | (A) post a resume; |
---|
1078 | | - | (B) post any other information requested by the school |
---|
1079 | | - | corporation through the portal or system; |
---|
1080 | | - | (C) make inquiries to the school corporation through the |
---|
1081 | | - | portal or system; and |
---|
1082 | | - | (D) view information relating to adjunct teachers |
---|
| 84 | + | 1 SECTION 1. IC 10-13-3-39, AS AMENDED BY P.L.243-2019, |
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| 85 | + | 2 SECTION 1, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE |
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| 86 | + | 3 JULY 1, 2022]: Sec. 39. (a) The department is designated as the |
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| 87 | + | 4 authorized agency to receive requests for, process, and disseminate the |
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| 88 | + | 5 results of national criminal history background checks that comply with |
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| 89 | + | 6 this section and 42 U.S.C. 5119a. |
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| 90 | + | 7 (b) A qualified entity may contact the department to request a |
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| 91 | + | 8 national criminal history background check on any of the following |
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| 92 | + | 9 persons: |
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| 93 | + | 10 (1) A person who seeks to be or is employed with the qualified |
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| 94 | + | 11 entity. A request under this subdivision must be made not later |
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| 95 | + | 12 than three (3) months after the person is initially employed by the |
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| 96 | + | 13 qualified entity. |
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| 97 | + | 14 (2) A person who seeks to volunteer or is a volunteer with the |
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| 98 | + | 15 qualified entity. A request under this subdivision must be made |
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| 99 | + | EH 1251—LS 7066/DI 116 2 |
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| 100 | + | 1 not later than three (3) months after the person initially volunteers |
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| 101 | + | 2 with the qualified entity. |
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| 102 | + | 3 (3) A person for whom a national criminal history background |
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| 103 | + | 4 check is required under any law relating to the licensing of a |
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| 104 | + | 5 home, center, or other facility for purposes of day care or |
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| 105 | + | 6 residential care of children. |
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| 106 | + | 7 (4) A person for whom a national criminal history background |
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| 107 | + | 8 check is permitted for purposes of: |
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| 108 | + | 9 (A) placement of a child in a foster family home, a prospective |
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| 109 | + | 10 adoptive home, or the home of a relative, legal guardian to |
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| 110 | + | 11 whom IC 29-3-8-9 applies, or other caretaker under section |
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| 111 | + | 12 27.5 of this chapter or IC 31-34; |
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| 112 | + | 13 (B) a report concerning an adoption as required by IC 31-19-8; |
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| 113 | + | 14 (C) collaborative care host homes and supervised independent |
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| 114 | + | 15 living arrangements as provided in IC 31-28-5.8-5.5; or |
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| 115 | + | 16 (D) reunification of a child with a parent, guardian, or |
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| 116 | + | 17 custodian as provided in IC 31-34-21-5.5. |
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| 117 | + | 18 (5) A person for whom a national criminal history background |
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| 118 | + | 19 check is required for the licensing of a group home, child caring |
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| 119 | + | 20 institution, child placing agency, or foster home under IC 31-27. |
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| 120 | + | 21 (6) A person for whom a national criminal history background |
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| 121 | + | 22 check is required for determining the individual's suitability as an |
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| 122 | + | 23 employee of a contractor of the state under section 38.5(a)(1) of |
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| 123 | + | 24 this chapter. |
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| 124 | + | 25 (c) A qualified entity must submit a request under subsection (b) in |
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| 125 | + | 26 the form required by the department and provide a set of the person's |
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| 126 | + | 27 fingerprints and any required fees with the request. |
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| 127 | + | 28 (d) If a qualified entity makes a request in conformity with |
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| 128 | + | 29 subsection (b), the department shall submit the set of fingerprints |
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| 129 | + | 30 provided with the request to the Federal Bureau of Investigation for a |
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| 130 | + | 31 national criminal history background check. The department shall |
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| 131 | + | 32 respond to the request in conformity with: |
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| 132 | + | 33 (1) the requirements of 42 U.S.C. 5119a; and |
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| 133 | + | 34 (2) the regulations prescribed by the Attorney General of the |
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| 134 | + | 35 United States under 42 U.S.C. 5119a. |
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| 135 | + | 36 (e) Subsection (f): |
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| 136 | + | 37 (1) applies to a qualified entity that: |
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| 137 | + | 38 (A) is not a school corporation or a special education |
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| 138 | + | 39 cooperative; or |
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| 139 | + | 40 (B) is a school corporation or a special education cooperative |
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| 140 | + | 41 and seeks a national criminal history background check for a |
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| 141 | + | 42 volunteer; and |
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| 142 | + | EH 1251—LS 7066/DI 116 3 |
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| 143 | + | 1 (2) does not apply to a qualified entity that is a: |
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| 144 | + | 2 (A) home health agency licensed under IC 16-27-1; or |
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| 145 | + | 3 (B) personal services agency licensed under IC 16-27-4. |
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| 146 | + | 4 (f) After receiving the results of a national criminal history |
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| 147 | + | 5 background check from the Federal Bureau of Investigation, the |
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| 148 | + | 6 department shall make a determination whether the person who is the |
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| 149 | + | 7 subject of a request has been convicted of: |
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| 150 | + | 8 (1) an offense described in IC 20-26-5-11; |
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| 151 | + | 9 (2) in the case of a foster family home, a nonwaivable offense as |
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| 152 | + | 10 defined in IC 31-9-2-84.8; |
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| 153 | + | 11 (3) in the case of a prospective adoptive home, a nonwaivable |
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| 154 | + | 12 offense under IC 31-9-2-84.8; |
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| 155 | + | 13 (4) any other felony; or |
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| 156 | + | 14 (5) any misdemeanor; |
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| 157 | + | 15 and convey the determination to the requesting qualified entity. |
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| 158 | + | 16 (g) This subsection applies to a qualified entity that: |
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| 159 | + | 17 (1) is a school corporation or a special education cooperative; and |
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| 160 | + | 18 (2) seeks a national criminal history background check to |
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| 161 | + | 19 determine whether to employ or continue the employment of a |
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| 162 | + | 20 certificated employee, or a noncertificated employee, or an |
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| 163 | + | 21 adjunct teacher who holds a permit under IC 20-28-5-27 of a |
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| 164 | + | 22 school corporation or an equivalent position with a special |
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| 165 | + | 23 education cooperative. |
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| 166 | + | 24 After receiving the results of a national criminal history background |
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| 167 | + | 25 check from the Federal Bureau of Investigation, the department may |
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| 168 | + | 26 exchange identification records concerning convictions for offenses |
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| 169 | + | 27 described in IC 20-26-5-11 with the school corporation or special |
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| 170 | + | 28 education cooperative solely for purposes of making an employment |
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| 171 | + | 29 determination. The exchange may be made only for the official use of |
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| 172 | + | 30 the officials with authority to make the employment determination. The |
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| 173 | + | 31 exchange is subject to the restrictions on dissemination imposed under |
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| 174 | + | 32 P.L.92-544, (86 Stat. 1115) (1972). |
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| 175 | + | 33 (h) This subsection applies to a qualified entity (as defined in |
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| 176 | + | 34 IC 10-13-3-16) that is a public agency under IC 5-14-1.5-2(a)(1). After |
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| 177 | + | 35 receiving the results of a national criminal history background check |
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| 178 | + | 36 from the Federal Bureau of Investigation, the department shall provide |
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| 179 | + | 37 a copy to the public agency. Except as permitted by federal law, the |
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| 180 | + | 38 public agency may not share the information contained in the national |
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| 181 | + | 39 criminal history background check with a private agency. |
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| 182 | + | 40 (i) This subsection applies to a qualified entity that is a: |
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| 183 | + | 41 (1) home health agency licensed under IC 16-27-1; or |
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| 184 | + | 42 (2) personal services agency licensed under IC 16-27-4. |
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| 185 | + | EH 1251—LS 7066/DI 116 4 |
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| 186 | + | 1 After receiving the results of a national criminal history background |
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| 187 | + | 2 check from the Federal Bureau of Investigation, the department shall |
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| 188 | + | 3 make a determination whether the applicant has been convicted of an |
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| 189 | + | 4 offense described in IC 16-27-2-5(a) and convey the determination to |
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| 190 | + | 5 the requesting qualified entity. |
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| 191 | + | 6 (j) The department: |
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| 192 | + | 7 (1) may permanently retain an applicant's fingerprints submitted |
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| 193 | + | 8 under this section; and |
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| 194 | + | 9 (2) shall retain the applicant's fingerprints separately from |
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| 195 | + | 10 fingerprints collected under section 24 of this chapter. |
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| 196 | + | 11 SECTION 2. IC 20-18-2-1.7, AS ADDED BY P.L.216-2021, |
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| 197 | + | 12 SECTION 6, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE |
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| 198 | + | 13 JULY 1, 2022]: Sec. 1.7. (a) "Appropriate vehicle" means a vehicle |
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| 199 | + | 14 that: |
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| 200 | + | 15 (1) is owned by a school corporation or contracted for by the |
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| 201 | + | 16 school corporation; and |
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| 202 | + | 17 (2) has a seating capacity of not more than eight (8) fifteen (15) |
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| 203 | + | 18 passengers, including the driver. |
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| 204 | + | 19 (b) The term includes a car, truck, sport utility vehicle, or minivan, |
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| 205 | + | 20 or van. |
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| 206 | + | 21 SECTION 3. IC 20-19-3-25 IS ADDED TO THE INDIANA CODE |
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| 207 | + | 22 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY |
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| 208 | + | 23 1, 2022]: Sec. 25. (a) The department shall establish an online |
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| 209 | + | 24 adjunct teacher portal on the department's Internet web site or |
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| 210 | + | 25 incorporate into the teacher referral system developed under |
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| 211 | + | 26 IC 20-20-3 a functionality to allow: |
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| 212 | + | 27 (1) a school corporation to post a vacant adjunct teacher |
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| 213 | + | 28 position; and |
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| 214 | + | 29 (2) an individual to: |
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| 215 | + | 30 (A) post a resume; |
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| 216 | + | 31 (B) post any other information requested by the school |
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| 217 | + | 32 corporation through the portal or system; |
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| 218 | + | 33 (C) make inquiries to the school corporation through the |
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| 219 | + | 34 portal or system; and |
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| 220 | + | 35 (D) view information relating to adjunct teachers |
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| 221 | + | 36 employed by a particular school corporation reported to |
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| 222 | + | 37 the department in accordance with IC 20-28-5-27(g). |
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| 223 | + | 38 (b) The department shall post the information received under |
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| 224 | + | 39 IC 20-28-5-27(g) on the department's portal or teacher referral |
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| 225 | + | 40 system described in subsection (a). |
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| 226 | + | 41 SECTION 4. IC 20-19-3-26 IS ADDED TO THE INDIANA CODE |
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| 227 | + | 42 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY |
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| 228 | + | EH 1251—LS 7066/DI 116 5 |
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| 229 | + | 1 1, 2022]: Sec. 26. (a) The department shall apply to the United |
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| 230 | + | 2 States Department of Education for assessment flexibility. |
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| 231 | + | 3 (b) The application submitted in accordance with subsection (a) |
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| 232 | + | 4 must include the following: |
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| 233 | + | 5 (1) A plan to administer a statewide summative examination |
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| 234 | + | 6 in grade 3, grade 5, grade 8, and grade 11. |
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| 235 | + | 7 (2) A plan to assist schools in the assessment of subject matter |
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| 236 | + | 8 mastery in grades in which a statewide summative |
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| 237 | + | 9 examination is not administered. |
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| 238 | + | 10 (3) A plan to implement the approved assessment changes in |
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| 239 | + | 11 conjunction with the implementation of revised academic |
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| 240 | + | 12 standards required under IC 20-31-3-1(d). |
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| 241 | + | 13 SECTION 5. IC 20-19-3-27 IS ADDED TO THE INDIANA CODE |
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| 242 | + | 14 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE |
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| 243 | + | 15 UPON PASSAGE]: Sec. 27. (a) The department shall prepare a |
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| 244 | + | 16 report that includes information and, as applicable, |
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| 245 | + | 17 recommendations regarding the following: |
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| 246 | + | 18 (1) Establishing and implementing a program concerning |
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| 247 | + | 19 parent-teacher compacts in Indiana that would allow the |
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| 248 | + | 20 following to be done by a teacher who enters into a compact |
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| 249 | + | 21 with a parent to teach the parent's child: |
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| 250 | + | 22 (A) Participate in the Indiana state teachers' retirement |
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| 251 | + | 23 fund under IC 5-10.4 and receive or participate in any |
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| 252 | + | 24 other relevant retirement benefits or programs. |
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| 253 | + | 25 (B) Receive tuition support for each student who the |
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| 254 | + | 26 teacher teaches under a parent-teacher compact. |
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| 255 | + | 27 (C) Participate in any state employee health plan, life |
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| 256 | + | 28 insurance plan, or disability insurance plan. |
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| 257 | + | 29 (2) The costs to the department in administering a |
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| 258 | + | 30 parent-teacher compact program. |
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| 259 | + | 31 (3) Costs associated with allowing teachers who enter into a |
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| 260 | + | 32 parent-teacher compact to participate in and receive tuition |
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| 261 | + | 33 support and benefits listed in subdivision (1)(A) through |
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| 262 | + | 34 (1)(C). |
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| 263 | + | 35 (4) Information that should be included in a parent-teacher |
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| 264 | + | 36 compact. |
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| 265 | + | 37 (5) Annual deadlines for submitting a parent-teacher compact |
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| 266 | + | 38 to the department. |
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| 267 | + | 39 (6) Any requirements under law that would or should apply |
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| 268 | + | 40 to teachers teaching under a parent-teacher compact, |
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| 269 | + | 41 including teacher qualifications, expanded criminal history |
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| 270 | + | 42 checks, and Indiana expanded child protection index checks. |
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| 271 | + | EH 1251—LS 7066/DI 116 6 |
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| 272 | + | 1 (7) Any requirements under law that would or should apply |
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| 273 | + | 2 to a student taught under a parent-teacher compact. |
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| 274 | + | 3 (8) The manner in which the department would make tuition |
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| 275 | + | 4 support distributions to a teacher under a parent-teacher |
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| 276 | + | 5 compact program. |
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| 277 | + | 6 (9) Establishing, maintaining, and transferring education |
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| 278 | + | 7 records of students taught under a parent-teacher compact. |
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| 279 | + | 8 (10) Any other matters the department determines are |
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| 280 | + | 9 relevant regarding establishing and implementing a |
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| 281 | + | 10 parent-teacher compact program. |
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| 282 | + | 11 (b) Not later than November 1, 2022, the department shall |
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| 283 | + | 12 submit the report prepared under subsection (a) to the legislative |
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| 284 | + | 13 council in an electronic format under IC 5-14-6. |
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| 285 | + | 14 (c) This section expires July 1, 2023. |
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| 286 | + | 15 SECTION 6. IC 20-27-2-10, AS ADDED BY P.L.1-2005, |
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| 287 | + | 16 SECTION 11, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE |
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| 288 | + | 17 JULY 1, 2022]: Sec. 10. "Special purpose bus" means a motor vehicle: |
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| 289 | + | 18 (1) that is designed and constructed for the accommodation of |
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| 290 | + | 19 more than ten (10) passengers; |
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| 291 | + | 20 (2) that: |
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| 292 | + | 21 (A) meets the federal school bus safety requirements under 49 |
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| 293 | + | 22 U.S.C. 30125 except the: |
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| 294 | + | 23 (i) stop signal arm required under federal motor vehicle |
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| 295 | + | 24 safety standard (FMVSS) no. 131; and |
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| 296 | + | 25 (ii) flashing lamps required under federal motor vehicle |
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| 297 | + | 26 safety standard (FMVSS) no. 108; |
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| 298 | + | 27 (B) when owned by a school corporation and used to transport |
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| 299 | + | 28 students, complies with the Federal Motor Carrier Safety |
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| 300 | + | 29 Regulations as prescribed by the United States Department of |
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| 301 | + | 30 Transportation Federal Motor Carrier Safety Administration as |
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| 302 | + | 31 set forth in 49 CFR Chapter III Subchapter B; or |
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| 303 | + | 32 (C) when owned by a school corporation and used to transport |
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| 304 | + | 33 students, is a motor coach type bus; with a capacity of at least |
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| 305 | + | 34 thirty (30) passengers and a gross vehicle weight rating greater |
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| 306 | + | 35 than twenty-six thousand (26,000) pounds; and |
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| 307 | + | 36 (3) that is used by a school corporation for transportation |
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| 308 | + | 37 purposes appropriate under IC 20-27-9-5. |
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| 309 | + | 38 SECTION 7. IC 20-27-8-1, AS AMENDED BY P.L.167-2018, |
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| 310 | + | 39 SECTION 3, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE |
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| 311 | + | 40 JULY 1, 2022]: Sec. 1. (a) An individual may not drive a school bus for |
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| 312 | + | 41 the transportation of students or be employed as a school bus monitor |
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| 313 | + | 42 unless the individual satisfies the following requirements: |
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| 314 | + | EH 1251—LS 7066/DI 116 7 |
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| 315 | + | 1 (1) Is of good moral character. |
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| 316 | + | 2 (2) Does not use intoxicating liquor during school hours. |
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| 317 | + | 3 (3) Does not use intoxicating liquor to excess at any time. |
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| 318 | + | 4 (4) Is not addicted to any narcotic drug. |
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| 319 | + | 5 (5) Is at least: |
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| 320 | + | 6 (A) twenty-one (21) years of age for driving a school bus; or |
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| 321 | + | 7 (B) eighteen (18) years of age for employment as a school bus |
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| 322 | + | 8 monitor. |
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| 323 | + | 9 (6) In the case of a school bus driver, holds a valid public |
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| 324 | + | 10 passenger chauffeur's license or commercial driver's license |
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| 325 | + | 11 issued by the state or any other state. |
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| 326 | + | 12 (7) Possesses the following required physical characteristics: |
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| 327 | + | 13 (A) Sufficient physical ability to be a school bus driver, as |
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| 328 | + | 14 determined by the committee. |
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| 329 | + | 15 (B) The full normal use of both hands, both arms, both feet, |
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| 330 | + | 16 both legs, both eyes, and both ears. |
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| 331 | + | 17 (C) Freedom from any communicable disease that: |
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| 332 | + | 18 (i) may be transmitted through airborne or droplet means; or |
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| 333 | + | 19 (ii) requires isolation of the infected person under 410 |
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| 334 | + | 20 IAC 1-2.3. |
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| 335 | + | 21 (D) Freedom from any mental, nervous, organic, or functional |
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| 336 | + | 22 disease that might impair the person's ability to properly |
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| 337 | + | 23 operate a school bus. |
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| 338 | + | 24 (E) This clause does not apply to a school bus monitor. Visual |
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| 339 | + | 25 acuity, with or without glasses, of at least 20/40 in each eye |
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| 340 | + | 26 equal to the vision requirements under 49 CFR 391.41 and |
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| 341 | + | 27 a field of vision with one hundred fifty (150) degree minimum |
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| 342 | + | 28 and with depth perception of at least eighty percent (80%) or |
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| 343 | + | 29 forty-eight (48) seconds of arc or less angle of stereopsis. |
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| 344 | + | 30 (b) This subsection applies to a school bus monitor. |
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| 345 | + | 31 Notwithstanding subsection (a)(5)(B), a school corporation or school |
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| 346 | + | 32 bus driver may not employ an individual who is less than twenty-one |
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| 347 | + | 33 (21) years of age as a school bus monitor unless the school corporation |
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| 348 | + | 34 or school bus driver does not receive a sufficient number of qualified |
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| 349 | + | 35 applicants for employment as a school bus monitor who are at least |
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| 350 | + | 36 twenty-one (21) years of age. A school corporation or school bus driver |
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| 351 | + | 37 shall maintain a record of applicants, their ages, and their qualifications |
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| 352 | + | 38 to show compliance with this subsection. |
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| 353 | + | 39 SECTION 8. IC 20-27-9-5, AS AMENDED BY P.L.155-2020, |
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| 354 | + | 40 SECTION 10, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE |
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| 355 | + | 41 JULY 1, 2022]: Sec. 5. (a) A special purpose bus or an appropriate |
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| 356 | + | 42 vehicle may be used: |
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| 357 | + | EH 1251—LS 7066/DI 116 8 |
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| 358 | + | 1 (1) by a school corporation to provide regular transportation of a |
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| 359 | + | 2 student between one (1) school and another school but not or |
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| 360 | + | 3 between the student's residence and the school; |
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| 361 | + | 4 (2) to transport students and their supervisors, including coaches, |
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| 362 | + | 5 managers, and sponsors to athletic or other extracurricular school |
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| 363 | + | 6 activities and field trips; |
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| 364 | + | 7 (3) by a school corporation to provide transportation between an |
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| 365 | + | 8 individual's residence and the school for an individual enrolled in |
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| 366 | + | 9 a special program for the habilitation or rehabilitation of persons |
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| 367 | + | 10 with a developmental or physical disability, and, if applicable, the |
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| 368 | + | 11 individual's sibling; |
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| 369 | + | (4) to transport homeless students under IC 20-27-12;12 |
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| 370 | + | 13 (5) by a school corporation to provide regular transportation of an |
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| 371 | + | 14 individual described in section 4 or 7 of this chapter between the |
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| 372 | + | 15 individual's residence and the school; and |
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| 373 | + | 16 (6) to transport students to career and technical education |
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| 374 | + | programs under IC 20-27-12.1.17 |
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| 375 | + | 18 (b) The mileage limitation of section 3 of this chapter does not apply |
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| 376 | + | 19 to special purpose buses. |
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| 377 | + | 20 (c) The operator of a special purpose bus or appropriate vehicle |
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| 378 | + | 21 must be at least twenty-one (21) years of age, be authorized by the |
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| 379 | + | 22 school corporation, pass an expanded criminal history check and |
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| 380 | + | 23 expanded child protection index check as provided under |
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| 381 | + | 24 IC 20-26-5-10, and meet the following requirements: |
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| 382 | + | 25 (1) Except as provided in subdivision (2)(B) and in addition to the |
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| 383 | + | 26 license required under this subdivision, if the special purpose bus |
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| 384 | + | 27 has a capacity of less than sixteen (16) passengers, the operator |
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| 385 | + | 28 must hold a valid: |
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| 386 | + | 29 (A) operator's; |
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| 387 | + | 30 (B) chauffeur's; |
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| 388 | + | 31 (C) public passenger chauffeur's; or |
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| 389 | + | 32 (D) commercial driver's; |
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| 390 | + | 33 license. |
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| 391 | + | 34 (2) If the special purpose bus: |
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| 392 | + | 35 (A) has a capacity of more than fifteen (15) passengers; or |
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| 393 | + | 36 (B) is used to provide transportation to an individual described |
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| 394 | + | in subsection (a)(3) or (a)(5);37 |
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| 395 | + | 38 the operator must meet the requirements for a school bus driver |
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| 396 | + | 39 set out in IC 20-27-8. |
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| 397 | + | 40 (d) A special purpose bus is not required to be constructed, |
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| 398 | + | 41 equipped, or painted as specified for school buses under this article or |
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| 399 | + | 42 by the rules of the committee. |
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| 400 | + | EH 1251—LS 7066/DI 116 9 |
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| 401 | + | 1 (e) An owner or operator of a special purpose bus, other than a |
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| 402 | + | 2 special purpose bus owned or operated by a school corporation or a |
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| 403 | + | 3 nonpublic school, is subject to IC 8-2.1. |
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| 404 | + | 4 SECTION 9. IC 20-27-9-12, AS AMENDED BY P.L.99-2007, |
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| 405 | + | 5 SECTION 174, IS AMENDED TO READ AS FOLLOWS |
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| 406 | + | 6 [EFFECTIVE JULY 1, 2022]: Sec. 12. (a) As used in this section, |
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| 407 | + | 7 "child care center" means a nonresidential building where at least one |
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| 408 | + | 8 (1) child receives child care from a provider licensed under |
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| 409 | + | 9 IC 12-17.2-4: |
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| 410 | + | 10 (1) while unattended by a parent; |
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| 411 | + | 11 (2) for regular compensation; and |
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| 412 | + | 12 (3) for more than four (4) hours but less than twenty-four (24) |
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| 413 | + | 13 hours in each of ten (10) consecutive days per year, excluding |
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| 414 | + | 14 intervening Saturdays, Sundays, and holidays. |
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| 415 | + | 15 (b) This subsection does not apply to a person with a developmental |
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| 416 | + | 16 or physical disability who is provided transportation by a school |
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| 417 | + | 17 corporation by means of a special purpose bus as provided in section |
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| 418 | + | 18 5(a)(3) of this chapter. An individual or entity who transports children |
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| 419 | + | 19 in the care of a: |
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| 420 | + | 20 (1) preschool operated by a school corporation; |
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| 421 | + | 21 (2) public elementary school; or |
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| 422 | + | 22 (3) public secondary school; |
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| 423 | + | 23 on a public highway (as defined in IC 9-25-2-4) within or outside |
---|
| 424 | + | 24 Indiana shall transport the children only in a school bus, However, a |
---|
| 425 | + | 25 special purpose bus, or an appropriate vehicle. The school bus, |
---|
| 426 | + | 26 special purpose bus, or appropriate vehicle may be used for |
---|
| 427 | + | 27 transportation of the children to activities other than or for regular |
---|
| 428 | + | 28 transportation between the residences of the children and the school. |
---|
| 429 | + | 29 (c) An individual or entity that transports children in the care of a |
---|
| 430 | + | 30 child care center on a public highway (as defined in IC 9-25-2-4) |
---|
| 431 | + | 31 within or outside Indiana in a vehicle designed and constructed for the |
---|
| 432 | + | 32 accommodation of more than ten (10) passengers shall transport the |
---|
| 433 | + | 33 children only in a school bus or special purpose bus. |
---|
| 434 | + | 34 (d) The operator of a: |
---|
| 435 | + | 35 (1) school bus that transports children as required under |
---|
| 436 | + | 36 subsection (b) or (c) must meet the requirements of IC 20-27-8; |
---|
| 437 | + | 37 and |
---|
| 438 | + | 38 (2) special purpose bus or an appropriate vehicle that transports |
---|
| 439 | + | 39 children as required under subsection (b) or (c) must meet the |
---|
| 440 | + | 40 requirements of section 5(c) of this chapter. |
---|
| 441 | + | 41 (e) This section does not prohibit the use of a public transportation |
---|
| 442 | + | 42 system for the transportation of children if the motor carriage used is |
---|
| 443 | + | EH 1251—LS 7066/DI 116 10 |
---|
| 444 | + | 1 designed to carry at least twenty (20) passengers. |
---|
| 445 | + | 2 (f) This section does not prohibit a: |
---|
| 446 | + | 3 (1) preschool operated by a school corporation; |
---|
| 447 | + | 4 (2) public elementary school; |
---|
| 448 | + | 5 (3) public secondary school; or |
---|
| 449 | + | 6 (4) child care center; |
---|
| 450 | + | 7 from contracting with a common carrier for incidental charter bus |
---|
| 451 | + | 8 service for nonregular transportation if the carrier and the carrier's |
---|
| 452 | + | 9 motor coach comply with the Federal Motor Carrier Safety Regulations |
---|
| 453 | + | 10 as prescribed by the United States Department of Transportation |
---|
| 454 | + | 11 Federal Highway Administration. |
---|
| 455 | + | 12 (g) Notwithstanding section 17 of this chapter, a person who |
---|
| 456 | + | 13 violates this section commits a Class B infraction. |
---|
| 457 | + | 14 SECTION 10. IC 20-28-5-27 IS ADDED TO THE INDIANA |
---|
| 458 | + | 15 CODE AS A NEW SECTION TO READ AS FOLLOWS |
---|
| 459 | + | 16 [EFFECTIVE JULY 1, 2022]: Sec. 27. (a) In an effort to fill a vacant |
---|
| 460 | + | 17 teaching position, offer a new program or class, or supplement a |
---|
| 461 | + | 18 program currently being offered, the governing body of a school |
---|
| 462 | + | 19 corporation may issue an adjunct teacher permit to an individual |
---|
| 463 | + | 20 if the following minimum requirements are met: |
---|
| 464 | + | 21 (1) The individual has at least five (5) years of documented |
---|
| 465 | + | 22 occupational experience in the content area in which the |
---|
| 466 | + | 23 individual intends to teach. |
---|
| 467 | + | 24 (2) The school corporation conducts an expanded criminal |
---|
| 468 | + | 25 history check and expanded child protection index check |
---|
| 469 | + | 26 concerning the individual as required under IC 20-26-5-10. |
---|
| 470 | + | 27 (3) The individual has not been convicted of a felony listed in |
---|
| 471 | + | 28 section 8(c) of this chapter or described in section 8(d) of this |
---|
| 472 | + | 29 chapter or the individual's conviction has been reversed, |
---|
| 473 | + | 30 vacated, or set aside on appeal. |
---|
| 474 | + | 31 (4) If the permit is to be issued to an individual to teach |
---|
| 475 | + | 32 kindergarten through grade 5, the individual must teach: |
---|
| 476 | + | 33 (A) art; |
---|
| 477 | + | 34 (B) science; or |
---|
| 478 | + | 35 (C) music. |
---|
| 479 | + | 36 However, the governing body may establish stricter requirements |
---|
| 480 | + | 37 than the requirements prescribed by this subsection. |
---|
| 481 | + | 38 (b) If a governing body of a school corporation issues an adjunct |
---|
| 482 | + | 39 teacher permit to an individual under subsection (a): |
---|
| 483 | + | 40 (1) the school corporation may enter into a contract for |
---|
| 484 | + | 41 employment with the individual as a part-time teacher of the |
---|
| 485 | + | 42 school corporation working not more than twenty (20) hours |
---|
| 486 | + | EH 1251—LS 7066/DI 116 11 |
---|
| 487 | + | 1 per week; |
---|
| 488 | + | 2 (2) the individual must be assigned a teacher mentor for |
---|
| 489 | + | 3 support in pedagogy; and |
---|
| 490 | + | 4 (3) the individual must complete the following training within |
---|
| 491 | + | 5 the first ninety (90) days of employment: |
---|
| 492 | + | 6 (A) IC 20-26-5-34.2 (bullying prevention). |
---|
| 493 | + | 7 (B) IC 20-28-3-4.5 (training on child abuse and neglect). |
---|
| 494 | + | 8 (C) IC 20-28-3-6 (youth suicide awareness and prevention |
---|
| 495 | + | 9 training). |
---|
| 496 | + | 10 (D) IC 20-28-3-7 (training on human trafficking). |
---|
| 497 | + | 11 (c) An adjunct teacher may not provide special education |
---|
| 498 | + | 12 instruction. |
---|
| 499 | + | 13 (d) The salary of an adjunct teacher under a contract described |
---|
| 500 | + | 14 in IC 20-28-6-7.3 is not subject to the requirements under |
---|
| 501 | + | 15 IC 20-28-9-1.5 or a local compensation plan established by a school |
---|
| 502 | + | 16 corporation as described in IC 20-28-9-1.5. However, the school |
---|
| 503 | + | 17 corporation may not pay an adjunct teacher an hourly rate that is |
---|
| 504 | + | 18 more than the hourly rate that a school employer pays a first year |
---|
| 505 | + | 19 teacher without holding a discussion as described in |
---|
| 506 | + | 20 IC 20-29-6-7(16). |
---|
| 507 | + | 21 (e) Except as otherwise provided in a collective bargaining |
---|
| 508 | + | 22 agreement entered into or renewed before July 1, 2022, an |
---|
| 509 | + | 23 employment contract entered into under this section is not subject |
---|
| 510 | + | 24 to a collective bargaining agreement entered into under IC 20-29. |
---|
| 511 | + | 25 (f) It is not an unfair practice for a school corporation to enter |
---|
| 512 | + | 26 into an employment contract under this section. |
---|
| 513 | + | 27 (g) Each school corporation that hires an adjunct teacher under |
---|
| 514 | + | 28 this section shall report to the department the following |
---|
| 515 | + | 29 information: |
---|
| 516 | + | 30 (1) The number of adjunct teachers who hold a permit issued |
---|
| 517 | + | 31 under this section that the school corporation has hired each |
---|
| 518 | + | 32 school year, disaggregated by the grade level and subject area |
---|
| 519 | + | 33 taught by the adjunct teacher. |
---|
| 520 | + | 34 (2) The following information for each adjunct teacher |
---|
| 521 | + | 35 described in subdivision (1): |
---|
| 522 | + | 36 (A) The name of the adjunct teacher. |
---|
| 523 | + | 37 (B) The subject matter the adjunct teacher is permitted to |
---|
| 524 | + | 38 teach. |
---|
| 525 | + | 39 (C) A description of the adjunct teacher's experience |
---|
| 526 | + | 40 described in subsection (a)(1). |
---|
| 527 | + | 41 (D) The adjunct teacher's total salary and any other |
---|
| 528 | + | 42 compensation paid to the adjunct teacher during the school |
---|
| 529 | + | EH 1251—LS 7066/DI 116 12 |
---|
| 530 | + | 1 year. |
---|
| 531 | + | 2 (E) The number of previous adjunct teaching contracts the |
---|
| 532 | + | 3 adjunct teacher has entered into with the school |
---|
| 533 | + | 4 corporation or any other school corporation. |
---|
| 534 | + | 5 (h) A school corporation shall: |
---|
| 535 | + | 6 (1) notify the parents of students enrolled in the school |
---|
| 536 | + | 7 corporation of a vacant adjunct teacher position; and |
---|
| 537 | + | 8 (2) post a vacant adjunct teacher position on the department's |
---|
| 538 | + | 9 online adjunct teacher portal established under IC 20-19-3-25. |
---|
| 539 | + | 10 (i) The governing body of a school corporation shall announce |
---|
| 540 | + | 11 any vacant adjunct teacher positions at meetings of the governing |
---|
| 541 | + | 12 body. |
---|
| 542 | + | 13 SECTION 11. IC 20-28-6-2, AS AMENDED BY P.L.43-2021, |
---|
| 543 | + | 14 SECTION 89, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE |
---|
| 544 | + | 15 JULY 1, 2022]: Sec. 2. (a) Except as provided under section 7.3 of |
---|
| 545 | + | 16 this chapter, a contract entered into by a teacher and a school |
---|
| 546 | + | 17 corporation must: |
---|
| 547 | + | 18 (1) be in writing; |
---|
| 548 | + | 19 (2) be signed by both parties; and |
---|
| 549 | + | 20 (3) contain the: |
---|
| 550 | + | 21 (A) beginning date of the school term as determined annually |
---|
| 551 | + | 22 by the school corporation; |
---|
| 552 | + | 23 (B) number of days in the school term as determined annually |
---|
| 553 | + | 24 by the school corporation; |
---|
| 554 | + | 25 (C) total salary to be paid to the teacher during the school year; |
---|
| 555 | + | 26 (D) number of salary payments to be made to the teacher |
---|
| 556 | + | 27 during the school year; and |
---|
| 557 | + | 28 (E) number of hours per day the teacher is expected to work, |
---|
| 558 | + | 29 as discussed pursuant to IC 20-29-6-7. |
---|
| 559 | + | 30 (b) The contract may provide for the annual determination of the |
---|
| 560 | + | 31 teacher's annual compensation based on a local compensation plan |
---|
| 561 | + | 32 specifying a salary range, which is part of the contract. The |
---|
| 562 | + | 33 compensation plan may be changed by the school corporation before |
---|
| 563 | + | 34 the later of May 1 of a year, with the changes effective the next school |
---|
| 564 | + | 35 year, or the date specified in a collective bargaining agreement |
---|
| 565 | + | 36 applicable to the next school year. A teacher affected by the changes |
---|
| 566 | + | 37 shall be furnished with printed copies of the changed compensation |
---|
| 567 | + | 38 plan not later than thirty (30) days after the adoption of the |
---|
| 568 | + | 39 compensation plan. |
---|
| 569 | + | 40 (c) A contract under this section is also governed by the following |
---|
| 570 | + | 41 statutes: |
---|
| 571 | + | 42 (1) IC 20-28-9-5 through IC 20-28-9-6. |
---|
| 572 | + | EH 1251—LS 7066/DI 116 13 |
---|
| 573 | + | 1 (2) IC 20-28-9-9 through IC 20-28-9-11. |
---|
| 574 | + | 2 (3) IC 20-28-9-13. |
---|
| 575 | + | 3 (4) IC 20-28-9-14. |
---|
| 576 | + | 4 (d) A governing body shall provide the blank contract forms, |
---|
| 577 | + | 5 carefully worded by the secretary of education, and have them signed. |
---|
| 578 | + | 6 The contracts are public records open to inspection by the residents of |
---|
| 579 | + | 7 each school corporation. |
---|
| 580 | + | 8 (e) An action may be brought on a contract that conforms with |
---|
| 581 | + | 9 subsections (a)(1), (a)(2), and (d). |
---|
| 582 | + | 10 SECTION 12. IC 20-28-6-4, AS ADDED BY P.L.1-2005, |
---|
| 583 | + | 11 SECTION 12, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE |
---|
| 584 | + | 12 JULY 1, 2022]: Sec. 4. (a) This section does not apply to: |
---|
| 585 | + | 13 (1) a teacher employed as a substitute teacher; or |
---|
| 586 | + | 14 (2) an individual who holds an adjunct teacher permit issued |
---|
| 587 | + | 15 by the governing body of a school corporation under |
---|
| 588 | + | 16 IC 20-28-5-27. |
---|
| 589 | + | 17 (b) A teacher employed in a public school must be employed on a |
---|
| 590 | + | 18 uniform teacher's contract or a supplemental service teacher's contract. |
---|
| 591 | + | 19 SECTION 13. IC 20-28-6-7.3 IS ADDED TO THE INDIANA |
---|
| 592 | + | 20 CODE AS A NEW SECTION TO READ AS FOLLOWS |
---|
| 593 | + | 21 [EFFECTIVE JULY 1, 2022]: Sec. 7.3. (a) A contract entered into |
---|
| 594 | + | 22 between a school corporation and an individual who holds an |
---|
| 595 | + | 23 adjunct teacher permit issued by the governing body of a school |
---|
| 596 | + | 24 corporation under IC 20-28-5-27 must: |
---|
| 597 | + | 25 (1) be in writing; |
---|
| 598 | + | 26 (2) be signed by both parties; and |
---|
| 599 | + | 27 (3) contain the following: |
---|
| 600 | + | 28 (A) The total salary to be paid to the adjunct teacher. |
---|
| 601 | + | 29 (B) The method and frequency of salary payments. |
---|
| 602 | + | 30 (C) The number of classes the adjunct teacher is to teach. |
---|
| 603 | + | 31 (D) The classes and subject matter areas that the adjunct |
---|
| 604 | + | 32 teacher will be teaching. |
---|
| 605 | + | 33 (E) An expiration date that is not later than the end of the |
---|
| 606 | + | 34 school year. |
---|
| 607 | + | 35 (b) An adjunct teacher may enter into contracts with more than |
---|
| 608 | + | 36 one (1) school corporation. |
---|
| 609 | + | 37 SECTION 14. IC 20-28-9-1.5, AS AMENDED BY P.L.216-2021, |
---|
| 610 | + | 38 SECTION 22, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE |
---|
| 611 | + | 39 JULY 1, 2022]: Sec. 1.5. (a) This subsection governs salary increases |
---|
| 612 | + | 40 for a teacher employed by a school corporation. Compensation |
---|
| 613 | + | 41 attributable to additional degrees or graduate credits earned before the |
---|
| 614 | + | 42 effective date of a local compensation plan created under this chapter |
---|
| 615 | + | EH 1251—LS 7066/DI 116 14 |
---|
| 616 | + | 1 before July 1, 2015, shall continue for school years beginning after |
---|
| 617 | + | 2 June 30, 2015. Compensation attributable to additional degrees for |
---|
| 618 | + | 3 which a teacher has started course work before July 1, 2011, and |
---|
| 619 | + | 4 completed course work before September 2, 2014, shall also continue |
---|
| 620 | + | 5 for school years beginning after June 30, 2015. For school years |
---|
| 621 | + | 6 beginning after June 30, 2015, a school corporation may provide a |
---|
| 622 | + | 7 supplemental payment to a teacher in excess of the salary specified in |
---|
| 623 | + | 8 the school corporation's compensation plan under any of the following |
---|
| 624 | + | 9 circumstances: |
---|
| 625 | + | 10 (1) The teacher: |
---|
| 626 | + | 11 (A) teaches an advanced placement course or a Cambridge |
---|
| 627 | + | 12 International course; or |
---|
| 628 | + | 13 (B) has earned a master's degree from an accredited |
---|
| 629 | + | 14 postsecondary educational institution in a content area directly |
---|
| 630 | + | 15 related to the subject matter of: |
---|
| 631 | + | 16 (i) a dual credit course; or |
---|
| 632 | + | 17 (ii) another course; |
---|
| 633 | + | 18 taught by the teacher. |
---|
| 634 | + | 19 (2) Beginning after June 30, 2018, the teacher: |
---|
| 635 | + | 20 (A) is a special education professional; or |
---|
| 636 | + | 21 (B) teaches in the areas of science, technology, engineering, or |
---|
| 637 | + | 22 mathematics. |
---|
| 638 | + | 23 (3) Beginning after June 30, 2019, the teacher teaches a career or |
---|
| 639 | + | 24 technical education course. |
---|
| 640 | + | 25 In addition, a supplemental payment may be made to an elementary |
---|
| 641 | + | 26 school teacher who earns a master's degree in math, reading, or |
---|
| 642 | + | 27 literacy. A supplement provided under this subsection is not subject to |
---|
| 643 | + | 28 collective bargaining, but a discussion of the supplement must be held. |
---|
| 644 | + | 29 Such a supplement is in addition to any increase permitted under |
---|
| 645 | + | 30 subsection (b). |
---|
| 646 | + | 31 (b) Increases or increments in a local salary range must be based |
---|
| 647 | + | 32 upon a combination of the following factors: |
---|
| 648 | + | 33 (1) A combination of the following factors taken together may |
---|
| 649 | + | 34 account for not more than fifty percent (50%) of the calculation |
---|
| 650 | + | 35 used to determine a teacher's increase or increment: |
---|
| 651 | + | 36 (A) The number of years of a teacher's experience. |
---|
| 652 | + | 37 (B) The possession of either: |
---|
| 653 | + | 38 (i) additional content area degrees beyond the requirements |
---|
| 654 | + | 39 for employment; or |
---|
| 655 | + | 40 (ii) additional content area degrees and credit hours beyond |
---|
| 656 | + | 41 the requirements for employment, if required under an |
---|
| 657 | + | 42 agreement bargained under IC 20-29. |
---|
| 658 | + | EH 1251—LS 7066/DI 116 15 |
---|
| 659 | + | 1 (2) The results of an evaluation conducted under IC 20-28-11.5. |
---|
| 660 | + | 2 (3) The assignment of instructional leadership roles, including the |
---|
| 661 | + | 3 responsibility for conducting evaluations under IC 20-28-11.5. |
---|
| 662 | + | 4 (4) The academic needs of students in the school corporation. |
---|
| 663 | + | 5 (c) To provide greater flexibility and options, a school corporation |
---|
| 664 | + | 6 may differentiate the amount of salary increases or increments |
---|
| 665 | + | 7 determined for teachers. A school corporation shall base a |
---|
| 666 | + | 8 differentiated amount under this subsection on reasons the school |
---|
| 667 | + | 9 corporation determines are appropriate, which may include the: |
---|
| 668 | + | 10 (1) subject or subjects, including the subjects described in |
---|
| 669 | + | 11 subsection (a)(2), taught by a given teacher; |
---|
| 670 | + | 12 (2) importance of retaining a given teacher at the school |
---|
| 671 | + | 13 corporation; and |
---|
| 672 | + | 14 (3) need to attract an individual with specific qualifications to fill |
---|
| 673 | + | 15 a teaching vacancy. |
---|
| 674 | + | 16 (d) A school corporation may provide differentiated increases or |
---|
| 675 | + | 17 increments under subsection (b), and in excess of the percentage |
---|
| 676 | + | 18 specified in subsection (b)(1), in order to: |
---|
| 677 | + | 19 (1) reduce the gap between the school corporation's minimum |
---|
| 678 | + | 20 teacher salary and the average of the school corporation's |
---|
| 679 | + | 21 minimum and maximum teacher salaries; or |
---|
| 680 | + | 22 (2) allow teachers currently employed by the school corporation |
---|
| 681 | + | 23 to receive a salary adjusted in comparison to starting base salaries |
---|
| 682 | + | 24 of new teachers. |
---|
| 683 | + | 25 (e) Except as provided in subsection (f), a teacher rated ineffective |
---|
| 684 | + | 26 or improvement necessary under IC 20-28-11.5 may not receive any |
---|
| 685 | + | 27 raise or increment for the following year if the teacher's employment |
---|
| 686 | + | 28 contract is continued. The amount that would otherwise have been |
---|
| 687 | + | 29 allocated for the salary increase of teachers rated ineffective or |
---|
| 688 | + | 30 improvement necessary shall be allocated for compensation of all |
---|
| 689 | + | 31 teachers rated effective and highly effective based on the criteria in |
---|
| 690 | + | 32 subsection (b). |
---|
| 691 | + | 33 (f) Subsection (e) does not apply to a teacher in the first two (2) full |
---|
| 692 | + | 34 school years that the teacher provides instruction to students in |
---|
| 693 | + | 35 elementary school or high school. If a teacher provides instruction to |
---|
| 694 | + | 36 students in elementary school or high school in another state, any full |
---|
| 695 | + | 37 school year, or its equivalent in the other state, that the teacher provides |
---|
| 696 | + | 38 instruction counts toward the two (2) full school years under this |
---|
| 697 | + | 39 subsection. |
---|
| 698 | + | 40 (g) A teacher who does not receive a raise or increment under |
---|
| 699 | + | 41 subsection (e) may file a request with the superintendent or |
---|
| 700 | + | 42 superintendent's designee not later than five (5) days after receiving |
---|
| 701 | + | EH 1251—LS 7066/DI 116 16 |
---|
| 702 | + | 1 notice that the teacher received a rating of ineffective. The teacher is |
---|
| 703 | + | 2 entitled to a private conference with the superintendent or |
---|
| 704 | + | 3 superintendent's designee. |
---|
| 705 | + | 4 (h) The Indiana education employment relations board established |
---|
| 706 | + | 5 in IC 20-29-3-1 shall publish a model compensation plan with a model |
---|
| 707 | + | 6 salary range that a school corporation may adopt. |
---|
| 708 | + | 7 (i) Each school corporation shall submit its local compensation plan |
---|
| 709 | + | 8 to the Indiana education employment relations board. For a school year |
---|
| 710 | + | 9 beginning after June 30, 2015, a local compensation plan must specify |
---|
| 711 | + | 10 the range for teacher salaries. The Indiana education employment |
---|
| 712 | + | 11 relations board shall publish the local compensation plans on the |
---|
| 713 | + | 12 Indiana education employment relations board's Internet web site. |
---|
| 714 | + | 13 (j) The Indiana education employment relations board shall review |
---|
| 715 | + | 14 a compensation plan for compliance with this section as part of its |
---|
| 716 | + | 15 review under IC 20-29-6-6.1. The Indiana education employment |
---|
| 717 | + | 16 relations board has jurisdiction to determine compliance of a |
---|
| 718 | + | 17 compensation plan submitted under this section. |
---|
| 719 | + | 18 (k) This chapter may not be construed to require or allow a school |
---|
| 720 | + | 19 corporation to decrease the salary of any teacher below the salary the |
---|
| 721 | + | 20 teacher was earning on or before July 1, 2015, if that decrease would |
---|
| 722 | + | 21 be made solely to conform to the new compensation plan. |
---|
| 723 | + | 22 (l) After June 30, 2011, all rights, duties, or obligations established |
---|
| 724 | + | 23 under IC 20-28-9-1 before its repeal are considered rights, duties, or |
---|
| 725 | + | 24 obligations under this section. |
---|
| 726 | + | 25 (m) A contract described in IC 20-28-6-7.3 between an adjunct |
---|
| 727 | + | 26 teacher and a school corporation is not subject to this section. |
---|
| 728 | + | 27 SECTION 15. IC 20-29-2-13, AS ADDED BY P.L.1-2005, |
---|
| 729 | + | 28 SECTION 13, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE |
---|
| 730 | + | 29 JULY 1, 2022]: Sec. 13. "School employee" means a full-time |
---|
| 731 | + | 30 certificated person in the employment of the school employer. A school |
---|
| 732 | + | 31 employee is considered full time even though the employee does not |
---|
| 733 | + | 32 work during school vacation periods and accordingly works less than |
---|
| 734 | + | 33 a full year. The term does not include: |
---|
| 735 | + | 34 (1) supervisors; |
---|
| 736 | + | 35 (2) confidential employees; |
---|
| 737 | + | 36 (3) employees performing security work; and |
---|
| 738 | + | 37 (4) noncertificated employees; and |
---|
| 739 | + | 38 (5) adjunct teachers who hold permits issued under |
---|
| 740 | + | 39 IC 20-28-5-27. |
---|
| 741 | + | 40 SECTION 16. IC 20-29-6-7, AS AMENDED BY P.L.73-2019, |
---|
| 742 | + | 41 SECTION 7, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE |
---|
| 743 | + | 42 JULY 1, 2022]: Sec. 7. A school employer shall discuss with the |
---|
| 744 | + | EH 1251—LS 7066/DI 116 17 |
---|
| 745 | + | 1 exclusive representative of certificated employees the following items: |
---|
| 746 | + | 2 (1) Curriculum development and revision. |
---|
| 747 | + | 3 (2) Selection of curricular materials. |
---|
| 748 | + | 4 (3) Teaching methods. |
---|
| 749 | + | 5 (4) Hiring, evaluation, promotion, demotion, transfer, assignment, |
---|
| 750 | + | 6 and retention of certificated employees. |
---|
| 751 | + | 7 (5) Student discipline. |
---|
| 752 | + | 8 (6) Expulsion or supervision of students. |
---|
| 753 | + | 9 (7) Pupil/teacher ratio. |
---|
| 754 | + | 10 (8) Class size or budget appropriations. |
---|
| 755 | + | 11 (9) Safety issues for students and employees in the workplace, |
---|
| 756 | + | 12 except those items required to be kept confidential by state or |
---|
| 757 | + | 13 federal law. |
---|
| 758 | + | 14 (10) Hours. |
---|
| 759 | + | 15 (11) Funding for a plan for a remediation program for any subset |
---|
| 760 | + | 16 of students enrolled in kindergarten through grade 12. |
---|
| 761 | + | 17 (12) The following nonbargainable items under IC 20-43-10-3.5: |
---|
| 762 | + | 18 (A) Teacher appreciation grants. |
---|
| 763 | + | 19 (B) Individual teacher appreciation grant stipends to teachers. |
---|
| 764 | + | 20 (C) Additions to base salary based on teacher appreciation |
---|
| 765 | + | 21 grant stipends. |
---|
| 766 | + | 22 (13) The pre-evaluation planning session required under |
---|
| 767 | + | 23 IC 20-28-11.5-4. |
---|
| 768 | + | 24 (14) The superintendent's report to the governing body concerning |
---|
| 769 | + | 25 staff performance evaluations required under IC 20-28-11.5-9. |
---|
| 770 | + | 26 (15) A teacher performance model. |
---|
| 771 | + | 27 (16) The hourly pay rate of an adjunct teacher if the school |
---|
| 772 | + | 28 employer intends to pay the adjunct teacher an hourly rate |
---|
| 773 | + | 29 that is more than the hourly rate that the school employer |
---|
| 774 | + | 30 pays a first year teacher. |
---|
| 775 | + | 31 SECTION 17. IC 20-31-3-1, AS AMENDED BY P.L.242-2017, |
---|
| 776 | + | 32 SECTION 25, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE |
---|
| 777 | + | 33 UPON PASSAGE]: Sec. 1. (a) The state board shall adopt clear, |
---|
| 778 | + | 34 concise, and jargon free state academic standards that are comparable |
---|
| 779 | + | 35 to national and international academic standards and the college and |
---|
| 780 | + | 36 career readiness educational standards adopted under IC 20-19-2-14.5. |
---|
| 781 | + | 37 These academic standards must be adopted for each grade level from |
---|
| 782 | + | 38 kindergarten through grade 12 for the following subjects: |
---|
| 783 | + | 39 (1) English/language arts. |
---|
| 784 | + | 40 (2) Mathematics. |
---|
| 785 | + | 41 (3) Social studies. |
---|
| 786 | + | 42 (4) Science. |
---|
| 787 | + | EH 1251—LS 7066/DI 116 18 |
---|
| 788 | + | 1 (b) For grade levels tested under the statewide assessment program, |
---|
| 789 | + | 2 the academic standards must be based in part on the results of the |
---|
| 790 | + | 3 statewide assessment program. |
---|
| 791 | + | 4 (c) The state board shall, in consultation with postsecondary |
---|
| 792 | + | 5 educational institutions and various businesses and industries, |
---|
| 793 | + | 6 identify what skills or traits students need to be successful upon |
---|
| 794 | + | 7 completion of high school. The department must conduct a |
---|
| 795 | + | 8 research study to define essential postsecondary skills to promote |
---|
| 796 | + | 9 enlistment, enrollment, and employment. The study must inform |
---|
| 797 | + | 10 a reduction in high school standards to align to essential skills |
---|
| 798 | + | 11 needed for postsecondary success. The study must be submitted to |
---|
| 799 | + | 12 the state board and to the general assembly in an electronic format |
---|
| 800 | + | 13 under IC 5-14-6 on or before December 1, 2022. Not later than |
---|
| 801 | + | 14 June 1, 2023, the department must provide recommended |
---|
| 802 | + | 15 reductions to the Indiana academic standards with a goal of |
---|
| 803 | + | 16 defining no more than thirty-three percent (33%) of the number of |
---|
| 804 | + | 17 academic standards in effect on July 1, 2022, as essential for grades |
---|
| 805 | + | 18 9 through 12 to the state board. Additional standards may be |
---|
| 806 | + | 19 included for vertical articulation to ensure academic and |
---|
| 807 | + | 20 postsecondary success, not to exceed seventy-five percent (75%) of |
---|
| 808 | + | 21 the academic standards in effect on July 1, 2022. Not later than |
---|
| 809 | + | 22 June 1, 2024, the department must provide recommended |
---|
| 810 | + | 23 reductions to the Indiana academic standards with a goal of |
---|
| 811 | + | 24 defining no more than thirty-three percent (33%) of the number of |
---|
| 812 | + | 25 academic standards in effect on July 1, 2022, as essential for |
---|
| 813 | + | 26 kindergarten through grade 8 to the state board. Additional |
---|
| 814 | + | 27 standards may be included for vertical articulation to ensure |
---|
| 815 | + | 28 academic and postsecondary success, not to exceed seventy-five |
---|
| 816 | + | 29 percent (75%) of the academic standards in effect on July 1, 2022. |
---|
| 817 | + | 30 A realignment of the ILEARN assessment reflecting the reduction |
---|
| 818 | + | 31 must be completed not later than March 1, 2025. |
---|
| 819 | + | 32 (d) Upon receipt and review of the information received under |
---|
| 820 | + | 33 subsection (c), the state board shall adopt Indiana academic |
---|
| 821 | + | 34 standards for grades 9 through 12 and subsequently for |
---|
| 822 | + | 35 kindergarten through grade 8 relating to academic standards |
---|
| 823 | + | 36 needed to meet the skills or traits identified by the study. The |
---|
| 824 | + | 37 academic standards developed under this subsection must be |
---|
| 825 | + | 38 included within the reduced number of academic standards |
---|
| 826 | + | 39 required by subsection (c). The department shall submit the |
---|
| 827 | + | 40 academic standards to the state board for approval in a manner |
---|
| 828 | + | 41 prescribed by the state board and the state board shall approve |
---|
| 829 | + | 42 academic standards in accordance with the requirements described |
---|
| 830 | + | EH 1251—LS 7066/DI 116 19 |
---|
| 831 | + | 1 in this subsection not later than June 1, 2024. |
---|
| 832 | + | 2 SECTION 18. IC 20-31-3-3, AS AMENDED BY P.L.73-2011, |
---|
| 833 | + | 3 SECTION 17, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE |
---|
| 834 | + | 4 UPON PASSAGE]: Sec. 3. The department shall revise and update |
---|
| 835 | + | 5 academic standards: |
---|
| 836 | + | 6 (1) for each grade level from kindergarten through grade 12; and |
---|
| 837 | + | 7 (2) in each subject area listed in section 2 of this chapter; |
---|
| 838 | + | 8 at least once every six (6) years in addition to the requirements |
---|
| 839 | + | 9 described in section 1(c) and 1(d) of this chapter. This revision must |
---|
| 840 | + | 10 occur on a cyclical basis. |
---|
| 841 | + | 11 SECTION 19. IC 20-31-4.1-10, AS ADDED BY P.L.92-2020, |
---|
| 842 | + | 12 SECTION 69, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE |
---|
| 843 | + | 13 UPON PASSAGE]: Sec. 10. The state board shall adopt rules under |
---|
| 844 | + | 14 IC 4-22-2 and may adopt emergency rules under IC 4-22-2-37.1, |
---|
| 845 | + | 15 necessary to implement this chapter. |
---|
| 846 | + | 16 SECTION 20. IC 20-37-2-13, AS ADDED BY P.L.187-2021, |
---|
| 847 | + | 17 SECTION 62 AND P.L.216-2021, SECTION 44, IS AMENDED TO |
---|
| 848 | + | 18 READ AS FOLLOWS [EFFECTIVE JULY 1, 2022]: Sec. 13. (a) As |
---|
| 849 | + | 19 used in this section, "applicable high school" means a high school at |
---|
| 850 | + | 20 which all the students participate in a work based learning course (as |
---|
| 851 | + | 21 defined in IC 20-43-8-0.7) or school based enterprise. |
---|
| 852 | + | 22 (b) As used in this section, "primary use of the building" means an |
---|
| 853 | + | 23 occupancy classification that is: |
---|
| 854 | + | 24 (1) most closely related to the intended use of the building upon |
---|
| 855 | + | 25 construction; and |
---|
| 856 | + | 26 (2) determined by the rules of the fire prevention and building |
---|
| 857 | + | 27 safety commission established by IC 22-12-2-1 in effect at the |
---|
| 858 | + | 28 time that the applicable high school is first opened. |
---|
| 859 | + | 29 (c) An applicable high school shall comply with all rules of the fire |
---|
| 860 | + | 30 prevention and building safety commission applicable to the primary |
---|
| 861 | + | 31 use of the building. |
---|
| 862 | + | 32 SECTION 21. [EFFECTIVE UPON PASSAGE] (a) The Indiana |
---|
| 863 | + | 33 state board of education shall amend rules under IAC 575 as |
---|
| 864 | + | 34 necessary to comply with IC 20-18-2-1.7 and IC 20-27, as amended |
---|
| 865 | + | 35 by this act. |
---|
| 866 | + | 36 (b) This SECTION expires on June 30, 2023. |
---|
| 867 | + | 37 SECTION 22. An emergency is declared for this act. |
---|
| 868 | + | EH 1251—LS 7066/DI 116 20 |
---|
| 869 | + | COMMITTEE REPORT |
---|
| 870 | + | Mr. Speaker: Your Committee on Education, to which was referred |
---|
| 871 | + | House Bill 1251, has had the same under consideration and begs leave |
---|
| 872 | + | to report the same back to the House with the recommendation that said |
---|
| 873 | + | bill be amended as follows: |
---|
| 874 | + | Page 4, line 23, after "25." insert "(a)". |
---|
| 875 | + | Page 4, line 30, delete "and". |
---|
| 876 | + | Page 4, line 32, delete "portal" and insert "portal; and". |
---|
| 877 | + | Page 4, between lines 32 and 33, begin a new line double block |
---|
| 878 | + | indented and insert: |
---|
| 879 | + | "(D) view information relating to adjunct teachers |
---|
1689 | | - | in this subsection not later than June 1, 2024. |
---|
1690 | | - | SECTION 19. IC 20-31-3-3, AS AMENDED BY P.L.73-2011, |
---|
1691 | | - | SECTION 17, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE |
---|
1692 | | - | UPON PASSAGE]: Sec. 3. The department shall revise and update |
---|
1693 | | - | academic standards: |
---|
1694 | | - | (1) for each grade level from kindergarten through grade 12; and |
---|
1695 | | - | (2) in each subject area listed in section 2 of this chapter; |
---|
1696 | | - | at least once every six (6) years in addition to the requirements |
---|
1697 | | - | described in section 1(c) and 1(d) of this chapter. This revision must |
---|
1698 | | - | occur on a cyclical basis. |
---|
1699 | | - | SECTION 20. IC 20-31-4.1-10, AS ADDED BY P.L.92-2020, |
---|
1700 | | - | SECTION 69, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE |
---|
1701 | | - | UPON PASSAGE]: Sec. 10. The state board shall adopt rules under |
---|
1702 | | - | IC 4-22-2, and may adopt emergency rules under IC 4-22-2-37.1, |
---|
1703 | | - | necessary to implement this chapter. |
---|
1704 | | - | SECTION 21. IC 20-37-2-13, AS ADDED BY P.L.187-2021, |
---|
1705 | | - | SECTION 62 AND P.L.216-2021, SECTION 44, IS AMENDED TO |
---|
1706 | | - | READ AS FOLLOWS [EFFECTIVE JULY 1, 2022]: Sec. 13. (a) As |
---|
1707 | | - | used in this section, "applicable high school" means a high school at |
---|
1708 | | - | which all the students participate in a work based learning course (as |
---|
1709 | | - | defined in IC 20-43-8-0.7) or school based enterprise. |
---|
1710 | | - | (b) As used in this section, "primary use of the building" means an |
---|
1711 | | - | occupancy classification that is: |
---|
1712 | | - | (1) most closely related to the intended use of the building; and |
---|
1713 | | - | HEA 1251 — CC 1 41 |
---|
1714 | | - | (2) determined by the rules of the fire prevention and building |
---|
1715 | | - | safety commission established by IC 22-12-2-1 in effect at the |
---|
1716 | | - | time that the applicable high school is first opened. that apply to |
---|
1717 | | - | the building immediately preceding the date that the |
---|
1718 | | - | applicable high school agrees to use the building. |
---|
1719 | | - | (c) Except as provided in subsection (d), an applicable high school |
---|
1720 | | - | shall comply with all rules of the fire prevention and building safety |
---|
1721 | | - | commission applicable to the primary use of the building. |
---|
1722 | | - | (d) The fire prevention and building commission may grant a |
---|
1723 | | - | variance under IC 22-13-2-11 to the rules applicable to the primary |
---|
1724 | | - | use of the building necessary to implement this section. |
---|
1725 | | - | SECTION 22. IC 20-52 IS ADDED TO THE INDIANA CODE AS |
---|
1726 | | - | A NEW ARTICLE TO READ AS FOLLOWS [EFFECTIVE UPON |
---|
1727 | | - | PASSAGE]: |
---|
1728 | | - | ARTICLE 52. STUDENT ENRICHMENT GRANTS |
---|
1729 | | - | Chapter 1. Applicability |
---|
1730 | | - | Sec. 1. This article applies after June 30, 2022. |
---|
1731 | | - | Chapter 2. Definitions |
---|
1732 | | - | Sec. 1. The definitions in this chapter apply throughout this |
---|
1733 | | - | article. |
---|
1734 | | - | Sec. 2. "Account" refers to an Indiana enrichment scholarship |
---|
1735 | | - | account established by an enrichment student's parent under |
---|
1736 | | - | IC 20-52-4-1. |
---|
1737 | | - | Sec. 3. "Enrichment student" refers to an individual who: |
---|
1738 | | - | (1) has legal settlement in Indiana; and |
---|
1739 | | - | (2) meets the criteria established by the department under |
---|
1740 | | - | IC 20-52-3-3(a). |
---|
1741 | | - | Sec. 4. "Participating entity" means any individual or entity |
---|
1742 | | - | who provides a qualified expense who is approved by the |
---|
1743 | | - | department under IC 20-52-5-1. |
---|
1744 | | - | Sec. 5. "Program" refers to the Indiana student enrichment |
---|
1745 | | - | grant program established by IC 20-52-3-1. |
---|
1746 | | - | Sec. 6. "Qualified expenses" means enrichment materials, |
---|
1747 | | - | activities, or programs approved by the department to improve |
---|
1748 | | - | student proficiency in math or reading. |
---|
1749 | | - | Chapter 3. Administration of the Indiana Student Enrichment |
---|
1750 | | - | Grant Program |
---|
1751 | | - | Sec. 1. The Indiana student enrichment grant program is |
---|
1752 | | - | established to provide grants to a parent of an enrichment student |
---|
1753 | | - | under IC 20-52-4 after August 31, 2022. |
---|
1754 | | - | Sec. 2. (a) The program shall be administered by the |
---|
1755 | | - | department. |
---|
1756 | | - | HEA 1251 — CC 1 42 |
---|
1757 | | - | (b) The department may contract with one (1) or more entities |
---|
1758 | | - | to maintain and manage accounts established under IC 20-52-4-1. |
---|
1759 | | - | Each entity shall: |
---|
1760 | | - | (1) meet qualification requirements established by the |
---|
1761 | | - | department; and |
---|
1762 | | - | (2) comply with generally accepted accounting principles. |
---|
1763 | | - | (c) The department shall establish reasonable fees for entities |
---|
1764 | | - | described in subsection (b) participating in the program based |
---|
1765 | | - | upon market rates. |
---|
1766 | | - | Sec. 3. (a) To be considered an enrichment student, the student |
---|
1767 | | - | must at a minimum: |
---|
1768 | | - | (1) have experienced learning loss; |
---|
1769 | | - | (2) have fallen behind in acquiring anticipated grade level |
---|
1770 | | - | academic skills and knowledge; |
---|
1771 | | - | (3) have scored below academic standards or average |
---|
1772 | | - | benchmarks; or |
---|
1773 | | - | (4) be at risk of falling below academic standards. |
---|
1774 | | - | However, the department may establish more stringent criteria for |
---|
1775 | | - | determining eligibility for a grant under this article. |
---|
1776 | | - | (b) For each school year, the department shall determine, based |
---|
1777 | | - | on the amount of funds available for the program, the number of |
---|
1778 | | - | grants that the department will award under the program. The |
---|
1779 | | - | number of applications approved and the number of grants |
---|
1780 | | - | awarded under this article by the department for the school year |
---|
1781 | | - | may not exceed the number determined by the department under |
---|
1782 | | - | this section. |
---|
1783 | | - | (c) Only federal funds may be used to award grants under this |
---|
1784 | | - | article. A grant may not be made under this article after funds |
---|
1785 | | - | received by the department from the Elementary and Secondary |
---|
1786 | | - | School Emergency Relief Fund (ESSER fund) are exhausted. |
---|
1787 | | - | Chapter 4. Enrichment Grant Accounts |
---|
1788 | | - | Sec. 1. (a) After August 31, 2022, a parent of an enrichment |
---|
1789 | | - | student may establish an Indiana enrichment scholarship account |
---|
1790 | | - | for the eligible student by entering into a written agreement with |
---|
1791 | | - | the department on a form prepared by the department. The |
---|
1792 | | - | department may establish deadlines for the submission of |
---|
1793 | | - | applications. The account of an enrichment student shall be made |
---|
1794 | | - | in the name of the enrichment student. The department shall make |
---|
1795 | | - | the agreement available on the Internet web site of the department. |
---|
1796 | | - | To be eligible, a parent of an enrichment student wishing to |
---|
1797 | | - | participate in the program must agree that: |
---|
1798 | | - | (1) a grant deposited in the enrichment student's account |
---|
1799 | | - | HEA 1251 — CC 1 43 |
---|
1800 | | - | under section 2 of this chapter will be used only for the |
---|
1801 | | - | enrichment student's qualified expenses; |
---|
1802 | | - | (2) the parent of the enrichment student will use money in the |
---|
1803 | | - | account for the enrichment student's study in the subject of |
---|
1804 | | - | reading or math; |
---|
1805 | | - | (3) the parent will share the enrichment student's ILEARN |
---|
1806 | | - | assessment results with the participating entity; and |
---|
1807 | | - | (4) services relating to qualified services will not be provided |
---|
1808 | | - | to the enrichment student during normal school hours. |
---|
1809 | | - | (b) A parent of an enrichment student may enter into a separate |
---|
1810 | | - | agreement under subsection (a) for each child of the parent. |
---|
1811 | | - | However, not more than one (1) account may be established for |
---|
1812 | | - | each enrichment student. |
---|
1813 | | - | (c) An agreement entered into under this section for an |
---|
1814 | | - | enrichment student terminates automatically for the enrichment |
---|
1815 | | - | student if the enrichment student no longer resides in Indiana |
---|
1816 | | - | while the enrichment student is eligible to receive grants under |
---|
1817 | | - | section 2 of this chapter. |
---|
1818 | | - | (d) An agreement made under this section for an enrichment |
---|
1819 | | - | student may be terminated before the end of the school year if the |
---|
1820 | | - | parent of the enrichment student notifies the department in a |
---|
1821 | | - | manner specified by the department. |
---|
1822 | | - | (e) A distribution made to an account under section 2 of this |
---|
1823 | | - | chapter is considered tax exempt as long as the distribution is used |
---|
1824 | | - | for a qualified expense. The amount is subtracted from the |
---|
1825 | | - | definition of adjusted federal gross income under IC 6-3-1-3.5 to |
---|
1826 | | - | the extent the distribution used for the qualified expense is |
---|
1827 | | - | included in the taxpayer's adjusted federal gross income under the |
---|
1828 | | - | Internal Revenue Code. |
---|
1829 | | - | Sec. 2. (a) An enrichment student who currently maintains an |
---|
1830 | | - | account is entitled to a one (1) time grant amount. The department |
---|
1831 | | - | shall deposit the enrichment grant amount under this section, as a |
---|
1832 | | - | one (1) time deposit, into an enrichment student's account in a |
---|
1833 | | - | manner established by the department. |
---|
1834 | | - | (b) Except as provided in subsection (c), at the end of the year |
---|
1835 | | - | in which an account is established, the parent of an enrichment |
---|
1836 | | - | student may roll over for use in a subsequent year the amount |
---|
1837 | | - | available in the enrichment student's account. |
---|
1838 | | - | (c) An enrichment student's account shall terminate October 1, |
---|
1839 | | - | 2024. |
---|
1840 | | - | Sec. 3. (a) Subject to section 7 of this chapter, the one (1) time |
---|
1841 | | - | enrichment grant amount under section 2 of this chapter for an |
---|
1842 | | - | HEA 1251 — CC 1 44 |
---|
1843 | | - | enrichment student equals the greater of: |
---|
1844 | | - | (1) five hundred dollars ($500); or |
---|
1845 | | - | (2) if the school corporation or school provides a matching |
---|
1846 | | - | grant to the enrichment student under this section, one |
---|
1847 | | - | thousand dollars ($1,000). |
---|
1848 | | - | (b) A school corporation or a school may provide a matching |
---|
1849 | | - | grant of two hundred fifty dollars ($250) to an enrichment student |
---|
1850 | | - | under this chapter. However, the matching grant may only consist |
---|
1851 | | - | of federal funds received by the school corporation or school. If the |
---|
1852 | | - | school corporation or school provides matching grants, the school |
---|
1853 | | - | corporation or school may suggest qualified providers for |
---|
1854 | | - | particular services. |
---|
1855 | | - | Sec. 4. Upon entering into an agreement under this chapter, the |
---|
1856 | | - | department shall provide to the parent of an enrichment student: |
---|
1857 | | - | (1) a written explanation of the authorized uses of the money |
---|
1858 | | - | in the account and the responsibilities of the parent of an |
---|
1859 | | - | enrichment student and the department regarding an account |
---|
1860 | | - | established under section 1 of this chapter; and |
---|
1861 | | - | (2) a notice explaining that the parent of the enrichment |
---|
1862 | | - | student is responsible for using the enrichment grant to |
---|
1863 | | - | address the reason the enrichment student is eligible to |
---|
1864 | | - | receive the grant under IC 20-52-3-3(a). |
---|
1865 | | - | Sec. 5. This chapter does not prohibit a parent of an enrichment |
---|
1866 | | - | student from making a payment for any qualified expense from a |
---|
1867 | | - | source other than the enrichment student's account. |
---|
1868 | | - | Sec. 6. A participating entity that receives a payment for a |
---|
1869 | | - | qualified expense may not refund any part of the payment directly |
---|
1870 | | - | to the parent of the enrichment student. Any refund provided by |
---|
1871 | | - | a participating entity shall be deposited into the enrichment |
---|
1872 | | - | student's account. |
---|
1873 | | - | Sec. 7. (a) The department shall freeze the account established |
---|
1874 | | - | under section 1 of this chapter of any parent of an enrichment |
---|
1875 | | - | student who: |
---|
1876 | | - | (1) fails to comply with the terms of the agreement established |
---|
1877 | | - | under section 1 of this chapter; |
---|
1878 | | - | (2) fails to comply with applicable laws or regulations; or |
---|
1879 | | - | (3) substantially misuses funds in the account. |
---|
1880 | | - | (b) The department shall send written notice to the parent of the |
---|
1881 | | - | enrichment student stating the reason for the freeze under |
---|
1882 | | - | subsection (a). The department may also send notice to the |
---|
1883 | | - | attorney general or the prosecuting attorney in the county in which |
---|
1884 | | - | the parent of the enrichment student resides if the department |
---|
1885 | | - | HEA 1251 — CC 1 45 |
---|
1886 | | - | believes a crime has been committed or a civil action relating to the |
---|
1887 | | - | account is necessary. |
---|
1888 | | - | (c) A parent of an enrichment student whose account has been |
---|
1889 | | - | frozen under subsection (a) may petition the department for |
---|
1890 | | - | redetermination of the decision under subsection (a) within thirty |
---|
1891 | | - | (30) days after the date the department sends notice to the parent |
---|
1892 | | - | of the enrichment student under subsection (b). The petition must |
---|
1893 | | - | contain a written explanation stating why the department was |
---|
1894 | | - | incorrect in freezing the account under subsection (a). If the |
---|
1895 | | - | department does not receive a timely submitted petition from a |
---|
1896 | | - | parent of an enrichment student under this subsection, the |
---|
1897 | | - | department shall terminate the account. |
---|
1898 | | - | (d) The department shall review a petition received under |
---|
1899 | | - | subsection (c) within fifteen (15) business days of receipt of the |
---|
1900 | | - | petition and issue a redetermination letter to the parent of the |
---|
1901 | | - | enrichment student. If the department overturns the department's |
---|
1902 | | - | initial decision under subsection (a), the department shall |
---|
1903 | | - | immediately unfreeze the account. If the department affirms the |
---|
1904 | | - | decision under subsection (a), the department shall give notice of |
---|
1905 | | - | the affirmation to the parent of the enrichment student and |
---|
1906 | | - | terminate the account. |
---|
1907 | | - | Sec. 8. Distributions made to an account under section 2 of this |
---|
1908 | | - | chapter or money in the account may not be treated as income or |
---|
1909 | | - | a resource for purposes of qualifying for any other federal or state |
---|
1910 | | - | grant or program administered by the state or a political |
---|
1911 | | - | subdivision. |
---|
1912 | | - | Chapter 5. Participating Entities |
---|
1913 | | - | Sec. 1. (a) The following individuals, organizations, or entities |
---|
1914 | | - | may become a participating entity by submitting an application to |
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1915 | | - | the department in a manner prescribed by the department: |
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1916 | | - | (1) An organization or tutoring agency that provides private |
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1917 | | - | tutoring. |
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1918 | | - | (2) An organization or entity that provides services to a |
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1919 | | - | student with a disability in accordance with an individualized |
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1920 | | - | education program developed under IC 20-35 or a service |
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1921 | | - | plan developed under 511 IAC 7-34 or generally accepted |
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1922 | | - | standards of care prescribed by the enrichment student's |
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1923 | | - | treating physician. |
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1924 | | - | (3) An organization or entity that offers a course or program |
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1925 | | - | to an enrichment student. |
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1926 | | - | (4) An organization or entity that provides or offers a |
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1927 | | - | qualified expense. |
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1928 | | - | HEA 1251 — CC 1 46 |
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1929 | | - | (5) Community based organizations. |
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1930 | | - | (6) Philanthropic organizations. |
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1931 | | - | (7) Institutions of higher education. |
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1932 | | - | (8) Prospective, current, and retired teachers. |
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1933 | | - | (b) Upon completion of services by a participating entity, the |
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1934 | | - | participating entity must provide the enrichment student's school |
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1935 | | - | with a summary of services performed by the participating entity |
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1936 | | - | for the enrichment student, including any assessment results or |
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1937 | | - | other information used to evaluate the enrichment student's |
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1938 | | - | progress to demonstrate that learning recovery has occurred. |
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1939 | | - | (c) The department may approve an application submitted |
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1940 | | - | under subsection (a) if the individual, organization, or entity meets |
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1941 | | - | the criteria to serve as a participating entity. |
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1942 | | - | (d) Each participating entity that accepts payments made from |
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1943 | | - | an account under this article shall provide a receipt to the parent |
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1944 | | - | of an enrichment student for each payment made. |
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1945 | | - | Sec. 2. (a) The department may refuse to allow a participating |
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1946 | | - | entity to continue participation in the program and revoke the |
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1947 | | - | participating entity's status as a participating entity if the |
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1948 | | - | department determines that the participating entity accepts |
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1949 | | - | payments made from an account under this article and: |
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1950 | | - | (1) has failed to provide any educational service required by |
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1951 | | - | state or federal law to an enrichment student receiving |
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1952 | | - | instruction from the participating entity; or |
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1953 | | - | (2) has routinely failed to meet the requirements of a |
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1954 | | - | participating entity under the program. |
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1955 | | - | (b) If the department revokes a participating entity's status as |
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1956 | | - | a participating entity in the program, the department shall provide |
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1957 | | - | notice of the revocation within thirty (30) days of the revocation to |
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1958 | | - | each parent of an enrichment student receiving instruction from |
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1959 | | - | the participating entity who has paid the participating entity from |
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1960 | | - | the enrichment student's account. |
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1961 | | - | (c) The department may permit a former participating entity |
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1962 | | - | described in subsection (a) to reapply with the department for |
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1963 | | - | authorization to be a participating entity on a date established by |
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1964 | | - | the department, which may not be earlier than one (1) year after |
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1965 | | - | the date on which the former participating entity's status as a |
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1966 | | - | participating entity was revoked under subsection (a). The |
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1967 | | - | department may establish reasonable criteria or requirements that |
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1968 | | - | the former participating entity must meet before being reapproved |
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1969 | | - | by the department as a participating entity. |
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1970 | | - | Sec. 3. An approved participating entity: |
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1971 | | - | HEA 1251 — CC 1 47 |
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1972 | | - | (1) may not charge an enrichment student participating in the |
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1973 | | - | program an amount greater than a similarly situated student |
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1974 | | - | who is receiving the same or similar services; and |
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1975 | | - | (2) shall provide a receipt to a parent of an enrichment |
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1976 | | - | student for each qualified expense charged for education or |
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1977 | | - | related services provided to the enrichment student. |
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1978 | | - | Sec. 4. The department shall annually make available on the |
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1979 | | - | department's Internet web site a list of participating entities. |
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1980 | | - | Chapter 6. Rulemaking |
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1981 | | - | Sec. 1. The state board may adopt rules under IC 4-22-2, |
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1982 | | - | including emergency rules in the manner provided under |
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1983 | | - | IC 4-22-2-37.1, necessary to administer this article. |
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1984 | | - | Chapter 7. Expiration |
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1985 | | - | Sec. 1. This article expires July 1, 2025. |
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1986 | | - | SECTION 23. [EFFECTIVE UPON PASSAGE] (a) The Indiana |
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1987 | | - | state board of education shall amend rules under IAC 575 as |
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1988 | | - | necessary to comply with IC 20-18-2-1.7 and IC 20-27, as amended |
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1989 | | - | by this act. |
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1990 | | - | (b) This SECTION expires on June 30, 2023. |
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1991 | | - | SECTION 24. An emergency is declared for this act. |
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1992 | | - | HEA 1251 — CC 1 Speaker of the House of Representatives |
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1993 | | - | President of the Senate |
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1994 | | - | President Pro Tempore |
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1995 | | - | Governor of the State of Indiana |
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1996 | | - | Date: Time: |
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1997 | | - | HEA 1251 — CC 1 |
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| 1009 | + | in this subsection not later than June 1, 2024.". |
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| 1010 | + | Page 15, delete lines 1 through 35. |
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| 1011 | + | Page 16, line 1, delete "section" and insert "section 1(c) and". |
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| 1012 | + | Renumber all SECTIONS consecutively. |
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| 1013 | + | and when so amended that said bill do pass. |
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| 1014 | + | (Reference is to HB 1251 as introduced.) |
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| 1015 | + | BEHNING |
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| 1016 | + | Committee Vote: yeas 10, nays 2. |
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| 1017 | + | _____ |
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| 1018 | + | HOUSE MOTION |
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| 1019 | + | Mr. Speaker: I move that House Bill 1251 be amended to read as |
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| 1020 | + | follows: |
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| 1021 | + | Page 5, line 19, delete "to establish and operate an" and insert "for |
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| 1022 | + | assessment flexibility.". |
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| 1023 | + | Page 5, delete line 20. |
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| 1024 | + | Page 7, between lines 10 and 11, begin a new paragraph and insert: |
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| 1025 | + | "SECTION 7. IC 20-27-8-1, AS AMENDED BY P.L.167-2018, |
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| 1026 | + | SECTION 3, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE |
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| 1027 | + | JULY 1, 2022]: Sec. 1. (a) An individual may not drive a school bus for |
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| 1028 | + | the transportation of students or be employed as a school bus monitor |
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| 1029 | + | unless the individual satisfies the following requirements: |
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| 1030 | + | (1) Is of good moral character. |
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| 1031 | + | (2) Does not use intoxicating liquor during school hours. |
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| 1032 | + | (3) Does not use intoxicating liquor to excess at any time. |
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| 1033 | + | (4) Is not addicted to any narcotic drug. |
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| 1034 | + | EH 1251—LS 7066/DI 116 24 |
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| 1035 | + | (5) Is at least: |
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| 1036 | + | (A) twenty-one (21) years of age for driving a school bus; or |
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| 1037 | + | (B) eighteen (18) years of age for employment as a school bus |
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| 1038 | + | monitor. |
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| 1039 | + | (6) In the case of a school bus driver, holds a valid public |
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| 1040 | + | passenger chauffeur's license or commercial driver's license |
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| 1041 | + | issued by the state or any other state. |
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| 1042 | + | (7) Possesses the following required physical characteristics: |
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| 1043 | + | (A) Sufficient physical ability to be a school bus driver, as |
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| 1044 | + | determined by the committee. |
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| 1045 | + | (B) The full normal use of both hands, both arms, both feet, |
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| 1046 | + | both legs, both eyes, and both ears. |
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| 1047 | + | (C) Freedom from any communicable disease that: |
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| 1048 | + | (i) may be transmitted through airborne or droplet means; or |
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| 1049 | + | (ii) requires isolation of the infected person under 410 |
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| 1050 | + | IAC 1-2.3. |
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| 1051 | + | (D) Freedom from any mental, nervous, organic, or functional |
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| 1052 | + | disease that might impair the person's ability to properly |
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| 1053 | + | operate a school bus. |
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| 1054 | + | (E) This clause does not apply to a school bus monitor. Visual |
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| 1055 | + | acuity, with or without glasses, of at least 20/40 in each eye |
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| 1056 | + | equal to the vision requirements under 49 CFR 391.41 and |
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| 1057 | + | a field of vision with one hundred fifty (150) degree minimum |
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| 1058 | + | and with depth perception of at least eighty percent (80%) or |
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| 1059 | + | forty-eight (48) seconds of arc or less angle of stereopsis. |
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| 1060 | + | (b) This subsection applies to a school bus monitor. |
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| 1061 | + | Notwithstanding subsection (a)(5)(B), a school corporation or school |
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| 1062 | + | bus driver may not employ an individual who is less than twenty-one |
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| 1063 | + | (21) years of age as a school bus monitor unless the school corporation |
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| 1064 | + | or school bus driver does not receive a sufficient number of qualified |
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| 1065 | + | applicants for employment as a school bus monitor who are at least |
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| 1066 | + | twenty-one (21) years of age. A school corporation or school bus driver |
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| 1067 | + | shall maintain a record of applicants, their ages, and their qualifications |
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| 1068 | + | to show compliance with this subsection.". |
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| 1069 | + | Renumber all SECTIONS consecutively. |
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| 1070 | + | (Reference is to HB 1251 as printed January 24, 2022.) |
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| 1071 | + | BEHNING |
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| 1072 | + | EH 1251—LS 7066/DI 116 25 |
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| 1073 | + | COMMITTEE REPORT |
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| 1074 | + | Madam President: The Senate Committee on Education and Career |
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| 1075 | + | Development, to which was referred House Bill No. 1251, has had the |
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| 1076 | + | same under consideration and begs leave to report the same back to the |
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| 1077 | + | Senate with the recommendation that said bill be AMENDED as |
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| 1078 | + | follows: |
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| 1079 | + | Page 4, delete lines 21 through 42, begin a new paragraph and |
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| 1080 | + | insert: |
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| 1081 | + | "SECTION 3. IC 20-19-3-25 IS ADDED TO THE INDIANA CODE |
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| 1082 | + | AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY |
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| 1083 | + | 1, 2022]: Sec. 25. (a) The department shall establish an online |
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| 1084 | + | adjunct teacher portal on the department's Internet web site or |
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| 1085 | + | incorporate into the teacher referral system developed under |
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| 1086 | + | IC 20-20-3 a functionality to allow: |
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| 1087 | + | (1) a school corporation to post a vacant adjunct teacher |
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| 1088 | + | position; and |
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| 1089 | + | (2) an individual to: |
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| 1090 | + | (A) post a resume; |
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| 1091 | + | (B) post any other information requested by the school |
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| 1092 | + | corporation through the portal or system; |
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| 1093 | + | (C) make inquiries to the school corporation through the |
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| 1094 | + | portal or system; and |
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| 1095 | + | (D) view information relating to adjunct teachers |
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| 1096 | + | employed by a particular school corporation reported to |
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| 1097 | + | the department in accordance with IC 20-28-5-27(g). |
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| 1098 | + | (b) The department shall post the information received under |
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| 1099 | + | IC 20-28-5-27(g) on the department's portal or teacher referral |
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| 1100 | + | system described in subsection (a).". |
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| 1101 | + | Page 5, delete lines 1 through 15. |
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| 1102 | + | Page 5, between lines 26 and 27, begin a new line block indented |
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| 1103 | + | and insert: |
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| 1104 | + | "(3) A plan to implement the approved assessment changes in |
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| 1105 | + | conjunction with the implementation of revised academic |
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| 1106 | + | standards required under IC 20-31-3-1(d).". |
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| 1107 | + | Page 10, delete lines 28 through 42, begin a new paragraph and |
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| 1108 | + | insert: |
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| 1109 | + | "SECTION 10. IC 20-28-5-27 IS ADDED TO THE INDIANA |
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| 1110 | + | CODE AS A NEW SECTION TO READ AS FOLLOWS |
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| 1111 | + | [EFFECTIVE JULY 1, 2022]: Sec. 27. (a) In an effort to fill a vacant |
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| 1112 | + | teaching position, offer a new program or class, or supplement a |
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| 1113 | + | program currently being offered, the governing body of a school |
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| 1114 | + | corporation may issue an adjunct teacher permit to an individual |
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| 1115 | + | EH 1251—LS 7066/DI 116 26 |
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| 1116 | + | if the following minimum requirements are met: |
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| 1117 | + | (1) The individual has at least five (5) years of documented |
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| 1118 | + | occupational experience in the content area in which the |
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| 1119 | + | individual intends to teach. |
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| 1120 | + | (2) The school corporation conducts an expanded criminal |
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| 1121 | + | history check and expanded child protection index check |
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| 1122 | + | concerning the individual as required under IC 20-26-5-10. |
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| 1123 | + | (3) The individual has not been convicted of a felony listed in |
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| 1124 | + | section 8(c) of this chapter or described in section 8(d) of this |
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| 1125 | + | chapter or the individual's conviction has been reversed, |
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| 1126 | + | vacated, or set aside on appeal. |
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| 1127 | + | (4) If the permit is to be issued to an individual to teach |
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| 1128 | + | kindergarten through grade 5, the individual must teach: |
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| 1129 | + | (A) art; |
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| 1130 | + | (B) science; or |
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| 1131 | + | (C) music. |
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| 1132 | + | However, the governing body may establish stricter requirements |
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| 1133 | + | than the requirements prescribed by this subsection. |
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| 1134 | + | (b) If a governing body of a school corporation issues an adjunct |
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| 1135 | + | teacher permit to an individual under subsection (a): |
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| 1136 | + | (1) the school corporation may enter into a contract for |
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| 1137 | + | employment with the individual as a part-time teacher of the |
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| 1138 | + | school corporation working not more than twenty (20) hours |
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| 1139 | + | per week; |
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| 1140 | + | (2) the individual must be assigned a teacher mentor for |
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| 1141 | + | support in pedagogy; and |
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| 1142 | + | (3) the individual must complete the following training within |
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| 1143 | + | the first ninety (90) days of employment: |
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| 1144 | + | (A) IC 20-26-5-34.2 (bullying prevention). |
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| 1145 | + | (B) IC 20-28-3-4.5 (training on child abuse and neglect). |
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| 1146 | + | (C) IC 20-28-3-6 (youth suicide awareness and prevention |
---|
| 1147 | + | training). |
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| 1148 | + | (D) IC 20-28-3-7 (training on human trafficking). |
---|
| 1149 | + | (c) An adjunct teacher may not provide special education |
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| 1150 | + | instruction. |
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| 1151 | + | (d) The salary of an adjunct teacher under a contract described |
---|
| 1152 | + | in IC 20-28-6-7.3 is not subject to the requirements under |
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| 1153 | + | IC 20-28-9-1.5 or a local compensation plan established by a school |
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| 1154 | + | corporation as described in IC 20-28-9-1.5. However, the school |
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| 1155 | + | corporation may not pay an adjunct teacher an hourly rate that is |
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| 1156 | + | more than the hourly rate that a school employer pays a first year |
---|
| 1157 | + | teacher without holding a discussion as described in |
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| 1158 | + | EH 1251—LS 7066/DI 116 27 |
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| 1159 | + | IC 20-29-6-7(16). |
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| 1160 | + | (e) Except as otherwise provided in a collective bargaining |
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| 1161 | + | agreement entered into or renewed before July 1, 2022, an |
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| 1162 | + | employment contract entered into under this section is not subject |
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| 1163 | + | to a collective bargaining agreement entered into under IC 20-29. |
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| 1164 | + | (f) It is not an unfair practice for a school corporation to enter |
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| 1165 | + | into an employment contract under this section. |
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| 1166 | + | (g) Each school corporation that hires an adjunct teacher under |
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| 1167 | + | this section shall report to the department the following |
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| 1168 | + | information: |
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| 1169 | + | (1) The number of adjunct teachers who hold a permit issued |
---|
| 1170 | + | under this section that the school corporation has hired each |
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| 1171 | + | school year, disaggregated by the grade level and subject area |
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| 1172 | + | taught by the adjunct teacher. |
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| 1173 | + | (2) The following information for each adjunct teacher |
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| 1174 | + | described in subdivision (1): |
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| 1175 | + | (A) The name of the adjunct teacher. |
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| 1176 | + | (B) The subject matter the adjunct teacher is permitted to |
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| 1177 | + | teach. |
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| 1178 | + | (C) A description of the adjunct teacher's experience |
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| 1179 | + | described in subsection (a)(1). |
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| 1180 | + | (D) The adjunct teacher's total salary and any other |
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| 1181 | + | compensation paid to the adjunct teacher during the school |
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| 1182 | + | year. |
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| 1183 | + | (E) The number of previous adjunct teaching contracts the |
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| 1184 | + | adjunct teacher has entered into with the school |
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| 1185 | + | corporation or any other school corporation. |
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| 1186 | + | (h) A school corporation shall: |
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| 1187 | + | (1) notify the parents of students enrolled in the school |
---|
| 1188 | + | corporation of a vacant adjunct teacher position; and |
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| 1189 | + | (2) post a vacant adjunct teacher position on the department's |
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| 1190 | + | online adjunct teacher portal established under IC 20-19-3-25. |
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| 1191 | + | (i) The governing body of a school corporation shall announce |
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| 1192 | + | any vacant adjunct teacher positions at meetings of the governing |
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| 1193 | + | body.". |
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| 1194 | + | Page 11, delete lines 1 through 34. |
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| 1195 | + | Page 12, delete lines 41 through 42, begin a new paragraph and |
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| 1196 | + | insert: |
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| 1197 | + | "SECTION 13. IC 20-28-6-7.3 IS ADDED TO THE INDIANA |
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| 1198 | + | CODE AS A NEW SECTION TO READ AS FOLLOWS |
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| 1199 | + | [EFFECTIVE JULY 1, 2022]: Sec. 7.3. (a) A contract entered into |
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| 1200 | + | between a school corporation and an individual who holds an |
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| 1201 | + | EH 1251—LS 7066/DI 116 28 |
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| 1202 | + | adjunct teacher permit issued by the governing body of a school |
---|
| 1203 | + | corporation under IC 20-28-5-27 must: |
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| 1204 | + | (1) be in writing; |
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| 1205 | + | (2) be signed by both parties; and |
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| 1206 | + | (3) contain the following: |
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| 1207 | + | (A) The total salary to be paid to the adjunct teacher. |
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| 1208 | + | (B) The method and frequency of salary payments. |
---|
| 1209 | + | (C) The number of classes the adjunct teacher is to teach. |
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| 1210 | + | (D) The classes and subject matter areas that the adjunct |
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| 1211 | + | teacher will be teaching. |
---|
| 1212 | + | (E) An expiration date that is not later than the end of the |
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| 1213 | + | school year. |
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| 1214 | + | (b) An adjunct teacher may enter into contracts with more than |
---|
| 1215 | + | one (1) school corporation.". |
---|
| 1216 | + | Page 13, delete lines 1 through 17. |
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| 1217 | + | Page 16, line 6, delete "An employment agreement" and insert "A |
---|
| 1218 | + | contract". |
---|
| 1219 | + | Page 17, delete lines 9 through 10, begin a new line block indented |
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| 1220 | + | and insert: |
---|
| 1221 | + | "(16) The hourly pay rate of an adjunct teacher if the school |
---|
| 1222 | + | employer intends to pay the adjunct teacher an hourly rate |
---|
| 1223 | + | that is more than the hourly rate that the school employer |
---|
| 1224 | + | pays a first year teacher.". |
---|
| 1225 | + | Renumber all SECTIONS consecutively. |
---|
| 1226 | + | and when so amended that said bill do pass. |
---|
| 1227 | + | (Reference is to HB 1251 as reprinted January 28, 2022.) |
---|
| 1228 | + | RAATZ, Chairperson |
---|
| 1229 | + | Committee Vote: Yeas 8, Nays 3. |
---|
| 1230 | + | EH 1251—LS 7066/DI 116 |
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