Indiana 2022 Regular Session

Indiana Senate Bill SB0391 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1
2	2	Introduced Version
3	3	SENATE BILL No. 391
4	4	_____
5	5	DIGEST OF INTRODUCED BILL
6	6	Citations Affected: IC 4-31; IC 4-33; IC 4-35; IC 4-38-10; IC 4-39;
7	7	IC 6-1.1-4-31.5; IC 6-3.1-20-7; IC 6-8.1-3-17; IC 20-26-5-22.5;
8	8	IC 20-47-1; IC 36-1; IC 36-7.5.
9	9	Synopsis: Gaming revenue distribution. Establishes the gaming
10	10	revenue fund (fund). Provides that tax revenue collected after July 1,
11	11	2022, from the imposition of the wagering tax, the supplemental
12	12	wagering tax, the graduated slot machine wagering tax, the county
13	13	gambling game wagering fee, the sports wagering tax, and taxes and
14	14	fees imposed on pari-mutuel wagering are deposited in the fund.
15	15	Provides that the treasurer of state administers the fund. Provides for
16	16	distribution of the money in the fund. Provides that if the Indiana
17	17	gaming commission (gaming commission) imposes civil penalties in
18	18	an amount that exceeds 120% of the average amount of penalties or
19	19	fines imposed for violations of gaming requirements by state gaming
20	20	oversight regulating bodies nationwide, the amount that exceeds 120%
21	21	is deposited in the state general fund. Requires the gaming commission
22	22	to conduct a review of administrative rules. Makes corresponding
23	23	changes.
24	24	Effective: July 1, 2022.
25	25	Perfect
26	26	January 11, 2022, read first time and referred to Committee on Appropriations.
27	27	2022 IN 391—LS 7162/DI 125 Introduced
28	28	Second Regular Session of the 122nd General Assembly (2022)
29	29	PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana
30	30	Constitution) is being amended, the text of the existing provision will appear in this style type,
31	31	additions will appear in this style type, and deletions will appear in this style type.
32	32	Additions: Whenever a new statutory provision is being enacted (or a new constitutional
33	33	provision adopted), the text of the new provision will appear in this style type. Also, the
34	34	word NEW will appear in that style type in the introductory clause of each SECTION that adds
35	35	a new provision to the Indiana Code or the Indiana Constitution.
36	36	Conflict reconciliation: Text in a statute in this style type or this style type reconciles conflicts
37	37	between statutes enacted by the 2021 Regular Session of the General Assembly.
38	38	SENATE BILL No. 391
39	39	A BILL FOR AN ACT to amend the Indiana Code concerning
40	40	gaming and to make an appropriation.
41	41	Be it enacted by the General Assembly of the State of Indiana:
42	42	1 SECTION 1. IC 4-31-9-3, AS AMENDED BY P.L.165-2021,
43	43	2 SECTION 49, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
44	44	3 JULY 1, 2022]: Sec. 3. (a) At the close of each day on which a permit
45	45	4 holder or satellite facility operator conducts pari-mutuel wagering on
46	46	5 live racing or simulcasts at a racetrack or satellite facility, the permit
47	47	6 holder or satellite facility operator shall pay to the department of state
48	48	7 revenue a tax on the total amount of money wagered on that day as
49	49	8 follows:
50	50	9 (1) Two percent (2%) of the total amount of money wagered
51	51	10 under IC 4-31-7 at a permit holder's racetrack.
52	52	11 (2) Two and one-half percent (2.5%) of the total amount of money
53	53	12 wagered under IC 4-31-5.5-6 at a permit holder's satellite facility.
54	54	13 (b) This subsection applies to taxes collected under subsection
55	55	14 (a) before July 1, 2022. The taxes collected under subsection (a) shall
56	56	15 be paid from the amounts withheld under section 1 of this chapter and
57	57	16 shall be distributed as follows:
58	58	17 (1) The first one hundred fifty thousand dollars ($150,000) of
59	59	2022 IN 391—LS 7162/DI 125 2
60	60	1 taxes collected during each state fiscal year shall be deposited in
61	61	2 the veterinary school research account established by
62	62	3 IC 4-31-12-22.
63	63	4 (2) The remainder of the taxes collected during each state fiscal
64	64	5 year shall be paid into the Indiana horse racing commission
65	65	6 operating fund (IC 4-31-10).
66	66	7 (c) This subsection applies to taxes collected under subsection
67	67	8 (a) after June 30, 2022. Before the fifteenth day of each month, the
68	68	9 taxes collected under subsection (a) during the preceding month
69	69	10 shall be deposited in the gaming revenue fund established by
70	70	11 IC 4-39-3-1.
71	71	12 (c) (d) The tax imposed by this section is a listed tax for purposes
72	72	13 of IC 6-8.1-1.
73	73	14 SECTION 2. IC 4-31-9-5 IS AMENDED TO READ AS FOLLOWS
74	74	15 [EFFECTIVE JULY 1, 2022]: Sec. 5. (a) At the close of each day on
75	75	16 which pari-mutuel wagering is conducted, each permit holder or
76	76	17 satellite facility operator shall pay to the department of state revenue
77	77	18 a tax equal to twenty cents ($0.20) for each person who paid an
78	78	19 admission charge for the privilege of entering the racetrack grounds or
79	79	20 satellite facility on that day. Separate computations shall be made of
80	80	21 the number of patrons at each location. If tickets are issued for more
81	81	22 than one (1) day, the sum of twenty cents ($0.20) shall be paid for each
82	82	23 person using the ticket on each day that it is used.
83	83	24 (b) This subsection applies to taxes collected under subsection
84	84	25 (a) before July 1, 2022. Before the fifteenth day of each month, the
85	85	26 taxes collected under subsection (a) during the preceding month shall
86	86	27 be distributed as follows:
87	87	28 (1) Fifty percent (50%) of the taxes shall be distributed in equal
88	88	29 shares to the fiscal officers of:
89	89	30 (A) the city, if any;
90	90	31 (B) the town, if any; and
91	91	32 (C) the county;
92	92	33 in which the racetrack is located. The city, town, or county may
93	93	34 use this money as general fund operating revenues.
94	94	35 (2) Fifty percent (50%) of the taxes shall be deposited in the state
95	95	36 general fund.
96	96	37 (c) This subsection applies to taxes collected under subsection
97	97	38 (a) after June 30, 2022. Before the fifteenth day of each month, the
98	98	39 taxes collected under subsection (a) during the preceding month
99	99	40 shall be deposited in the the gaming revenue fund established by
100	100	41 IC 4-39-3-1.
101	101	42 (c) (d) The tax imposed by this section is a listed tax for purposes
102	102	2022 IN 391—LS 7162/DI 125 3
103	103	1 of IC 6-8.1-1.
104	104	2 SECTION 3. IC 4-31-9-7, AS AMENDED BY P.L.210-2013,
105	105	3 SECTION 5, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
106	106	4 JULY 1, 2022]: Sec. 7. (a) This section does not apply to money
107	107	5 wagered on simulcasts of horse races televised under IC 4-31-7-7.
108	108	6 (b) Each permit holder shall pay a fee after the completion of each
109	109	7 racing meeting. This fee is in addition to the taxes imposed by section
110	110	8 3 of this chapter. Except as provided in subsection (c), the amount of
111	111	9 this fee is determined as follows:
112	112	10 (1) If the total amount of wagering at the racing meeting is less
113	113	11 than five million dollars ($5,000,000), the fee is one-tenth of one
114	114	12 percent (0.1%) of the total amount wagered.
115	115	13 (2) If the total amount of wagering at the racing meeting is five
116	116	14 million dollars ($5,000,000) or more, the fee is fifteen-hundredths
117	117	15 of one percent (0.15%) of the total amount wagered.
118	118	16 (c) The fees collected under this section from any one (1) permit
119	119	17 holder may not exceed fifteen thousand dollars ($15,000) from any one
120	120	18 (1) horse racing meeting in a calendar year.
121	121	19 (d) This subsection applies to fees collected under this section
122	122	20 before July 1, 2022. Within ten (10) days after the close of each racing
123	123	21 meeting, the permit holder shall forward the fee imposed by this
124	124	22 section in equal shares to the fiscal officers of the:
125	125	23 (1) city, if any;
126	126	24 (2) town, if any; and
127	127	25 (3) county;
128	128	26 in which the racing meeting took place. The city, town, or county may
129	129	27 use this money as general fund operating revenues.
130	130	28 (e) This subsection applies to fees collected under this section
131	131	29 after June 30, 2022. Within ten (10) days after the close of each
132	132	30 racing meeting, the permit holder shall deposit the fees collected
133	133	31 under this section in the gaming revenue fund established by
134	134	32 IC 4-39-3-1.
135	135	33 SECTION 4. IC 4-31-9-9, AS AMENDED BY P.L.2-2008,
136	136	34 SECTION 19, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
137	137	35 JULY 1, 2022]: Sec. 9. (a) This subsection applies to amounts
138	138	36 withheld before July 1, 2022. Before January 15 and July 15 of each
139	139	37 year, each permit holder that operates satellite facilities shall forward
140	140	38 to the auditor of state an amount equal to one-half of one percent
141	141	39 (0.5%) of the total amount of money wagered at that permit holder's
142	142	40 satellite facilities during the six (6) month period ending on the last day
143	143	41 of the preceding month. The auditor of state shall distribute amounts
144	144	42 received under this section as follows:
145	145	2022 IN 391—LS 7162/DI 125 4
146	146	1 (1) Fifty percent (50%) of the amounts received shall be deposited
147	147	2 in the livestock industry promotion and development fund
148	148	3 established by IC 15-11-5-4.
149	149	4 (2) Fifty percent (50%) of the amounts received shall be
150	150	5 distributed to the state fair commission for use in any activity that
151	151	6 the commission is authorized to carry out under IC 15-13-3.
152	152	7 (b) This subsection applies to amounts withheld after June 30,
153	153	8 2022. Before January 15 and July 15 of each year, each permit
154	154	9 holder that operates satellite facilities shall forward to the auditor
155	155	10 of state an amount equal to one-half of one percent (0.5%) of the
156	156	11 total amount of money wagered at that permit holder's satellite
157	157	12 facilities during the six (6) month period ending on the last day of
158	158	13 the preceding month. The auditor of state shall deposit amounts
159	159	14 received under this section in the gaming revenue fund established
160	160	15 by IC 4-39-3-1.
161	161	16 (b) (c) Payments required by this section shall be made from
162	162	17 amounts withheld by the permit holder under section 1 of this chapter.
163	163	18 SECTION 5. IC 4-31-10-3, AS AMENDED BY P.L.108-2019,
164	164	19 SECTION 71, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
165	165	20 JULY 1, 2022]: Sec. 3. The fund consists of the following:
166	166	21 (1) Before July 1, 2022, taxes paid into the fund under
167	167	22 IC 4-31-9-3(b)(2).
168	168	23 (2) Before July 1, 2022, transfers from the Indiana horse racing
169	169	24 commission under IC 4-35-7-12.5.
170	170	25 (3) Appropriations made by the general assembly.
171	171	26 SECTION 6. IC 4-31-11-11, AS AMENDED BY P.L.210-2013,
172	172	27 SECTION 6, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
173	173	28 JULY 1, 2022]: Sec. 11. Each development fund consists of:
174	174	29 (1) breakage and outs paid into the fund under IC 4-31-9-10;
175	175	30 (2) appropriations by the general assembly;
176	176	31 (3) gifts;
177	177	32 (4) stakes payments;
178	178	33 (5) entry fees; and
179	179	34 (6) before July 1, 2022, money paid into the fund under
180	180	35 IC 4-35-7-12.
181	181	36 SECTION 7. IC 4-31-11-15, AS AMENDED BY P.L.268-2017,
182	182	37 SECTION 14, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
183	183	38 JULY 1, 2022]: Sec. 15. The commission shall use the development
184	184	39 funds to provide purses and other funding for the activities described
185	185	40 in section 9 of this chapter. The commission may pay:
186	186	41 (1) the operating costs of the development programs;
187	187	42 (2) other costs of administering this chapter; and
188	188	2022 IN 391—LS 7162/DI 125 5
189	189	1 (3) costs incurred to promote the horse racing industry in Indiana;
190	190	2 from one (1) or more of the development funds. However, before July
191	191	3 1, 2022, the amount used for each state fiscal year from these
192	192	4 development funds to pay these costs may not exceed four percent
193	193	5 (4%) of the amount distributed to those funds during the immediately
194	194	6 preceding state fiscal year under IC 4-35-7-12.
195	195	7 SECTION 8. IC 4-33-4-8 IS AMENDED TO READ AS FOLLOWS
196	196	8 [EFFECTIVE JULY 1, 2022]: Sec. 8. (a) Subject to subsection (b), if
197	197	9 a licensee, an operating agent, or an employee of a licensee or an
198	198	10 operating agent violates this article or engages in a fraudulent act, the
199	199	11 commission may do any combination of the following:
200	200	12 (1) Suspend, revoke, or restrict the license of the licensee, or
201	201	13 suspend, revoke, or restrict the gambling operations of an
202	202	14 operating agent.
203	203	15 (2) Require the removal of a licensee or an employee of a
204	204	16 licensee.
205	205	17 (3) Impose a civil penalty of not more than five thousand dollars
206	206	18 ($5,000) against an individual who has been issued an
207	207	19 occupational license for each violation of this article.
208	208	20 (4) Impose a civil penalty of not more than the greater of:
209	209	21 (A) ten thousand dollars ($10,000); or
210	210	22 (B) an amount equal to the licensee's or operating agent's daily
211	211	23 gross receipts for the day of the violation;
212	212	24 against an owner or operating agent for each violation of this
213	213	25 article.
214	214	26 (5) Impose a civil penalty of not more than twenty-five thousand
215	215	27 dollars ($25,000) against a person who has been issued a
216	216	28 supplier's license for each violation of this article.
217	217	29 (b) Notwithstanding any other law, if the commission imposes
218	218	30 total civil penalties in a particular year in an amount that exceeds
219	219	31 an amount equal to one hundred twenty percent (120%) of the
220	220	32 average amount of penalties or fines imposed during the year for
221	221	33 violations of gaming requirements and regulations by state gaming
222	222	34 oversight regulating bodies nationwide, the amount of civil
223	223	35 penalties that exceeds one hundred twenty percent (120%) of the
224	224	36 average amount nationwide shall be deposited in the state general
225	225	37 fund.
226	226	38 SECTION 9. IC 4-33-12-5.5 IS ADDED TO THE INDIANA CODE
227	227	39 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
228	228	40 1, 2022]: Sec. 5.5. The department of state revenue shall deposit all
229	229	41 tax revenue collected under this chapter after June 30, 2022, in the
230	230	42 gaming revenue fund established by IC 4-39-3-1.
231	231	2022 IN 391—LS 7162/DI 125 6
232	232	1 SECTION 10. IC 4-33-12-6, AS AMENDED BY P.L.293-2019,
233	233	2 SECTION 25, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
234	234	3 JULY 1, 2022]: Sec. 6. (a) The department shall place in the state
235	235	4 general fund the tax revenue collected under this chapter before July
236	236	5 1, 2022.
237	237	6 (b) This subsection applies only to tax revenue collected under
238	238	7 this chapter before July 1, 2022. Except as provided by sections 8 and
239	239	8 8.5 of this chapter, the treasurer of state shall quarterly pay the
240	240	9 following amounts:
241	241	10 (1) Except as provided in section 9(k) of this chapter, thirty-three
242	242	11 and one-third percent (33 1/3%) of the admissions tax and
243	243	12 supplemental wagering tax collected by the licensed owner during
244	244	13 the quarter shall be paid to:
245	245	14 (A) the city in which the riverboat is located, if the city:
246	246	15 (i) is located in a county having a population of more than
247	247	16 one hundred eleven thousand (111,000) but less than one
248	248	17 hundred fifteen thousand (115,000); or
249	249	18 (ii) is contiguous to the Ohio River and is the largest city in
250	250	19 the county; and
251	251	20 (B) the county in which the riverboat is located, if the
252	252	21 riverboat is not located in a city described in clause (A).
253	253	22 (2) Except as provided in section 9(k) of this chapter, thirty-three
254	254	23 and one-third percent (33 1/3%) of the admissions tax and
255	255	24 supplemental wagering tax collected by the licensed owner during
256	256	25 the quarter shall be paid to the county in which the riverboat is
257	257	26 located. In the case of a county described in subdivision (1)(B),
258	258	27 this thirty-three and one-third percent (33 1/3%) of the admissions
259	259	28 tax and supplemental wagering tax is in addition to the
260	260	29 thirty-three and one-third percent (33 1/3%) received under
261	261	30 subdivision (1)(B).
262	262	31 (3) Except as provided in section 9(k) of this chapter, three and
263	263	32 thirty-three hundredths percent (3.33%) of the admissions tax and
264	264	33 supplemental wagering tax collected by the licensed owner during
265	265	34 the quarter shall be paid to the county convention and visitors
266	266	35 bureau or promotion fund for the county in which the riverboat is
267	267	36 located.
268	268	37 (4) Except as provided in section 9(k) of this chapter, five percent
269	269	38 (5%) of the admissions tax and supplemental wagering tax
270	270	39 collected by the licensed owner during a quarter shall be paid to
271	271	40 the state fair commission, for use in any activity that the
272	272	41 commission is authorized to carry out under IC 15-13-3.
273	273	42 (5) Except as provided in section 9(k) of this chapter, three and
274	274	2022 IN 391—LS 7162/DI 125 7
275	275	1 thirty-three hundredths percent (3.33%) of the admissions tax and
276	276	2 supplemental wagering tax collected by the licensed owner during
277	277	3 the quarter shall be paid to the division of mental health and
278	278	4 addiction. The division shall allocate at least twenty-five percent
279	279	5 (25%) of the funds derived from the admissions tax to the
280	280	6 prevention and treatment of compulsive gambling.
281	281	7 (6) Twenty-one and six hundred sixty-seven thousandths percent
282	282	8 (21.667%) of the admissions tax and supplemental wagering tax
283	283	9 collected by the licensed owner during the quarter shall be paid
284	284	10 to the state general fund.
285	285	11 SECTION 11. IC 4-33-12-8, AS AMENDED BY P.L.109-2018,
286	286	12 SECTION 2, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
287	287	13 JULY 1, 2022]: Sec. 8. (a) This section applies to tax revenue collected
288	288	14 before July 1, 2022, from a riverboat operating from Lake County.
289	289	15 (b) Except as provided by IC 6-3.1-20-7, the treasurer of state shall
290	290	16 quarterly pay the following amounts from the taxes collected during the
291	291	17 preceding calendar quarter from the riverboat operating from East
292	292	18 Chicago:
293	293	19 (1) The lesser of:
294	294	20 (A) eight hundred seventy-five thousand dollars ($875,000);
295	295	21 or
296	296	22 (B) thirty-three and one-third percent (33 1/3%) of the
297	297	23 admissions tax and supplemental wagering tax collected by the
298	298	24 licensed owner during the preceding calendar quarter;
299	299	25 to the fiscal officer of the northwest Indiana regional development
300	300	26 authority to partially satisfy East Chicago's funding obligation to
301	301	27 the authority under IC 36-7.5-4-2.
302	302	28 (2) The lesser of:
303	303	29 (A) two hundred eighteen thousand seven hundred fifty dollars
304	304	30 ($218,750); or
305	305	31 (B) thirty-three and one-third percent (33 1/3%) of the
306	306	32 admissions tax and supplemental wagering tax collected by the
307	307	33 licensed owner during the preceding calendar quarter;
308	308	34 to the fiscal officer of the northwest Indiana regional development
309	309	35 authority to partially satisfy Lake County's funding obligation to
310	310	36 the authority under IC 36-7.5-4-2.
311	311	37 (3) Except as provided in section 9(k) of this chapter, the
312	312	38 remainder, if any, of:
313	313	39 (A) thirty-three and one-third percent (33 1/3%) of the
314	314	40 admissions tax and supplemental wagering tax collected by the
315	315	41 licensed owner during the preceding calendar quarter; minus
316	316	42 (B) the amount distributed to the northwest Indiana regional
317	317	2022 IN 391—LS 7162/DI 125 8
318	318	1 development authority under subdivision (1) for the calendar
319	319	2 quarter;
320	320	3 must be paid to the city of East Chicago.
321	321	4 (4) Except as provided in section 9(k) of this chapter, the
322	322	5 remainder, if any, of:
323	323	6 (A) thirty-three and one-third percent (33 1/3%) of the
324	324	7 admissions tax and supplemental wagering tax collected by the
325	325	8 licensed owner during the preceding calendar quarter; minus
326	326	9 (B) the amount distributed to the northwest Indiana regional
327	327	10 development authority under subdivision (2) for the calendar
328	328	11 quarter;
329	329	12 must be paid to Lake County.
330	330	13 (5) Except as provided in section 9(k) of this chapter, three
331	331	14 percent (3%) of the admissions tax and supplemental wagering
332	332	15 tax collected by the licensed owner during the preceding calendar
333	333	16 quarter must be paid to the county convention and visitors bureau
334	334	17 for Lake County.
335	335	18 (6) Except as provided in section 9(k) of this chapter, three
336	336	19 hundred thirty-three thousandths percent (.333%) of the
337	337	20 admissions tax and supplemental wagering tax collected by the
338	338	21 licensed owner during the preceding calendar quarter must be
339	339	22 paid to the northwest Indiana law enforcement training center.
340	340	23 (7) Except as provided in section 9(k) of this chapter, five percent
341	341	24 (5%) of the admissions tax and supplemental wagering tax
342	342	25 collected by the licensed owner during the preceding calendar
343	343	26 quarter must be paid to the state fair commission for use in any
344	344	27 activity that the commission is authorized to carry out under
345	345	28 IC 15-13-3.
346	346	29 (8) Except as provided in section 9(k) of this chapter, three and
347	347	30 thirty-three hundredths percent (3.33%) of the admissions tax and
348	348	31 supplemental wagering tax collected by the licensed owner during
349	349	32 the preceding calendar quarter must be paid to the division of
350	350	33 mental health and addiction.
351	351	34 (9) Twenty-one and six hundred sixty-seven thousandths percent
352	352	35 (21.667%) of the admissions tax and supplemental wagering tax
353	353	36 collected by the licensed owner during the preceding calendar
354	354	37 quarter must be paid to the state general fund.
355	355	38 (c) Except as provided by IC 6-3.1-20-7, the treasurer of state shall
356	356	39 quarterly pay the following amounts from the taxes collected during the
357	357	40 preceding calendar quarter from each riverboat operating in Gary:
358	358	41 (1) The lesser of:
359	359	42 (A) four hundred thirty-seven thousand five hundred dollars
360	360	2022 IN 391—LS 7162/DI 125 9
361	361	1 ($437,500); or
362	362	2 (B) thirty-three and one-third percent (33 1/3%) of the
363	363	3 admissions tax and supplemental wagering tax collected by the
364	364	4 licensed owner during the preceding calendar quarter;
365	365	5 to the fiscal officer of the northwest Indiana regional development
366	366	6 authority to partially satisfy Gary's funding obligation to the
367	367	7 authority under IC 36-7.5-4-2.
368	368	8 (2) The lesser of:
369	369	9 (A) two hundred eighteen thousand seven hundred fifty dollars
370	370	10 ($218,750); or
371	371	11 (B) thirty-three and one-third percent (33 1/3%) of the
372	372	12 admissions tax and supplemental wagering tax collected by the
373	373	13 licensed owner during the preceding calendar quarter;
374	374	14 to the fiscal officer of the northwest Indiana regional development
375	375	15 authority to partially satisfy Lake County's funding obligation to
376	376	16 the authority under IC 36-7.5-4-2.
377	377	17 (3) Except as provided in section 9(k) of this chapter, the
378	378	18 remainder, if any, of:
379	379	19 (A) thirty-three and one-third percent (33 1/3%) of the
380	380	20 admissions tax and supplemental wagering tax collected by the
381	381	21 licensed owner of a riverboat operating in Gary during the
382	382	22 preceding calendar quarter; minus
383	383	23 (B) the amount distributed to the northwest Indiana regional
384	384	24 development authority under subdivision (1) for the calendar
385	385	25 quarter;
386	386	26 must be paid to the city of Gary.
387	387	27 (4) Except as provided in section 9(k) of this chapter, the
388	388	28 remainder, if any, of:
389	389	29 (A) thirty-three and one-third percent (33 1/3%) of the
390	390	30 admissions tax and supplemental wagering tax collected by the
391	391	31 licensed owner of a riverboat operating in Gary during the
392	392	32 preceding calendar quarter; minus
393	393	33 (B) the amount distributed to the northwest Indiana regional
394	394	34 development authority under subdivision (2) for the calendar
395	395	35 quarter;
396	396	36 must be paid to Lake County.
397	397	37 (5) Except as provided in section 9(k) of this chapter, three
398	398	38 percent (3%) of the admissions tax and supplemental wagering
399	399	39 tax collected by the licensed owner of a riverboat operating in
400	400	40 Gary during the preceding calendar quarter must be paid to the
401	401	41 county convention and visitors bureau for Lake County.
402	402	42 (6) Except as provided in section 9(k) of this chapter, three
403	403	2022 IN 391—LS 7162/DI 125 10
404	404	1 hundred thirty-three thousandths percent (.333%) of the
405	405	2 admissions tax and supplemental wagering tax collected by the
406	406	3 licensed owner of a riverboat operating in Gary during the
407	407	4 preceding calendar quarter must be paid to the northwest Indiana
408	408	5 law enforcement training center.
409	409	6 (7) Except as provided in section 9(k) of this chapter, five percent
410	410	7 (5%) of the admissions tax and supplemental wagering tax
411	411	8 collected by the licensed owner of a riverboat operating in Gary
412	412	9 during the preceding calendar quarter must be paid to the state
413	413	10 fair commission for use in any activity that the commission is
414	414	11 authorized to carry out under IC 15-13-3.
415	415	12 (8) Except as provided in section 9(k) of this chapter, three and
416	416	13 thirty-three hundredths percent (3.33%) of the admissions tax and
417	417	14 supplemental wagering tax collected by the licensed owner of a
418	418	15 riverboat operating in Gary during the preceding calendar quarter
419	419	16 must be paid to the division of mental health and addiction.
420	420	17 (9) Twenty-one and six hundred sixty-seven thousandths percent
421	421	18 (21.667%) of the admissions tax and supplemental wagering tax
422	422	19 collected by the licensed owner of a riverboat operating in Gary
423	423	20 during the preceding calendar quarter must be paid to the state
424	424	21 general fund.
425	425	22 (d) Except as provided by IC 6-3.1-20-7, the treasurer of state shall
426	426	23 quarterly pay the following amounts from the taxes collected during the
427	427	24 preceding calendar quarter from the riverboat operating in Hammond:
428	428	25 (1) The lesser of:
429	429	26 (A) eight hundred seventy-five thousand dollars ($875,000);
430	430	27 or
431	431	28 (B) thirty-three and one-third percent (33 1/3%) of the
432	432	29 admissions tax and supplemental wagering tax collected by the
433	433	30 licensed owner of a riverboat operating in Hammond during
434	434	31 the preceding calendar quarter;
435	435	32 to the fiscal officer of the northwest Indiana regional development
436	436	33 authority to partially satisfy Hammond's funding obligation to the
437	437	34 authority under IC 36-7.5-4-2.
438	438	35 (2) The lesser of:
439	439	36 (A) two hundred eighteen thousand seven hundred fifty dollars
440	440	37 ($218,750); or
441	441	38 (B) thirty-three and one-third percent (33 1/3%) of the
442	442	39 admissions tax and supplemental wagering tax collected by the
443	443	40 licensed owner during the preceding calendar quarter;
444	444	41 to the fiscal officer of the northwest Indiana regional development
445	445	42 authority to partially satisfy Lake County's funding obligation to
446	446	2022 IN 391—LS 7162/DI 125 11
447	447	1 the authority under IC 36-7.5-4-2.
448	448	2 (3) Except as provided in section 9(k) of this chapter, the
449	449	3 remainder, if any, of:
450	450	4 (A) thirty-three and one-third percent (33 1/3%) of the
451	451	5 admissions tax and supplemental wagering tax collected by the
452	452	6 licensed owner of the riverboat during the preceding calendar
453	453	7 quarter; minus
454	454	8 (B) the amount distributed to the northwest Indiana regional
455	455	9 development authority under subdivision (1) for the calendar
456	456	10 quarter;
457	457	11 must be paid to the city of Hammond.
458	458	12 (4) Except as provided in section 9(k) of this chapter, the
459	459	13 remainder, if any, of:
460	460	14 (A) thirty-three and one-third percent (33 1/3%) of the
461	461	15 admissions tax and supplemental wagering tax collected by the
462	462	16 licensed owner of the riverboat during the preceding calendar
463	463	17 quarter; minus
464	464	18 (B) the amount distributed to the northwest Indiana regional
465	465	19 development authority under subdivision (2) for the calendar
466	466	20 quarter;
467	467	21 must be paid to Lake County.
468	468	22 (5) Except as provided in section 9(k) of this chapter, three
469	469	23 percent (3%) of the admissions tax and supplemental wagering
470	470	24 tax collected by the licensed owner of the riverboat during the
471	471	25 preceding calendar quarter must be paid to the county convention
472	472	26 and visitors bureau for Lake County.
473	473	27 (6) Except as provided in section 9(k) of this chapter, three
474	474	28 hundred thirty-three thousandths percent (.333%) of the
475	475	29 admissions tax and supplemental wagering tax collected by the
476	476	30 licensed owner of a riverboat during the preceding calendar
477	477	31 quarter must be paid to the northwest Indiana law enforcement
478	478	32 training center.
479	479	33 (7) Except as provided in section 9(k) of this chapter, five percent
480	480	34 (5%) of the admissions tax and supplemental wagering tax
481	481	35 collected by the licensed owner of the riverboat during the
482	482	36 preceding calendar quarter must be paid to the state fair
483	483	37 commission for use in any activity that the commission is
484	484	38 authorized to carry out under IC 15-13-3.
485	485	39 (8) Except as provided in section 9(k) of this chapter, three and
486	486	40 thirty-three hundredths percent (3.33%) of the admissions tax and
487	487	41 supplemental wagering tax collected by the licensed owner for
488	488	42 each person admitted to the riverboat during the preceding
489	489	2022 IN 391—LS 7162/DI 125 12
490	490	1 calendar quarter must be paid to the division of mental health and
491	491	2 addiction.
492	492	3 (9) Twenty-one and six hundred sixty-seven thousandths percent
493	493	4 (21.667%) of the admissions tax and supplemental wagering tax
494	494	5 collected by the licensed owner of the riverboat during the
495	495	6 preceding calendar quarter must be paid to the state general fund.
496	496	7 SECTION 12. IC 4-33-12-8.5, AS ADDED BY P.L.293-2019,
497	497	8 SECTION 26, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
498	498	9 JULY 1, 2022]: Sec. 8.5. (a) This section applies only to tax revenue
499	499	10 collected before July 1, 2022, from an inland casino located in Vigo
500	500	11 County.
501	501	12 (b) The treasurer of state shall pay the following amounts from taxes
502	502	13 collected during the preceding calendar quarter from the inland casino
503	503	14 located in Vigo County:
504	504	15 (1) Forty percent (40%) to the city of Terre Haute.
505	505	16 (2) Thirty percent (30%) to Vigo County.
506	506	17 (3) Fifteen percent (15%) to the Vigo County school corporation.
507	507	18 (4) Fifteen percent (15%) to West Central 2025.
508	508	19 (c) This subsection applies to a city or county receiving money
509	509	20 under subsection (b). Money paid to a city or county under subsection
510	510	21 (b):
511	511	22 (1) must be paid to the fiscal officer of the unit and may be
512	512	23 deposited in the unit's general fund or a riverboat fund established
513	513	24 by the city or county under IC 36-1-8-9, or both;
514	514	25 (2) may not be used to reduce the unit's maximum levy under
515	515	26 IC 6-1.1-18.5 but may be used at the discretion of the unit to
516	516	27 reduce the property tax levy of the unit for a particular year;
517	517	28 (3) may be used for any legal or corporate purpose of the unit,
518	518	29 including the pledge of money to bonds, leases, or other
519	519	30 obligations under IC 5-1-14-4; and
520	520	31 (4) is considered miscellaneous revenue.
521	521	32 (d) Money paid to a school corporation under subsection (b)(3):
522	522	33 (1) may be used for any legal or corporate purpose of the school
523	523	34 corporation, including the pledge of money to bonds, leases, or
524	524	35 other obligations under IC 5-1-14-4; and
525	525	36 (2) is considered miscellaneous revenue.
526	526	37 (e) Money paid to West Central 2025 under subsection (b)(4) must
527	527	38 be used for the development and implementation of a regional
528	528	39 economic development strategy that:
529	529	40 (1) assists the residents of Vigo County and the other participating
530	530	41 counties in West Central 2025 in improving the quality of life in
531	531	42 the region; and
532	532	2022 IN 391—LS 7162/DI 125 13
533	533	1 (2) promotes successful and sustainable communities.
534	534	2 (f) The fiscal officer of West Central 2025 shall annually submit a
535	535	3 report to the Indiana economic development corporation concerning the
536	536	4 organization's use of the money received under subsection (b)(4) and
537	537	5 the development and implementation of the regional economic
538	538	6 development strategy required by subsection (e).
539	539	7 SECTION 13. IC 4-33-12.5-0.5 IS ADDED TO THE INDIANA
540	540	8 CODE AS A NEW SECTION TO READ AS FOLLOWS
541	541	9 [EFFECTIVE JULY 1, 2022]: Sec. 0.5. This chapter applies to tax
542	542	10 revenue collected before July 1, 2022.
543	543	11 SECTION 14. IC 4-33-13-3 IS AMENDED TO READ AS
544	544	12 FOLLOWS [EFFECTIVE JULY 1, 2022]: Sec. 3. (a) The department
545	545	13 shall deposit tax revenue collected under this chapter before July 1,
546	546	14 2022, in the state gaming fund.
547	547	15 (b) The department shall deposit tax revenue collected under
548	548	16 this chapter after June 30, 2022, in the gaming revenue fund
549	549	17 established by IC 4-39-3-1.
550	550	18 SECTION 15. IC 4-33-13-4 IS AMENDED TO READ AS
551	551	19 FOLLOWS [EFFECTIVE JULY 1, 2022]: Sec. 4. Sufficient funds are
552	552	20 annually appropriated to the commission from the state gaming fund to
553	553	21 administer this article. This section expires July 1, 2022.
554	554	22 SECTION 16. IC 4-33-13-5, AS AMENDED BY P.L.238-2019,
555	555	23 SECTION 2, AND AS AMENDED BY P.L.108-2019, SECTION 73,
556	556	24 AND AS AMENDED BY P.L.293-2019, SECTION 31, IS
557	557	25 CORRECTED AND AMENDED TO READ AS FOLLOWS
558	558	26 [EFFECTIVE JULY 1, 2022]: Sec. 5. (a) This subsection does not
559	559	27 apply to tax revenue remitted by an operating agent operating a
560	560	28 riverboat in a historic hotel district, or by a licensed owner after July
561	561	29 1, 2022. After funds are appropriated under section 4 of this chapter,
562	562	30 each month the treasurer auditor of state shall distribute the tax
563	563	31 revenue deposited in the state gaming fund under this chapter to the
564	564	32 following:
565	565	33 (1) An amount equal to the following shall be set aside for
566	566	34 revenue sharing under subsection (e): (d):
567	567	35 (A) Before July 1, 2021, the first thirty-three million dollars
568	568	36 ($33,000,000) of tax revenues collected under this chapter
569	569	37 shall be set aside for revenue sharing under subsection (e). (d).
570	570	38 (B) After June 30, 2021, if the total adjusted gross receipts
571	571	39 received by licensees from gambling games authorized under
572	572	40 this article during the preceding state fiscal year is equal to or
573	573	41 greater than the total adjusted gross receipts received by
574	574	42 licensees from gambling games authorized under this article
575	575	2022 IN 391—LS 7162/DI 125 14
576	576	1 during the state fiscal year ending June 30, 2020, the first
577	577	2 thirty-three million dollars ($33,000,000) of tax revenues
578	578	3 collected under this chapter shall be set aside for revenue
579	579	4 sharing under subsection (e). (d).
580	580	5 (C) After June 30, 2021, if the total adjusted gross receipts
581	581	6 received by licensees from gambling games authorized under
582	582	7 this article during the preceding state fiscal year is less than
583	583	8 the total adjusted gross receipts received by licensees from
584	584	9 gambling games authorized under this article during the state
585	585	10 year ending June 30, 2020, an amount equal to the first
586	586	11 thirty-three million dollars ($33,000,000) of tax revenues
587	587	12 collected under this chapter multiplied by the result of:
588	588	13 (i) the total adjusted gross receipts received by licensees
589	589	14 from gambling games authorized under this article during
590	590	15 the preceding state fiscal year; divided by
591	591	16 (ii) the total adjusted gross receipts received by licensees
592	592	17 from gambling games authorized under this article during
593	593	18 the state fiscal year ending June 30, 2020;
594	594	19 shall be set aside for revenue sharing under subsection (e). (d).
595	595	20 (2) Subject to subsection (c), twenty-five percent (25%), of the
596	596	21 remaining tax revenue remitted by each licensed owner shall be
597	597	22 paid:
598	598	23 (A) to the city in which the riverboat is located or that is
599	599	24 designated as the home dock of the riverboat from which the
600	600	25 tax revenue was collected, in the case of:
601	601	26 (i) a city described in IC 4-33-12-6(b)(1)(A); or
602	602	27 (ii) a city located in a county having a population of more
603	603	28 than four hundred thousand (400,000) but less than seven
604	604	29 hundred thousand (700,000); or
605	605	30 (iii) Terre Haute; or
606	606	31 (B) to the county that is designated as the home dock of the
607	607	32 riverboat from which the tax revenue was collected, in the case
608	608	33 of a riverboat that is not located in a city described in clause
609	609	34 (A) or whose home dock is not in a city described in clause
610	610	35 (A).
611	611	36 (3) Subject to subsection (d), The remainder of the tax revenue
612	612	37 remitted by each licensed owner shall be paid to the state general
613	613	38 fund. In each state fiscal year, the treasurer auditor of state shall
614	614	39 make the transfer required by this subdivision not later than the
615	615	40 last business day of the month in which the tax revenue is
616	616	41 remitted to the state for deposit in the state gaming fund.
617	617	42 However, if tax revenue is received by the state on the last
618	618	2022 IN 391—LS 7162/DI 125 15
619	619	1 business day in a month, the treasurer auditor of state may
620	620	2 transfer the tax revenue to the state general fund in the
621	621	3 immediately following month.
622	622	4 (b) This subsection applies only to tax revenue remitted by an
623	623	5 operating agent operating a riverboat in a historic hotel district after
624	624	6 June 30, 2015. 2019, and before July 1, 2022. After funds are
625	625	7 appropriated under section 4 of this chapter, each month the treasurer
626	626	8 auditor of state shall distribute the tax revenue remitted by the
627	627	9 operating agent under this chapter as follows:
628	628	10 (1) For state fiscal years beginning after June 30, 2019, but
629	629	11 ending before July 1, 2021, fifty-six and five-tenths percent
630	630	12 (56.5%) shall be paid to the state general fund.
631	631	13 (2) For state fiscal years beginning after June 30, 2021, fifty-six
632	632	14 and five-tenths percent (56.5%) shall be paid as follows:
633	633	15 (A) Sixty-six and four-tenths percent (66.4%) shall be paid to
634	634	16 the state general fund.
635	635	17 (B) Thirty-three and six-tenths percent (33.6%) shall be paid
636	636	18 to the West Baden Springs historic hotel preservation and
637	637	19 maintenance fund established by IC 36-7-11.5-11(b).
638	638	20 However, if:
639	639	21 (i) at any time the balance in that fund exceeds twenty-five
640	640	22 million dollars ($25,000,000); or
641	641	23 (ii) in any part of a state fiscal year in which the operating
642	642	24 agent has received at least one hundred million dollars
643	643	25 ($100,000,000) of adjusted gross receipts;
644	644	26 the amount described in this clause shall be paid to the state
645	645	27 general fund for the remainder of the state fiscal year.
646	646	28 (2) (3) Forty-three and five-tenths percent (43.5%) shall be paid
647	647	29 as follows:
648	648	30 (A) Twenty-two and four-tenths percent (22.4%) shall be paid
649	649	31 as follows:
650	650	32 (i) Fifty percent (50%) to the fiscal officer of the town of
651	651	33 French Lick.
652	652	34 (ii) Fifty percent (50%) to the fiscal officer of the town of
653	653	35 West Baden Springs.
654	654	36 (B) Fourteen and eight-tenths percent (14.8%) shall be paid to
655	655	37 the county treasurer of Orange County for distribution among
656	656	38 the school corporations in the county. The governing bodies
657	657	39 for the school corporations in the county shall provide a
658	658	40 formula for the distribution of the money received under this
659	659	41 clause among the school corporations by joint resolution
660	660	42 adopted by the governing body of each of the school
661	661	2022 IN 391—LS 7162/DI 125 16
662	662	1 corporations in the county. Money received by a school
663	663	2 corporation under this clause must be used to improve the
664	664	3 educational attainment of students enrolled in the school
665	665	4 corporation receiving the money. Not later than the first
666	666	5 regular meeting in the school year of a governing body of a
667	667	6 school corporation receiving a distribution under this clause,
668	668	7 the superintendent of the school corporation shall submit to
669	669	8 the governing body a report describing the purposes for which
670	670	9 the receipts under this clause were used and the improvements
671	671	10 in educational attainment realized through the use of the
672	672	11 money. The report is a public record.
673	673	12 (C) Thirteen and one-tenth percent (13.1%) shall be paid to the
674	674	13 county treasurer of Orange County.
675	675	14 (D) Five and three-tenths percent (5.3%) shall be distributed
676	676	15 quarterly to the county treasurer of Dubois County for
677	677	16 appropriation by the county fiscal body after receiving a
678	678	17 recommendation from the county executive. The county fiscal
679	679	18 body for the receiving county shall provide for the distribution
680	680	19 of the money received under this clause to one (1) or more
681	681	20 taxing units (as defined in IC 6-1.1-1-21) in the county under
682	682	21 a formula established by the county fiscal body after receiving
683	683	22 a recommendation from the county executive.
684	684	23 (E) Five and three-tenths percent (5.3%) shall be distributed
685	685	24 quarterly to the county treasurer of Crawford County for
686	686	25 appropriation by the county fiscal body after receiving a
687	687	26 recommendation from the county executive. The county fiscal
688	688	27 body for the receiving county shall provide for the distribution
689	689	28 of the money received under this clause to one (1) or more
690	690	29 taxing units (as defined in IC 6-1.1-1-21) in the county under
691	691	30 a formula established by the county fiscal body after receiving
692	692	31 a recommendation from the county executive.
693	693	32 (F) Six and thirty-five hundredths percent (6.35%) shall be
694	694	33 paid to the fiscal officer of the town of Paoli.
695	695	34 (G) Six and thirty-five hundredths percent (6.35%) shall be
696	696	35 paid to the fiscal officer of the town of Orleans.
697	697	36 (H) Twenty-six and four-tenths percent (26.4%) shall be paid
698	698	37 to the Indiana economic development corporation established
699	699	38 by IC 5-28-3-1 for transfer as follows:
700	700	39 (i) Beginning after December 31, 2017, ten percent (10%)
701	701	40 of the amount transferred under this clause in each calendar
702	702	41 year shall be transferred to the South Central Indiana
703	703	42 Regional Economic Development Corporation or a
704	704	2022 IN 391—LS 7162/DI 125 17
705	705	1 successor entity or partnership for economic development
706	706	2 for the purpose of recruiting new business to Orange County
707	707	3 as well as promoting the retention and expansion of existing
708	708	4 businesses in Orange County.
709	709	5 (ii) The remainder of the amount transferred under this
710	710	6 clause in each calendar year shall be transferred to Radius
711	711	7 Indiana or a successor regional entity or partnership for the
712	712	8 development and implementation of a regional economic
713	713	9 development strategy to assist the residents of Orange
714	714	10 County and the counties contiguous to Orange County in
715	715	11 improving their quality of life and to help promote
716	716	12 successful and sustainable communities.
717	717	13 To the extent possible, the Indiana economic development
718	718	14 corporation shall provide for the transfer under item (i) to be
719	719	15 made in four (4) equal installments. However, an amount
720	720	16 sufficient to meet current obligations to retire or refinance
721	721	17 indebtedness or leases for which tax revenues under this
722	722	18 section were pledged before January 1, 2015, by the Orange
723	723	19 County development commission shall be paid to the Orange
724	724	20 County development commission before making distributions
725	725	21 to the South Central Indiana Regional Economic Development
726	726	22 Corporation and Radius Indiana or their successor entities or
727	727	23 partnerships. The amount paid to the Orange County
728	728	24 development commission shall proportionally reduce the
729	729	25 amount payable to the South Central Indiana Regional
730	730	26 Economic Development Corporation and Radius Indiana or
731	731	27 their successor entities or partnerships.
732	732	28 (c) This subsection does not apply to tax revenue remitted by an
733	733	29 inland casino operating in Vigo County. For each city and county
734	734	30 receiving money under subsection (a)(2), the treasurer auditor of state
735	735	31 shall determine the total amount of money paid by the treasurer
736	736	32 auditor of state to the city or county during the state fiscal year 2002.
737	737	33 The amount determined is the base year revenue for the city or county.
738	738	34 The treasurer auditor of state shall certify the base year revenue
739	739	35 determined under this subsection to the city or county. The total
740	740	36 amount of money distributed to a city or county under this section
741	741	37 during a state fiscal year may not exceed the entity's base year revenue.
742	742	38 For each state fiscal year, the treasurer auditor of state shall pay that
743	743	39 part of the riverboat wagering taxes that:
744	744	40 (1) exceeds a particular city's or county's base year revenue; and
745	745	41 (2) would otherwise be due to the city or county under this
746	746	42 section;
747	747	2022 IN 391—LS 7162/DI 125 18
748	748	1 to the state general fund instead of to the city or county.
749	749	2 (d) Each state fiscal year the treasurer of state shall transfer from
750	750	3 the tax revenue remitted to the state general fund under subsection
751	751	4 (a)(3) to the build Indiana fund an amount that when added to the
752	752	5 following may not exceed two hundred fifty million dollars
753	753	6 ($250,000,000):
754	754	7 (1) Surplus lottery revenues under IC 4-30-17-3.
755	755	8 (2) Surplus revenue from the charity gaming enforcement fund
756	756	9 under IC 4-32.3-7-5.
757	757	10 (3) Tax revenue from pari-mutuel wagering under IC 4-31-9-3.
758	758	11 The treasurer of state shall make transfers on a monthly basis as
759	759	12 needed to meet the obligations of the build Indiana fund. If in any state
760	760	13 fiscal year insufficient money is transferred to the state general fund
761	761	14 under subsection (a)(3) to comply with this subsection, the treasurer
762	762	15 of state shall reduce the amount transferred to the build Indiana fund
763	763	16 to the amount available in the state general fund from the transfers
764	764	17 under subsection (a)(3) for the state fiscal year.
765	765	18 (e) (d) Except as provided in subsections (l) (k) and (m), (l), before
766	766	19 August 15 of each year, the treasurer auditor of state shall distribute
767	767	20 the wagering taxes set aside for revenue sharing under subsection
768	768	21 (a)(1) to the county treasurer of each county that does not have a
769	769	22 riverboat according to the ratio that the county's population bears to the
770	770	23 total population of the counties that do not have a riverboat. Except as
771	771	24 provided in subsection (h), (g), the county auditor shall distribute the
772	772	25 money received by the county under this subsection as follows:
773	773	26 (1) To each city located in the county according to the ratio the
774	774	27 city's population bears to the total population of the county.
775	775	28 (2) To each town located in the county according to the ratio the
776	776	29 town's population bears to the total population of the county.
777	777	30 (3) After the distributions required in subdivisions (1) and (2) are
778	778	31 made, the remainder shall be retained by the county.
779	779	32 (f) (e) Money received by a city, town, or county under subsection
780	780	33 (e) (d) or (h) (g) may be used for any of the following purposes:
781	781	34 (1) To reduce the property tax levy of the city, town, or county for
782	782	35 a particular year (a property tax reduction under this subdivision
783	783	36 does not reduce the maximum levy of the city, town, or county
784	784	37 under IC 6-1.1-18.5).
785	785	38 (2) For deposit in a special fund or allocation fund created under
786	786	39 IC 8-22-3.5, IC 36-7-14, IC 36-7-14.5, IC 36-7-15.1, and
787	787	40 IC 36-7-30 to provide funding for debt repayment.
788	788	41 (3) To fund sewer and water projects, including storm water
789	789	42 management projects.
790	790	2022 IN 391—LS 7162/DI 125 19
791	791	1 (4) For police and fire pensions.
792	792	2 (5) To carry out any governmental purpose for which the money
793	793	3 is appropriated by the fiscal body of the city, town, or county.
794	794	4 Money used under this subdivision does not reduce the property
795	795	5 tax levy of the city, town, or county for a particular year or reduce
796	796	6 the maximum levy of the city, town, or county under
797	797	7 IC 6-1.1-18.5.
798	798	8 (g) (f) This subsection does not apply to an inland casino operating
799	799	9 in Vigo County. Before July 15 of each year, the treasurer auditor of
800	800	10 state shall determine the total amount of money distributed to an entity
801	801	11 under IC 4-33-12-6 or IC 4-33-12-8 during the preceding state fiscal
802	802	12 year. If the treasurer auditor of state determines that the total amount
803	803	13 of money distributed to an entity under IC 4-33-12-6 or IC 4-33-12-8
804	804	14 during the preceding state fiscal year was less than the entity's base
805	805	15 year revenue (as determined under IC 4-33-12-9), the treasurer auditor
806	806	16 of state shall make a supplemental distribution to the entity from taxes
807	807	17 collected under this chapter and deposited into the state general fund.
808	808	18 Except as provided in subsection (i), (h), the amount of an entity's
809	809	19 supplemental distribution is equal to:
810	810	20 (1) the entity's base year revenue (as determined under
811	811	21 IC 4-33-12-9); minus
812	812	22 (2) the sum of:
813	813	23 (A) the total amount of money distributed to the entity and
814	814	24 constructively received by the entity during the preceding state
815	815	25 fiscal year under IC 4-33-12-6 or IC 4-33-12-8; plus
816	816	26 (B) the amount of any admissions taxes deducted under
817	817	27 IC 6-3.1-20-7.
818	818	28 (h) (g) This subsection applies only to a county containing a
819	819	29 consolidated city. The county auditor shall distribute the money
820	820	30 received by the county under subsection (e) (d) as follows:
821	821	31 (1) To each city, other than a consolidated city, located in the
822	822	32 county according to the ratio that the city's population bears to the
823	823	33 total population of the county.
824	824	34 (2) To each town located in the county according to the ratio that
825	825	35 the town's population bears to the total population of the county.
826	826	36 (3) After the distributions required in subdivisions (1) and (2) are
827	827	37 made, the remainder shall be paid in equal amounts to the
828	828	38 consolidated city and the county.
829	829	39 (i) (h) This subsection does not apply to an inland casino operating
830	830	40 in Vigo County. This subsection applies to a supplemental distribution
831	831	41 made after June 30, 2017. However, this subsection does not apply
832	832	42 to tax revenue remitted after July 1, 2022. The maximum amount of
833	833	2022 IN 391—LS 7162/DI 125 20
834	834	1 money that may be distributed under subsection (g) (f) in a state fiscal
835	835	2 year is equal to the following:
836	836	3 (1) Before July 1, 2021, forty-eight million dollars ($48,000,000).
837	837	4 (2) After June 30, 2021, if the total adjusted gross receipts
838	838	5 received by licensees from gambling games authorized under this
839	839	6 article during the preceding state fiscal year is equal to or greater
840	840	7 than the total adjusted gross receipts received by licensees from
841	841	8 gambling games authorized under this article during the state
842	842	9 fiscal year ending June 30, 2020, the maximum amount is
843	843	10 forty-eight million dollars ($48,000,000).
844	844	11 (3) After June 30, 2021, if the total adjusted gross receipts
845	845	12 received by licensees from gambling games authorized under this
846	846	13 article during the preceding state fiscal year is less than the total
847	847	14 adjusted gross receipts received by licensees from gambling
848	848	15 games authorized under this article during the state fiscal year
849	849	16 ending June 30, 2020, the maximum amount is equal to the result
850	850	17 of:
851	851	18 (A) forty-eight million dollars ($48,000,000); multiplied by
852	852	19 (B) the result of:
853	853	20 (i) the total adjusted gross receipts received by licensees
854	854	21 from gambling games authorized under this article during
855	855	22 the preceding state fiscal year; divided by
856	856	23 (ii) the total adjusted gross receipts received by licensees
857	857	24 from gambling games authorized under this article during
858	858	25 the state fiscal year ending June 30, 2020.
859	859	26 If the total amount determined under subsection (g) (f) exceeds the
860	860	27 maximum amount determined under this subsection, the amount
861	861	28 distributed to an entity under subsection (g) (f) must be reduced
862	862	29 according to the ratio that the amount distributed to the entity under
863	863	30 IC 4-33-12-6 or IC 4-33-12-8 bears to the total amount distributed
864	864	31 under IC 4-33-12-6 and IC 4-33-12-8 to all entities receiving a
865	865	32 supplemental distribution.
866	866	33 (j) (i) This subsection applies to a supplemental distribution, if any,
867	867	34 payable to Lake County, Hammond, Gary, or East Chicago under
868	868	35 subsections (g) (f) and (i). (h). Beginning in July 2016, the treasurer
869	869	36 auditor of state shall, after making any deductions from the
870	870	37 supplemental distribution required by IC 6-3.1-20-7, deduct from the
871	871	38 remainder of the supplemental distribution otherwise payable to the
872	872	39 unit under this section the lesser of:
873	873	40 (1) the remaining amount of the supplemental distribution; or
874	874	41 (2) the difference, if any, between:
875	875	42 (A) three million five hundred thousand dollars ($3,500,000);
876	876	2022 IN 391—LS 7162/DI 125 21
877	877	1 minus
878	878	2 (B) the amount of admissions taxes constructively received by
879	879	3 the unit in the previous state fiscal year.
880	880	4 The treasurer auditor of state shall distribute the amounts deducted
881	881	5 under this subsection to the northwest Indiana redevelopment authority
882	882	6 established under IC 36-7.5-2-1 for deposit in the development
883	883	7 authority revenue fund established under IC 36-7.5-4-1.
884	884	8 (k) (j) Money distributed to a political subdivision under subsection
885	885	9 (b):
886	886	10 (1) must be paid to the fiscal officer of the political subdivision
887	887	11 and may be deposited in the political subdivision's general fund
888	888	12 (in the case of a school corporation, the school corporation may
889	889	13 deposit the money into either the education fund (IC 20-40-2) or
890	890	14 the operations fund (IC 20-40-18)) or riverboat fund established
891	891	15 under IC 36-1-8-9, or both;
892	892	16 (2) may not be used to reduce the maximum levy under
893	893	17 IC 6-1.1-18.5 of a county, city, or town or the maximum tax rate
894	894	18 of a school corporation, but, except as provided in subsection
895	895	19 (b)(2)(B), (b)(3)(B), may be used at the discretion of the political
896	896	20 subdivision to reduce the property tax levy of the county, city, or
897	897	21 town for a particular year;
898	898	22 (3) except as provided in subsection (b)(2)(B), (b)(3)(B), may be
899	899	23 used for any legal or corporate purpose of the political
900	900	24 subdivision, including the pledge of money to bonds, leases, or
901	901	25 other obligations under IC 5-1-14-4; and
902	902	26 (4) is considered miscellaneous revenue.
903	903	27 Money distributed under subsection (b)(2)(B) (b)(3)(B) must be used
904	904	28 for the purposes specified in subsection (b)(2)(B). (b)(3)(B).
905	905	29 (l) (k) After June 30, 2020, the amount of wagering taxes that would
906	906	30 otherwise be distributed to South Bend under subsection (e) (d) shall
907	907	31 be deposited as being received from all riverboats whose supplemental
908	908	32 wagering tax, as calculated under IC 4-33-12-1.5(b), is over three and
909	909	33 five-tenths percent (3.5%). The amount deposited under this
910	910	34 subsection, in each riverboat's account, is proportionate to the
911	911	35 supplemental wagering tax received from that riverboat under
912	912	36 IC 4-33-12-1.5 in the month of July. The amount deposited under this
913	913	37 subsection must be distributed in the same manner as the supplemental
914	914	38 wagering tax collected under IC 4-33-12-1.5. This subsection expires
915	915	39 June 30, 2021.
916	916	40 (m) (l) After June 30, 2021, the amount of wagering taxes that
917	917	41 would otherwise be distributed to South Bend under subsection (e) (d)
918	918	42 shall be withheld and deposited in the state general fund.
919	919	2022 IN 391—LS 7162/DI 125 22
920	920	1 SECTION 17. IC 4-33-13-5.3, AS ADDED BY P.L.293-2019,
921	921	2 SECTION 32, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
922	922	3 JULY 1, 2022]: Sec. 5.3. (a) This section applies to each of the first
923	923	4 four (4) full state fiscal years beginning after a licensed owner begins
924	924	5 gaming operations under IC 4-33-6-4.5. However, this section does
925	925	6 not apply to tax revenue remitted or paid under this chapter after
926	926	7 July 1, 2022.
927	927	8 (b) As used in this section, "qualified city" refers to East Chicago,
928	928	9 Hammond, or Michigan City.
929	929	10 (c) The auditor of state shall determine the total amount of money
930	930	11 paid by the auditor of state under section 5(a)(2) of this chapter to
931	931	12 Gary, East Chicago, Hammond, and Michigan City during the state
932	932	13 fiscal year ending on June 30, 2019. The amount determined under this
933	933	14 subsection for each city is the city's base year revenue. The auditor of
934	934	15 state shall certify the base year revenue determined under this
935	935	16 subsection to each city.
936	936	17 (d) Subject to subsection (g), a qualified city is entitled to a
937	937	18 supplemental payment under this section if both of the following occur
938	938	19 in a particular state fiscal year:
939	939	20 (1) The total amount payable to Gary under section 5(a)(2) of this
940	940	21 chapter in the state fiscal year is greater than the base year
941	941	22 revenue determined for Gary under subsection (c).
942	942	23 (2) The amount payable to the qualified city under section 5(a)(2)
943	943	24 of this chapter in the state fiscal year is less than the base year
944	944	25 revenue determined for the qualified city under subsection (c).
945	945	26 (e) Subject to subsection (g), the auditor of state shall deduct the
946	946	27 lesser of the following from the amount otherwise payable to Gary to
947	947	28 make a supplemental payment to a qualified city entitled to a payment
948	948	29 under subsection (d):
949	949	30 (1) The difference between the base year revenue determined for
950	950	31 the qualified city under subsection (c) and the amount payable to
951	951	32 the qualified city under section 5(a)(2) of this chapter.
952	952	33 (2) The difference between the amount payable to Gary under
953	953	34 section 5(a)(2) of this chapter and the base year revenue
954	954	35 determined for Gary under subsection (c).
955	955	36 (f) Subject to subsection (g), the auditor of state shall supplement
956	956	37 the amount payable to the qualified city under section 5(a)(2) of this
957	957	38 chapter with a payment equal to the amount deducted under subsection
958	958	39 (e) for the qualified city.
959	959	40 (g) The auditor of state may not deduct from the amounts payable
960	960	41 under section 5(a)(2) of this chapter to Gary in a particular state fiscal
961	961	42 year an amount greater than the difference between the amount payable
962	962	2022 IN 391—LS 7162/DI 125 23
963	963	1 to Gary under section 5(a)(2) of this chapter and the base year revenue
964	964	2 determined for Gary under subsection (c). If the total amount of the
965	965	3 supplemental payments determined for qualified cities exceeds the
966	966	4 amount that may be deducted under this section, the amount paid to
967	967	5 each qualified city entitled to a supplemental payment must be
968	968	6 determined under STEP FOUR the following formula:
969	969	7 STEP ONE: Determine the difference between the qualified city's
970	970	8 base year revenue and the amount payable to the qualified city
971	971	9 under section 5(a)(2) of this chapter for the particular state fiscal
972	972	10 year.
973	973	11 STEP TWO: Determine the sum of the STEP ONE results for all
974	974	12 qualified cities entitled to a supplemental payment in the
975	975	13 particular state fiscal year.
976	976	14 STEP THREE: Determine for each qualified city entitled to a
977	977	15 supplemental payment in the particular state fiscal year the
978	978	16 quotient of:
979	979	17 (A) the STEP ONE result for the qualified city; divided by
980	980	18 (B) the STEP TWO result.
981	981	19 STEP FOUR: Determine for each qualified city entitled to a
982	982	20 supplemental payment in the particular state fiscal year the
983	983	21 product of:
984	984	22 (A) the STEP THREE quotient; multiplied by
985	985	23 (B) the maximum amount that may be deducted from the
986	986	24 amounts payable under section 5(a)(2) of this chapter for Gary.
987	987	25 SECTION 18. IC 4-35-7-12, AS AMENDED BY P.L.168-2019,
988	988	26 SECTION 18, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
989	989	27 JULY 1, 2022]: Sec. 12. (a) This section does not apply to adjusted
990	990	28 gross receipts of the gambling game wagering from the previous
991	991	29 month at each casino operated by the licensee that is received after
992	992	30 July 1, 2022.
993	993	31 (a) (b) The Indiana horse racing commission shall enforce the
994	994	32 requirements of this section.
995	995	33 (b) (c) Before July 1, 2022, a licensee shall before the fifteenth day
996	996	34 of each month distribute for the support of the Indiana horse racing
997	997	35 industry, subject to section 12.5 of this chapter, the percentage of the
998	998	36 adjusted gross receipts of the gambling game wagering from the
999	999	37 previous month at each casino operated by the licensee that is
1000	1000	38 determined under section 16 or 17 of this chapter with respect to
1001	1001	39 adjusted gross receipts received after June 30, 2015.
1002	1002	40 (c) (d) The Indiana horse racing commission may not use any of the
1003	1003	41 money distributed under this section for any administrative purpose or
1004	1004	42 other purpose of the Indiana horse racing commission.
1005	1005	2022 IN 391—LS 7162/DI 125 24
1006	1006	1 (d) (e) A licensee shall distribute the money devoted to horse racing
1007	1007	2 purses and to horsemen's associations under this subsection as follows:
1008	1008	3 (1) Five-tenths percent (0.5%) shall be transferred to horsemen's
1009	1009	4 associations for equine promotion or welfare according to the
1010	1010	5 ratios specified in subsection (g). (h).
1011	1011	6 (2) Two and five-tenths percent (2.5%) shall be transferred to
1012	1012	7 horsemen's associations for backside benevolence according to
1013	1013	8 the ratios specified in subsection (g). (h).
1014	1014	9 (3) Ninety-seven percent (97%) shall be distributed to promote
1015	1015	10 horses and horse racing as provided in subsection (f). (g).
1016	1016	11 (e) (f) A horsemen's association shall expend the amounts
1017	1017	12 distributed to the horsemen's association under subsection (d)(1)
1018	1018	13 through (d)(2) (e)(1) through (e)(2) for a purpose promoting the
1019	1019	14 equine industry or equine welfare or for a benevolent purpose that the
1020	1020	15 horsemen's association determines is in the best interests of horse
1021	1021	16 racing in Indiana for the breed represented by the horsemen's
1022	1022	17 association. Expenditures under this subsection are subject to the
1023	1023	18 regulatory requirements of subsection (h). (i).
1024	1024	19 (f) (g) A licensee shall distribute the amounts described in
1025	1025	20 subsection (d)(3) (e)(3) as follows:
1026	1026	21 (1) Forty-six percent (46%) for thoroughbred purposes as follows:
1027	1027	22 (A) Fifty-five percent (55%) for the following purposes:
1028	1028	23 (i) Ninety-seven percent (97%) for thoroughbred purses.
1029	1029	24 (ii) Two and four-tenths percent (2.4%) to the horsemen's
1030	1030	25 association representing thoroughbred owners and trainers.
1031	1031	26 (iii) Six-tenths percent (0.6%) to the horsemen's association
1032	1032	27 representing thoroughbred owners and breeders.
1033	1033	28 (B) Forty-five percent (45%) to the breed development fund
1034	1034	29 established for thoroughbreds under IC 4-31-11-10. Beginning
1035	1035	30 the date that table games are authorized under section 19 of
1036	1036	31 this chapter, the amounts distributed under this clause shall be
1037	1037	32 further distributed for the following purposes:
1038	1038	33 (i) At least forty-one percent (41%) to the Indiana sired
1039	1039	34 horses program.
1040	1040	35 (ii) The remaining amount for other purposes of the fund.
1041	1041	36 (2) Forty-six percent (46%) for standardbred purposes as follows:
1042	1042	37 (A) Three hundred seventy-five thousand dollars ($375,000)
1043	1043	38 to the state fair commission to be used by the state fair
1044	1044	39 commission to support standardbred racing and facilities at the
1045	1045	40 state fairgrounds.
1046	1046	41 (B) One hundred twenty-five thousand dollars ($125,000) to
1047	1047	42 the state fair commission to be used by the state fair
1048	1048	2022 IN 391—LS 7162/DI 125 25
1049	1049	1 commission to make grants to county fairs and the department
1050	1050	2 of parks and recreation in Johnson County to support
1051	1051	3 standardbred racing and facilities at county fair and county
1052	1052	4 park tracks. The state fair commission shall establish a review
1053	1053	5 committee to include the standardbred association board, the
1054	1054	6 Indiana horse racing commission, the Indiana county fair
1055	1055	7 association, and a member of the board of directors of a county
1056	1056	8 park established under IC 36-10 that provides or intends to
1057	1057	9 provide facilities to support standardbred racing, to make
1058	1058	10 recommendations to the state fair commission on grants under
1059	1059	11 this clause. A grant may be provided to the Johnson County
1060	1060	12 fair or department of parks and recreation under this clause
1061	1061	13 only if the county fair or department provides matching funds
1062	1062	14 equal to one dollar ($1) for every three dollars ($3) of grant
1063	1063	15 funds provided.
1064	1064	16 (C) Fifty percent (50%) of the amount remaining after the
1065	1065	17 distributions under clauses (A) and (B) for the following
1066	1066	18 purposes:
1067	1067	19 (i) Ninety-six and five-tenths percent (96.5%) for
1068	1068	20 standardbred purses.
1069	1069	21 (ii) Three and five-tenths percent (3.5%) to the horsemen's
1070	1070	22 association representing standardbred owners and trainers.
1071	1071	23 (D) Fifty percent (50%) of the amount remaining after the
1072	1072	24 distributions under clauses (A) and (B) to the breed
1073	1073	25 development fund established for standardbreds under
1074	1074	26 IC 4-31-11-10.
1075	1075	27 (3) Eight percent (8%) for quarter horse purposes as follows:
1076	1076	28 (A) Seventy percent (70%) for the following purposes:
1077	1077	29 (i) Ninety-five percent (95%) for quarter horse purses.
1078	1078	30 (ii) Five percent (5%) to the horsemen's association
1079	1079	31 representing quarter horse owners and trainers.
1080	1080	32 (B) Thirty percent (30%) to the breed development fund
1081	1081	33 established for quarter horses under IC 4-31-11-10.
1082	1082	34 Expenditures under this subsection are subject to the regulatory
1083	1083	35 requirements of subsection (h). (i).
1084	1084	36 (g) (h) Money distributed under subsection (d)(1) and (d)(2) (e)(1)
1085	1085	37 and (e)(2) shall be allocated as follows:
1086	1086	38 (1) Forty-six percent (46%) to the horsemen's association
1087	1087	39 representing thoroughbred owners and trainers.
1088	1088	40 (2) Forty-six percent (46%) to the horsemen's association
1089	1089	41 representing standardbred owners and trainers.
1090	1090	42 (3) Eight percent (8%) to the horsemen's association representing
1091	1091	2022 IN 391—LS 7162/DI 125 26
1092	1092	1 quarter horse owners and trainers.
1093	1093	2 (h) (i) Money distributed under this section may not be expended
1094	1094	3 unless the expenditure is for a purpose authorized in this section and is
1095	1095	4 either for a purpose promoting the equine industry or equine welfare or
1096	1096	5 is for a benevolent purpose that is in the best interests of horse racing
1097	1097	6 in Indiana or the necessary expenditures for the operations of the
1098	1098	7 horsemen's association required to implement and fulfill the purposes
1099	1099	8 of this section. The Indiana horse racing commission may review any
1100	1100	9 expenditure of money distributed under this section to ensure that the
1101	1101	10 requirements of this section are satisfied. The Indiana horse racing
1102	1102	11 commission shall adopt rules concerning the review and oversight of
1103	1103	12 money distributed under this section and shall adopt rules concerning
1104	1104	13 the enforcement of this section. The following apply to a horsemen's
1105	1105	14 association receiving a distribution of money under this section:
1106	1106	15 (1) The horsemen's association must annually file a report with
1107	1107	16 the Indiana horse racing commission concerning the use of the
1108	1108	17 money by the horsemen's association. The report must include
1109	1109	18 information as required by the commission.
1110	1110	19 (2) The horsemen's association must register with the Indiana
1111	1111	20 horse racing commission.
1112	1112	21 The state board of accounts shall audit the accounts, books, and records
1113	1113	22 of the Indiana horse racing commission. Each horsemen's association,
1114	1114	23 licensee, and association for backside benevolence shall submit to an
1115	1115	24 annual audit of their accounts, books, and records relating to the
1116	1116	25 distribution of money under this section. The audit shall be performed
1117	1117	26 by an independent public accountant, and the audit report shall be
1118	1118	27 provided to the Indiana horse racing commission.
1119	1119	28 (i) (j) The commission shall provide the Indiana horse racing
1120	1120	29 commission with the information necessary to enforce this section.
1121	1121	30 (j) (k) The Indiana horse racing commission shall investigate any
1122	1122	31 complaint that a licensee has failed to comply with the horse racing
1123	1123	32 purse requirements set forth in this section. If, after notice and a
1124	1124	33 hearing, the Indiana horse racing commission finds that a licensee has
1125	1125	34 failed to comply with the purse requirements set forth in this section,
1126	1126	35 the Indiana horse racing commission may:
1127	1127	36 (1) issue a warning to the licensee;
1128	1128	37 (2) impose a civil penalty that may not exceed one million dollars
1129	1129	38 ($1,000,000); or
1130	1130	39 (3) suspend a meeting permit issued under IC 4-31-5 to conduct
1131	1131	40 a pari-mutuel wagering horse racing meeting in Indiana.
1132	1132	41 (k) (l) A civil penalty collected under this section must be deposited
1133	1133	42 in the state general fund.
1134	1134	2022 IN 391—LS 7162/DI 125 27
1135	1135	1 SECTION 19. IC 4-35-7-12.3 IS ADDED TO THE INDIANA
1136	1136	2 CODE AS A NEW SECTION TO READ AS FOLLOWS
1137	1137	3 [EFFECTIVE JULY 1, 2022]: Sec. 12.3. This section applies to
1138	1138	4 adjusted gross receipts of the gambling game wagering from the
1139	1139	5 previous month at each casino operated by the licensee that is
1140	1140	6 received after June 30, 2022. A licensee shall annually deposit in
1141	1141	7 the gaming revenue fund established by IC 4-39-3-1 an amount
1142	1142	8 equal to the total amount that was distributed by the licensee under
1143	1143	9 IC 4-35-7-12 in the state fiscal year beginning July 1, 2021, and
1144	1144	10 ending June 30, 2022.
1145	1145	11 SECTION 20. IC 4-35-7-12.5, AS AMENDED BY P.L.156-2020,
1146	1146	12 SECTION 10, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
1147	1147	13 JULY 1, 2022]: Sec. 12.5. (a) A licensee shall annually withhold the
1148	1148	14 sum of:
1149	1149	15 (1) the product of:
1150	1150	16 (A) seventy-five thousand dollars ($75,000); multiplied by
1151	1151	17 (B) the number of racetracks operated by the licensee;
1152	1152	18 from the amount, before July 1, 2022, that must be distributed
1153	1153	19 under section 12(b) of this chapter, and after June 30, 2022, that
1154	1154	20 must be deposited under section 12.3 of this chapter; and
1155	1155	21 (2) forty-five hundredths percent (0.45%) of the adjusted gross
1156	1156	22 receipts from the previous month at each casino operated by the
1157	1157	23 licensee.
1158	1158	24 (b) A licensee shall transfer the amount withheld under subsection
1159	1159	25 (a)(1) according to the following:
1160	1160	26 (1) Before July 1, 2022, to the Indiana horse racing commission
1161	1161	27 for deposit in the gaming integrity fund established by
1162	1162	28 IC 4-35-8.7-3. Money transferred under this subsection
1163	1163	29 subdivision must be used for the purposes described in
1164	1164	30 IC 4-35-8.7-3(f)(1).
1165	1165	31 (2) After June 30, 2022, to the gaming revenue fund
1166	1166	32 established by IC 4-39-3-1.
1167	1167	33 (c) A licensee shall transfer the amount withheld under subsection
1168	1168	34 (a)(2):
1169	1169	35 (1) before July 1, 2022, to the Indiana horse racing commission
1170	1170	36 for deposit in the Indiana horse racing commission operating fund
1171	1171	37 established by IC 4-31-10-2; and
1172	1172	38 (2) after June 30, 2022, to the gaming revenue fund
1173	1173	39 established by IC 4-39-3-1.
1174	1174	40 SECTION 21. IC 4-35-7-16, AS AMENDED BY P.L.168-2019,
1175	1175	41 SECTION 20, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
1176	1176	42 JULY 1, 2022]: Sec. 16. (a) The amount of gambling game revenue
1177	1177	2022 IN 391—LS 7162/DI 125 28
1178	1178	1 that must be distributed under section 12(b) of this chapter must be
1179	1179	2 determined in a distribution agreement entered into by negotiation
1180	1180	3 committees representing all licensees and the horsemen's associations
1181	1181	4 having contracts with licensees that have been approved by the Indiana
1182	1182	5 horse racing commission.
1183	1183	6 (b) Each horsemen's association shall appoint a representative to a
1184	1184	7 negotiation committee to negotiate the distribution agreement required
1185	1185	8 by subsection (a). If there is an even number of horsemen's associations
1186	1186	9 appointing representatives to the committee, the members appointed by
1187	1187	10 each horsemen's association shall jointly appoint an at-large member
1188	1188	11 of the negotiation committee to represent the interests of all of the
1189	1189	12 horsemen's associations. The at-large member is entitled to the same
1190	1190	13 rights and privileges of the members appointed by the horsemen's
1191	1191	14 associations.
1192	1192	15 (c) Each licensee shall appoint a representative to a negotiation
1193	1193	16 committee to negotiate the distribution agreement required by
1194	1194	17 subsection (a). If there is an even number of licensees, the members
1195	1195	18 appointed by each licensee shall jointly appoint an at-large member of
1196	1196	19 the negotiation committee to represent the interests of all of the
1197	1197	20 licensees. The at-large member is entitled to the same rights and
1198	1198	21 privileges of the members appointed by the licensees.
1199	1199	22 (d) If a majority of the members of each negotiation committee is
1200	1200	23 present, the negotiation committees may negotiate and enter into a
1201	1201	24 distribution agreement binding all horsemen's associations and all
1202	1202	25 licensees as required by subsection (a).
1203	1203	26 (e) The initial distribution agreement entered into by the negotiation
1204	1204	27 committees:
1205	1205	28 (1) must be in writing;
1206	1206	29 (2) must be submitted to the Indiana horse racing commission
1207	1207	30 before October 1, 2013;
1208	1208	31 (3) must be approved by the Indiana horse racing commission
1209	1209	32 before January 1, 2014; and
1210	1210	33 (4) may contain any terms determined to be necessary and
1211	1211	34 appropriate by the negotiation committees, subject to subsection
1212	1212	35 (f) and section 12 of this chapter.
1213	1213	36 (f) A distribution agreement must provide that at least ten percent
1214	1214	37 (10%) and not more than twelve percent (12%) of a licensee's adjusted
1215	1215	38 gross receipts must be distributed under section 12(b) of this chapter.
1216	1216	39 A distribution agreement applies to adjusted gross receipts received by
1217	1217	40 the licensee after December 31 of the calendar year in which the
1218	1218	41 distribution agreement is approved by the Indiana horse racing
1219	1219	42 commission.
1220	1220	2022 IN 391—LS 7162/DI 125 29
1221	1221	1 (g) A distribution agreement may expire on December 31 of a
1222	1222	2 particular calendar year if a subsequent distribution agreement will take
1223	1223	3 effect on January 1 of the following calendar year. A subsequent
1224	1224	4 distribution agreement:
1225	1225	5 (1) is subject to the approval of the Indiana horse racing
1226	1226	6 commission; and
1227	1227	7 (2) must be submitted to the Indiana horse racing commission
1228	1228	8 before October 1 of the calendar year preceding the calendar year
1229	1229	9 in which the distribution agreement will take effect.
1230	1230	10 (h) The Indiana horse racing commission shall annually report to the
1231	1231	11 budget committee on the effect of each distribution agreement on the
1232	1232	12 Indiana horse racing industry before January 1 of the following
1233	1233	13 calendar year.
1234	1234	14 (i) This section expires July 1, 2022.
1235	1235	15 SECTION 22. IC 4-35-7-17, AS AMENDED BY P.L.168-2019,
1236	1236	16 SECTION 21, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
1237	1237	17 JULY 1, 2022]: Sec. 17. (a) Subject to subsection (b), if:
1238	1238	18 (1) a distribution agreement is not submitted to the Indiana horse
1239	1239	19 racing commission before the deadlines imposed by section 16 of
1240	1240	20 this chapter; or
1241	1241	21 (2) the Indiana horse racing commission is unable to approve a
1242	1242	22 distribution agreement;
1243	1243	23 the Indiana horse racing commission shall determine the percentage of
1244	1244	24 a licensee's adjusted gross receipts that must be distributed under
1245	1245	25 section 12(b) of this chapter.
1246	1246	26 (b) The Indiana horse racing commission shall give the negotiation
1247	1247	27 committees an opportunity to correct any deficiencies in a proposed
1248	1248	28 distribution agreement before making a determination of the applicable
1249	1249	29 percentage under subsection (a).
1250	1250	30 (c) The Indiana horse racing commission shall consider the factors
1251	1251	31 used to evaluate a distribution agreement under section 18 of this
1252	1252	32 chapter when making a determination under subsection (a).
1253	1253	33 (d) This section expires July 1, 2022.
1254	1254	34 SECTION 23. IC 4-35-8-3, AS AMENDED BY P.L.146-2008,
1255	1255	35 SECTION 22, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
1256	1256	36 JULY 1, 2022]: Sec. 3. (a) The department shall deposit tax revenue
1257	1257	37 collected under section 1 of this chapter before July 1, 2022, in the
1258	1258	38 state general fund.
1259	1259	39 (b) The department shall deposit tax revenue collected under
1260	1260	40 this chapter after June 30, 2022, in the gaming revenue fund
1261	1261	41 established by IC 4-39-3-1.
1262	1262	42 SECTION 24. IC 4-35-8.5-1, AS AMENDED BY P.L.255-2015,
1263	1263	2022 IN 391—LS 7162/DI 125 30
1264	1264	1 SECTION 46, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
1265	1265	2 JULY 1, 2022]: Sec. 1. (a) Before the fifteenth day of each month, a
1266	1266	3 licensee that offers gambling game wagering under this article shall
1267	1267	4 pay to the commission a county gambling game wagering fee equal to
1268	1268	5 three percent (3%) of the adjusted gross receipts received from
1269	1269	6 gambling game wagering during the previous month at the licensee's
1270	1270	7 racetrack. However, a licensee is not required to pay more than eight
1271	1271	8 million dollars ($8,000,000) of county gambling game wagering fees
1272	1272	9 under this section in any state fiscal year.
1273	1273	10 (b) The commission shall deposit the county gambling game
1274	1274	11 wagering fee received by the commission into:
1275	1275	12 (1) for county gambling game wagering fees received before
1276	1276	13 July 1, 2022, a separate account within the state general fund;
1277	1277	14 and
1278	1278	15 (2) for county gambling game wagering fees received after
1279	1279	16 June 30, 2022, the gaming revenue fund established by
1280	1280	17 IC 4-39-3-1.
1281	1281	18 SECTION 25. IC 4-35-8.5-2, AS AMENDED BY P.L.255-2015,
1282	1282	19 SECTION 47, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
1283	1283	20 JULY 1, 2022]: Sec. 2. This section applies to county gambling
1284	1284	21 game wagering fees received before July 1, 2022. Before the
1285	1285	22 fifteenth day of each month, the treasurer of state shall distribute any
1286	1286	23 county gambling game wagering fees received from a licensee during
1287	1287	24 the previous month to the county auditor of the county in which the
1288	1288	25 licensee's racetrack is located.
1289	1289	26 SECTION 26. IC 4-38-10-3, AS ADDED BY P.L.293-2019,
1290	1290	27 SECTION 43, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
1291	1291	28 JULY 1, 2022]: Sec. 3. (a) This section applies to tax revenue
1292	1292	29 collected under section 2 of this chapter before July 1, 2022.
1293	1293	30 (b) Except as provided in subsection (b), (c), the department shall
1294	1294	31 deposit the tax revenue collected under section 2 of this chapter in the
1295	1295	32 state general fund.
1296	1296	33 (b) (c) The department shall transfer an amount equal to three and
1297	1297	34 thirty-three hundredths percent (3.33%) of the tax revenue collected
1298	1298	35 under section 2 of this chapter to the addiction services fund
1299	1299	36 established by IC 12-23-2-2.
1300	1300	37 (c) (d) Twenty-five percent (25%) of the tax revenue transferred
1301	1301	38 under subsection (b) must be allocated to:
1302	1302	39 (1) the prevention of;
1303	1303	40 (2) education regarding;
1304	1304	41 (3) provider credentialing for; and
1305	1305	42 (4) treatment of;
1306	1306	2022 IN 391—LS 7162/DI 125 31
1307	1307	1 compulsive gambling.
1308	1308	2 SECTION 27. IC 4-38-10-3.5 IS ADDED TO THE INDIANA
1309	1309	3 CODE AS A NEW SECTION TO READ AS FOLLOWS
1310	1310	4 [EFFECTIVE JULY 1, 2022]: Sec. 3.5. The department of state
1311	1311	5 revenue shall deposit the tax revenue collected under section 2 of
1312	1312	6 this chapter after June 30, 2022, in the gaming revenue fund
1313	1313	7 established by IC 4-39-3-1.
1314	1314	8 SECTION 28. IC 4-39 IS ADDED TO THE INDIANA CODE AS
1315	1315	9 A NEW ARTICLE TO READ AS FOLLOWS [EFFECTIVE JULY 1,
1316	1316	10 2022]:
1317	1317	11 ARTICLE 39. GAMING REVENUE DISTRIBUTION
1318	1318	12 Chapter 1. Application
1319	1319	13 Sec. 1. This article applies to the distribution of revenue
1320	1320	14 received or remitted after June 30, 2022, by a:
1321	1321	15 (1) licensed owner or an operating agent from the:
1322	1322	16 (A) wagering tax imposed under IC 4-33-13; and
1323	1323	17 (B) supplemental wagering tax imposed under IC 4-33-12;
1324	1324	18 (2) licensee from the:
1325	1325	19 (A) graduated slot machine wagering tax imposed under
1326	1326	20 IC 4-35-8;
1327	1327	21 (B) county gambling game wagering fee imposed under
1328	1328	22 IC 4-35-8.5; and
1329	1329	23 (C) fees imposed under IC 4-35-7-12.3 and IC 4-35-7-12.5;
1330	1330	24 (3) certificate holder from the sports wagering tax imposed
1331	1331	25 under IC 4-38-10; and
1332	1332	26 (4) person that holds a permit to conduct a horse racing
1333	1333	27 meeting or a permit holder licensed to operate a satellite
1334	1334	28 facility from taxes imposed under IC 4-31-9.
1335	1335	29 Chapter 2. Definitions
1336	1336	30 Sec. 1. The definitions in this chapter apply throughout this
1337	1337	31 article.
1338	1338	32 Sec. 2. "Adjusted gross receipts" means:
1339	1339	33 (1) the total of all cash and property (including checks
1340	1340	34 received by a licensee or an operating agent) whether
1341	1341	35 collected or not, received:
1342	1342	36 (A) by a licensee or an operating agent from gaming
1343	1343	37 operations under IC 4-33;
1344	1344	38 (B) by a licensee from gambling games conducted under
1345	1345	39 IC 4-35; and
1346	1346	40 (C) from authorized sports wagering offered by a
1347	1347	41 certificate holder under IC 4-38; minus
1348	1348	42 (2) the total of:
1349	1349	2022 IN 391—LS 7162/DI 125 32
1350	1350	1 (A) all cash paid out as winnings to patrons; and
1351	1351	2 (B) uncollectible gaming receivables, not to exceed the
1352	1352	3 lesser of:
1353	1353	4 (i) a reasonable provision for uncollectible patron checks
1354	1354	5 received from gaming operations, gambling games, or
1355	1355	6 sports wagering; or
1356	1356	7 (ii) two percent (2%) of the total of all sums, including
1357	1357	8 checks, whether collected or not, less the amount paid
1358	1358	9 out as winnings to patrons.
1359	1359	10 For purposes of this section, a counter or personal check that is
1360	1360	11 invalid or unenforceable under this article is considered cash
1361	1361	12 received by the licensee or operating agent from gaming
1362	1362	13 operations, a licensee from gambling games conducted under
1363	1363	14 IC 4-35, or from authorized sports wagering offered by a
1364	1364	15 certificate holder under IC 4-38.
1365	1365	16 Sec. 3. "Certificate holder" has the meaning set forth in
1366	1366	17 IC 4-38-2-4.
1367	1367	18 Sec. 4. "Gaming commission" means the Indiana gaming
1368	1368	19 commission established by IC 4-33-3-1.
1369	1369	20 Sec. 5. "Gaming revenue fund" means the gaming revenue fund
1370	1370	21 established under IC 4-39-3-1.
1371	1371	22 Sec. 6. "Host unit" means each of the following:
1372	1372	23 (1) If the riverboat is located in a city, or a city is designated
1373	1373	24 as the home dock of the riverboat from which the tax revenue
1374	1374	25 was collected, in the case of a city described in
1375	1375	26 IC 4-33-12-6(b)(1)(A), a city located in Lake County, or Terre
1376	1376	27 Haute, the term includes:
1377	1377	28 (A) the:
1378	1378	29 (i) city; or
1379	1379	30 (ii) the city designated as the home dock of the riverboat
1380	1380	31 from which the tax revenue was collected, in the case of
1381	1381	32 a city described in IC 4-33-12-6(b)(1)(A), a city located
1382	1382	33 in Lake County, or Terre Haute; and
1383	1383	34 (B) the county in which the riverboat is located.
1384	1384	35 (2) A county that is designated as the home dock of the
1385	1385	36 riverboat from which the tax revenue was collected, in the
1386	1386	37 case of a riverboat that is not located in a city described in
1387	1387	38 subdivision (1) or whose home dock is not in a city described
1388	1388	39 in subdivision (1).
1389	1389	40 (3) In the case of a riverboat located in a historic hotel
1390	1390	41 district, the term includes:
1391	1391	42 (A) French Lick and West Baden; and
1392	1392	2022 IN 391—LS 7162/DI 125 33
1393	1393	1 (B) Orange County.
1394	1394	2 (4) A county in which a licensee's racetrack in which gambling
1395	1395	3 games are conducted under IC 4-35 is located.
1396	1396	4 Sec. 7. "Licensed owner" has the meaning set forth in
1397	1397	5 IC 4-33-2-13.
1398	1398	6 Sec. 8. "Licensee" has the meaning set forth in IC 4-35-2-7.
1399	1399	7 Sec. 9. "Operating agent" has the meaning set forth in
1400	1400	8 IC 4-33-2-14.5.
1401	1401	9 Sec. 10. "Riverboat" has the meaning set forth in IC 4-33-2-17.
1402	1402	10 Chapter 3. Gaming Revenue Fund
1403	1403	11 Sec. 1. (a) The gaming revenue fund is established.
1404	1404	12 (b) The gaming revenue fund consists of the following:
1405	1405	13 (1) Revenue deposited in the fund under IC 4-31-9-3(c).
1406	1406	14 (2) Revenue deposited in the fund under IC 4-31-9-5(c).
1407	1407	15 (3) Revenue deposited in the fund under IC 4-31-9-7(e).
1408	1408	16 (4) Revenue deposited in the fund under IC 4-31-9-9(b).
1409	1409	17 (5) Revenue deposited in the fund under IC 4-33-12-5.5
1410	1410	18 (6) Revenue deposited in the fund under IC 4-33-13-3(b).
1411	1411	19 (7) Revenue deposited in the fund under IC 4-35-7-12.3.
1412	1412	20 (8) Revenue deposited in the fund under IC 4-35-7-12.5.
1413	1413	21 (9) Revenue deposited in the fund under IC 4-35-8-3(b).
1414	1414	22 (10) Revenue deposited in the fund under IC 4-35-8.5-1(b)(2).
1415	1415	23 (11) Revenue deposited in the fund under IC 4-38-10-3.5.
1416	1416	24 (c) The gaming revenue fund shall be administered by the
1417	1417	25 treasurer of state.
1418	1418	26 (d) Money in the fund is continually appropriated as provided
1419	1419	27 in this chapter.
1420	1420	28 (e) Money in the gaming revenue fund does not revert to the
1421	1421	29 state general fund at the end of a state fiscal year.
1422	1422	30 Sec. 2. An amount equal to fifty-seven hundredths percent
1423	1423	31 (0.57%) of the money in the fund is annually appropriated to the
1424	1424	32 gaming commission to carry out the duties of the gaming
1425	1425	33 commission.
1426	1426	34 Sec. 3. The treasurer of state shall quarterly deposit in the state
1427	1427	35 general fund an amount equal to sixty and two-tenths percent
1428	1428	36 (60.2%) of the money in the fund.
1429	1429	37 Sec. 4. (a) Subject to subsection (c), the treasurer of state shall
1430	1430	38 quarterly divide and distribute a total amount equal to six and
1431	1431	39 twenty-three hundredths percent (6.23%) of the money in the fund
1432	1432	40 between each county according to the ratio that the county's
1433	1433	41 population bears to the total population of the state. The money
1434	1434	42 paid under this subsection must be paid to the county treasurer of
1435	1435	2022 IN 391—LS 7162/DI 125 34
1436	1436	1 each county. Except as provided in subsection (b), the county
1437	1437	2 treasurer shall distribute the money received by the county under
1438	1438	3 this section as follows:
1439	1439	4 (1) To each city located in the county according to the ratio
1440	1440	5 the city's population bears to the total population of the
1441	1441	6 county.
1442	1442	7 (2) To each town located in the county according to the ratio
1443	1443	8 the town's population bears to the total population of the
1444	1444	9 county.
1445	1445	10 (3) After the distributions required in subdivisions (1) and (2)
1446	1446	11 are made, the remainder shall be retained by the county.
1447	1447	12 (b) This subsection applies only to a county containing a
1448	1448	13 consolidated city. The county auditor shall distribute the money
1449	1449	14 received by the county under subsection (a) as follows:
1450	1450	15 (1) To each city, other than a consolidated city, located in the
1451	1451	16 county according to the ratio that the city's population bears
1452	1452	17 to the total population of the county.
1453	1453	18 (2) To each town located in the county according to the ratio
1454	1454	19 that the town's population bears to the total population of the
1455	1455	20 county.
1456	1456	21 (3) After the distributions required in subdivisions (1) and (2)
1457	1457	22 are made, the remainder shall be paid in equal amounts to the
1458	1458	23 consolidated city and the county.
1459	1459	24 Sec. 5. (a) The treasurer of state shall quarterly transfer an
1460	1460	25 amount equal to five and nine-tenths percent (5.9%) to an account
1461	1461	26 established in the gaming revenue fund to be appropriated for
1462	1462	27 distributions to entities for use as determined by the general
1463	1463	28 assembly. Each year during the regular session of the general
1464	1464	29 assembly, an entity may submit a request to the:
1465	1465	30 (1) house committee on ways and means; and
1466	1466	31 (2) senate committee on appropriations;
1467	1467	32 proposing a distribution be made from the amount under this
1468	1468	33 section to the entity and the purposes for which the distribution
1469	1469	34 must be used.
1470	1470	35 (b) The following must receive a preference in determining
1471	1471	36 distributions under this section:
1472	1472	37 (1) The state fair commission.
1473	1473	38 (2) The northwest Indiana law enforcement training center.
1474	1474	39 (3) The division of mental health and addiction.
1475	1475	40 (4) The Indiana economic development fund created by
1476	1476	41 IC 5-28-8.
1477	1477	42 (5) Purdue University School of Veterinary Medicine.
1478	1478	2022 IN 391—LS 7162/DI 125 35
1479	1479	1 (6) Indiana Horse Racing Commission.
1480	1480	2 (7) Entities that promote and develop the livestock industry.
1481	1481	3 (8) Entities that received a distribution under IC 4-35-7-12
1482	1482	4 before July 1, 2022.
1483	1483	5 Sec. 6. (a) The treasurer of state shall quarterly divide and
1484	1484	6 distribute a total amount equal to twenty-seven and one-tenth
1485	1485	7 percent (27.1%) of the money in the fund among each host unit.
1486	1486	8 The treasurer of state shall pay each host unit an amount that
1487	1487	9 equals the host unit's average total distribution from taxes imposed
1488	1488	10 on adjusted gross receipts in the immediately preceding five (5)
1489	1489	11 years.
1490	1490	12 (b) A host unit may not receive a distribution under this section
1491	1491	13 that is less than an amount equal to the host unit's average
1492	1492	14 distribution over the immediately preceding five (5) years. If the
1493	1493	15 total amount of money available to distribute under this section in
1494	1494	16 a year is less than the total amount necessary to meet the required
1495	1495	17 distributions under this subsection, the additional amount
1496	1496	18 necessary shall be subtracted from the distribution to the state
1497	1497	19 general fund under section 3 of this chapter and instead added to
1498	1498	20 the total amount to be distributed under this section.
1499	1499	21 (c) If the total amount to be divided and distributed under
1500	1500	22 subsection (a) exceeds the amount necessary to meet the minimum
1501	1501	23 payment requirement under subsection (b), the excess shall be
1502	1502	24 divided among each host unit in proportion to the amount of tax
1503	1503	25 revenue deposited in the gaming revenue fund for the period that
1504	1504	26 is attributable to tax revenue collected from the gaming operations
1505	1505	27 located in the host unit. Of the excess amount received by each host
1506	1506	28 unit:
1507	1507	29 (1) if the host unit is a city:
1508	1508	30 (A) forty percent (40%) of the excess shall remain with the
1509	1509	31 city; and
1510	1510	32 (B) sixty percent (60%) of the excess shall be paid to the
1511	1511	33 county in which the city is located; and
1512	1512	34 (2) if the host unit is a county, the excess shall remain with the
1513	1513	35 county.
1514	1514	36 Sec. 7. This section applies only to tax revenue distributed under
1515	1515	37 section 4 of this chapter. Money paid to a unit of local government
1516	1516	38 under section 4 of this chapter:
1517	1517	39 (1) must be paid to the fiscal officer of the unit of local
1518	1518	40 government;
1519	1519	41 (2) may not be used to reduce the unit's maximum levy under
1520	1520	42 IC 6-1.1-18.5 but may be used at the discretion of the unit to
1521	1521	2022 IN 391—LS 7162/DI 125 36
1522	1522	1 reduce the property tax levy of the unit for a particular year;
1523	1523	2 (3) may be deposited in a special fund or allocation fund
1524	1524	3 created under IC 8-22-3.5, IC 36-7-14, IC 36-7-14.5,
1525	1525	4 IC 36-7-15.1, and IC 36-7-30 to provide funding for debt
1526	1526	5 repayment;
1527	1527	6 (4) may be used to fund sewer and water projects, including
1528	1528	7 storm water management projects;
1529	1529	8 (5) may be used for police and fire pensions;
1530	1530	9 (6) may be used for any other legal or corporate purpose of
1531	1531	10 the unit, including the pledge of money to bonds, leases, or
1532	1532	11 other obligations under IC 5-1-14-4; and
1533	1533	12 (7) is considered miscellaneous revenue.
1534	1534	13 Sec. 8. A host unit receiving a distribution under section 6 of this
1535	1535	14 chapter may distribute a part of the host unit's distribution to a
1536	1536	15 county convention and visitors bureau or promotion fund for the
1537	1537	16 county.
1538	1538	17 SECTION 29. IC 6-1.1-4-31.5, AS AMENDED BY P.L.86-2018,
1539	1539	18 SECTION 37, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
1540	1540	19 JULY 1, 2022]: Sec. 31.5. (a) As used in this section, "department"
1541	1541	20 refers to the department of local government finance.
1542	1542	21 (b) If the department makes a determination and informs local
1543	1543	22 officials under section 31(c) of this chapter, the department may order
1544	1544	23 a state conducted assessment or reassessment in the county subject to
1545	1545	24 the time limitation in that subsection.
1546	1546	25 (c) If the department orders a state conducted assessment or
1547	1547	26 reassessment in a county, the department shall assume the duties of the
1548	1548	27 county assessor. Notwithstanding sections 15 and 17 of this chapter, a
1549	1549	28 county assessor subject to an order issued under this section may not
1550	1550	29 assess property or have property assessed for the assessment or under
1551	1551	30 a county's reassessment plan prepared under section 4.2 of this chapter.
1552	1552	31 Until the state conducted assessment or reassessment is completed
1553	1553	32 under this section, the assessment or reassessment duties of the county
1554	1554	33 assessor are limited to providing the department or a contractor of the
1555	1555	34 department the support and information requested by the department
1556	1556	35 or the contractor.
1557	1557	36 (d) Before assuming the duties of a county assessor, the department
1558	1558	37 shall transmit a copy of the department's order requiring a state
1559	1559	38 conducted assessment or reassessment to the county assessor, the
1560	1560	39 county fiscal body, the county auditor, and the county treasurer. Notice
1561	1561	40 of the department's actions must be published one (1) time in a
1562	1562	41 newspaper of general circulation published in the county. The
1563	1563	42 department is not required to conduct a public hearing before taking
1564	1564	2022 IN 391—LS 7162/DI 125 37
1565	1565	1 action under this section.
1566	1566	2 (e) A county assessor subject to an order issued under this section
1567	1567	3 shall, at the request of the department or the department's contractor,
1568	1568	4 make available and provide access to all:
1569	1569	5 (1) data;
1570	1570	6 (2) records;
1571	1571	7 (3) maps;
1572	1572	8 (4) parcel record cards;
1573	1573	9 (5) forms;
1574	1574	10 (6) computer software systems;
1575	1575	11 (7) computer hardware systems; and
1576	1576	12 (8) other information;
1577	1577	13 related to the assessment or reassessment of real property in the county.
1578	1578	14 The information described in this subsection must be provided at no
1579	1579	15 cost to the department or the contractor of the department. A failure to
1580	1580	16 provide information requested under this subsection constitutes a
1581	1581	17 failure to perform a duty related to an assessment or under a county's
1582	1582	18 reassessment plan prepared under section 4.2 of this chapter and is
1583	1583	19 subject to IC 6-1.1-37-2.
1584	1584	20 (f) The department may enter into a contract with a professional
1585	1585	21 appraising firm to conduct an assessment or reassessment under this
1586	1586	22 section. If a county entered into a contract with a professional
1587	1587	23 appraising firm to conduct the county's assessment or reassessment
1588	1588	24 before the department orders a state conducted assessment or
1589	1589	25 reassessment in the county under this section, the contract:
1590	1590	26 (1) is as valid as if it had been entered into by the department; and
1591	1591	27 (2) shall be treated as the contract of the department.
1592	1592	28 (g) After receiving the report of assessed values from the appraisal
1593	1593	29 firm acting under a contract described in subsection (f), the department
1594	1594	30 shall give notice to the taxpayer and the county assessor, by mail, of the
1595	1595	31 amount of the assessment or reassessment. The notice of assessment or
1596	1596	32 reassessment:
1597	1597	33 (1) is subject to appeal by the taxpayer under section 31.7 of this
1598	1598	34 chapter; and
1599	1599	35 (2) must include a statement of the taxpayer's rights under section
1600	1600	36 31.7 of this chapter.
1601	1601	37 (h) The department shall forward a bill for services provided under
1602	1602	38 a contract described in subsection (f) to the auditor of the county in
1603	1603	39 which the state conducted reassessment occurs. The county shall pay
1604	1604	40 the bill under the procedures prescribed by subsection (i).
1605	1605	41 (i) A county subject to an order issued under this section shall pay
1606	1606	42 the cost of a contract described in subsection (f), without appropriation,
1607	1607	2022 IN 391—LS 7162/DI 125 38
1608	1608	1 from the county property reassessment fund. A contractor may
1609	1609	2 periodically submit bills for partial payment of work performed under
1610	1610	3 the contract. Notwithstanding any other law, a contractor is entitled to
1611	1611	4 payment under this subsection for work performed under a contract if
1612	1612	5 the contractor:
1613	1613	6 (1) submits to the department a fully itemized, certified bill in the
1614	1614	7 form required by IC 5-11-10-1 for the costs of the work performed
1615	1615	8 under the contract;
1616	1616	9 (2) obtains from the department:
1617	1617	10 (A) approval of the form and amount of the bill; and
1618	1618	11 (B) a certification that the billed goods and services have been
1619	1619	12 received and comply with the contract; and
1620	1620	13 (3) files with the county auditor:
1621	1621	14 (A) a duplicate copy of the bill submitted to the department;
1622	1622	15 (B) proof of the department's approval of the form and amount
1623	1623	16 of the bill; and
1624	1624	17 (C) the department's certification that the billed goods and
1625	1625	18 services have been received and comply with the contract.
1626	1626	19 The department's approval and certification of a bill under subdivision
1627	1627	20 (2) shall be treated as conclusively resolving the merits of a contractor's
1628	1628	21 claim. Upon receipt of the documentation described in subdivision (3),
1629	1629	22 the county auditor shall immediately certify that the bill is true and
1630	1630	23 correct without further audit and submit the claim to the county
1631	1631	24 executive. The county executive shall allow the claim, in full, as
1632	1632	25 approved by the department, without further examination of the merits
1633	1633	26 of the claim in a regular or special session that is held not less than
1634	1634	27 three (3) days and not more than seven (7) days after the date the claim
1635	1635	28 is certified by the county fiscal officer if the procedures in IC 5-11-10-2
1636	1636	29 are used to approve the claim or the date the claim is placed on the
1637	1637	30 claim docket under IC 36-2-6-4 if the procedures in IC 36-2-6-4 are
1638	1638	31 used to approve the claim. Upon allowance of the claim by the county
1639	1639	32 executive, the county auditor shall immediately issue a warrant or
1640	1640	33 check for the full amount of the claim approved by the department.
1641	1641	34 Compliance with this subsection constitutes compliance with
1642	1642	35 IC 5-11-6-1, IC 5-11-10, and IC 36-2-6. The determination and
1643	1643	36 payment of a claim in compliance with this subsection is not subject to
1644	1644	37 remonstrance and appeal. IC 36-2-6-4(f) and IC 36-2-6-9 do not apply
1645	1645	38 to a claim submitted under this subsection. IC 5-11-10-1.6(d) applies
1646	1646	39 to a fiscal officer who pays a claim in compliance with this subsection.
1647	1647	40 (j) Notwithstanding IC 4-13-2, a period of seven (7) days is
1648	1648	41 permitted for each of the following to review and act under IC 4-13-2
1649	1649	42 on a contract of the department entered into under this section:
1650	1650	2022 IN 391—LS 7162/DI 125 39
1651	1651	1 (1) The commissioner of the Indiana department of
1652	1652	2 administration.
1653	1653	3 (2) The director of the budget agency.
1654	1654	4 (3) The attorney general.
1655	1655	5 (k) If money in the county's property reassessment fund is
1656	1656	6 insufficient to pay for an assessment or reassessment conducted under
1657	1657	7 this section, the department may increase the tax rate and tax levy of
1658	1658	8 the county's property reassessment fund to pay the cost and expenses
1659	1659	9 related to the assessment or reassessment.
1660	1660	10 (l) The department or the contractor of the department shall use the
1661	1661	11 land values determined under section 13.6 of this chapter for a county
1662	1662	12 subject to an order issued under this section to the extent that the
1663	1663	13 department or the contractor finds that the land values reflect the true
1664	1664	14 tax value of land, as determined under this article and the rules of the
1665	1665	15 department. If the department or the contractor finds that the land
1666	1666	16 values determined for the county under section 13.6 of this chapter do
1667	1667	17 not reflect the true tax value of land, the department or the contractor
1668	1668	18 shall determine land values for the county that reflect the true tax value
1669	1669	19 of land, as determined under this article and the rules of the
1670	1670	20 department. Land values determined under this subsection shall be
1671	1671	21 used to the same extent as if the land values had been determined under
1672	1672	22 section 13.6 of this chapter. The department or the contractor of the
1673	1673	23 department shall notify the county's assessing officials of the land
1674	1674	24 values determined under this subsection.
1675	1675	25 (m) A contractor of the department may notify the department if:
1676	1676	26 (1) a county auditor fails to:
1677	1677	27 (A) certify the contractor's bill;
1678	1678	28 (B) publish the contractor's claim;
1679	1679	29 (C) submit the contractor's claim to the county executive; or
1680	1680	30 (D) issue a warrant or check for payment of the contractor's
1681	1681	31 bill;
1682	1682	32 as required by subsection (i) at the county auditor's first legal
1683	1683	33 opportunity to do so;
1684	1684	34 (2) a county executive fails to allow the contractor's claim as
1685	1685	35 legally required by subsection (i) at the county executive's first
1686	1686	36 legal opportunity to do so; or
1687	1687	37 (3) a person or an entity authorized to act on behalf of the county
1688	1688	38 takes or fails to take an action, including failure to request an
1689	1689	39 appropriation, and that action or failure to act delays or halts
1690	1690	40 progress under this section for payment of the contractor's bill.
1691	1691	41 (n) The department, upon receiving notice under subsection (m)
1692	1692	42 from a contractor of the department, shall:
1693	1693	2022 IN 391—LS 7162/DI 125 40
1694	1694	1 (1) verify the accuracy of the contractor's assertion in the notice
1695	1695	2 that:
1696	1696	3 (A) a failure occurred as described in subsection (m)(1) or
1697	1697	4 (m)(2); or
1698	1698	5 (B) a person or an entity acted or failed to act as described in
1699	1699	6 subsection (m)(3); and
1700	1700	7 (2) provide to the treasurer of state the department's approval
1701	1701	8 under subsection (i)(2)(A) of the contractor's bill with respect to
1702	1702	9 which the contractor gave notice under subsection (m).
1703	1703	10 (o) Upon receipt of the department's approval of a contractor's bill
1704	1704	11 under subsection (n), the treasurer of state shall pay the contractor the
1705	1705	12 amount of the bill approved by the department from money in the
1706	1706	13 possession of the state that would otherwise be available for
1707	1707	14 distribution to the county, including distributions of admissions taxes
1708	1708	15 or wagering taxes.
1709	1709	16 (p) The treasurer of state shall withhold from the money that would
1710	1710	17 be distributed under IC 4-33-12-6, IC 4-33-13-5, IC 4-39, or any other
1711	1711	18 law to a county described in a notice provided under subsection (m) the
1712	1712	19 amount of a payment made by the treasurer of state to the contractor of
1713	1713	20 the department under subsection (o). Money shall be withheld from any
1714	1714	21 source payable to the county.
1715	1715	22 (q) Compliance with subsections (m) through (p) constitutes
1716	1716	23 compliance with IC 5-11-10.
1717	1717	24 (r) IC 5-11-10-1.6(d) applies to the treasurer of state with respect to
1718	1718	25 the payment made in compliance with subsections (m) through (p).
1719	1719	26 This subsection and subsections (m) through (p) must be interpreted
1720	1720	27 liberally so that the state shall, to the extent legally valid, ensure that
1721	1721	28 the contractual obligations of a county subject to this section are paid.
1722	1722	29 Nothing in this section shall be construed to create a debt of the state.
1723	1723	30 (s) The provisions of this section are severable as provided in
1724	1724	31 IC 1-1-1-8(b).
1725	1725	32 SECTION 30. IC 6-3.1-20-7, AS AMENDED BY P.L.156-2020,
1726	1726	33 SECTION 24, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
1727	1727	34 JULY 1, 2022]: Sec. 7. (a) The department shall before July 1 of each
1728	1728	35 year determine the following:
1729	1729	36 (1) The greater of:
1730	1730	37 (A) eight million five hundred thousand dollars ($8,500,000);
1731	1731	38 or
1732	1732	39 (B) the amount of credits allowed under this chapter for
1733	1733	40 taxable years ending before January 1 of the year.
1734	1734	41 (2) The quotient of:
1735	1735	42 (A) the amount determined under subdivision (1); divided by
1736	1736	2022 IN 391—LS 7162/DI 125 41
1737	1737	1 (B) four (4).
1738	1738	2 (b) Except as provided in subsection (d), one-half (1/2) of the
1739	1739	3 amount determined by the department under subsection (a)(2) shall be:
1740	1740	4 (1) deducted each quarter from:
1741	1741	5 (A) for tax revenue collected before July 1, 2022, the
1742	1742	6 riverboat supplemental wagering tax revenue otherwise
1743	1743	7 payable to the county under IC 4-33-12-8 and the
1744	1744	8 supplemental distribution otherwise payable to the county
1745	1745	9 under IC 4-33-13-5(f); and
1746	1746	10 (B) for tax revenue collected after June 30, 2022, from the
1747	1747	11 distributions otherwise payable to the county under
1748	1748	12 IC 4-39;
1749	1749	13 (2) paid instead to the state general fund.
1750	1750	14 (c) Except as provided in subsection (d), one-sixth (1/6) of the
1751	1751	15 amount determined by the department under subsection (a)(2) shall be:
1752	1752	16 (1) deducted each quarter from, for tax revenue collected before
1753	1753	17 July 1, 2022, the riverboat supplemental wagering tax revenue
1754	1754	18 otherwise payable under IC 4-33-12-8 and the supplemental
1755	1755	19 distribution otherwise payable under IC 4-33-13-5(f), and for tax
1756	1756	20 revenue collected after June 30, 2022, from the distributions
1757	1757	21 otherwise payable to the county under IC 4-39, to each of the
1758	1758	22 following:
1759	1759	23 (A) The largest city by population located in the county.
1760	1760	24 (B) The second largest city by population located in the
1761	1761	25 county.
1762	1762	26 (C) The third largest city by population located in the county;
1763	1763	27 and
1764	1764	28 (2) paid instead to the state general fund.
1765	1765	29 (d) If the amount determined by the department under subsection
1766	1766	30 (a)(1)(B) is less than eight million five hundred thousand dollars
1767	1767	31 ($8,500,000), the difference of:
1768	1768	32 (1) eight million five hundred thousand dollars ($8,500,000);
1769	1769	33 minus
1770	1770	34 (2) the amount determined by the department under subsection
1771	1771	35 (a)(1)(B);
1772	1772	36 shall be paid in four (4) equal quarterly payments to the northwest
1773	1773	37 Indiana regional development authority established by IC 36-7.5-2-1
1774	1774	38 instead of the state general fund. Any amounts paid under this
1775	1775	39 subsection shall be used by the northwest Indiana regional
1776	1776	40 development authority only to establish or improve public mass rail
1777	1777	41 transportation systems in Lake County.
1778	1778	42 SECTION 31. IC 6-8.1-3-17, AS AMENDED BY P.L.146-2020,
1779	1779	2022 IN 391—LS 7162/DI 125 42
1780	1780	1 SECTION 38, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
1781	1781	2 JULY 1, 2022]: Sec. 17. (a) Before an original tax appeal is filed with
1782	1782	3 the tax court under IC 33-26, the commissioner, or the taxpayer rights
1783	1783	4 advocate office to the extent granted the authority by the commissioner,
1784	1784	5 may settle any tax liability dispute if a substantial doubt exists as to:
1785	1785	6 (1) the constitutionality of the tax under the Constitution of the
1786	1786	7 State of Indiana;
1787	1787	8 (2) the right to impose the tax;
1788	1788	9 (3) the correct amount of tax due;
1789	1789	10 (4) the collectability of the tax; or
1790	1790	11 (5) whether the taxpayer is a resident or nonresident of Indiana.
1791	1791	12 (b) After an original tax appeal is filed with the tax court under
1792	1792	13 IC 33-26, and notwithstanding IC 4-6-2-11, the commissioner may
1793	1793	14 settle a tax liability dispute with an amount in contention of twenty-five
1794	1794	15 thousand dollars ($25,000) or less. Notwithstanding IC 6-8.1-7-1(a),
1795	1795	16 the terms of a settlement under this subsection are available for public
1796	1796	17 inspection.
1797	1797	18 (c) The department shall establish an amnesty program for taxpayers
1798	1798	19 having an unpaid tax liability for a listed tax that was due and payable
1799	1799	20 for a tax period ending before January 1, 2013. A taxpayer is not
1800	1800	21 eligible for the amnesty program:
1801	1801	22 (1) for any tax liability resulting from the taxpayer's failure to
1802	1802	23 comply with IC 6-3-1-3.5(b)(3) with regard to the tax imposed by
1803	1803	24 IC 4-33-13, or IC 4-35-8, or IC 4-39; or
1804	1804	25 (2) if the taxpayer participated in any previous amnesty program
1805	1805	26 under:
1806	1806	27 (A) this section (as in effect on December 31, 2014); or
1807	1807	28 (B) IC 6-2.5-14.
1808	1808	29 The time in which a voluntary payment of tax liability may be made (or
1809	1809	30 the taxpayer may enter into a payment program acceptable to the
1810	1810	31 department for the payment of the unpaid listed taxes in full in the
1811	1811	32 manner and time established in a written payment program agreement
1812	1812	33 between the department and the taxpayer) under the amnesty program
1813	1813	34 is limited to the period determined by the department, not to exceed
1814	1814	35 eight (8) regular business weeks ending before the earlier of the date
1815	1815	36 set by the department or January 1, 2017. The amnesty program must
1816	1816	37 provide that, upon payment by a taxpayer to the department of all listed
1817	1817	38 taxes due from the taxpayer for a tax period (or payment of the unpaid
1818	1818	39 listed taxes in full in the manner and time established in a written
1819	1819	40 payment program agreement between the department and the taxpayer),
1820	1820	41 entry into an agreement that the taxpayer is not eligible for any other
1821	1821	42 amnesty program that may be established and waives any part of
1822	1822	2022 IN 391—LS 7162/DI 125 43
1823	1823	1 interest and penalties on the same type of listed tax that is being
1824	1824	2 granted amnesty in the current amnesty program, and compliance with
1825	1825	3 all other amnesty conditions adopted under a rule of the department in
1826	1826	4 effect on the date the voluntary payment is made, the department:
1827	1827	5 (1) shall abate and not seek to collect any interest, penalties,
1828	1828	6 collection fees, or costs that would otherwise be applicable;
1829	1829	7 (2) shall release any liens imposed;
1830	1830	8 (3) shall not seek civil or criminal prosecution against any
1831	1831	9 individual or entity; and
1832	1832	10 (4) shall not issue, or, if issued, shall withdraw, an assessment, a
1833	1833	11 demand notice, or a warrant for payment under IC 6-8.1-5-1,
1834	1834	12 IC 6-8.1-5-3, IC 6-8.1-8-2, or another law against any individual
1835	1835	13 or entity;
1836	1836	14 for listed taxes due from the taxpayer for the tax period for which
1837	1837	15 amnesty has been granted to the taxpayer. Amnesty granted under this
1838	1838	16 subsection is binding on the state and its agents. However, failure to
1839	1839	17 pay to the department all listed taxes due for a tax period invalidates
1840	1840	18 any amnesty granted under this subsection for that tax period. The
1841	1841	19 department shall conduct an assessment of the impact of the tax
1842	1842	20 amnesty program on tax collections and an analysis of the costs of
1843	1843	21 administering the tax amnesty program. As soon as practicable after the
1844	1844	22 end of the tax amnesty period, the department shall submit a copy of
1845	1845	23 the assessment and analysis to the legislative council in an electronic
1846	1846	24 format under IC 5-14-6. The department shall enforce an agreement
1847	1847	25 with a taxpayer that prohibits the taxpayer from receiving amnesty in
1848	1848	26 another amnesty program.
1849	1849	27 (d) For purposes of subsection (c), a liability for a listed tax is due
1850	1850	28 and payable if:
1851	1851	29 (1) the department has issued:
1852	1852	30 (A) an assessment of the listed tax under IC 6-8.1-5-1;
1853	1853	31 (B) a demand for payment under IC 6-8.1-5-3; or
1854	1854	32 (C) a demand notice for payment of the listed tax under
1855	1855	33 IC 6-8.1-8-2;
1856	1856	34 (2) the taxpayer has filed a return or an amended return in which
1857	1857	35 the taxpayer has reported a liability for the listed tax; or
1858	1858	36 (3) the taxpayer has filed a written statement of liability for the
1859	1859	37 listed tax in a form that is satisfactory to the department.
1860	1860	38 (e) The department may waive interest and penalties if the general
1861	1861	39 assembly enacts a change in a listed tax for a tax period that increases
1862	1862	40 a taxpayer's tax liability for that listed tax after the due date for that
1863	1863	41 listed tax and tax period. However, such a waiver shall apply only to
1864	1864	42 the extent of the increase in tax liability and only for a period not
1865	1865	2022 IN 391—LS 7162/DI 125 44
1866	1866	1 exceeding sixty (60) days after the change is enacted. The department
1867	1867	2 may adopt rules, including emergency rules, or issue guidelines to carry
1868	1868	3 out this subsection.
1869	1869	4 SECTION 32. IC 20-26-5-22.5, AS AMENDED BY P.L.244-2017,
1870	1870	5 SECTION 45, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
1871	1871	6 JULY 1, 2022]: Sec. 22.5. (a) A school corporation may participate in
1872	1872	7 the establishment of a public school foundation.
1873	1873	8 (b) The governing body of a school corporation may receive the
1874	1874	9 proceeds of a grant, a restricted gift, an unrestricted gift, a donation, an
1875	1875	10 endowment, a bequest, a trust, an agreement to share tax revenue
1876	1876	11 received by a city or county under IC 4-33-12-6, or IC 4-33-13,
1877	1877	12 IC 4-39, or other funds not generated from taxes levied by the school
1878	1878	13 corporation to create a foundation under the following conditions:
1879	1879	14 (1) The foundation is:
1880	1880	15 (A) exempt from federal income taxation under Section
1881	1881	16 501(c)(3) of the Internal Revenue Code; and
1882	1882	17 (B) organized as an Indiana nonprofit corporation for the
1883	1883	18 purposes of providing educational funds for scholarships,
1884	1884	19 teacher education, capital programs, and special programs for
1885	1885	20 school corporations.
1886	1886	21 (2) Except as provided in subdivision (3), the foundation retains
1887	1887	22 all rights to a donation, including investment powers. The
1888	1888	23 foundation may hold a donation as a permanent endowment.
1889	1889	24 (3) The foundation agrees to do the following:
1890	1890	25 (A) Distribute the income from a donation only to the school
1891	1891	26 corporation.
1892	1892	27 (B) Return a donation to the operations fund of the school
1893	1893	28 corporation if the foundation:
1894	1894	29 (i) loses the foundation's status as a foundation exempt from
1895	1895	30 federal income taxation under Section 501(c)(3) of the
1896	1896	31 Internal Revenue Code;
1897	1897	32 (ii) is liquidated; or
1898	1898	33 (iii) violates any condition set forth in this subdivision.
1899	1899	34 (c) A school corporation may use the proceeds received under this
1900	1900	35 section from a foundation only for educational purposes of the school
1901	1901	36 corporation described in subsection (b)(1)(B).
1902	1902	37 (d) The governing body of the school corporation may appoint
1903	1903	38 members to the foundation.
1904	1904	39 (e) The treasurer of the governing body of the school corporation
1905	1905	40 may serve as the treasurer of the foundation.
1906	1906	41 SECTION 33. IC 20-47-1-1, AS ADDED BY P.L.2-2006,
1907	1907	42 SECTION 170, IS AMENDED TO READ AS FOLLOWS
1908	1908	2022 IN 391—LS 7162/DI 125 45
1909	1909	1 [EFFECTIVE JULY 1, 2022]: Sec. 1. As used in this chapter,
1910	1910	2 "proceeds from riverboat gaming" means tax revenue received by a
1911	1911	3 political subdivision under IC 4-33-12-6, IC 4-33-13, IC 4-39, or an
1912	1912	4 agreement to share a city's or county's part of the tax revenue.
1913	1913	5 SECTION 34. IC 20-47-1-5, AS AMENDED BY P.L.244-2017,
1914	1914	6 SECTION 107, IS AMENDED TO READ AS FOLLOWS
1915	1915	7 [EFFECTIVE JULY 1, 2022]: Sec. 5. (a) The governing body of a
1916	1916	8 school corporation may donate the proceeds of a grant, a gift, a
1917	1917	9 donation, an endowment, a bequest, a trust, an agreement to share tax
1918	1918	10 revenue received by a city or county under IC 4-33-12-6, or IC 4-33-13,
1919	1919	11 IC 4-39, or an agreement to share revenue received by a political
1920	1920	12 subdivision under IC 4-35-8.5, or other funds not generated from taxes
1921	1921	13 levied by the school corporation, to a foundation under the following
1922	1922	14 conditions:
1923	1923	15 (1) The foundation is a charitable nonprofit community
1924	1924	16 foundation.
1925	1925	17 (2) The foundation retains all rights to the donation, including
1926	1926	18 investment powers, except as provided in subdivision (3).
1927	1927	19 (3) The foundation agrees to do the following:
1928	1928	20 (A) Hold the donation as a permanent endowment.
1929	1929	21 (B) Distribute the income from the donation only to the school
1930	1930	22 corporation as directed by resolution of the governing body of
1931	1931	23 the school corporation.
1932	1932	24 (C) Return the donation to the operations fund of the school
1933	1933	25 corporation if the foundation:
1934	1934	26 (i) loses the foundation's status as a public charitable
1935	1935	27 organization;
1936	1936	28 (ii) is liquidated; or
1937	1937	29 (iii) violates any condition of the endowment set by the
1938	1938	30 governing body of the school corporation.
1939	1939	31 (b) A school corporation may use income received under this
1940	1940	32 section from a community foundation only for purposes of the school
1941	1941	33 corporation.
1942	1942	34 SECTION 35. IC 36-1-8-9, AS AMENDED BY P.L.199-2005,
1943	1943	35 SECTION 28, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
1944	1944	36 JULY 1, 2022]: Sec. 9. (a) Each unit that receives:
1945	1945	37 (1) tax revenue under IC 4-33-12-6, or IC 4-33-13, or IC 4-39;
1946	1946	38 (2) revenue under an agreement to share the tax revenue received
1947	1947	39 under IC 4-33-12, or IC 4-33-13, or IC 4-39 by another unit; or
1948	1948	40 (3) revenue under a development agreement (as defined in section
1949	1949	41 9.5 of this chapter);
1950	1950	42 may establish a riverboat fund. Money in the fund may be used for any
1951	1951	2022 IN 391—LS 7162/DI 125 46
1952	1952	1 legal or corporate purpose of the unit.
1953	1953	2 (b) The riverboat fund established under subsection (a) shall be
1954	1954	3 administered by the unit's treasurer, and the expenses of administering
1955	1955	4 the fund shall be paid from money in the fund. Money in the fund not
1956	1956	5 currently needed to meet the obligations of the fund may be invested
1957	1957	6 in the same manner as other public funds may be invested. Interest that
1958	1958	7 accrues from these investments shall be deposited in the fund. Money
1959	1959	8 in the fund at the end of a particular fiscal year does not revert to the
1960	1960	9 unit's general fund.
1961	1961	10 SECTION 36. IC 36-1-8-9.2, AS ADDED BY P.L.142-2009,
1962	1962	11 SECTION 31, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
1963	1963	12 JULY 1, 2022]: Sec. 9.2. (a) Each unit that receives:
1964	1964	13 (1) tax revenue under IC 4-35-8.5 or IC 4-39; or
1965	1965	14 (2) revenue under an agreement to share the tax revenue received
1966	1966	15 under IC 4-35-8.5 or IC 4-39 by another unit;
1967	1967	16 shall establish a fund, separate from the unit's general fund, into which
1968	1968	17 the revenue shall be deposited. Money in the fund may be used for any
1969	1969	18 legal or corporate purpose of the unit.
1970	1970	19 (b) The fund established by subsection (a) shall be administered by
1971	1971	20 the unit's treasurer, and the expenses of administering the fund shall be
1972	1972	21 paid from money in the fund. Money in the fund not currently needed
1973	1973	22 to meet the obligations of the fund may be invested in the same manner
1974	1974	23 as other public funds may be invested. Interest that accrues from these
1975	1975	24 investments shall be deposited in the fund. Money in the fund at the
1976	1976	25 end of a particular fiscal year does not revert to the unit's general fund.
1977	1977	26 SECTION 37. IC 36-1-14-1, AS AMENDED BY P.L.114-2017,
1978	1978	27 SECTION 1, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
1979	1979	28 JULY 1, 2022]: Sec. 1. (a) This section does not apply to donations of
1980	1980	29 gaming revenue to a public school endowment corporation under
1981	1981	30 IC 20-47-1-3.
1982	1982	31 (b) As used in this section, "gaming revenue" means either of the
1983	1983	32 following:
1984	1984	33 (1) Tax revenue received by a unit under IC 4-33-12-6,
1985	1985	34 IC 4-33-13, IC 4-39, or an agreement to share a city's or county's
1986	1986	35 part of the tax revenue.
1987	1987	36 (2) Revenue received by a unit under IC 4-35-8.5 or IC 4-39, or
1988	1988	37 an agreement to share revenue received by another unit under
1989	1989	38 IC 4-35-8.5 or IC 4-39.
1990	1990	39 (c) Notwithstanding IC 8-1.5-2-6(d), a unit may donate the proceeds
1991	1991	40 from the sale of a utility or facility or from a grant, a gift, a donation,
1992	1992	41 an endowment, a bequest, a trust, or gaming revenue to a foundation
1993	1993	42 under the following conditions:
1994	1994	2022 IN 391—LS 7162/DI 125 47
1995	1995	1 (1) The foundation is a charitable nonprofit community
1996	1996	2 foundation.
1997	1997	3 (2) The foundation retains all rights to the donation, including
1998	1998	4 investment powers.
1999	1999	5 (3) The foundation agrees to do the following:
2000	2000	6 (A) Hold the donation as a permanent endowment.
2001	2001	7 (B) Distribute the income from the donation only to the unit as
2002	2002	8 directed by resolution of the fiscal body of the unit.
2003	2003	9 (C) Return the donation to the general fund of the unit if the
2004	2004	10 foundation:
2005	2005	11 (i) loses the foundation's status as a public charitable
2006	2006	12 organization;
2007	2007	13 (ii) is liquidated; or
2008	2008	14 (iii) violates any condition of the endowment set by the
2009	2009	15 fiscal body of the unit.
2010	2010	16 (d) This subsection applies only to the donation of proceeds
2011	2011	17 described in subsection (c) that occurs after December 31, 2015.
2012	2012	18 Notwithstanding subsection (c)(3)(B), the unit and the foundation may
2013	2013	19 agree that distribution of the proceeds is governed by IC 30-2-12.
2014	2014	20 (e) The department of local government finance may not reduce a
2015	2015	21 unit's property tax levy under IC 6-1.1-18.5 or any other law because
2016	2016	22 of any of the following:
2017	2017	23 (1) The donation of the proceeds of money from the sale of a
2018	2018	24 utility or a facility as provided in this section.
2019	2019	25 (2) A distribution from the endowment to the unit as provided in
2020	2020	26 this section.
2021	2021	27 (3) A return of the donation to the general fund of the unit as
2022	2022	28 provided in this section.
2023	2023	29 SECTION 38. IC 36-7.5-3-2, AS AMENDED BY P.L.229-2017,
2024	2024	30 SECTION 38, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
2025	2025	31 JULY 1, 2022]: Sec. 2. (a) The development authority may do any of
2026	2026	32 the following:
2027	2027	33 (1) Finance, improve, construct, reconstruct, renovate, purchase,
2028	2028	34 lease, acquire, and equip land and projects located in an eligible
2029	2029	35 county or eligible municipality.
2030	2030	36 (2) Lease land or a project to an eligible political subdivision.
2031	2031	37 (3) Finance and construct additional improvements to projects or
2032	2032	38 other capital improvements owned by the development authority
2033	2033	39 and lease them to or for the benefit of an eligible political
2034	2034	40 subdivision.
2035	2035	41 (4) Acquire land or all or a portion of one (1) or more projects
2036	2036	42 from an eligible political subdivision by purchase or lease and
2037	2037	2022 IN 391—LS 7162/DI 125 48
2038	2038	1 lease the land or projects back to the eligible political subdivision,
2039	2039	2 with any additional improvements that may be made to the land
2040	2040	3 or projects.
2041	2041	4 (5) Acquire all or a portion of one (1) or more projects from an
2042	2042	5 eligible political subdivision by purchase or lease to fund or
2043	2043	6 refund indebtedness incurred on account of the projects to enable
2044	2044	7 the eligible political subdivision to make a savings in debt service
2045	2045	8 obligations or lease rental obligations or to obtain relief from
2046	2046	9 covenants that the eligible political subdivision considers to be
2047	2047	10 unduly burdensome.
2048	2048	11 (6) Make loans, loan guarantees, and grants or provide other
2049	2049	12 financial assistance to or on behalf of the following:
2050	2050	13 (A) A commuter transportation district.
2051	2051	14 (B) An airport authority or airport development authority.
2052	2052	15 (C) The Lake Michigan marina and shoreline development
2053	2053	16 commission.
2054	2054	17 (D) A regional bus authority. A loan, loan guarantee, grant, or
2055	2055	18 other financial assistance under this clause may be used by a
2056	2056	19 regional bus authority for acquiring, improving, operating,
2057	2057	20 maintaining, financing, and supporting the following:
2058	2058	21 (i) Bus services (including fixed route services and flexible
2059	2059	22 or demand-responsive services) that are a component of a
2060	2060	23 public transportation system.
2061	2061	24 (ii) Bus terminals, stations, or facilities or other regional bus
2062	2062	25 authority projects.
2063	2063	26 (E) A regional transportation authority.
2064	2064	27 (F) A member municipality that is eligible to make an
2065	2065	28 appointment to the development board under
2066	2066	29 IC 36-7.5-2-3(b)(2) and that has pledged admissions tax
2067	2067	30 revenue for a bond anticipation note after March 31, 2014, and
2068	2068	31 before June 30, 2015. However, a loan made to such a member
2069	2069	32 municipality before June 30, 2016, under this clause must
2070	2070	33 have a term of not more than ten (10) years, must require
2071	2071	34 annual level debt service payments, and must have a market
2072	2072	35 based interest rate. If a member municipality defaults on the
2073	2073	36 repayment of a loan made under this clause, the development
2074	2074	37 authority shall notify the treasurer of state of the default and
2075	2075	38 the treasurer of state shall:
2076	2076	39 (i) withhold from any funds held for distribution to the
2077	2077	40 municipality under IC 4-33-12, or IC 4-33-13, or IC 4-39,
2078	2078	41 an amount sufficient to cure the default; and
2079	2079	42 (ii) pay that amount to the development authority.
2080	2080	2022 IN 391—LS 7162/DI 125 49
2081	2081	1 (7) Provide funding to assist a railroad that is providing commuter
2082	2082	2 transportation services in an eligible county or eligible
2083	2083	3 municipality.
2084	2084	4 (8) Provide funding to assist an airport authority located in an
2085	2085	5 eligible county or eligible municipality in the construction,
2086	2086	6 reconstruction, renovation, purchase, lease, acquisition, and
2087	2087	7 equipping of an airport facility or airport project.
2088	2088	8 (9) Provide funding to assist in the development of an intermodal
2089	2089	9 facility to facilitate the interchange and movement of freight.
2090	2090	10 (10) Provide funding to assist the Lake Michigan marina and
2091	2091	11 shoreline development commission in carrying out the purposes
2092	2092	12 of IC 36-7-13.5.
2093	2093	13 (11) Provide funding for economic development projects in an
2094	2094	14 eligible county or eligible municipality.
2095	2095	15 (12) Hold, use, lease, rent, purchase, acquire, and dispose of by
2096	2096	16 purchase, exchange, gift, bequest, grant, condemnation, lease, or
2097	2097	17 sublease, on the terms and conditions determined by the
2098	2098	18 development authority, any real or personal property located in an
2099	2099	19 eligible county or eligible municipality.
2100	2100	20 (13) After giving notice, enter upon any lots or lands for the
2101	2101	21 purpose of surveying or examining them to determine the location
2102	2102	22 of a project.
2103	2103	23 (14) Make or enter into all contracts and agreements necessary or
2104	2104	24 incidental to the performance of its duties and the execution of its
2105	2105	25 powers under this article.
2106	2106	26 (15) Sue, be sued, plead, and be impleaded.
2107	2107	27 (16) Design, order, contract for, and construct, reconstruct, and
2108	2108	28 renovate a project or improvements to a project.
2109	2109	29 (17) Appoint an executive director and employ appraisers, real
2110	2110	30 estate experts, engineers, architects, surveyors, attorneys,
2111	2111	31 accountants, auditors, clerks, construction managers, and any
2112	2112	32 consultants or employees that are necessary or desired by the
2113	2113	33 development authority in exercising its powers or carrying out its
2114	2114	34 duties under this article.
2115	2115	35 (18) Accept loans, grants, and other forms of financial assistance
2116	2116	36 from the federal government, the state government, a political
2117	2117	37 subdivision, or any other public or private source.
2118	2118	38 (19) Use the development authority's funds to match federal
2119	2119	39 grants or make loans, loan guarantees, or grants to carry out the
2120	2120	40 development authority's powers and duties under this article.
2121	2121	41 (20) Provide funding for regional transportation infrastructure
2122	2122	42 projects under IC 36-9-43.
2123	2123	2022 IN 391—LS 7162/DI 125 50
2124	2124	1 (21) Except as prohibited by law, take any action necessary to
2125	2125	2 carry out this article.
2126	2126	3 (b) If the development authority is unable to agree with the owners,
2127	2127	4 lessees, or occupants of any real property selected for the purposes of
2128	2128	5 this article, the development authority may proceed under IC 32-24-1
2129	2129	6 to procure the condemnation of the property. The development
2130	2130	7 authority may not institute a proceeding until it has adopted a
2131	2131	8 resolution that:
2132	2132	9 (1) describes the real property sought to be acquired and the
2133	2133	10 purpose for which the real property is to be used;
2134	2134	11 (2) declares that the public interest and necessity require the
2135	2135	12 acquisition by the development authority of the property involved;
2136	2136	13 and
2137	2137	14 (3) sets out any other facts that the development authority
2138	2138	15 considers necessary or pertinent.
2139	2139	16 The resolution is conclusive evidence of the public necessity of the
2140	2140	17 proposed acquisition.
2141	2141	18 SECTION 39. IC 36-7.5-4-16.5, AS AMENDED BY P.L.149-2016,
2142	2142	19 SECTION 99, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
2143	2143	20 JULY 1, 2022]: Sec. 16.5. (a) This section applies if the development
2144	2144	21 board does the following:
2145	2145	22 (1) Finds that a city or county described in IC 36-7.5-2-3 has, at
2146	2146	23 any time before July 1, 2015, failed to make a transfer or a part of
2147	2147	24 a transfer required by section 2 of this chapter.
2148	2148	25 (2) Finds that the obligation of the city or county to pay the
2149	2149	26 unpaid amount of the transfer or transfers has not been satisfied
2150	2150	27 under section 16 of this chapter or by any other means.
2151	2151	28 (3) Certifies to the treasurer of state the total amount of the
2152	2152	29 arrearage attributable to the failure of the city or county to make
2153	2153	30 a transfer or a part of a transfer required by section 2 of this
2154	2154	31 chapter.
2155	2155	32 (b) The treasurer of state shall do the following:
2156	2156	33 (1) Deduct from amounts otherwise payable to the city under
2157	2157	34 IC 4-33-13-5(a) or IC 4-39, or to the county under IC 4-33-12-6
2158	2158	35 or IC 4-39, an amount equal to:
2159	2159	36 (A) the total amount certified under subsection (a)(3); plus
2160	2160	37 (B) interest calculated in the same manner that interest on
2161	2161	38 delinquent taxes is calculated under IC 6-8.1-10-1.
2162	2162	39 (2) Pay the amount deducted under subdivision (1) to the
2163	2163	40 development authority.
2164	2164	41 SECTION 40. [EFFECTIVE JULY 1, 2022] (a) As used in this
2165	2165	42 SECTION, "gaming commission" means the Indiana gaming
2166	2166	2022 IN 391—LS 7162/DI 125 51
2167	2167	1 commission established by IC 4-33-3-1.
2168	2168	2 (b) Not later than October 1, 2022, the gaming commission shall
2169	2169	3 conduct a review of all administrative rules promulgated by the
2170	2170	4 gaming commission under IC 4-22-2, including emergency rules
2171	2171	5 under IC 4-22-2-37.1, that are effective as of July 1, 2022, to
2172	2172	6 determine whether the restrictions and requirements imposed by
2173	2173	7 the administrative rules are consistent with restrictions and
2174	2174	8 requirements imposed by state gaming oversight regulating bodies
2175	2175	9 nationwide.
2176	2176	10 (c) The gaming commission shall provide a copy of the
2177	2177	11 determinations made under the review required by subsection (b)
2178	2178	12 to the general assembly in an electronic format under IC 5-14-6.
2179	2179	13 (d) This SECTION expires July 1, 2023.
2180	2180	2022 IN 391—LS 7162/DI 125