Introduced Version
SENATE BILL No. 391
_____
DIGEST OF INTRODUCED BILL
Citations Affected: IC 4-31; IC 4-33; IC 4-35; IC 4-38-10; IC 4-39;
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;
IC 20-47-1; IC 36-1; IC 36-7.5.
Synopsis: Gaming revenue distribution. Establishes the gaming
revenue fund (fund). Provides that tax revenue collected after July 1,
2022, from the imposition of the wagering tax, the supplemental
wagering tax, the graduated slot machine wagering tax, the county
gambling game wagering fee, the sports wagering tax, and taxes and
fees imposed on pari-mutuel wagering are deposited in the fund.
Provides that the treasurer of state administers the fund. Provides for
distribution of the money in the fund. Provides that if the Indiana
gaming commission (gaming commission) imposes civil penalties in
an amount that exceeds 120% of the average amount of penalties or
fines imposed for violations of gaming requirements by state gaming
oversight regulating bodies nationwide, the amount that exceeds 120%
is deposited in the state general fund. Requires the gaming commission
to conduct a review of administrative rules. Makes corresponding
changes.
Effective: July 1, 2022.
Perfect
January 11, 2022, read first time and referred to Committee on Appropriations.
2022 IN 391—LS 7162/DI 125 Introduced
Second Regular Session of the 122nd General Assembly (2022)
PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana
Constitution) is being amended, the text of the existing provision will appear in this style type,
additions will appear in this style type, and deletions will appear in this style type.
Additions: Whenever a new statutory provision is being enacted (or a new constitutional
provision adopted), the text of the new provision will appear in this style type. Also, the
word NEW will appear in that style type in the introductory clause of each SECTION that adds
a new provision to the Indiana Code or the Indiana Constitution.
Conflict reconciliation: Text in a statute in this style type or this style type reconciles conflicts
between statutes enacted by the 2021 Regular Session of the General Assembly.
SENATE BILL No. 391
A BILL FOR AN ACT to amend the Indiana Code concerning
gaming and to make an appropriation.
Be it enacted by the General Assembly of the State of Indiana:
1 SECTION 1. IC 4-31-9-3, AS AMENDED BY P.L.165-2021,
2 SECTION 49, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
3 JULY 1, 2022]: Sec. 3. (a) At the close of each day on which a permit
4 holder or satellite facility operator conducts pari-mutuel wagering on
5 live racing or simulcasts at a racetrack or satellite facility, the permit
6 holder or satellite facility operator shall pay to the department of state
7 revenue a tax on the total amount of money wagered on that day as
8 follows:
9 (1) Two percent (2%) of the total amount of money wagered
10 under IC 4-31-7 at a permit holder's racetrack.
11 (2) Two and one-half percent (2.5%) of the total amount of money
12 wagered under IC 4-31-5.5-6 at a permit holder's satellite facility.
13 (b) This subsection applies to taxes collected under subsection
14 (a) before July 1, 2022. The taxes collected under subsection (a) shall
15 be paid from the amounts withheld under section 1 of this chapter and
16 shall be distributed as follows:
17 (1) The first one hundred fifty thousand dollars ($150,000) of
2022 IN 391—LS 7162/DI 125 2
1 taxes collected during each state fiscal year shall be deposited in
2 the veterinary school research account established by
3 IC 4-31-12-22.
4 (2) The remainder of the taxes collected during each state fiscal
5 year shall be paid into the Indiana horse racing commission
6 operating fund (IC 4-31-10).
7 (c) This subsection applies to taxes collected under subsection
8 (a) after June 30, 2022. Before the fifteenth day of each month, the
9 taxes collected under subsection (a) during the preceding month
10 shall be deposited in the gaming revenue fund established by
11 IC 4-39-3-1.
12 (c) (d) The tax imposed by this section is a listed tax for purposes
13 of IC 6-8.1-1.
14 SECTION 2. IC 4-31-9-5 IS AMENDED TO READ AS FOLLOWS
15 [EFFECTIVE JULY 1, 2022]: Sec. 5. (a) At the close of each day on
16 which pari-mutuel wagering is conducted, each permit holder or
17 satellite facility operator shall pay to the department of state revenue
18 a tax equal to twenty cents ($0.20) for each person who paid an
19 admission charge for the privilege of entering the racetrack grounds or
20 satellite facility on that day. Separate computations shall be made of
21 the number of patrons at each location. If tickets are issued for more
22 than one (1) day, the sum of twenty cents ($0.20) shall be paid for each
23 person using the ticket on each day that it is used.
24 (b) This subsection applies to taxes collected under subsection
25 (a) before July 1, 2022. Before the fifteenth day of each month, the
26 taxes collected under subsection (a) during the preceding month shall
27 be distributed as follows:
28 (1) Fifty percent (50%) of the taxes shall be distributed in equal
29 shares to the fiscal officers of:
30 (A) the city, if any;
31 (B) the town, if any; and
32 (C) the county;
33 in which the racetrack is located. The city, town, or county may
34 use this money as general fund operating revenues.
35 (2) Fifty percent (50%) of the taxes shall be deposited in the state
36 general fund.
37 (c) This subsection applies to taxes collected under subsection
38 (a) after June 30, 2022. Before the fifteenth day of each month, the
39 taxes collected under subsection (a) during the preceding month
40 shall be deposited in the the gaming revenue fund established by
41 IC 4-39-3-1.
42 (c) (d) The tax imposed by this section is a listed tax for purposes
2022 IN 391—LS 7162/DI 125 3
1 of IC 6-8.1-1.
2 SECTION 3. IC 4-31-9-7, AS AMENDED BY P.L.210-2013,
3 SECTION 5, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
4 JULY 1, 2022]: Sec. 7. (a) This section does not apply to money
5 wagered on simulcasts of horse races televised under IC 4-31-7-7.
6 (b) Each permit holder shall pay a fee after the completion of each
7 racing meeting. This fee is in addition to the taxes imposed by section
8 3 of this chapter. Except as provided in subsection (c), the amount of
9 this fee is determined as follows:
10 (1) If the total amount of wagering at the racing meeting is less
11 than five million dollars ($5,000,000), the fee is one-tenth of one
12 percent (0.1%) of the total amount wagered.
13 (2) If the total amount of wagering at the racing meeting is five
14 million dollars ($5,000,000) or more, the fee is fifteen-hundredths
15 of one percent (0.15%) of the total amount wagered.
16 (c) The fees collected under this section from any one (1) permit
17 holder may not exceed fifteen thousand dollars ($15,000) from any one
18 (1) horse racing meeting in a calendar year.
19 (d) This subsection applies to fees collected under this section
20 before July 1, 2022. Within ten (10) days after the close of each racing
21 meeting, the permit holder shall forward the fee imposed by this
22 section in equal shares to the fiscal officers of the:
23 (1) city, if any;
24 (2) town, if any; and
25 (3) county;
26 in which the racing meeting took place. The city, town, or county may
27 use this money as general fund operating revenues.
28 (e) This subsection applies to fees collected under this section
29 after June 30, 2022. Within ten (10) days after the close of each
30 racing meeting, the permit holder shall deposit the fees collected
31 under this section in the gaming revenue fund established by
32 IC 4-39-3-1.
33 SECTION 4. IC 4-31-9-9, AS AMENDED BY P.L.2-2008,
34 SECTION 19, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
35 JULY 1, 2022]: Sec. 9. (a) This subsection applies to amounts
36 withheld before July 1, 2022. Before January 15 and July 15 of each
37 year, each permit holder that operates satellite facilities shall forward
38 to the auditor of state an amount equal to one-half of one percent
39 (0.5%) of the total amount of money wagered at that permit holder's
40 satellite facilities during the six (6) month period ending on the last day
41 of the preceding month. The auditor of state shall distribute amounts
42 received under this section as follows:
2022 IN 391—LS 7162/DI 125 4
1 (1) Fifty percent (50%) of the amounts received shall be deposited
2 in the livestock industry promotion and development fund
3 established by IC 15-11-5-4.
4 (2) Fifty percent (50%) of the amounts received shall be
5 distributed to the state fair commission for use in any activity that
6 the commission is authorized to carry out under IC 15-13-3.
7 (b) This subsection applies to amounts withheld after June 30,
8 2022. Before January 15 and July 15 of each year, each permit
9 holder that operates satellite facilities shall forward to the auditor
10 of state an amount equal to one-half of one percent (0.5%) of the
11 total amount of money wagered at that permit holder's satellite
12 facilities during the six (6) month period ending on the last day of
13 the preceding month. The auditor of state shall deposit amounts
14 received under this section in the gaming revenue fund established
15 by IC 4-39-3-1.
16 (b) (c) Payments required by this section shall be made from
17 amounts withheld by the permit holder under section 1 of this chapter.
18 SECTION 5. IC 4-31-10-3, AS AMENDED BY P.L.108-2019,
19 SECTION 71, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
20 JULY 1, 2022]: Sec. 3. The fund consists of the following:
21 (1) Before July 1, 2022, taxes paid into the fund under
22 IC 4-31-9-3(b)(2).
23 (2) Before July 1, 2022, transfers from the Indiana horse racing
24 commission under IC 4-35-7-12.5.
25 (3) Appropriations made by the general assembly.
26 SECTION 6. IC 4-31-11-11, AS AMENDED BY P.L.210-2013,
27 SECTION 6, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
28 JULY 1, 2022]: Sec. 11. Each development fund consists of:
29 (1) breakage and outs paid into the fund under IC 4-31-9-10;
30 (2) appropriations by the general assembly;
31 (3) gifts;
32 (4) stakes payments;
33 (5) entry fees; and
34 (6) before July 1, 2022, money paid into the fund under
35 IC 4-35-7-12.
36 SECTION 7. IC 4-31-11-15, AS AMENDED BY P.L.268-2017,
37 SECTION 14, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
38 JULY 1, 2022]: Sec. 15. The commission shall use the development
39 funds to provide purses and other funding for the activities described
40 in section 9 of this chapter. The commission may pay:
41 (1) the operating costs of the development programs;
42 (2) other costs of administering this chapter; and
2022 IN 391—LS 7162/DI 125 5
1 (3) costs incurred to promote the horse racing industry in Indiana;
2 from one (1) or more of the development funds. However, before July
3 1, 2022, the amount used for each state fiscal year from these
4 development funds to pay these costs may not exceed four percent
5 (4%) of the amount distributed to those funds during the immediately
6 preceding state fiscal year under IC 4-35-7-12.
7 SECTION 8. IC 4-33-4-8 IS AMENDED TO READ AS FOLLOWS
8 [EFFECTIVE JULY 1, 2022]: Sec. 8. (a) Subject to subsection (b), if
9 a licensee, an operating agent, or an employee of a licensee or an
10 operating agent violates this article or engages in a fraudulent act, the
11 commission may do any combination of the following:
12 (1) Suspend, revoke, or restrict the license of the licensee, or
13 suspend, revoke, or restrict the gambling operations of an
14 operating agent.
15 (2) Require the removal of a licensee or an employee of a
16 licensee.
17 (3) Impose a civil penalty of not more than five thousand dollars
18 ($5,000) against an individual who has been issued an
19 occupational license for each violation of this article.
20 (4) Impose a civil penalty of not more than the greater of:
21 (A) ten thousand dollars ($10,000); or
22 (B) an amount equal to the licensee's or operating agent's daily
23 gross receipts for the day of the violation;
24 against an owner or operating agent for each violation of this
25 article.
26 (5) Impose a civil penalty of not more than twenty-five thousand
27 dollars ($25,000) against a person who has been issued a
28 supplier's license for each violation of this article.
29 (b) Notwithstanding any other law, if the commission imposes
30 total civil penalties in a particular year in an amount that exceeds
31 an amount equal to one hundred twenty percent (120%) of the
32 average amount of penalties or fines imposed during the year for
33 violations of gaming requirements and regulations by state gaming
34 oversight regulating bodies nationwide, the amount of civil
35 penalties that exceeds one hundred twenty percent (120%) of the
36 average amount nationwide shall be deposited in the state general
37 fund.
38 SECTION 9. IC 4-33-12-5.5 IS ADDED TO THE INDIANA CODE
39 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
40 1, 2022]: Sec. 5.5. The department of state revenue shall deposit all
41 tax revenue collected under this chapter after June 30, 2022, in the
42 gaming revenue fund established by IC 4-39-3-1.
2022 IN 391—LS 7162/DI 125 6
1 SECTION 10. IC 4-33-12-6, AS AMENDED BY P.L.293-2019,
2 SECTION 25, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
3 JULY 1, 2022]: Sec. 6. (a) The department shall place in the state
4 general fund the tax revenue collected under this chapter before July
5 1, 2022.
6 (b) This subsection applies only to tax revenue collected under
7 this chapter before July 1, 2022. Except as provided by sections 8 and
8 8.5 of this chapter, the treasurer of state shall quarterly pay the
9 following amounts:
10 (1) Except as provided in section 9(k) of this chapter, thirty-three
11 and one-third percent (33 1/3%) of the admissions tax and
12 supplemental wagering tax collected by the licensed owner during
13 the quarter shall be paid to:
14 (A) the city in which the riverboat is located, if the city:
15 (i) is located in a county having a population of more than
16 one hundred eleven thousand (111,000) but less than one
17 hundred fifteen thousand (115,000); or
18 (ii) is contiguous to the Ohio River and is the largest city in
19 the county; and
20 (B) the county in which the riverboat is located, if the
21 riverboat is not located in a city described in clause (A).
22 (2) Except as provided in section 9(k) of this chapter, thirty-three
23 and one-third percent (33 1/3%) of the admissions tax and
24 supplemental wagering tax collected by the licensed owner during
25 the quarter shall be paid to the county in which the riverboat is
26 located. In the case of a county described in subdivision (1)(B),
27 this thirty-three and one-third percent (33 1/3%) of the admissions
28 tax and supplemental wagering tax is in addition to the
29 thirty-three and one-third percent (33 1/3%) received under
30 subdivision (1)(B).
31 (3) Except as provided in section 9(k) of this chapter, three and
32 thirty-three hundredths percent (3.33%) of the admissions tax and
33 supplemental wagering tax collected by the licensed owner during
34 the quarter shall be paid to the county convention and visitors
35 bureau or promotion fund for the county in which the riverboat is
36 located.
37 (4) Except as provided in section 9(k) of this chapter, five percent
38 (5%) of the admissions tax and supplemental wagering tax
39 collected by the licensed owner during a quarter shall be paid to
40 the state fair commission, for use in any activity that the
41 commission is authorized to carry out under IC 15-13-3.
42 (5) Except as provided in section 9(k) of this chapter, three and
2022 IN 391—LS 7162/DI 125 7
1 thirty-three hundredths percent (3.33%) of the admissions tax and
2 supplemental wagering tax collected by the licensed owner during
3 the quarter shall be paid to the division of mental health and
4 addiction. The division shall allocate at least twenty-five percent
5 (25%) of the funds derived from the admissions tax to the
6 prevention and treatment of compulsive gambling.
7 (6) Twenty-one and six hundred sixty-seven thousandths percent
8 (21.667%) of the admissions tax and supplemental wagering tax
9 collected by the licensed owner during the quarter shall be paid
10 to the state general fund.
11 SECTION 11. IC 4-33-12-8, AS AMENDED BY P.L.109-2018,
12 SECTION 2, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
13 JULY 1, 2022]: Sec. 8. (a) This section applies to tax revenue collected
14 before July 1, 2022, from a riverboat operating from Lake County.
15 (b) Except as provided by IC 6-3.1-20-7, the treasurer of state shall
16 quarterly pay the following amounts from the taxes collected during the
17 preceding calendar quarter from the riverboat operating from East
18 Chicago:
19 (1) The lesser of:
20 (A) eight hundred seventy-five thousand dollars ($875,000);
21 or
22 (B) thirty-three and one-third percent (33 1/3%) of the
23 admissions tax and supplemental wagering tax collected by the
24 licensed owner during the preceding calendar quarter;
25 to the fiscal officer of the northwest Indiana regional development
26 authority to partially satisfy East Chicago's funding obligation to
27 the authority under IC 36-7.5-4-2.
28 (2) The lesser of:
29 (A) two hundred eighteen thousand seven hundred fifty dollars
30 ($218,750); or
31 (B) thirty-three and one-third percent (33 1/3%) of the
32 admissions tax and supplemental wagering tax collected by the
33 licensed owner during the preceding calendar quarter;
34 to the fiscal officer of the northwest Indiana regional development
35 authority to partially satisfy Lake County's funding obligation to
36 the authority under IC 36-7.5-4-2.
37 (3) Except as provided in section 9(k) of this chapter, the
38 remainder, if any, of:
39 (A) thirty-three and one-third percent (33 1/3%) of the
40 admissions tax and supplemental wagering tax collected by the
41 licensed owner during the preceding calendar quarter; minus
42 (B) the amount distributed to the northwest Indiana regional
2022 IN 391—LS 7162/DI 125 8
1 development authority under subdivision (1) for the calendar
2 quarter;
3 must be paid to the city of East Chicago.
4 (4) Except as provided in section 9(k) of this chapter, the
5 remainder, if any, of:
6 (A) thirty-three and one-third percent (33 1/3%) of the
7 admissions tax and supplemental wagering tax collected by the
8 licensed owner during the preceding calendar quarter; minus
9 (B) the amount distributed to the northwest Indiana regional
10 development authority under subdivision (2) for the calendar
11 quarter;
12 must be paid to Lake County.
13 (5) Except as provided in section 9(k) of this chapter, three
14 percent (3%) of the admissions tax and supplemental wagering
15 tax collected by the licensed owner during the preceding calendar
16 quarter must be paid to the county convention and visitors bureau
17 for Lake County.
18 (6) Except as provided in section 9(k) of this chapter, three
19 hundred thirty-three thousandths percent (.333%) of the
20 admissions tax and supplemental wagering tax collected by the
21 licensed owner during the preceding calendar quarter must be
22 paid to the northwest Indiana law enforcement training center.
23 (7) Except as provided in section 9(k) of this chapter, five percent
24 (5%) of the admissions tax and supplemental wagering tax
25 collected by the licensed owner during the preceding calendar
26 quarter must be paid to the state fair commission for use in any
27 activity that the commission is authorized to carry out under
28 IC 15-13-3.
29 (8) Except as provided in section 9(k) of this chapter, three and
30 thirty-three hundredths percent (3.33%) of the admissions tax and
31 supplemental wagering tax collected by the licensed owner during
32 the preceding calendar quarter must be paid to the division of
33 mental health and addiction.
34 (9) Twenty-one and six hundred sixty-seven thousandths percent
35 (21.667%) of the admissions tax and supplemental wagering tax
36 collected by the licensed owner during the preceding calendar
37 quarter must be paid to the state general fund.
38 (c) Except as provided by IC 6-3.1-20-7, the treasurer of state shall
39 quarterly pay the following amounts from the taxes collected during the
40 preceding calendar quarter from each riverboat operating in Gary:
41 (1) The lesser of:
42 (A) four hundred thirty-seven thousand five hundred dollars
2022 IN 391—LS 7162/DI 125 9
1 ($437,500); or
2 (B) thirty-three and one-third percent (33 1/3%) of the
3 admissions tax and supplemental wagering tax collected by the
4 licensed owner during the preceding calendar quarter;
5 to the fiscal officer of the northwest Indiana regional development
6 authority to partially satisfy Gary's funding obligation to the
7 authority under IC 36-7.5-4-2.
8 (2) The lesser of:
9 (A) two hundred eighteen thousand seven hundred fifty dollars
10 ($218,750); or
11 (B) thirty-three and one-third percent (33 1/3%) of the
12 admissions tax and supplemental wagering tax collected by the
13 licensed owner during the preceding calendar quarter;
14 to the fiscal officer of the northwest Indiana regional development
15 authority to partially satisfy Lake County's funding obligation to
16 the authority under IC 36-7.5-4-2.
17 (3) Except as provided in section 9(k) of this chapter, the
18 remainder, if any, of:
19 (A) thirty-three and one-third percent (33 1/3%) of the
20 admissions tax and supplemental wagering tax collected by the
21 licensed owner of a riverboat operating in Gary during the
22 preceding calendar quarter; minus
23 (B) the amount distributed to the northwest Indiana regional
24 development authority under subdivision (1) for the calendar
25 quarter;
26 must be paid to the city of Gary.
27 (4) Except as provided in section 9(k) of this chapter, the
28 remainder, if any, of:
29 (A) thirty-three and one-third percent (33 1/3%) of the
30 admissions tax and supplemental wagering tax collected by the
31 licensed owner of a riverboat operating in Gary during the
32 preceding calendar quarter; minus
33 (B) the amount distributed to the northwest Indiana regional
34 development authority under subdivision (2) for the calendar
35 quarter;
36 must be paid to Lake County.
37 (5) Except as provided in section 9(k) of this chapter, three
38 percent (3%) of the admissions tax and supplemental wagering
39 tax collected by the licensed owner of a riverboat operating in
40 Gary during the preceding calendar quarter must be paid to the
41 county convention and visitors bureau for Lake County.
42 (6) Except as provided in section 9(k) of this chapter, three
2022 IN 391—LS 7162/DI 125 10
1 hundred thirty-three thousandths percent (.333%) of the
2 admissions tax and supplemental wagering tax collected by the
3 licensed owner of a riverboat operating in Gary during the
4 preceding calendar quarter must be paid to the northwest Indiana
5 law enforcement training center.
6 (7) Except as provided in section 9(k) of this chapter, five percent
7 (5%) of the admissions tax and supplemental wagering tax
8 collected by the licensed owner of a riverboat operating in Gary
9 during the preceding calendar quarter must be paid to the state
10 fair commission for use in any activity that the commission is
11 authorized to carry out under IC 15-13-3.
12 (8) Except as provided in section 9(k) of this chapter, three and
13 thirty-three hundredths percent (3.33%) of the admissions tax and
14 supplemental wagering tax collected by the licensed owner of a
15 riverboat operating in Gary during the preceding calendar quarter
16 must be paid to the division of mental health and addiction.
17 (9) Twenty-one and six hundred sixty-seven thousandths percent
18 (21.667%) of the admissions tax and supplemental wagering tax
19 collected by the licensed owner of a riverboat operating in Gary
20 during the preceding calendar quarter must be paid to the state
21 general fund.
22 (d) Except as provided by IC 6-3.1-20-7, the treasurer of state shall
23 quarterly pay the following amounts from the taxes collected during the
24 preceding calendar quarter from the riverboat operating in Hammond:
25 (1) The lesser of:
26 (A) eight hundred seventy-five thousand dollars ($875,000);
27 or
28 (B) thirty-three and one-third percent (33 1/3%) of the
29 admissions tax and supplemental wagering tax collected by the
30 licensed owner of a riverboat operating in Hammond during
31 the preceding calendar quarter;
32 to the fiscal officer of the northwest Indiana regional development
33 authority to partially satisfy Hammond's funding obligation to the
34 authority under IC 36-7.5-4-2.
35 (2) The lesser of:
36 (A) two hundred eighteen thousand seven hundred fifty dollars
37 ($218,750); or
38 (B) thirty-three and one-third percent (33 1/3%) of the
39 admissions tax and supplemental wagering tax collected by the
40 licensed owner during the preceding calendar quarter;
41 to the fiscal officer of the northwest Indiana regional development
42 authority to partially satisfy Lake County's funding obligation to
2022 IN 391—LS 7162/DI 125 11
1 the authority under IC 36-7.5-4-2.
2 (3) Except as provided in section 9(k) of this chapter, the
3 remainder, if any, of:
4 (A) thirty-three and one-third percent (33 1/3%) of the
5 admissions tax and supplemental wagering tax collected by the
6 licensed owner of the riverboat during the preceding calendar
7 quarter; minus
8 (B) the amount distributed to the northwest Indiana regional
9 development authority under subdivision (1) for the calendar
10 quarter;
11 must be paid to the city of Hammond.
12 (4) Except as provided in section 9(k) of this chapter, the
13 remainder, if any, of:
14 (A) thirty-three and one-third percent (33 1/3%) of the
15 admissions tax and supplemental wagering tax collected by the
16 licensed owner of the riverboat during the preceding calendar
17 quarter; minus
18 (B) the amount distributed to the northwest Indiana regional
19 development authority under subdivision (2) for the calendar
20 quarter;
21 must be paid to Lake County.
22 (5) Except as provided in section 9(k) of this chapter, three
23 percent (3%) of the admissions tax and supplemental wagering
24 tax collected by the licensed owner of the riverboat during the
25 preceding calendar quarter must be paid to the county convention
26 and visitors bureau for Lake County.
27 (6) Except as provided in section 9(k) of this chapter, three
28 hundred thirty-three thousandths percent (.333%) of the
29 admissions tax and supplemental wagering tax collected by the
30 licensed owner of a riverboat during the preceding calendar
31 quarter must be paid to the northwest Indiana law enforcement
32 training center.
33 (7) Except as provided in section 9(k) of this chapter, five percent
34 (5%) of the admissions tax and supplemental wagering tax
35 collected by the licensed owner of the riverboat during the
36 preceding calendar quarter must be paid to the state fair
37 commission for use in any activity that the commission is
38 authorized to carry out under IC 15-13-3.
39 (8) Except as provided in section 9(k) of this chapter, three and
40 thirty-three hundredths percent (3.33%) of the admissions tax and
41 supplemental wagering tax collected by the licensed owner for
42 each person admitted to the riverboat during the preceding
2022 IN 391—LS 7162/DI 125 12
1 calendar quarter must be paid to the division of mental health and
2 addiction.
3 (9) Twenty-one and six hundred sixty-seven thousandths percent
4 (21.667%) of the admissions tax and supplemental wagering tax
5 collected by the licensed owner of the riverboat during the
6 preceding calendar quarter must be paid to the state general fund.
7 SECTION 12. IC 4-33-12-8.5, AS ADDED BY P.L.293-2019,
8 SECTION 26, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
9 JULY 1, 2022]: Sec. 8.5. (a) This section applies only to tax revenue
10 collected before July 1, 2022, from an inland casino located in Vigo
11 County.
12 (b) The treasurer of state shall pay the following amounts from taxes
13 collected during the preceding calendar quarter from the inland casino
14 located in Vigo County:
15 (1) Forty percent (40%) to the city of Terre Haute.
16 (2) Thirty percent (30%) to Vigo County.
17 (3) Fifteen percent (15%) to the Vigo County school corporation.
18 (4) Fifteen percent (15%) to West Central 2025.
19 (c) This subsection applies to a city or county receiving money
20 under subsection (b). Money paid to a city or county under subsection
21 (b):
22 (1) must be paid to the fiscal officer of the unit and may be
23 deposited in the unit's general fund or a riverboat fund established
24 by the city or county under IC 36-1-8-9, or both;
25 (2) may not be used to reduce the unit's maximum levy under
26 IC 6-1.1-18.5 but may be used at the discretion of the unit to
27 reduce the property tax levy of the unit for a particular year;
28 (3) may be used for any legal or corporate purpose of the unit,
29 including the pledge of money to bonds, leases, or other
30 obligations under IC 5-1-14-4; and
31 (4) is considered miscellaneous revenue.
32 (d) Money paid to a school corporation under subsection (b)(3):
33 (1) may be used for any legal or corporate purpose of the school
34 corporation, including the pledge of money to bonds, leases, or
35 other obligations under IC 5-1-14-4; and
36 (2) is considered miscellaneous revenue.
37 (e) Money paid to West Central 2025 under subsection (b)(4) must
38 be used for the development and implementation of a regional
39 economic development strategy that:
40 (1) assists the residents of Vigo County and the other participating
41 counties in West Central 2025 in improving the quality of life in
42 the region; and
2022 IN 391—LS 7162/DI 125 13
1 (2) promotes successful and sustainable communities.
2 (f) The fiscal officer of West Central 2025 shall annually submit a
3 report to the Indiana economic development corporation concerning the
4 organization's use of the money received under subsection (b)(4) and
5 the development and implementation of the regional economic
6 development strategy required by subsection (e).
7 SECTION 13. IC 4-33-12.5-0.5 IS ADDED TO THE INDIANA
8 CODE AS A NEW SECTION TO READ AS FOLLOWS
9 [EFFECTIVE JULY 1, 2022]: Sec. 0.5. This chapter applies to tax
10 revenue collected before July 1, 2022.
11 SECTION 14. IC 4-33-13-3 IS AMENDED TO READ AS
12 FOLLOWS [EFFECTIVE JULY 1, 2022]: Sec. 3. (a) The department
13 shall deposit tax revenue collected under this chapter before July 1,
14 2022, in the state gaming fund.
15 (b) The department shall deposit tax revenue collected under
16 this chapter after June 30, 2022, in the gaming revenue fund
17 established by IC 4-39-3-1.
18 SECTION 15. IC 4-33-13-4 IS AMENDED TO READ AS
19 FOLLOWS [EFFECTIVE JULY 1, 2022]: Sec. 4. Sufficient funds are
20 annually appropriated to the commission from the state gaming fund to
21 administer this article. This section expires July 1, 2022.
22 SECTION 16. IC 4-33-13-5, AS AMENDED BY P.L.238-2019,
23 SECTION 2, AND AS AMENDED BY P.L.108-2019, SECTION 73,
24 AND AS AMENDED BY P.L.293-2019, SECTION 31, IS
25 CORRECTED AND AMENDED TO READ AS FOLLOWS
26 [EFFECTIVE JULY 1, 2022]: Sec. 5. (a) This subsection does not
27 apply to tax revenue remitted by an operating agent operating a
28 riverboat in a historic hotel district, or by a licensed owner after July
29 1, 2022. After funds are appropriated under section 4 of this chapter,
30 each month the treasurer auditor of state shall distribute the tax
31 revenue deposited in the state gaming fund under this chapter to the
32 following:
33 (1) An amount equal to the following shall be set aside for
34 revenue sharing under subsection (e): (d):
35 (A) Before July 1, 2021, the first thirty-three million dollars
36 ($33,000,000) of tax revenues collected under this chapter
37 shall be set aside for revenue sharing under subsection (e). (d).
38 (B) After June 30, 2021, if the total adjusted gross receipts
39 received by licensees from gambling games authorized under
40 this article during the preceding state fiscal year is equal to or
41 greater than the total adjusted gross receipts received by
42 licensees from gambling games authorized under this article
2022 IN 391—LS 7162/DI 125 14
1 during the state fiscal year ending June 30, 2020, the first
2 thirty-three million dollars ($33,000,000) of tax revenues
3 collected under this chapter shall be set aside for revenue
4 sharing under subsection (e). (d).
5 (C) After June 30, 2021, if the total adjusted gross receipts
6 received by licensees from gambling games authorized under
7 this article during the preceding state fiscal year is less than
8 the total adjusted gross receipts received by licensees from
9 gambling games authorized under this article during the state
10 year ending June 30, 2020, an amount equal to the first
11 thirty-three million dollars ($33,000,000) of tax revenues
12 collected under this chapter multiplied by the result of:
13 (i) the total adjusted gross receipts received by licensees
14 from gambling games authorized under this article during
15 the preceding state fiscal year; divided by
16 (ii) the total adjusted gross receipts received by licensees
17 from gambling games authorized under this article during
18 the state fiscal year ending June 30, 2020;
19 shall be set aside for revenue sharing under subsection (e). (d).
20 (2) Subject to subsection (c), twenty-five percent (25%), of the
21 remaining tax revenue remitted by each licensed owner shall be
22 paid:
23 (A) to the city in which the riverboat is located or that is
24 designated as the home dock of the riverboat from which the
25 tax revenue was collected, in the case of:
26 (i) a city described in IC 4-33-12-6(b)(1)(A); or
27 (ii) a city located in a county having a population of more
28 than four hundred thousand (400,000) but less than seven
29 hundred thousand (700,000); or
30 (iii) Terre Haute; or
31 (B) to the county that is designated as the home dock of the
32 riverboat from which the tax revenue was collected, in the case
33 of a riverboat that is not located in a city described in clause
34 (A) or whose home dock is not in a city described in clause
35 (A).
36 (3) Subject to subsection (d), The remainder of the tax revenue
37 remitted by each licensed owner shall be paid to the state general
38 fund. In each state fiscal year, the treasurer auditor of state shall
39 make the transfer required by this subdivision not later than the
40 last business day of the month in which the tax revenue is
41 remitted to the state for deposit in the state gaming fund.
42 However, if tax revenue is received by the state on the last
2022 IN 391—LS 7162/DI 125 15
1 business day in a month, the treasurer auditor of state may
2 transfer the tax revenue to the state general fund in the
3 immediately following month.
4 (b) This subsection applies only to tax revenue remitted by an
5 operating agent operating a riverboat in a historic hotel district after
6 June 30, 2015. 2019, and before July 1, 2022. After funds are
7 appropriated under section 4 of this chapter, each month the treasurer
8 auditor of state shall distribute the tax revenue remitted by the
9 operating agent under this chapter as follows:
10 (1) For state fiscal years beginning after June 30, 2019, but
11 ending before July 1, 2021, fifty-six and five-tenths percent
12 (56.5%) shall be paid to the state general fund.
13 (2) For state fiscal years beginning after June 30, 2021, fifty-six
14 and five-tenths percent (56.5%) shall be paid as follows:
15 (A) Sixty-six and four-tenths percent (66.4%) shall be paid to
16 the state general fund.
17 (B) Thirty-three and six-tenths percent (33.6%) shall be paid
18 to the West Baden Springs historic hotel preservation and
19 maintenance fund established by IC 36-7-11.5-11(b).
20 However, if:
21 (i) at any time the balance in that fund exceeds twenty-five
22 million dollars ($25,000,000); or
23 (ii) in any part of a state fiscal year in which the operating
24 agent has received at least one hundred million dollars
25 ($100,000,000) of adjusted gross receipts;
26 the amount described in this clause shall be paid to the state
27 general fund for the remainder of the state fiscal year.
28 (2) (3) Forty-three and five-tenths percent (43.5%) shall be paid
29 as follows:
30 (A) Twenty-two and four-tenths percent (22.4%) shall be paid
31 as follows:
32 (i) Fifty percent (50%) to the fiscal officer of the town of
33 French Lick.
34 (ii) Fifty percent (50%) to the fiscal officer of the town of
35 West Baden Springs.
36 (B) Fourteen and eight-tenths percent (14.8%) shall be paid to
37 the county treasurer of Orange County for distribution among
38 the school corporations in the county. The governing bodies
39 for the school corporations in the county shall provide a
40 formula for the distribution of the money received under this
41 clause among the school corporations by joint resolution
42 adopted by the governing body of each of the school
2022 IN 391—LS 7162/DI 125 16
1 corporations in the county. Money received by a school
2 corporation under this clause must be used to improve the
3 educational attainment of students enrolled in the school
4 corporation receiving the money. Not later than the first
5 regular meeting in the school year of a governing body of a
6 school corporation receiving a distribution under this clause,
7 the superintendent of the school corporation shall submit to
8 the governing body a report describing the purposes for which
9 the receipts under this clause were used and the improvements
10 in educational attainment realized through the use of the
11 money. The report is a public record.
12 (C) Thirteen and one-tenth percent (13.1%) shall be paid to the
13 county treasurer of Orange County.
14 (D) Five and three-tenths percent (5.3%) shall be distributed
15 quarterly to the county treasurer of Dubois County for
16 appropriation by the county fiscal body after receiving a
17 recommendation from the county executive. The county fiscal
18 body for the receiving county shall provide for the distribution
19 of the money received under this clause to one (1) or more
20 taxing units (as defined in IC 6-1.1-1-21) in the county under
21 a formula established by the county fiscal body after receiving
22 a recommendation from the county executive.
23 (E) Five and three-tenths percent (5.3%) shall be distributed
24 quarterly to the county treasurer of Crawford County for
25 appropriation by the county fiscal body after receiving a
26 recommendation from the county executive. The county fiscal
27 body for the receiving county shall provide for the distribution
28 of the money received under this clause to one (1) or more
29 taxing units (as defined in IC 6-1.1-1-21) in the county under
30 a formula established by the county fiscal body after receiving
31 a recommendation from the county executive.
32 (F) Six and thirty-five hundredths percent (6.35%) shall be
33 paid to the fiscal officer of the town of Paoli.
34 (G) Six and thirty-five hundredths percent (6.35%) shall be
35 paid to the fiscal officer of the town of Orleans.
36 (H) Twenty-six and four-tenths percent (26.4%) shall be paid
37 to the Indiana economic development corporation established
38 by IC 5-28-3-1 for transfer as follows:
39 (i) Beginning after December 31, 2017, ten percent (10%)
40 of the amount transferred under this clause in each calendar
41 year shall be transferred to the South Central Indiana
42 Regional Economic Development Corporation or a
2022 IN 391—LS 7162/DI 125 17
1 successor entity or partnership for economic development
2 for the purpose of recruiting new business to Orange County
3 as well as promoting the retention and expansion of existing
4 businesses in Orange County.
5 (ii) The remainder of the amount transferred under this
6 clause in each calendar year shall be transferred to Radius
7 Indiana or a successor regional entity or partnership for the
8 development and implementation of a regional economic
9 development strategy to assist the residents of Orange
10 County and the counties contiguous to Orange County in
11 improving their quality of life and to help promote
12 successful and sustainable communities.
13 To the extent possible, the Indiana economic development
14 corporation shall provide for the transfer under item (i) to be
15 made in four (4) equal installments. However, an amount
16 sufficient to meet current obligations to retire or refinance
17 indebtedness or leases for which tax revenues under this
18 section were pledged before January 1, 2015, by the Orange
19 County development commission shall be paid to the Orange
20 County development commission before making distributions
21 to the South Central Indiana Regional Economic Development
22 Corporation and Radius Indiana or their successor entities or
23 partnerships. The amount paid to the Orange County
24 development commission shall proportionally reduce the
25 amount payable to the South Central Indiana Regional
26 Economic Development Corporation and Radius Indiana or
27 their successor entities or partnerships.
28 (c) This subsection does not apply to tax revenue remitted by an
29 inland casino operating in Vigo County. For each city and county
30 receiving money under subsection (a)(2), the treasurer auditor of state
31 shall determine the total amount of money paid by the treasurer
32 auditor of state to the city or county during the state fiscal year 2002.
33 The amount determined is the base year revenue for the city or county.
34 The treasurer auditor of state shall certify the base year revenue
35 determined under this subsection to the city or county. The total
36 amount of money distributed to a city or county under this section
37 during a state fiscal year may not exceed the entity's base year revenue.
38 For each state fiscal year, the treasurer auditor of state shall pay that
39 part of the riverboat wagering taxes that:
40 (1) exceeds a particular city's or county's base year revenue; and
41 (2) would otherwise be due to the city or county under this
42 section;
2022 IN 391—LS 7162/DI 125 18
1 to the state general fund instead of to the city or county.
2 (d) Each state fiscal year the treasurer of state shall transfer from
3 the tax revenue remitted to the state general fund under subsection
4 (a)(3) to the build Indiana fund an amount that when added to the
5 following may not exceed two hundred fifty million dollars
6 ($250,000,000):
7 (1) Surplus lottery revenues under IC 4-30-17-3.
8 (2) Surplus revenue from the charity gaming enforcement fund
9 under IC 4-32.3-7-5.
10 (3) Tax revenue from pari-mutuel wagering under IC 4-31-9-3.
11 The treasurer of state shall make transfers on a monthly basis as
12 needed to meet the obligations of the build Indiana fund. If in any state
13 fiscal year insufficient money is transferred to the state general fund
14 under subsection (a)(3) to comply with this subsection, the treasurer
15 of state shall reduce the amount transferred to the build Indiana fund
16 to the amount available in the state general fund from the transfers
17 under subsection (a)(3) for the state fiscal year.
18 (e) (d) Except as provided in subsections (l) (k) and (m), (l), before
19 August 15 of each year, the treasurer auditor of state shall distribute
20 the wagering taxes set aside for revenue sharing under subsection
21 (a)(1) to the county treasurer of each county that does not have a
22 riverboat according to the ratio that the county's population bears to the
23 total population of the counties that do not have a riverboat. Except as
24 provided in subsection (h), (g), the county auditor shall distribute the
25 money received by the county under this subsection as follows:
26 (1) To each city located in the county according to the ratio the
27 city's population bears to the total population of the county.
28 (2) To each town located in the county according to the ratio the
29 town's population bears to the total population of the county.
30 (3) After the distributions required in subdivisions (1) and (2) are
31 made, the remainder shall be retained by the county.
32 (f) (e) Money received by a city, town, or county under subsection
33 (e) (d) or (h) (g) may be used for any of the following purposes:
34 (1) To reduce the property tax levy of the city, town, or county for
35 a particular year (a property tax reduction under this subdivision
36 does not reduce the maximum levy of the city, town, or county
37 under IC 6-1.1-18.5).
38 (2) For deposit in a special fund or allocation fund created under
39 IC 8-22-3.5, IC 36-7-14, IC 36-7-14.5, IC 36-7-15.1, and
40 IC 36-7-30 to provide funding for debt repayment.
41 (3) To fund sewer and water projects, including storm water
42 management projects.
2022 IN 391—LS 7162/DI 125 19
1 (4) For police and fire pensions.
2 (5) To carry out any governmental purpose for which the money
3 is appropriated by the fiscal body of the city, town, or county.
4 Money used under this subdivision does not reduce the property
5 tax levy of the city, town, or county for a particular year or reduce
6 the maximum levy of the city, town, or county under
7 IC 6-1.1-18.5.
8 (g) (f) This subsection does not apply to an inland casino operating
9 in Vigo County. Before July 15 of each year, the treasurer auditor of
10 state shall determine the total amount of money distributed to an entity
11 under IC 4-33-12-6 or IC 4-33-12-8 during the preceding state fiscal
12 year. If the treasurer auditor of state determines that the total amount
13 of money distributed to an entity under IC 4-33-12-6 or IC 4-33-12-8
14 during the preceding state fiscal year was less than the entity's base
15 year revenue (as determined under IC 4-33-12-9), the treasurer auditor
16 of state shall make a supplemental distribution to the entity from taxes
17 collected under this chapter and deposited into the state general fund.
18 Except as provided in subsection (i), (h), the amount of an entity's
19 supplemental distribution is equal to:
20 (1) the entity's base year revenue (as determined under
21 IC 4-33-12-9); minus
22 (2) the sum of:
23 (A) the total amount of money distributed to the entity and
24 constructively received by the entity during the preceding state
25 fiscal year under IC 4-33-12-6 or IC 4-33-12-8; plus
26 (B) the amount of any admissions taxes deducted under
27 IC 6-3.1-20-7.
28 (h) (g) This subsection applies only to a county containing a
29 consolidated city. The county auditor shall distribute the money
30 received by the county under subsection (e) (d) as follows:
31 (1) To each city, other than a consolidated city, located in the
32 county according to the ratio that the city's population bears to the
33 total population of the county.
34 (2) To each town located in the county according to the ratio that
35 the town's population bears to the total population of the county.
36 (3) After the distributions required in subdivisions (1) and (2) are
37 made, the remainder shall be paid in equal amounts to the
38 consolidated city and the county.
39 (i) (h) This subsection does not apply to an inland casino operating
40 in Vigo County. This subsection applies to a supplemental distribution
41 made after June 30, 2017. However, this subsection does not apply
42 to tax revenue remitted after July 1, 2022. The maximum amount of
2022 IN 391—LS 7162/DI 125 20
1 money that may be distributed under subsection (g) (f) in a state fiscal
2 year is equal to the following:
3 (1) Before July 1, 2021, forty-eight million dollars ($48,000,000).
4 (2) After June 30, 2021, if the total adjusted gross receipts
5 received by licensees from gambling games authorized under this
6 article during the preceding state fiscal year is equal to or greater
7 than the total adjusted gross receipts received by licensees from
8 gambling games authorized under this article during the state
9 fiscal year ending June 30, 2020, the maximum amount is
10 forty-eight million dollars ($48,000,000).
11 (3) After June 30, 2021, if the total adjusted gross receipts
12 received by licensees from gambling games authorized under this
13 article during the preceding state fiscal year is less than the total
14 adjusted gross receipts received by licensees from gambling
15 games authorized under this article during the state fiscal year
16 ending June 30, 2020, the maximum amount is equal to the result
17 of:
18 (A) forty-eight million dollars ($48,000,000); multiplied by
19 (B) the result of:
20 (i) the total adjusted gross receipts received by licensees
21 from gambling games authorized under this article during
22 the preceding state fiscal year; divided by
23 (ii) the total adjusted gross receipts received by licensees
24 from gambling games authorized under this article during
25 the state fiscal year ending June 30, 2020.
26 If the total amount determined under subsection (g) (f) exceeds the
27 maximum amount determined under this subsection, the amount
28 distributed to an entity under subsection (g) (f) must be reduced
29 according to the ratio that the amount distributed to the entity under
30 IC 4-33-12-6 or IC 4-33-12-8 bears to the total amount distributed
31 under IC 4-33-12-6 and IC 4-33-12-8 to all entities receiving a
32 supplemental distribution.
33 (j) (i) This subsection applies to a supplemental distribution, if any,
34 payable to Lake County, Hammond, Gary, or East Chicago under
35 subsections (g) (f) and (i). (h). Beginning in July 2016, the treasurer
36 auditor of state shall, after making any deductions from the
37 supplemental distribution required by IC 6-3.1-20-7, deduct from the
38 remainder of the supplemental distribution otherwise payable to the
39 unit under this section the lesser of:
40 (1) the remaining amount of the supplemental distribution; or
41 (2) the difference, if any, between:
42 (A) three million five hundred thousand dollars ($3,500,000);
2022 IN 391—LS 7162/DI 125 21
1 minus
2 (B) the amount of admissions taxes constructively received by
3 the unit in the previous state fiscal year.
4 The treasurer auditor of state shall distribute the amounts deducted
5 under this subsection to the northwest Indiana redevelopment authority
6 established under IC 36-7.5-2-1 for deposit in the development
7 authority revenue fund established under IC 36-7.5-4-1.
8 (k) (j) Money distributed to a political subdivision under subsection
9 (b):
10 (1) must be paid to the fiscal officer of the political subdivision
11 and may be deposited in the political subdivision's general fund
12 (in the case of a school corporation, the school corporation may
13 deposit the money into either the education fund (IC 20-40-2) or
14 the operations fund (IC 20-40-18)) or riverboat fund established
15 under IC 36-1-8-9, or both;
16 (2) may not be used to reduce the maximum levy under
17 IC 6-1.1-18.5 of a county, city, or town or the maximum tax rate
18 of a school corporation, but, except as provided in subsection
19 (b)(2)(B), (b)(3)(B), may be used at the discretion of the political
20 subdivision to reduce the property tax levy of the county, city, or
21 town for a particular year;
22 (3) except as provided in subsection (b)(2)(B), (b)(3)(B), may be
23 used for any legal or corporate purpose of the political
24 subdivision, including the pledge of money to bonds, leases, or
25 other obligations under IC 5-1-14-4; and
26 (4) is considered miscellaneous revenue.
27 Money distributed under subsection (b)(2)(B) (b)(3)(B) must be used
28 for the purposes specified in subsection (b)(2)(B). (b)(3)(B).
29 (l) (k) After June 30, 2020, the amount of wagering taxes that would
30 otherwise be distributed to South Bend under subsection (e) (d) shall
31 be deposited as being received from all riverboats whose supplemental
32 wagering tax, as calculated under IC 4-33-12-1.5(b), is over three and
33 five-tenths percent (3.5%). The amount deposited under this
34 subsection, in each riverboat's account, is proportionate to the
35 supplemental wagering tax received from that riverboat under
36 IC 4-33-12-1.5 in the month of July. The amount deposited under this
37 subsection must be distributed in the same manner as the supplemental
38 wagering tax collected under IC 4-33-12-1.5. This subsection expires
39 June 30, 2021.
40 (m) (l) After June 30, 2021, the amount of wagering taxes that
41 would otherwise be distributed to South Bend under subsection (e) (d)
42 shall be withheld and deposited in the state general fund.
2022 IN 391—LS 7162/DI 125 22
1 SECTION 17. IC 4-33-13-5.3, AS ADDED BY P.L.293-2019,
2 SECTION 32, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
3 JULY 1, 2022]: Sec. 5.3. (a) This section applies to each of the first
4 four (4) full state fiscal years beginning after a licensed owner begins
5 gaming operations under IC 4-33-6-4.5. However, this section does
6 not apply to tax revenue remitted or paid under this chapter after
7 July 1, 2022.
8 (b) As used in this section, "qualified city" refers to East Chicago,
9 Hammond, or Michigan City.
10 (c) The auditor of state shall determine the total amount of money
11 paid by the auditor of state under section 5(a)(2) of this chapter to
12 Gary, East Chicago, Hammond, and Michigan City during the state
13 fiscal year ending on June 30, 2019. The amount determined under this
14 subsection for each city is the city's base year revenue. The auditor of
15 state shall certify the base year revenue determined under this
16 subsection to each city.
17 (d) Subject to subsection (g), a qualified city is entitled to a
18 supplemental payment under this section if both of the following occur
19 in a particular state fiscal year:
20 (1) The total amount payable to Gary under section 5(a)(2) of this
21 chapter in the state fiscal year is greater than the base year
22 revenue determined for Gary under subsection (c).
23 (2) The amount payable to the qualified city under section 5(a)(2)
24 of this chapter in the state fiscal year is less than the base year
25 revenue determined for the qualified city under subsection (c).
26 (e) Subject to subsection (g), the auditor of state shall deduct the
27 lesser of the following from the amount otherwise payable to Gary to
28 make a supplemental payment to a qualified city entitled to a payment
29 under subsection (d):
30 (1) The difference between the base year revenue determined for
31 the qualified city under subsection (c) and the amount payable to
32 the qualified city under section 5(a)(2) of this chapter.
33 (2) The difference between the amount payable to Gary under
34 section 5(a)(2) of this chapter and the base year revenue
35 determined for Gary under subsection (c).
36 (f) Subject to subsection (g), the auditor of state shall supplement
37 the amount payable to the qualified city under section 5(a)(2) of this
38 chapter with a payment equal to the amount deducted under subsection
39 (e) for the qualified city.
40 (g) The auditor of state may not deduct from the amounts payable
41 under section 5(a)(2) of this chapter to Gary in a particular state fiscal
42 year an amount greater than the difference between the amount payable
2022 IN 391—LS 7162/DI 125 23
1 to Gary under section 5(a)(2) of this chapter and the base year revenue
2 determined for Gary under subsection (c). If the total amount of the
3 supplemental payments determined for qualified cities exceeds the
4 amount that may be deducted under this section, the amount paid to
5 each qualified city entitled to a supplemental payment must be
6 determined under STEP FOUR the following formula:
7 STEP ONE: Determine the difference between the qualified city's
8 base year revenue and the amount payable to the qualified city
9 under section 5(a)(2) of this chapter for the particular state fiscal
10 year.
11 STEP TWO: Determine the sum of the STEP ONE results for all
12 qualified cities entitled to a supplemental payment in the
13 particular state fiscal year.
14 STEP THREE: Determine for each qualified city entitled to a
15 supplemental payment in the particular state fiscal year the
16 quotient of:
17 (A) the STEP ONE result for the qualified city; divided by
18 (B) the STEP TWO result.
19 STEP FOUR: Determine for each qualified city entitled to a
20 supplemental payment in the particular state fiscal year the
21 product of:
22 (A) the STEP THREE quotient; multiplied by
23 (B) the maximum amount that may be deducted from the
24 amounts payable under section 5(a)(2) of this chapter for Gary.
25 SECTION 18. IC 4-35-7-12, AS AMENDED BY P.L.168-2019,
26 SECTION 18, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
27 JULY 1, 2022]: Sec. 12. (a) This section does not apply to adjusted
28 gross receipts of the gambling game wagering from the previous
29 month at each casino operated by the licensee that is received after
30 July 1, 2022.
31 (a) (b) The Indiana horse racing commission shall enforce the
32 requirements of this section.
33 (b) (c) Before July 1, 2022, a licensee shall before the fifteenth day
34 of each month distribute for the support of the Indiana horse racing
35 industry, subject to section 12.5 of this chapter, the percentage of the
36 adjusted gross receipts of the gambling game wagering from the
37 previous month at each casino operated by the licensee that is
38 determined under section 16 or 17 of this chapter with respect to
39 adjusted gross receipts received after June 30, 2015.
40 (c) (d) The Indiana horse racing commission may not use any of the
41 money distributed under this section for any administrative purpose or
42 other purpose of the Indiana horse racing commission.
2022 IN 391—LS 7162/DI 125 24
1 (d) (e) A licensee shall distribute the money devoted to horse racing
2 purses and to horsemen's associations under this subsection as follows:
3 (1) Five-tenths percent (0.5%) shall be transferred to horsemen's
4 associations for equine promotion or welfare according to the
5 ratios specified in subsection (g). (h).
6 (2) Two and five-tenths percent (2.5%) shall be transferred to
7 horsemen's associations for backside benevolence according to
8 the ratios specified in subsection (g). (h).
9 (3) Ninety-seven percent (97%) shall be distributed to promote
10 horses and horse racing as provided in subsection (f). (g).
11 (e) (f) A horsemen's association shall expend the amounts
12 distributed to the horsemen's association under subsection (d)(1)
13 through (d)(2) (e)(1) through (e)(2) for a purpose promoting the
14 equine industry or equine welfare or for a benevolent purpose that the
15 horsemen's association determines is in the best interests of horse
16 racing in Indiana for the breed represented by the horsemen's
17 association. Expenditures under this subsection are subject to the
18 regulatory requirements of subsection (h). (i).
19 (f) (g) A licensee shall distribute the amounts described in
20 subsection (d)(3) (e)(3) as follows:
21 (1) Forty-six percent (46%) for thoroughbred purposes as follows:
22 (A) Fifty-five percent (55%) for the following purposes:
23 (i) Ninety-seven percent (97%) for thoroughbred purses.
24 (ii) Two and four-tenths percent (2.4%) to the horsemen's
25 association representing thoroughbred owners and trainers.
26 (iii) Six-tenths percent (0.6%) to the horsemen's association
27 representing thoroughbred owners and breeders.
28 (B) Forty-five percent (45%) to the breed development fund
29 established for thoroughbreds under IC 4-31-11-10. Beginning
30 the date that table games are authorized under section 19 of
31 this chapter, the amounts distributed under this clause shall be
32 further distributed for the following purposes:
33 (i) At least forty-one percent (41%) to the Indiana sired
34 horses program.
35 (ii) The remaining amount for other purposes of the fund.
36 (2) Forty-six percent (46%) for standardbred purposes as follows:
37 (A) Three hundred seventy-five thousand dollars ($375,000)
38 to the state fair commission to be used by the state fair
39 commission to support standardbred racing and facilities at the
40 state fairgrounds.
41 (B) One hundred twenty-five thousand dollars ($125,000) to
42 the state fair commission to be used by the state fair
2022 IN 391—LS 7162/DI 125 25
1 commission to make grants to county fairs and the department
2 of parks and recreation in Johnson County to support
3 standardbred racing and facilities at county fair and county
4 park tracks. The state fair commission shall establish a review
5 committee to include the standardbred association board, the
6 Indiana horse racing commission, the Indiana county fair
7 association, and a member of the board of directors of a county
8 park established under IC 36-10 that provides or intends to
9 provide facilities to support standardbred racing, to make
10 recommendations to the state fair commission on grants under
11 this clause. A grant may be provided to the Johnson County
12 fair or department of parks and recreation under this clause
13 only if the county fair or department provides matching funds
14 equal to one dollar ($1) for every three dollars ($3) of grant
15 funds provided.
16 (C) Fifty percent (50%) of the amount remaining after the
17 distributions under clauses (A) and (B) for the following
18 purposes:
19 (i) Ninety-six and five-tenths percent (96.5%) for
20 standardbred purses.
21 (ii) Three and five-tenths percent (3.5%) to the horsemen's
22 association representing standardbred owners and trainers.
23 (D) Fifty percent (50%) of the amount remaining after the
24 distributions under clauses (A) and (B) to the breed
25 development fund established for standardbreds under
26 IC 4-31-11-10.
27 (3) Eight percent (8%) for quarter horse purposes as follows:
28 (A) Seventy percent (70%) for the following purposes:
29 (i) Ninety-five percent (95%) for quarter horse purses.
30 (ii) Five percent (5%) to the horsemen's association
31 representing quarter horse owners and trainers.
32 (B) Thirty percent (30%) to the breed development fund
33 established for quarter horses under IC 4-31-11-10.
34 Expenditures under this subsection are subject to the regulatory
35 requirements of subsection (h). (i).
36 (g) (h) Money distributed under subsection (d)(1) and (d)(2) (e)(1)
37 and (e)(2) shall be allocated as follows:
38 (1) Forty-six percent (46%) to the horsemen's association
39 representing thoroughbred owners and trainers.
40 (2) Forty-six percent (46%) to the horsemen's association
41 representing standardbred owners and trainers.
42 (3) Eight percent (8%) to the horsemen's association representing
2022 IN 391—LS 7162/DI 125 26
1 quarter horse owners and trainers.
2 (h) (i) Money distributed under this section may not be expended
3 unless the expenditure is for a purpose authorized in this section and is
4 either for a purpose promoting the equine industry or equine welfare or
5 is for a benevolent purpose that is in the best interests of horse racing
6 in Indiana or the necessary expenditures for the operations of the
7 horsemen's association required to implement and fulfill the purposes
8 of this section. The Indiana horse racing commission may review any
9 expenditure of money distributed under this section to ensure that the
10 requirements of this section are satisfied. The Indiana horse racing
11 commission shall adopt rules concerning the review and oversight of
12 money distributed under this section and shall adopt rules concerning
13 the enforcement of this section. The following apply to a horsemen's
14 association receiving a distribution of money under this section:
15 (1) The horsemen's association must annually file a report with
16 the Indiana horse racing commission concerning the use of the
17 money by the horsemen's association. The report must include
18 information as required by the commission.
19 (2) The horsemen's association must register with the Indiana
20 horse racing commission.
21 The state board of accounts shall audit the accounts, books, and records
22 of the Indiana horse racing commission. Each horsemen's association,
23 licensee, and association for backside benevolence shall submit to an
24 annual audit of their accounts, books, and records relating to the
25 distribution of money under this section. The audit shall be performed
26 by an independent public accountant, and the audit report shall be
27 provided to the Indiana horse racing commission.
28 (i) (j) The commission shall provide the Indiana horse racing
29 commission with the information necessary to enforce this section.
30 (j) (k) The Indiana horse racing commission shall investigate any
31 complaint that a licensee has failed to comply with the horse racing
32 purse requirements set forth in this section. If, after notice and a
33 hearing, the Indiana horse racing commission finds that a licensee has
34 failed to comply with the purse requirements set forth in this section,
35 the Indiana horse racing commission may:
36 (1) issue a warning to the licensee;
37 (2) impose a civil penalty that may not exceed one million dollars
38 ($1,000,000); or
39 (3) suspend a meeting permit issued under IC 4-31-5 to conduct
40 a pari-mutuel wagering horse racing meeting in Indiana.
41 (k) (l) A civil penalty collected under this section must be deposited
42 in the state general fund.
2022 IN 391—LS 7162/DI 125 27
1 SECTION 19. IC 4-35-7-12.3 IS ADDED TO THE INDIANA
2 CODE AS A NEW SECTION TO READ AS FOLLOWS
3 [EFFECTIVE JULY 1, 2022]: Sec. 12.3. This section applies to
4 adjusted gross receipts of the gambling game wagering from the
5 previous month at each casino operated by the licensee that is
6 received after June 30, 2022. A licensee shall annually deposit in
7 the gaming revenue fund established by IC 4-39-3-1 an amount
8 equal to the total amount that was distributed by the licensee under
9 IC 4-35-7-12 in the state fiscal year beginning July 1, 2021, and
10 ending June 30, 2022.
11 SECTION 20. IC 4-35-7-12.5, AS AMENDED BY P.L.156-2020,
12 SECTION 10, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
13 JULY 1, 2022]: Sec. 12.5. (a) A licensee shall annually withhold the
14 sum of:
15 (1) the product of:
16 (A) seventy-five thousand dollars ($75,000); multiplied by
17 (B) the number of racetracks operated by the licensee;
18 from the amount, before July 1, 2022, that must be distributed
19 under section 12(b) of this chapter, and after June 30, 2022, that
20 must be deposited under section 12.3 of this chapter; and
21 (2) forty-five hundredths percent (0.45%) of the adjusted gross
22 receipts from the previous month at each casino operated by the
23 licensee.
24 (b) A licensee shall transfer the amount withheld under subsection
25 (a)(1) according to the following:
26 (1) Before July 1, 2022, to the Indiana horse racing commission
27 for deposit in the gaming integrity fund established by
28 IC 4-35-8.7-3. Money transferred under this subsection
29 subdivision must be used for the purposes described in
30 IC 4-35-8.7-3(f)(1).
31 (2) After June 30, 2022, to the gaming revenue fund
32 established by IC 4-39-3-1.
33 (c) A licensee shall transfer the amount withheld under subsection
34 (a)(2):
35 (1) before July 1, 2022, to the Indiana horse racing commission
36 for deposit in the Indiana horse racing commission operating fund
37 established by IC 4-31-10-2; and
38 (2) after June 30, 2022, to the gaming revenue fund
39 established by IC 4-39-3-1.
40 SECTION 21. IC 4-35-7-16, AS AMENDED BY P.L.168-2019,
41 SECTION 20, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
42 JULY 1, 2022]: Sec. 16. (a) The amount of gambling game revenue
2022 IN 391—LS 7162/DI 125 28
1 that must be distributed under section 12(b) of this chapter must be
2 determined in a distribution agreement entered into by negotiation
3 committees representing all licensees and the horsemen's associations
4 having contracts with licensees that have been approved by the Indiana
5 horse racing commission.
6 (b) Each horsemen's association shall appoint a representative to a
7 negotiation committee to negotiate the distribution agreement required
8 by subsection (a). If there is an even number of horsemen's associations
9 appointing representatives to the committee, the members appointed by
10 each horsemen's association shall jointly appoint an at-large member
11 of the negotiation committee to represent the interests of all of the
12 horsemen's associations. The at-large member is entitled to the same
13 rights and privileges of the members appointed by the horsemen's
14 associations.
15 (c) Each licensee shall appoint a representative to a negotiation
16 committee to negotiate the distribution agreement required by
17 subsection (a). If there is an even number of licensees, the members
18 appointed by each licensee shall jointly appoint an at-large member of
19 the negotiation committee to represent the interests of all of the
20 licensees. The at-large member is entitled to the same rights and
21 privileges of the members appointed by the licensees.
22 (d) If a majority of the members of each negotiation committee is
23 present, the negotiation committees may negotiate and enter into a
24 distribution agreement binding all horsemen's associations and all
25 licensees as required by subsection (a).
26 (e) The initial distribution agreement entered into by the negotiation
27 committees:
28 (1) must be in writing;
29 (2) must be submitted to the Indiana horse racing commission
30 before October 1, 2013;
31 (3) must be approved by the Indiana horse racing commission
32 before January 1, 2014; and
33 (4) may contain any terms determined to be necessary and
34 appropriate by the negotiation committees, subject to subsection
35 (f) and section 12 of this chapter.
36 (f) A distribution agreement must provide that at least ten percent
37 (10%) and not more than twelve percent (12%) of a licensee's adjusted
38 gross receipts must be distributed under section 12(b) of this chapter.
39 A distribution agreement applies to adjusted gross receipts received by
40 the licensee after December 31 of the calendar year in which the
41 distribution agreement is approved by the Indiana horse racing
42 commission.
2022 IN 391—LS 7162/DI 125 29
1 (g) A distribution agreement may expire on December 31 of a
2 particular calendar year if a subsequent distribution agreement will take
3 effect on January 1 of the following calendar year. A subsequent
4 distribution agreement:
5 (1) is subject to the approval of the Indiana horse racing
6 commission; and
7 (2) must be submitted to the Indiana horse racing commission
8 before October 1 of the calendar year preceding the calendar year
9 in which the distribution agreement will take effect.
10 (h) The Indiana horse racing commission shall annually report to the
11 budget committee on the effect of each distribution agreement on the
12 Indiana horse racing industry before January 1 of the following
13 calendar year.
14 (i) This section expires July 1, 2022.
15 SECTION 22. IC 4-35-7-17, AS AMENDED BY P.L.168-2019,
16 SECTION 21, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
17 JULY 1, 2022]: Sec. 17. (a) Subject to subsection (b), if:
18 (1) a distribution agreement is not submitted to the Indiana horse
19 racing commission before the deadlines imposed by section 16 of
20 this chapter; or
21 (2) the Indiana horse racing commission is unable to approve a
22 distribution agreement;
23 the Indiana horse racing commission shall determine the percentage of
24 a licensee's adjusted gross receipts that must be distributed under
25 section 12(b) of this chapter.
26 (b) The Indiana horse racing commission shall give the negotiation
27 committees an opportunity to correct any deficiencies in a proposed
28 distribution agreement before making a determination of the applicable
29 percentage under subsection (a).
30 (c) The Indiana horse racing commission shall consider the factors
31 used to evaluate a distribution agreement under section 18 of this
32 chapter when making a determination under subsection (a).
33 (d) This section expires July 1, 2022.
34 SECTION 23. IC 4-35-8-3, AS AMENDED BY P.L.146-2008,
35 SECTION 22, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
36 JULY 1, 2022]: Sec. 3. (a) The department shall deposit tax revenue
37 collected under section 1 of this chapter before July 1, 2022, in the
38 state general fund.
39 (b) The department shall deposit tax revenue collected under
40 this chapter after June 30, 2022, in the gaming revenue fund
41 established by IC 4-39-3-1.
42 SECTION 24. IC 4-35-8.5-1, AS AMENDED BY P.L.255-2015,
2022 IN 391—LS 7162/DI 125 30
1 SECTION 46, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
2 JULY 1, 2022]: Sec. 1. (a) Before the fifteenth day of each month, a
3 licensee that offers gambling game wagering under this article shall
4 pay to the commission a county gambling game wagering fee equal to
5 three percent (3%) of the adjusted gross receipts received from
6 gambling game wagering during the previous month at the licensee's
7 racetrack. However, a licensee is not required to pay more than eight
8 million dollars ($8,000,000) of county gambling game wagering fees
9 under this section in any state fiscal year.
10 (b) The commission shall deposit the county gambling game
11 wagering fee received by the commission into:
12 (1) for county gambling game wagering fees received before
13 July 1, 2022, a separate account within the state general fund;
14 and
15 (2) for county gambling game wagering fees received after
16 June 30, 2022, the gaming revenue fund established by
17 IC 4-39-3-1.
18 SECTION 25. IC 4-35-8.5-2, AS AMENDED BY P.L.255-2015,
19 SECTION 47, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
20 JULY 1, 2022]: Sec. 2. This section applies to county gambling
21 game wagering fees received before July 1, 2022. Before the
22 fifteenth day of each month, the treasurer of state shall distribute any
23 county gambling game wagering fees received from a licensee during
24 the previous month to the county auditor of the county in which the
25 licensee's racetrack is located.
26 SECTION 26. IC 4-38-10-3, AS ADDED BY P.L.293-2019,
27 SECTION 43, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
28 JULY 1, 2022]: Sec. 3. (a) This section applies to tax revenue
29 collected under section 2 of this chapter before July 1, 2022.
30 (b) Except as provided in subsection (b), (c), the department shall
31 deposit the tax revenue collected under section 2 of this chapter in the
32 state general fund.
33 (b) (c) The department shall transfer an amount equal to three and
34 thirty-three hundredths percent (3.33%) of the tax revenue collected
35 under section 2 of this chapter to the addiction services fund
36 established by IC 12-23-2-2.
37 (c) (d) Twenty-five percent (25%) of the tax revenue transferred
38 under subsection (b) must be allocated to:
39 (1) the prevention of;
40 (2) education regarding;
41 (3) provider credentialing for; and
42 (4) treatment of;
2022 IN 391—LS 7162/DI 125 31
1 compulsive gambling.
2 SECTION 27. IC 4-38-10-3.5 IS ADDED TO THE INDIANA
3 CODE AS A NEW SECTION TO READ AS FOLLOWS
4 [EFFECTIVE JULY 1, 2022]: Sec. 3.5. The department of state
5 revenue shall deposit the tax revenue collected under section 2 of
6 this chapter after June 30, 2022, in the gaming revenue fund
7 established by IC 4-39-3-1.
8 SECTION 28. IC 4-39 IS ADDED TO THE INDIANA CODE AS
9 A NEW ARTICLE TO READ AS FOLLOWS [EFFECTIVE JULY 1,
10 2022]:
11 ARTICLE 39. GAMING REVENUE DISTRIBUTION
12 Chapter 1. Application
13 Sec. 1. This article applies to the distribution of revenue
14 received or remitted after June 30, 2022, by a:
15 (1) licensed owner or an operating agent from the:
16 (A) wagering tax imposed under IC 4-33-13; and
17 (B) supplemental wagering tax imposed under IC 4-33-12;
18 (2) licensee from the:
19 (A) graduated slot machine wagering tax imposed under
20 IC 4-35-8;
21 (B) county gambling game wagering fee imposed under
22 IC 4-35-8.5; and
23 (C) fees imposed under IC 4-35-7-12.3 and IC 4-35-7-12.5;
24 (3) certificate holder from the sports wagering tax imposed
25 under IC 4-38-10; and
26 (4) person that holds a permit to conduct a horse racing
27 meeting or a permit holder licensed to operate a satellite
28 facility from taxes imposed under IC 4-31-9.
29 Chapter 2. Definitions
30 Sec. 1. The definitions in this chapter apply throughout this
31 article.
32 Sec. 2. "Adjusted gross receipts" means:
33 (1) the total of all cash and property (including checks
34 received by a licensee or an operating agent) whether
35 collected or not, received:
36 (A) by a licensee or an operating agent from gaming
37 operations under IC 4-33;
38 (B) by a licensee from gambling games conducted under
39 IC 4-35; and
40 (C) from authorized sports wagering offered by a
41 certificate holder under IC 4-38; minus
42 (2) the total of:
2022 IN 391—LS 7162/DI 125 32
1 (A) all cash paid out as winnings to patrons; and
2 (B) uncollectible gaming receivables, not to exceed the
3 lesser of:
4 (i) a reasonable provision for uncollectible patron checks
5 received from gaming operations, gambling games, or
6 sports wagering; or
7 (ii) two percent (2%) of the total of all sums, including
8 checks, whether collected or not, less the amount paid
9 out as winnings to patrons.
10 For purposes of this section, a counter or personal check that is
11 invalid or unenforceable under this article is considered cash
12 received by the licensee or operating agent from gaming
13 operations, a licensee from gambling games conducted under
14 IC 4-35, or from authorized sports wagering offered by a
15 certificate holder under IC 4-38.
16 Sec. 3. "Certificate holder" has the meaning set forth in
17 IC 4-38-2-4.
18 Sec. 4. "Gaming commission" means the Indiana gaming
19 commission established by IC 4-33-3-1.
20 Sec. 5. "Gaming revenue fund" means the gaming revenue fund
21 established under IC 4-39-3-1.
22 Sec. 6. "Host unit" means each of the following:
23 (1) If the riverboat is located in a city, or a city is designated
24 as the home dock of the riverboat from which the tax revenue
25 was collected, in the case of a city described in
26 IC 4-33-12-6(b)(1)(A), a city located in Lake County, or Terre
27 Haute, the term includes:
28 (A) the:
29 (i) city; or
30 (ii) the city designated as the home dock of the riverboat
31 from which the tax revenue was collected, in the case of
32 a city described in IC 4-33-12-6(b)(1)(A), a city located
33 in Lake County, or Terre Haute; and
34 (B) the county in which the riverboat is located.
35 (2) A county that is designated as the home dock of the
36 riverboat from which the tax revenue was collected, in the
37 case of a riverboat that is not located in a city described in
38 subdivision (1) or whose home dock is not in a city described
39 in subdivision (1).
40 (3) In the case of a riverboat located in a historic hotel
41 district, the term includes:
42 (A) French Lick and West Baden; and
2022 IN 391—LS 7162/DI 125 33
1 (B) Orange County.
2 (4) A county in which a licensee's racetrack in which gambling
3 games are conducted under IC 4-35 is located.
4 Sec. 7. "Licensed owner" has the meaning set forth in
5 IC 4-33-2-13.
6 Sec. 8. "Licensee" has the meaning set forth in IC 4-35-2-7.
7 Sec. 9. "Operating agent" has the meaning set forth in
8 IC 4-33-2-14.5.
9 Sec. 10. "Riverboat" has the meaning set forth in IC 4-33-2-17.
10 Chapter 3. Gaming Revenue Fund
11 Sec. 1. (a) The gaming revenue fund is established.
12 (b) The gaming revenue fund consists of the following:
13 (1) Revenue deposited in the fund under IC 4-31-9-3(c).
14 (2) Revenue deposited in the fund under IC 4-31-9-5(c).
15 (3) Revenue deposited in the fund under IC 4-31-9-7(e).
16 (4) Revenue deposited in the fund under IC 4-31-9-9(b).
17 (5) Revenue deposited in the fund under IC 4-33-12-5.5
18 (6) Revenue deposited in the fund under IC 4-33-13-3(b).
19 (7) Revenue deposited in the fund under IC 4-35-7-12.3.
20 (8) Revenue deposited in the fund under IC 4-35-7-12.5.
21 (9) Revenue deposited in the fund under IC 4-35-8-3(b).
22 (10) Revenue deposited in the fund under IC 4-35-8.5-1(b)(2).
23 (11) Revenue deposited in the fund under IC 4-38-10-3.5.
24 (c) The gaming revenue fund shall be administered by the
25 treasurer of state.
26 (d) Money in the fund is continually appropriated as provided
27 in this chapter.
28 (e) Money in the gaming revenue fund does not revert to the
29 state general fund at the end of a state fiscal year.
30 Sec. 2. An amount equal to fifty-seven hundredths percent
31 (0.57%) of the money in the fund is annually appropriated to the
32 gaming commission to carry out the duties of the gaming
33 commission.
34 Sec. 3. The treasurer of state shall quarterly deposit in the state
35 general fund an amount equal to sixty and two-tenths percent
36 (60.2%) of the money in the fund.
37 Sec. 4. (a) Subject to subsection (c), the treasurer of state shall
38 quarterly divide and distribute a total amount equal to six and
39 twenty-three hundredths percent (6.23%) of the money in the fund
40 between each county according to the ratio that the county's
41 population bears to the total population of the state. The money
42 paid under this subsection must be paid to the county treasurer of
2022 IN 391—LS 7162/DI 125 34
1 each county. Except as provided in subsection (b), the county
2 treasurer shall distribute the money received by the county under
3 this section as follows:
4 (1) To each city located in the county according to the ratio
5 the city's population bears to the total population of the
6 county.
7 (2) To each town located in the county according to the ratio
8 the town's population bears to the total population of the
9 county.
10 (3) After the distributions required in subdivisions (1) and (2)
11 are made, the remainder shall be retained by the county.
12 (b) This subsection applies only to a county containing a
13 consolidated city. The county auditor shall distribute the money
14 received by the county under subsection (a) as follows:
15 (1) To each city, other than a consolidated city, located in the
16 county according to the ratio that the city's population bears
17 to the total population of the county.
18 (2) To each town located in the county according to the ratio
19 that the town's population bears to the total population of the
20 county.
21 (3) After the distributions required in subdivisions (1) and (2)
22 are made, the remainder shall be paid in equal amounts to the
23 consolidated city and the county.
24 Sec. 5. (a) The treasurer of state shall quarterly transfer an
25 amount equal to five and nine-tenths percent (5.9%) to an account
26 established in the gaming revenue fund to be appropriated for
27 distributions to entities for use as determined by the general
28 assembly. Each year during the regular session of the general
29 assembly, an entity may submit a request to the:
30 (1) house committee on ways and means; and
31 (2) senate committee on appropriations;
32 proposing a distribution be made from the amount under this
33 section to the entity and the purposes for which the distribution
34 must be used.
35 (b) The following must receive a preference in determining
36 distributions under this section:
37 (1) The state fair commission.
38 (2) The northwest Indiana law enforcement training center.
39 (3) The division of mental health and addiction.
40 (4) The Indiana economic development fund created by
41 IC 5-28-8.
42 (5) Purdue University School of Veterinary Medicine.
2022 IN 391—LS 7162/DI 125 35
1 (6) Indiana Horse Racing Commission.
2 (7) Entities that promote and develop the livestock industry.
3 (8) Entities that received a distribution under IC 4-35-7-12
4 before July 1, 2022.
5 Sec. 6. (a) The treasurer of state shall quarterly divide and
6 distribute a total amount equal to twenty-seven and one-tenth
7 percent (27.1%) of the money in the fund among each host unit.
8 The treasurer of state shall pay each host unit an amount that
9 equals the host unit's average total distribution from taxes imposed
10 on adjusted gross receipts in the immediately preceding five (5)
11 years.
12 (b) A host unit may not receive a distribution under this section
13 that is less than an amount equal to the host unit's average
14 distribution over the immediately preceding five (5) years. If the
15 total amount of money available to distribute under this section in
16 a year is less than the total amount necessary to meet the required
17 distributions under this subsection, the additional amount
18 necessary shall be subtracted from the distribution to the state
19 general fund under section 3 of this chapter and instead added to
20 the total amount to be distributed under this section.
21 (c) If the total amount to be divided and distributed under
22 subsection (a) exceeds the amount necessary to meet the minimum
23 payment requirement under subsection (b), the excess shall be
24 divided among each host unit in proportion to the amount of tax
25 revenue deposited in the gaming revenue fund for the period that
26 is attributable to tax revenue collected from the gaming operations
27 located in the host unit. Of the excess amount received by each host
28 unit:
29 (1) if the host unit is a city:
30 (A) forty percent (40%) of the excess shall remain with the
31 city; and
32 (B) sixty percent (60%) of the excess shall be paid to the
33 county in which the city is located; and
34 (2) if the host unit is a county, the excess shall remain with the
35 county.
36 Sec. 7. This section applies only to tax revenue distributed under
37 section 4 of this chapter. Money paid to a unit of local government
38 under section 4 of this chapter:
39 (1) must be paid to the fiscal officer of the unit of local
40 government;
41 (2) may not be used to reduce the unit's maximum levy under
42 IC 6-1.1-18.5 but may be used at the discretion of the unit to
2022 IN 391—LS 7162/DI 125 36
1 reduce the property tax levy of the unit for a particular year;
2 (3) may be deposited in a special fund or allocation fund
3 created under IC 8-22-3.5, IC 36-7-14, IC 36-7-14.5,
4 IC 36-7-15.1, and IC 36-7-30 to provide funding for debt
5 repayment;
6 (4) may be used to fund sewer and water projects, including
7 storm water management projects;
8 (5) may be used for police and fire pensions;
9 (6) may be used for any other legal or corporate purpose of
10 the unit, including the pledge of money to bonds, leases, or
11 other obligations under IC 5-1-14-4; and
12 (7) is considered miscellaneous revenue.
13 Sec. 8. A host unit receiving a distribution under section 6 of this
14 chapter may distribute a part of the host unit's distribution to a
15 county convention and visitors bureau or promotion fund for the
16 county.
17 SECTION 29. IC 6-1.1-4-31.5, AS AMENDED BY P.L.86-2018,
18 SECTION 37, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
19 JULY 1, 2022]: Sec. 31.5. (a) As used in this section, "department"
20 refers to the department of local government finance.
21 (b) If the department makes a determination and informs local
22 officials under section 31(c) of this chapter, the department may order
23 a state conducted assessment or reassessment in the county subject to
24 the time limitation in that subsection.
25 (c) If the department orders a state conducted assessment or
26 reassessment in a county, the department shall assume the duties of the
27 county assessor. Notwithstanding sections 15 and 17 of this chapter, a
28 county assessor subject to an order issued under this section may not
29 assess property or have property assessed for the assessment or under
30 a county's reassessment plan prepared under section 4.2 of this chapter.
31 Until the state conducted assessment or reassessment is completed
32 under this section, the assessment or reassessment duties of the county
33 assessor are limited to providing the department or a contractor of the
34 department the support and information requested by the department
35 or the contractor.
36 (d) Before assuming the duties of a county assessor, the department
37 shall transmit a copy of the department's order requiring a state
38 conducted assessment or reassessment to the county assessor, the
39 county fiscal body, the county auditor, and the county treasurer. Notice
40 of the department's actions must be published one (1) time in a
41 newspaper of general circulation published in the county. The
42 department is not required to conduct a public hearing before taking
2022 IN 391—LS 7162/DI 125 37
1 action under this section.
2 (e) A county assessor subject to an order issued under this section
3 shall, at the request of the department or the department's contractor,
4 make available and provide access to all:
5 (1) data;
6 (2) records;
7 (3) maps;
8 (4) parcel record cards;
9 (5) forms;
10 (6) computer software systems;
11 (7) computer hardware systems; and
12 (8) other information;
13 related to the assessment or reassessment of real property in the county.
14 The information described in this subsection must be provided at no
15 cost to the department or the contractor of the department. A failure to
16 provide information requested under this subsection constitutes a
17 failure to perform a duty related to an assessment or under a county's
18 reassessment plan prepared under section 4.2 of this chapter and is
19 subject to IC 6-1.1-37-2.
20 (f) The department may enter into a contract with a professional
21 appraising firm to conduct an assessment or reassessment under this
22 section. If a county entered into a contract with a professional
23 appraising firm to conduct the county's assessment or reassessment
24 before the department orders a state conducted assessment or
25 reassessment in the county under this section, the contract:
26 (1) is as valid as if it had been entered into by the department; and
27 (2) shall be treated as the contract of the department.
28 (g) After receiving the report of assessed values from the appraisal
29 firm acting under a contract described in subsection (f), the department
30 shall give notice to the taxpayer and the county assessor, by mail, of the
31 amount of the assessment or reassessment. The notice of assessment or
32 reassessment:
33 (1) is subject to appeal by the taxpayer under section 31.7 of this
34 chapter; and
35 (2) must include a statement of the taxpayer's rights under section
36 31.7 of this chapter.
37 (h) The department shall forward a bill for services provided under
38 a contract described in subsection (f) to the auditor of the county in
39 which the state conducted reassessment occurs. The county shall pay
40 the bill under the procedures prescribed by subsection (i).
41 (i) A county subject to an order issued under this section shall pay
42 the cost of a contract described in subsection (f), without appropriation,
2022 IN 391—LS 7162/DI 125 38
1 from the county property reassessment fund. A contractor may
2 periodically submit bills for partial payment of work performed under
3 the contract. Notwithstanding any other law, a contractor is entitled to
4 payment under this subsection for work performed under a contract if
5 the contractor:
6 (1) submits to the department a fully itemized, certified bill in the
7 form required by IC 5-11-10-1 for the costs of the work performed
8 under the contract;
9 (2) obtains from the department:
10 (A) approval of the form and amount of the bill; and
11 (B) a certification that the billed goods and services have been
12 received and comply with the contract; and
13 (3) files with the county auditor:
14 (A) a duplicate copy of the bill submitted to the department;
15 (B) proof of the department's approval of the form and amount
16 of the bill; and
17 (C) the department's certification that the billed goods and
18 services have been received and comply with the contract.
19 The department's approval and certification of a bill under subdivision
20 (2) shall be treated as conclusively resolving the merits of a contractor's
21 claim. Upon receipt of the documentation described in subdivision (3),
22 the county auditor shall immediately certify that the bill is true and
23 correct without further audit and submit the claim to the county
24 executive. The county executive shall allow the claim, in full, as
25 approved by the department, without further examination of the merits
26 of the claim in a regular or special session that is held not less than
27 three (3) days and not more than seven (7) days after the date the claim
28 is certified by the county fiscal officer if the procedures in IC 5-11-10-2
29 are used to approve the claim or the date the claim is placed on the
30 claim docket under IC 36-2-6-4 if the procedures in IC 36-2-6-4 are
31 used to approve the claim. Upon allowance of the claim by the county
32 executive, the county auditor shall immediately issue a warrant or
33 check for the full amount of the claim approved by the department.
34 Compliance with this subsection constitutes compliance with
35 IC 5-11-6-1, IC 5-11-10, and IC 36-2-6. The determination and
36 payment of a claim in compliance with this subsection is not subject to
37 remonstrance and appeal. IC 36-2-6-4(f) and IC 36-2-6-9 do not apply
38 to a claim submitted under this subsection. IC 5-11-10-1.6(d) applies
39 to a fiscal officer who pays a claim in compliance with this subsection.
40 (j) Notwithstanding IC 4-13-2, a period of seven (7) days is
41 permitted for each of the following to review and act under IC 4-13-2
42 on a contract of the department entered into under this section:
2022 IN 391—LS 7162/DI 125 39
1 (1) The commissioner of the Indiana department of
2 administration.
3 (2) The director of the budget agency.
4 (3) The attorney general.
5 (k) If money in the county's property reassessment fund is
6 insufficient to pay for an assessment or reassessment conducted under
7 this section, the department may increase the tax rate and tax levy of
8 the county's property reassessment fund to pay the cost and expenses
9 related to the assessment or reassessment.
10 (l) The department or the contractor of the department shall use the
11 land values determined under section 13.6 of this chapter for a county
12 subject to an order issued under this section to the extent that the
13 department or the contractor finds that the land values reflect the true
14 tax value of land, as determined under this article and the rules of the
15 department. If the department or the contractor finds that the land
16 values determined for the county under section 13.6 of this chapter do
17 not reflect the true tax value of land, the department or the contractor
18 shall determine land values for the county that reflect the true tax value
19 of land, as determined under this article and the rules of the
20 department. Land values determined under this subsection shall be
21 used to the same extent as if the land values had been determined under
22 section 13.6 of this chapter. The department or the contractor of the
23 department shall notify the county's assessing officials of the land
24 values determined under this subsection.
25 (m) A contractor of the department may notify the department if:
26 (1) a county auditor fails to:
27 (A) certify the contractor's bill;
28 (B) publish the contractor's claim;
29 (C) submit the contractor's claim to the county executive; or
30 (D) issue a warrant or check for payment of the contractor's
31 bill;
32 as required by subsection (i) at the county auditor's first legal
33 opportunity to do so;
34 (2) a county executive fails to allow the contractor's claim as
35 legally required by subsection (i) at the county executive's first
36 legal opportunity to do so; or
37 (3) a person or an entity authorized to act on behalf of the county
38 takes or fails to take an action, including failure to request an
39 appropriation, and that action or failure to act delays or halts
40 progress under this section for payment of the contractor's bill.
41 (n) The department, upon receiving notice under subsection (m)
42 from a contractor of the department, shall:
2022 IN 391—LS 7162/DI 125 40
1 (1) verify the accuracy of the contractor's assertion in the notice
2 that:
3 (A) a failure occurred as described in subsection (m)(1) or
4 (m)(2); or
5 (B) a person or an entity acted or failed to act as described in
6 subsection (m)(3); and
7 (2) provide to the treasurer of state the department's approval
8 under subsection (i)(2)(A) of the contractor's bill with respect to
9 which the contractor gave notice under subsection (m).
10 (o) Upon receipt of the department's approval of a contractor's bill
11 under subsection (n), the treasurer of state shall pay the contractor the
12 amount of the bill approved by the department from money in the
13 possession of the state that would otherwise be available for
14 distribution to the county, including distributions of admissions taxes
15 or wagering taxes.
16 (p) The treasurer of state shall withhold from the money that would
17 be distributed under IC 4-33-12-6, IC 4-33-13-5, IC 4-39, or any other
18 law to a county described in a notice provided under subsection (m) the
19 amount of a payment made by the treasurer of state to the contractor of
20 the department under subsection (o). Money shall be withheld from any
21 source payable to the county.
22 (q) Compliance with subsections (m) through (p) constitutes
23 compliance with IC 5-11-10.
24 (r) IC 5-11-10-1.6(d) applies to the treasurer of state with respect to
25 the payment made in compliance with subsections (m) through (p).
26 This subsection and subsections (m) through (p) must be interpreted
27 liberally so that the state shall, to the extent legally valid, ensure that
28 the contractual obligations of a county subject to this section are paid.
29 Nothing in this section shall be construed to create a debt of the state.
30 (s) The provisions of this section are severable as provided in
31 IC 1-1-1-8(b).
32 SECTION 30. IC 6-3.1-20-7, AS AMENDED BY P.L.156-2020,
33 SECTION 24, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
34 JULY 1, 2022]: Sec. 7. (a) The department shall before July 1 of each
35 year determine the following:
36 (1) The greater of:
37 (A) eight million five hundred thousand dollars ($8,500,000);
38 or
39 (B) the amount of credits allowed under this chapter for
40 taxable years ending before January 1 of the year.
41 (2) The quotient of:
42 (A) the amount determined under subdivision (1); divided by
2022 IN 391—LS 7162/DI 125 41
1 (B) four (4).
2 (b) Except as provided in subsection (d), one-half (1/2) of the
3 amount determined by the department under subsection (a)(2) shall be:
4 (1) deducted each quarter from:
5 (A) for tax revenue collected before July 1, 2022, the
6 riverboat supplemental wagering tax revenue otherwise
7 payable to the county under IC 4-33-12-8 and the
8 supplemental distribution otherwise payable to the county
9 under IC 4-33-13-5(f); and
10 (B) for tax revenue collected after June 30, 2022, from the
11 distributions otherwise payable to the county under
12 IC 4-39;
13 (2) paid instead to the state general fund.
14 (c) Except as provided in subsection (d), one-sixth (1/6) of the
15 amount determined by the department under subsection (a)(2) shall be:
16 (1) deducted each quarter from, for tax revenue collected before
17 July 1, 2022, the riverboat supplemental wagering tax revenue
18 otherwise payable under IC 4-33-12-8 and the supplemental
19 distribution otherwise payable under IC 4-33-13-5(f), and for tax
20 revenue collected after June 30, 2022, from the distributions
21 otherwise payable to the county under IC 4-39, to each of the
22 following:
23 (A) The largest city by population located in the county.
24 (B) The second largest city by population located in the
25 county.
26 (C) The third largest city by population located in the county;
27 and
28 (2) paid instead to the state general fund.
29 (d) If the amount determined by the department under subsection
30 (a)(1)(B) is less than eight million five hundred thousand dollars
31 ($8,500,000), the difference of:
32 (1) eight million five hundred thousand dollars ($8,500,000);
33 minus
34 (2) the amount determined by the department under subsection
35 (a)(1)(B);
36 shall be paid in four (4) equal quarterly payments to the northwest
37 Indiana regional development authority established by IC 36-7.5-2-1
38 instead of the state general fund. Any amounts paid under this
39 subsection shall be used by the northwest Indiana regional
40 development authority only to establish or improve public mass rail
41 transportation systems in Lake County.
42 SECTION 31. IC 6-8.1-3-17, AS AMENDED BY P.L.146-2020,
2022 IN 391—LS 7162/DI 125 42
1 SECTION 38, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
2 JULY 1, 2022]: Sec. 17. (a) Before an original tax appeal is filed with
3 the tax court under IC 33-26, the commissioner, or the taxpayer rights
4 advocate office to the extent granted the authority by the commissioner,
5 may settle any tax liability dispute if a substantial doubt exists as to:
6 (1) the constitutionality of the tax under the Constitution of the
7 State of Indiana;
8 (2) the right to impose the tax;
9 (3) the correct amount of tax due;
10 (4) the collectability of the tax; or
11 (5) whether the taxpayer is a resident or nonresident of Indiana.
12 (b) After an original tax appeal is filed with the tax court under
13 IC 33-26, and notwithstanding IC 4-6-2-11, the commissioner may
14 settle a tax liability dispute with an amount in contention of twenty-five
15 thousand dollars ($25,000) or less. Notwithstanding IC 6-8.1-7-1(a),
16 the terms of a settlement under this subsection are available for public
17 inspection.
18 (c) The department shall establish an amnesty program for taxpayers
19 having an unpaid tax liability for a listed tax that was due and payable
20 for a tax period ending before January 1, 2013. A taxpayer is not
21 eligible for the amnesty program:
22 (1) for any tax liability resulting from the taxpayer's failure to
23 comply with IC 6-3-1-3.5(b)(3) with regard to the tax imposed by
24 IC 4-33-13, or IC 4-35-8, or IC 4-39; or
25 (2) if the taxpayer participated in any previous amnesty program
26 under:
27 (A) this section (as in effect on December 31, 2014); or
28 (B) IC 6-2.5-14.
29 The time in which a voluntary payment of tax liability may be made (or
30 the taxpayer may enter into a payment program acceptable to the
31 department for the payment of the unpaid listed taxes in full in the
32 manner and time established in a written payment program agreement
33 between the department and the taxpayer) under the amnesty program
34 is limited to the period determined by the department, not to exceed
35 eight (8) regular business weeks ending before the earlier of the date
36 set by the department or January 1, 2017. The amnesty program must
37 provide that, upon payment by a taxpayer to the department of all listed
38 taxes due from the taxpayer for a tax period (or payment of the unpaid
39 listed taxes in full in the manner and time established in a written
40 payment program agreement between the department and the taxpayer),
41 entry into an agreement that the taxpayer is not eligible for any other
42 amnesty program that may be established and waives any part of
2022 IN 391—LS 7162/DI 125 43
1 interest and penalties on the same type of listed tax that is being
2 granted amnesty in the current amnesty program, and compliance with
3 all other amnesty conditions adopted under a rule of the department in
4 effect on the date the voluntary payment is made, the department:
5 (1) shall abate and not seek to collect any interest, penalties,
6 collection fees, or costs that would otherwise be applicable;
7 (2) shall release any liens imposed;
8 (3) shall not seek civil or criminal prosecution against any
9 individual or entity; and
10 (4) shall not issue, or, if issued, shall withdraw, an assessment, a
11 demand notice, or a warrant for payment under IC 6-8.1-5-1,
12 IC 6-8.1-5-3, IC 6-8.1-8-2, or another law against any individual
13 or entity;
14 for listed taxes due from the taxpayer for the tax period for which
15 amnesty has been granted to the taxpayer. Amnesty granted under this
16 subsection is binding on the state and its agents. However, failure to
17 pay to the department all listed taxes due for a tax period invalidates
18 any amnesty granted under this subsection for that tax period. The
19 department shall conduct an assessment of the impact of the tax
20 amnesty program on tax collections and an analysis of the costs of
21 administering the tax amnesty program. As soon as practicable after the
22 end of the tax amnesty period, the department shall submit a copy of
23 the assessment and analysis to the legislative council in an electronic
24 format under IC 5-14-6. The department shall enforce an agreement
25 with a taxpayer that prohibits the taxpayer from receiving amnesty in
26 another amnesty program.
27 (d) For purposes of subsection (c), a liability for a listed tax is due
28 and payable if:
29 (1) the department has issued:
30 (A) an assessment of the listed tax under IC 6-8.1-5-1;
31 (B) a demand for payment under IC 6-8.1-5-3; or
32 (C) a demand notice for payment of the listed tax under
33 IC 6-8.1-8-2;
34 (2) the taxpayer has filed a return or an amended return in which
35 the taxpayer has reported a liability for the listed tax; or
36 (3) the taxpayer has filed a written statement of liability for the
37 listed tax in a form that is satisfactory to the department.
38 (e) The department may waive interest and penalties if the general
39 assembly enacts a change in a listed tax for a tax period that increases
40 a taxpayer's tax liability for that listed tax after the due date for that
41 listed tax and tax period. However, such a waiver shall apply only to
42 the extent of the increase in tax liability and only for a period not
2022 IN 391—LS 7162/DI 125 44
1 exceeding sixty (60) days after the change is enacted. The department
2 may adopt rules, including emergency rules, or issue guidelines to carry
3 out this subsection.
4 SECTION 32. IC 20-26-5-22.5, AS AMENDED BY P.L.244-2017,
5 SECTION 45, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
6 JULY 1, 2022]: Sec. 22.5. (a) A school corporation may participate in
7 the establishment of a public school foundation.
8 (b) The governing body of a school corporation may receive the
9 proceeds of a grant, a restricted gift, an unrestricted gift, a donation, an
10 endowment, a bequest, a trust, an agreement to share tax revenue
11 received by a city or county under IC 4-33-12-6, or IC 4-33-13,
12 IC 4-39, or other funds not generated from taxes levied by the school
13 corporation to create a foundation under the following conditions:
14 (1) The foundation is:
15 (A) exempt from federal income taxation under Section
16 501(c)(3) of the Internal Revenue Code; and
17 (B) organized as an Indiana nonprofit corporation for the
18 purposes of providing educational funds for scholarships,
19 teacher education, capital programs, and special programs for
20 school corporations.
21 (2) Except as provided in subdivision (3), the foundation retains
22 all rights to a donation, including investment powers. The
23 foundation may hold a donation as a permanent endowment.
24 (3) The foundation agrees to do the following:
25 (A) Distribute the income from a donation only to the school
26 corporation.
27 (B) Return a donation to the operations fund of the school
28 corporation if the foundation:
29 (i) loses the foundation's status as a foundation exempt from
30 federal income taxation under Section 501(c)(3) of the
31 Internal Revenue Code;
32 (ii) is liquidated; or
33 (iii) violates any condition set forth in this subdivision.
34 (c) A school corporation may use the proceeds received under this
35 section from a foundation only for educational purposes of the school
36 corporation described in subsection (b)(1)(B).
37 (d) The governing body of the school corporation may appoint
38 members to the foundation.
39 (e) The treasurer of the governing body of the school corporation
40 may serve as the treasurer of the foundation.
41 SECTION 33. IC 20-47-1-1, AS ADDED BY P.L.2-2006,
42 SECTION 170, IS AMENDED TO READ AS FOLLOWS
2022 IN 391—LS 7162/DI 125 45
1 [EFFECTIVE JULY 1, 2022]: Sec. 1. As used in this chapter,
2 "proceeds from riverboat gaming" means tax revenue received by a
3 political subdivision under IC 4-33-12-6, IC 4-33-13, IC 4-39, or an
4 agreement to share a city's or county's part of the tax revenue.
5 SECTION 34. IC 20-47-1-5, AS AMENDED BY P.L.244-2017,
6 SECTION 107, IS AMENDED TO READ AS FOLLOWS
7 [EFFECTIVE JULY 1, 2022]: Sec. 5. (a) The governing body of a
8 school corporation may donate the proceeds of a grant, a gift, a
9 donation, an endowment, a bequest, a trust, an agreement to share tax
10 revenue received by a city or county under IC 4-33-12-6, or IC 4-33-13,
11 IC 4-39, or an agreement to share revenue received by a political
12 subdivision under IC 4-35-8.5, or other funds not generated from taxes
13 levied by the school corporation, to a foundation under the following
14 conditions:
15 (1) The foundation is a charitable nonprofit community
16 foundation.
17 (2) The foundation retains all rights to the donation, including
18 investment powers, except as provided in subdivision (3).
19 (3) The foundation agrees to do the following:
20 (A) Hold the donation as a permanent endowment.
21 (B) Distribute the income from the donation only to the school
22 corporation as directed by resolution of the governing body of
23 the school corporation.
24 (C) Return the donation to the operations fund of the school
25 corporation if the foundation:
26 (i) loses the foundation's status as a public charitable
27 organization;
28 (ii) is liquidated; or
29 (iii) violates any condition of the endowment set by the
30 governing body of the school corporation.
31 (b) A school corporation may use income received under this
32 section from a community foundation only for purposes of the school
33 corporation.
34 SECTION 35. IC 36-1-8-9, AS AMENDED BY P.L.199-2005,
35 SECTION 28, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
36 JULY 1, 2022]: Sec. 9. (a) Each unit that receives:
37 (1) tax revenue under IC 4-33-12-6, or IC 4-33-13, or IC 4-39;
38 (2) revenue under an agreement to share the tax revenue received
39 under IC 4-33-12, or IC 4-33-13, or IC 4-39 by another unit; or
40 (3) revenue under a development agreement (as defined in section
41 9.5 of this chapter);
42 may establish a riverboat fund. Money in the fund may be used for any
2022 IN 391—LS 7162/DI 125 46
1 legal or corporate purpose of the unit.
2 (b) The riverboat fund established under subsection (a) shall be
3 administered by the unit's treasurer, and the expenses of administering
4 the fund shall be paid from money in the fund. Money in the fund not
5 currently needed to meet the obligations of the fund may be invested
6 in the same manner as other public funds may be invested. Interest that
7 accrues from these investments shall be deposited in the fund. Money
8 in the fund at the end of a particular fiscal year does not revert to the
9 unit's general fund.
10 SECTION 36. IC 36-1-8-9.2, AS ADDED BY P.L.142-2009,
11 SECTION 31, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
12 JULY 1, 2022]: Sec. 9.2. (a) Each unit that receives:
13 (1) tax revenue under IC 4-35-8.5 or IC 4-39; or
14 (2) revenue under an agreement to share the tax revenue received
15 under IC 4-35-8.5 or IC 4-39 by another unit;
16 shall establish a fund, separate from the unit's general fund, into which
17 the revenue shall be deposited. Money in the fund may be used for any
18 legal or corporate purpose of the unit.
19 (b) The fund established by subsection (a) shall be administered by
20 the unit's treasurer, and the expenses of administering the fund shall be
21 paid from money in the fund. Money in the fund not currently needed
22 to meet the obligations of the fund may be invested in the same manner
23 as other public funds may be invested. Interest that accrues from these
24 investments shall be deposited in the fund. Money in the fund at the
25 end of a particular fiscal year does not revert to the unit's general fund.
26 SECTION 37. IC 36-1-14-1, AS AMENDED BY P.L.114-2017,
27 SECTION 1, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
28 JULY 1, 2022]: Sec. 1. (a) This section does not apply to donations of
29 gaming revenue to a public school endowment corporation under
30 IC 20-47-1-3.
31 (b) As used in this section, "gaming revenue" means either of the
32 following:
33 (1) Tax revenue received by a unit under IC 4-33-12-6,
34 IC 4-33-13, IC 4-39, or an agreement to share a city's or county's
35 part of the tax revenue.
36 (2) Revenue received by a unit under IC 4-35-8.5 or IC 4-39, or
37 an agreement to share revenue received by another unit under
38 IC 4-35-8.5 or IC 4-39.
39 (c) Notwithstanding IC 8-1.5-2-6(d), a unit may donate the proceeds
40 from the sale of a utility or facility or from a grant, a gift, a donation,
41 an endowment, a bequest, a trust, or gaming revenue to a foundation
42 under the following conditions:
2022 IN 391—LS 7162/DI 125 47
1 (1) The foundation is a charitable nonprofit community
2 foundation.
3 (2) The foundation retains all rights to the donation, including
4 investment powers.
5 (3) The foundation agrees to do the following:
6 (A) Hold the donation as a permanent endowment.
7 (B) Distribute the income from the donation only to the unit as
8 directed by resolution of the fiscal body of the unit.
9 (C) Return the donation to the general fund of the unit if the
10 foundation:
11 (i) loses the foundation's status as a public charitable
12 organization;
13 (ii) is liquidated; or
14 (iii) violates any condition of the endowment set by the
15 fiscal body of the unit.
16 (d) This subsection applies only to the donation of proceeds
17 described in subsection (c) that occurs after December 31, 2015.
18 Notwithstanding subsection (c)(3)(B), the unit and the foundation may
19 agree that distribution of the proceeds is governed by IC 30-2-12.
20 (e) The department of local government finance may not reduce a
21 unit's property tax levy under IC 6-1.1-18.5 or any other law because
22 of any of the following:
23 (1) The donation of the proceeds of money from the sale of a
24 utility or a facility as provided in this section.
25 (2) A distribution from the endowment to the unit as provided in
26 this section.
27 (3) A return of the donation to the general fund of the unit as
28 provided in this section.
29 SECTION 38. IC 36-7.5-3-2, AS AMENDED BY P.L.229-2017,
30 SECTION 38, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
31 JULY 1, 2022]: Sec. 2. (a) The development authority may do any of
32 the following:
33 (1) Finance, improve, construct, reconstruct, renovate, purchase,
34 lease, acquire, and equip land and projects located in an eligible
35 county or eligible municipality.
36 (2) Lease land or a project to an eligible political subdivision.
37 (3) Finance and construct additional improvements to projects or
38 other capital improvements owned by the development authority
39 and lease them to or for the benefit of an eligible political
40 subdivision.
41 (4) Acquire land or all or a portion of one (1) or more projects
42 from an eligible political subdivision by purchase or lease and
2022 IN 391—LS 7162/DI 125 48
1 lease the land or projects back to the eligible political subdivision,
2 with any additional improvements that may be made to the land
3 or projects.
4 (5) Acquire all or a portion of one (1) or more projects from an
5 eligible political subdivision by purchase or lease to fund or
6 refund indebtedness incurred on account of the projects to enable
7 the eligible political subdivision to make a savings in debt service
8 obligations or lease rental obligations or to obtain relief from
9 covenants that the eligible political subdivision considers to be
10 unduly burdensome.
11 (6) Make loans, loan guarantees, and grants or provide other
12 financial assistance to or on behalf of the following:
13 (A) A commuter transportation district.
14 (B) An airport authority or airport development authority.
15 (C) The Lake Michigan marina and shoreline development
16 commission.
17 (D) A regional bus authority. A loan, loan guarantee, grant, or
18 other financial assistance under this clause may be used by a
19 regional bus authority for acquiring, improving, operating,
20 maintaining, financing, and supporting the following:
21 (i) Bus services (including fixed route services and flexible
22 or demand-responsive services) that are a component of a
23 public transportation system.
24 (ii) Bus terminals, stations, or facilities or other regional bus
25 authority projects.
26 (E) A regional transportation authority.
27 (F) A member municipality that is eligible to make an
28 appointment to the development board under
29 IC 36-7.5-2-3(b)(2) and that has pledged admissions tax
30 revenue for a bond anticipation note after March 31, 2014, and
31 before June 30, 2015. However, a loan made to such a member
32 municipality before June 30, 2016, under this clause must
33 have a term of not more than ten (10) years, must require
34 annual level debt service payments, and must have a market
35 based interest rate. If a member municipality defaults on the
36 repayment of a loan made under this clause, the development
37 authority shall notify the treasurer of state of the default and
38 the treasurer of state shall:
39 (i) withhold from any funds held for distribution to the
40 municipality under IC 4-33-12, or IC 4-33-13, or IC 4-39,
41 an amount sufficient to cure the default; and
42 (ii) pay that amount to the development authority.
2022 IN 391—LS 7162/DI 125 49
1 (7) Provide funding to assist a railroad that is providing commuter
2 transportation services in an eligible county or eligible
3 municipality.
4 (8) Provide funding to assist an airport authority located in an
5 eligible county or eligible municipality in the construction,
6 reconstruction, renovation, purchase, lease, acquisition, and
7 equipping of an airport facility or airport project.
8 (9) Provide funding to assist in the development of an intermodal
9 facility to facilitate the interchange and movement of freight.
10 (10) Provide funding to assist the Lake Michigan marina and
11 shoreline development commission in carrying out the purposes
12 of IC 36-7-13.5.
13 (11) Provide funding for economic development projects in an
14 eligible county or eligible municipality.
15 (12) Hold, use, lease, rent, purchase, acquire, and dispose of by
16 purchase, exchange, gift, bequest, grant, condemnation, lease, or
17 sublease, on the terms and conditions determined by the
18 development authority, any real or personal property located in an
19 eligible county or eligible municipality.
20 (13) After giving notice, enter upon any lots or lands for the
21 purpose of surveying or examining them to determine the location
22 of a project.
23 (14) Make or enter into all contracts and agreements necessary or
24 incidental to the performance of its duties and the execution of its
25 powers under this article.
26 (15) Sue, be sued, plead, and be impleaded.
27 (16) Design, order, contract for, and construct, reconstruct, and
28 renovate a project or improvements to a project.
29 (17) Appoint an executive director and employ appraisers, real
30 estate experts, engineers, architects, surveyors, attorneys,
31 accountants, auditors, clerks, construction managers, and any
32 consultants or employees that are necessary or desired by the
33 development authority in exercising its powers or carrying out its
34 duties under this article.
35 (18) Accept loans, grants, and other forms of financial assistance
36 from the federal government, the state government, a political
37 subdivision, or any other public or private source.
38 (19) Use the development authority's funds to match federal
39 grants or make loans, loan guarantees, or grants to carry out the
40 development authority's powers and duties under this article.
41 (20) Provide funding for regional transportation infrastructure
42 projects under IC 36-9-43.
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1 (21) Except as prohibited by law, take any action necessary to
2 carry out this article.
3 (b) If the development authority is unable to agree with the owners,
4 lessees, or occupants of any real property selected for the purposes of
5 this article, the development authority may proceed under IC 32-24-1
6 to procure the condemnation of the property. The development
7 authority may not institute a proceeding until it has adopted a
8 resolution that:
9 (1) describes the real property sought to be acquired and the
10 purpose for which the real property is to be used;
11 (2) declares that the public interest and necessity require the
12 acquisition by the development authority of the property involved;
13 and
14 (3) sets out any other facts that the development authority
15 considers necessary or pertinent.
16 The resolution is conclusive evidence of the public necessity of the
17 proposed acquisition.
18 SECTION 39. IC 36-7.5-4-16.5, AS AMENDED BY P.L.149-2016,
19 SECTION 99, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
20 JULY 1, 2022]: Sec. 16.5. (a) This section applies if the development
21 board does the following:
22 (1) Finds that a city or county described in IC 36-7.5-2-3 has, at
23 any time before July 1, 2015, failed to make a transfer or a part of
24 a transfer required by section 2 of this chapter.
25 (2) Finds that the obligation of the city or county to pay the
26 unpaid amount of the transfer or transfers has not been satisfied
27 under section 16 of this chapter or by any other means.
28 (3) Certifies to the treasurer of state the total amount of the
29 arrearage attributable to the failure of the city or county to make
30 a transfer or a part of a transfer required by section 2 of this
31 chapter.
32 (b) The treasurer of state shall do the following:
33 (1) Deduct from amounts otherwise payable to the city under
34 IC 4-33-13-5(a) or IC 4-39, or to the county under IC 4-33-12-6
35 or IC 4-39, an amount equal to:
36 (A) the total amount certified under subsection (a)(3); plus
37 (B) interest calculated in the same manner that interest on
38 delinquent taxes is calculated under IC 6-8.1-10-1.
39 (2) Pay the amount deducted under subdivision (1) to the
40 development authority.
41 SECTION 40. [EFFECTIVE JULY 1, 2022] (a) As used in this
42 SECTION, "gaming commission" means the Indiana gaming
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1 commission established by IC 4-33-3-1.
2 (b) Not later than October 1, 2022, the gaming commission shall
3 conduct a review of all administrative rules promulgated by the
4 gaming commission under IC 4-22-2, including emergency rules
5 under IC 4-22-2-37.1, that are effective as of July 1, 2022, to
6 determine whether the restrictions and requirements imposed by
7 the administrative rules are consistent with restrictions and
8 requirements imposed by state gaming oversight regulating bodies
9 nationwide.
10 (c) The gaming commission shall provide a copy of the
11 determinations made under the review required by subsection (b)
12 to the general assembly in an electronic format under IC 5-14-6.
13 (d) This SECTION expires July 1, 2023.
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