Indiana Senate Bill SB0418 Introduced / Bill

                    Introduced Version
SENATE BILL No. 418(ts)
_____
DIGEST OF INTRODUCED BILL
Citations Affected:  IC 4-10-18-10; IC 4-33-13-5; IC 5-2-1-9;
IC 5-10-13-2; IC 6-1.1-12.1-1; IC 6-3; IC 8-23-20-25.6;
IC 16-19-3-27.5; IC 16-41-25-1; IC 20-28-9-1.5; IC 20-30-2-4;
IC 25-22.5-1-1.1; IC 32-22-3-4; IC 33-24-6-3; IC 33-34-8-1;
IC 34-18-3; IC 34-26-5-10; IC 34-30.
Synopsis:  Conflict resolution and technical corrections. Resolves
conflicts occurring in the following: (1) SEA 37-2022 and HEA
1075-2022. (2) SEA 37-2022 and SEA 382-2022. (3) SEA 294-2022
and HEA 1296-2022. (4) HEA 1174-2022 and HEA 1314-2022. (5)
SEA 119-2022 and HEA 1260-2022. (6) SEA 382-2022 and HEA
1251-2022. (7) SEA 382-2022 and HEA 1002-2022. (8) HEA
1169-2022 and HEA 1245-2022. (9) SEA 37-2022 and HEA
1245-2022. (10) SEA 356-2022 and HEA 1251-2022. (11) SEA
290-2022 and HEA 1093-2022. (12) SEA 80-2022 and HEA
1300-2022. (13) SEA 149-2022 and HEA 1260-2022. Makes technical
corrections in various enrolled acts as follows: (1) Removes extraneous
provisions inadvertently left in HEA 1262-2022 and HEA 1137-2022.
(2) Corrects the name of the International Chiropractors Association in
a provision added by SEA 239-2022. (3) Inserts a phrase inadvertently
omitted from SEA 388-2022. (4) Corrects cross references in HEA
1003-2022. Specifies the general assembly's intent regarding
IC 34-30-2 and conflicts occurring in SEA 5-2022, SEA 80-2022, and
HEA 1260-2022.
Effective:  March 13, 2020 (retroactive); March 18, 2022 (retroactive);
April 1, 2022 (retroactive); July 1, 2022; January 1, 2023; July 1, 2023.
Messmer, Rogers
Rules Suspended, May 24, 2022, read first time.
2022(ts)	IN 418—LS 7237/DI 92 Introduced
Second Regular Technical Session of the 122nd General Assembly (2022)(ts)
PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana
Constitution) is being amended, the text of the existing provision will appear in this style type,
additions will appear in this style type, and deletions will appear in this style type.
  Additions: Whenever a new statutory provision is being enacted (or a new constitutional
provision adopted), the text of the new provision will appear in  this  style  type. Also, the
word NEW will appear in that style type in the introductory clause of each SECTION that adds
a new provision to the Indiana Code or the Indiana Constitution.
  Conflict reconciliation: Text in a statute in this style type or this style type reconciles conflicts
between statutes enacted by the 2022 Regular Session of the General Assembly.
SENATE BILL No. 418(ts)
A BILL FOR AN ACT to amend the Indiana Code concerning
general provisions.
Be it enacted by the General Assembly of the State of Indiana:
1 SECTION 1. IC 4-10-18-10, AS AMENDED BY P.L.104-2022,
2 SECTION 7, AND AS AMENDED BY P.L.114-2022, SECTION 5, IS
3 CORRECTED AND AMENDED TO READ AS FOLLOWS
4 [EFFECTIVE JULY 1, 2022]: Sec. 10. (a) The state board of finance
5 may lend money from the fund to entities listed in subsections (e)
6 through (k) for the purposes specified in those subsections.
7 (b) An entity must apply for the loan before May 1, 1989, in a form
8 approved by the state board of finance. As part of the application, the
9 entity shall submit a plan for its use of the loan proceeds and for the
10 repayment of the loan. Within sixty (60) days after receipt of each
11 application, the board shall meet to consider the application and to
12 review its accuracy and completeness and to determine the need for the
13 loan. The board shall authorize a loan to an entity that makes an
14 application if the board approves its accuracy and completeness and
15 determines that there is a need for the loan and an adequate method of
16 repayment.
17 (c) The state board of finance shall determine the terms of each
2022(ts)	IN 418—LS 7237/DI 92 2
1 loan, which must include the following:
2 (1) The duration of the loan, which must not exceed twelve (12)
3 years.
4 (2) The repayment schedule of the loan, which must provide that
5 no payments are due during the first two (2) years of the loan.
6 (3) A variable rate of interest to be determined by the board and
7 adjusted annually. The interest rate must be the greater of:
8 (A) five percent (5%); or
9 (B) two-thirds (2/3) of the interest rate for fifty-two (52) week
10 United States Treasury bills on the anniversary date of the
11 loan, but not to exceed ten percent (10%).
12 (4) The amount of the loan or loans, which may not exceed the
13 maximum amounts established for the entity by this section.
14 (5) Any other conditions specified by the board.
15 (d) An entity may borrow money under this section by adoption of
16 an ordinance or a resolution and, as set forth in IC 5-1-14, may use any
17 source of revenue to repay a loan under this section. This section
18 constitutes complete authority for the entity to borrow from the fund.
19 If an entity described in subsection (i) fails to make any repayments of
20 a loan, the amount payable shall be withheld by the auditor of state
21 from any other money payable to the consolidated city. If any other
22 entity described in this section fails to make any repayments of a loan,
23 the amount payable shall be withheld by the auditor of state from any
24 other money payable to the entity. The amount withheld shall be
25 transferred to the fund to the credit of the entity.
26 (e) A loan under this section may be made to a city located in a
27 county having a population of more than twenty-five thousand (25,000)
28 but less than twenty-five thousand eight hundred (25,800) twenty-six
29 thousand four hundred seventy (26,470) and less than twenty-seven
30 thousand (27,000) for the city's waterworks facility. The amount of the
31 loan may not exceed one million six hundred thousand dollars
32 ($1,600,000).
33 (f) As used in this subsection, "corridor" means the strip of land in
34 Indiana abutting Lake Michigan and the tributaries of Lake Michigan.
35 A loan under this section may be made to a city the territory of which
36 is included in part within the Lake Michigan corridor (as defined in
37 IC 14-13-3-2, before its repeal) for a marina development project. As
38 a part of its application under subsection (b), the city must include the
39 following:
40 (1) Written approval by the Lake Michigan marina development
41 commission of the project to be funded by the loan proceeds.
42 (2) A written determination by the commission of the amount
2022(ts)	IN 418—LS 7237/DI 92 3
1 needed by the city, for the project and of the amount of the
2 maximum loan amount under this subsection that should be lent
3 to the city.
4 The maximum amount of loans available for all cities that are eligible
5 for a loan under this subsection is eight million six hundred thousand
6 dollars ($8,600,000).
7 (g) A loan under this section may be made to a county having a
8 population of more than one hundred seventy-five thousand (175,000)
9 but less than one hundred eighty-five thousand (185,000) one hundred
10 eighty thousand (180,000) and less than one hundred eighty-five
11 thousand (185,000) for use by the airport authority in the county for the
12 construction of runways. The amount of the loan may not exceed seven
13 million dollars ($7,000,000). The county may lend the proceeds of its
14 loan to an airport authority for the public purpose of fostering
15 economic growth in the county.
16 (h) A loan under this section may be made to a city having a
17 population of more than sixty thousand (60,000) but less than sixty-five
18 thousand (65,000) fifty-eight thousand (58,000) and less than fifty-nine
19 thousand (59,000) for the construction of parking facilities. The
20 amount of the loan may not exceed three million dollars ($3,000,000).
21 (i) A loan or loans under this section may be made to a consolidated
22 city, a local public improvement bond bank, or any board, authority, or
23 commission of the consolidated city to fund economic development
24 projects under IC 36-7-15.2-5 or to refund obligations issued to fund
25 economic development projects. The amount of the loan may not
26 exceed thirty million dollars ($30,000,000).
27 (j) A loan under this section may be made to a county having a
28 population of more than thirteen thousand (13,000) but less than
29 fourteen thousand (14,000) twelve thousand five hundred (12,500) and
30 less than thirteen thousand (13,000) for extension of airport runways.
31 The amount of the loan may not exceed three hundred thousand dollars
32 ($300,000).
33 (k) A loan under this section may be made to Covington Community
34 School Corporation to refund the amount due on a tax anticipation
35 warrant loan. The amount of the loan may not exceed two million seven
36 hundred thousand dollars ($2,700,000), to be paid back from any
37 source of money that is legally available to the school corporation.
38 Notwithstanding subsection (b), the school corporation must apply for
39 the loan before June 30, 2010. Notwithstanding subsection (c),
40 repayment of the loan shall be made in equal installments over five (5)
41 years with the first installment due not more than six (6) months after
42 the date loan proceeds are received by the school corporation.
2022(ts)	IN 418—LS 7237/DI 92 4
1 (l) IC 6-1.1-20 does not apply to a loan made by an entity under this
2 section.
3 (m) As used in this section, "entity" means a governmental entity
4 authorized to obtain a loan under subsections (e) through (k).
5 SECTION 2. IC 4-33-13-5, AS AMENDED BY P.L.137-2022,
6 SECTION 7, AND AS AMENDED BY P.L.104-2022, SECTION 9, IS
7 CORRECTED AND AMENDED TO READ AS FOLLOWS
8 [EFFECTIVE APRIL 1, 2022 (RETROACTIVE)]: Sec. 5. (a) This
9 subsection does not apply to tax revenue remitted by an operating agent
10 operating a riverboat in a historic hotel district. After funds are
11 appropriated under section 4 of this chapter, each month the auditor of
12 state shall distribute the tax revenue deposited in the state gaming fund
13 under this chapter to the following:
14 (1) An amount equal to the following shall be set aside for
15 revenue sharing under subsection (d):
16 (A) Before July 1, 2021, the first thirty-three million dollars
17 ($33,000,000) of tax revenues collected under this chapter
18 shall be set aside for revenue sharing under subsection (d).
19 (B) After June 30, 2021, if the total adjusted gross receipts
20 received by licensees from gambling games authorized under
21 this article during the preceding state fiscal year is equal to or
22 greater than the total adjusted gross receipts received by
23 licensees from gambling games authorized under this article
24 during the state fiscal year ending June 30, 2020, the first
25 thirty-three million dollars ($33,000,000) of tax revenues
26 collected under this chapter shall be set aside for revenue
27 sharing under subsection (d).
28 (C) After June 30, 2021, if the total adjusted gross receipts
29 received by licensees from gambling games authorized under
30 this article during the preceding state fiscal year is less than
31 the total adjusted gross receipts received by licensees from
32 gambling games authorized under this article during the state
33 year ending June 30, 2020, an amount equal to the first
34 thirty-three million dollars ($33,000,000) of tax revenues
35 collected under this chapter multiplied by the result of:
36 (i) the total adjusted gross receipts received by licensees
37 from gambling games authorized under this article during
38 the preceding state fiscal year; divided by
39 (ii) the total adjusted gross receipts received by licensees
40 from gambling games authorized under this article during
41 the state fiscal year ending June 30, 2020;
42 shall be set aside for revenue sharing under subsection (d).
2022(ts)	IN 418—LS 7237/DI 92 5
1 (2) Subject to subsection (c), twenty-five percent (25%) of the
2 remaining tax revenue remitted by each licensed owner shall be
paid:3
4 (A) to the city in which the riverboat is located or that is
5 designated as the home dock of the riverboat from which the
6 tax revenue was collected, in the case of:
7 (i) a city described in IC 4-33-12-6(b)(1)(A);
8 (ii) a city located in a county having a population of more
9 than four hundred thousand (400,000) and less than seven
10 hundred thousand (700,000); Lake County; or
11 (iii) Terre Haute; or
12 (B) to the county that is designated as the home dock of the
13 riverboat from which the tax revenue was collected, in the case
14 of a riverboat that is not located in a city described in clause
15 (A) or whose home dock is not in a city described in clause
16 (A).
17 (3) The remainder of the tax revenue remitted by each licensed
18 owner shall be paid to the state general fund. In each state fiscal
19 year, the auditor of state shall make the transfer required by this
20 subdivision not later than the last business day of the month in
21 which the tax revenue is remitted to the state on or before the
22 fifteenth day of the month based on revenue received during the
23 preceding month for deposit in the state gaming fund. However,
24 if tax revenue is received by the state on the last business day in
25 a month, Specifically, the auditor of state may transfer the tax
26 revenue received by the state in a month to the state general fund
in the immediately following month according to this subdivision.27
28 (b) This subsection applies only to tax revenue remitted by an
29 operating agent operating a riverboat in a historic hotel district after
June 30, 2019. 30	After funds are appropriated under section 4 of this
31 chapter, each month the auditor of state shall distribute the tax revenue
32 remitted by the operating agent under this chapter as follows:
33 (1) For state fiscal years beginning after June 30, 2019, but
34 ending before July 1, 2021, fifty-six and five-tenths percent
35 (56.5%) shall be paid to the state general fund.
36 (2) For state fiscal years beginning after June 30, 2021, fifty-six
37 and five-tenths percent (56.5%) shall be paid as follows:
38 (A) Sixty-six and four-tenths percent (66.4%) shall be paid to
39 the state general fund.
40 (B) Thirty-three and six-tenths percent (33.6%) shall be paid
41 to the West Baden Springs historic hotel preservation and
42 maintenance fund established by IC 36-7-11.5-11(b).
2022(ts)	IN 418—LS 7237/DI 92 6
1 However, if:
2 (i) at any time the balance in that fund exceeds twenty-five
3 million dollars ($25,000,000); or
4 (ii) in any part of a state fiscal year in which the operating
5 agent has received at least one hundred million dollars
6 ($100,000,000) of adjusted gross receipts;
7 the amount described in this clause shall be paid to the state
8 general fund for the remainder of the state fiscal year.
9 (3) Forty-three and five-tenths percent (43.5%) shall be paid as
10 follows:
11 (A) Twenty-two and four-tenths percent (22.4%) shall be paid
12 as follows:
13 (i) Fifty percent (50%) to the fiscal officer of the town of
14 French Lick.
15 (ii) Fifty percent (50%) to the fiscal officer of the town of
16 West Baden Springs.
17 (B) Fourteen and eight-tenths percent (14.8%) shall be paid to
18 the county treasurer of Orange County for distribution among
19 the school corporations in the county. The governing bodies
20 for the school corporations in the county shall provide a
21 formula for the distribution of the money received under this
22 clause among the school corporations by joint resolution
23 adopted by the governing body of each of the school
24 corporations in the county. Money received by a school
25 corporation under this clause must be used to improve the
26 educational attainment of students enrolled in the school
27 corporation receiving the money. Not later than the first
28 regular meeting in the school year of a governing body of a
29 school corporation receiving a distribution under this clause,
30 the superintendent of the school corporation shall submit to
31 the governing body a report describing the purposes for which
32 the receipts under this clause were used and the improvements
33 in educational attainment realized through the use of the
34 money. The report is a public record.
35 (C) Thirteen and one-tenth percent (13.1%) shall be paid to the
36 county treasurer of Orange County.
37 (D) Five and three-tenths percent (5.3%) shall be distributed
38 quarterly to the county treasurer of Dubois County for
39 appropriation by the county fiscal body after receiving a
40 recommendation from the county executive. The county fiscal
41 body for the receiving county shall provide for the distribution
42 of the money received under this clause to one (1) or more
2022(ts)	IN 418—LS 7237/DI 92 7
1 taxing units (as defined in IC 6-1.1-1-21) in the county under
2 a formula established by the county fiscal body after receiving
3 a recommendation from the county executive.
4 (E) Five and three-tenths percent (5.3%) shall be distributed
5 quarterly to the county treasurer of Crawford County for
6 appropriation by the county fiscal body after receiving a
7 recommendation from the county executive. The county fiscal
8 body for the receiving county shall provide for the distribution
9 of the money received under this clause to one (1) or more
10 taxing units (as defined in IC 6-1.1-1-21) in the county under
11 a formula established by the county fiscal body after receiving
12 a recommendation from the county executive.
13 (F) Six and thirty-five hundredths percent (6.35%) shall be
14 paid to the fiscal officer of the town of Paoli.
15 (G) Six and thirty-five hundredths percent (6.35%) shall be
16 paid to the fiscal officer of the town of Orleans.
17 (H) Twenty-six and four-tenths percent (26.4%) shall be paid
18 to the Indiana economic development corporation established
19 by IC 5-28-3-1 for transfer as follows:
20 (i) Beginning after December 31, 2017, ten percent (10%)
21 of the amount transferred under this clause in each calendar
22 year shall be transferred to the South Central Indiana
23 Regional Economic Development Corporation or a
24 successor entity or partnership for economic development
25 for the purpose of recruiting new business to Orange County
26 as well as promoting the retention and expansion of existing
27 businesses in Orange County.
28 (ii) The remainder of the amount transferred under this
29 clause in each calendar year shall be transferred to Radius
30 Indiana or a successor regional entity or partnership for the
31 development and implementation of a regional economic
32 development strategy to assist the residents of Orange
33 County and the counties contiguous to Orange County in
34 improving their quality of life and to help promote
35 successful and sustainable communities.
36 To the extent possible, the Indiana economic development
37 corporation shall provide for the transfer under item (i) to be
38 made in four (4) equal installments. However, an amount
39 sufficient to meet current obligations to retire or refinance
40 indebtedness or leases for which tax revenues under this
41 section were pledged before January 1, 2015, by the Orange
42 County development commission shall be paid to the Orange
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1 County development commission before making distributions
2 to the South Central Indiana Regional Economic Development
3 Corporation and Radius Indiana or their successor entities or
4 partnerships. The amount paid to the Orange County
5 development commission shall proportionally reduce the
6 amount payable to the South Central Indiana Regional
7 Economic Development Corporation and Radius Indiana or
8 their successor entities or partnerships.
9 (c) This subsection does not apply to tax revenue remitted by an
10 inland casino operating in Vigo County. For each city and county
11 receiving money under subsection (a)(2), the auditor of state shall
12 determine the total amount of money paid by the auditor of state to the
13 city or county during the state fiscal year 2002. The amount determined
14 is the base year revenue for the city or county. The auditor of state shall
15 certify the base year revenue determined under this subsection to the
16 city or county. The total amount of money distributed to a city or
17 county under this section during a state fiscal year may not exceed the
18 entity's base year revenue. For each state fiscal year, the auditor of state
19 shall pay that part of the riverboat wagering taxes that:
20 (1) exceeds a particular city's or county's base year revenue; and
21 (2) would otherwise be due to the city or county under this
22 section;
23 to the state general fund instead of to the city or county.
24 (d) Except as provided in subsections (k) and (l), before August 15
25 of each year, the auditor of state shall distribute the wagering taxes set
26 aside for revenue sharing under subsection (a)(1) to the county
27 treasurer of each county that does not have a riverboat according to the
28 ratio that the county's population bears to the total population of the
29 counties that do not have a riverboat. Except as provided in subsection
30 (g), the county auditor shall distribute the money received by the
31 county under this subsection as follows:
32 (1) To each city located in the county according to the ratio the
33 city's population bears to the total population of the county.
34 (2) To each town located in the county according to the ratio the
35 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 retained by the county.
38 (e) Money received by a city, town, or county under subsection (d)
39 or (g) may be used for any of the following purposes:
40 (1) To reduce the property tax levy of the city, town, or county for
41 a particular year (a property tax reduction under this subdivision
42 does not reduce the maximum levy of the city, town, or county
2022(ts)	IN 418—LS 7237/DI 92 9
1 under IC 6-1.1-18.5).
2 (2) For deposit in a special fund or allocation fund created under
3 IC 8-22-3.5, IC 36-7-14, IC 36-7-14.5, IC 36-7-15.1, and
4 IC 36-7-30 to provide funding for debt repayment.
5 (3) To fund sewer and water projects, including storm water
6 management projects.
7 (4) For police and fire pensions.
8 (5) To carry out any governmental purpose for which the money
9 is appropriated by the fiscal body of the city, town, or county.
10 Money used under this subdivision does not reduce the property
11 tax levy of the city, town, or county for a particular year or reduce
12 the maximum levy of the city, town, or county under
13 IC 6-1.1-18.5.
14 (f) This subsection does not apply to an inland casino operating in
15 Vigo County. Before July 15 of each year, the auditor of state shall
16 determine the total amount of money distributed to an entity under
17 IC 4-33-12-6 or IC 4-33-12-8 during the preceding state fiscal year. If
18 the auditor of state determines that the total amount of money
19 distributed to an entity under IC 4-33-12-6 or IC 4-33-12-8 during the
20 preceding state fiscal year was less than the entity's base year revenue
21 (as determined under IC 4-33-12-9), the auditor of state shall make a
22 supplemental distribution to the entity from taxes collected under this
23 chapter and deposited into the state general fund. Except as provided
24 in subsection (h), the amount of an entity's supplemental distribution
25 is equal to:
26 (1) the entity's base year revenue (as determined under
27 IC 4-33-12-9); minus
28 (2) the sum of:
29 (A) the total amount of money distributed to the entity and
30 constructively received by the entity during the preceding state
31 fiscal year under IC 4-33-12-6 or IC 4-33-12-8; plus
32 (B) the amount of any admissions taxes deducted under
33 IC 6-3.1-20-7.
34 (g) This subsection applies only to a county containing a
35 consolidated city. Marion County. The county auditor shall distribute
36 the money received by the county under subsection (d) as follows:
37 (1) To each city, other than a the consolidated city, located in the
38 county according to the ratio that the city's population bears to the
39 total population of the county.
40 (2) To each town located in the county according to the ratio that
41 the town's population bears to the total population of the county.
42 (3) After the distributions required in subdivisions (1) and (2) are
2022(ts)	IN 418—LS 7237/DI 92 10
1 made, the remainder shall be paid in equal amounts to the
2 consolidated city and the county.
3 (h) This subsection does not apply to an inland casino operating in
4 Vigo County. This subsection applies to a supplemental distribution
5 made after June 30, 2017. The maximum amount of money that may be
6 distributed under subsection (f) in a state fiscal year is equal to the
7 following:
8 (1) Before July 1, 2021, forty-eight million dollars ($48,000,000).
9 (2) After June 30, 2021, if the total adjusted gross receipts
10 received by licensees from gambling games authorized under this
11 article during the preceding state fiscal year is equal to or greater
12 than the total adjusted gross receipts received by licensees from
13 gambling games authorized under this article during the state
14 fiscal year ending June 30, 2020, the maximum amount is
15 forty-eight million dollars ($48,000,000).
16 (3) After June 30, 2021, if the total adjusted gross receipts
17 received by licensees from gambling games authorized under this
18 article during the preceding state fiscal year is less than the total
19 adjusted gross receipts received by licensees from gambling
20 games authorized under this article during the state fiscal year
21 ending June 30, 2020, the maximum amount is equal to the result
22 of:
23 (A) forty-eight million dollars ($48,000,000); multiplied by
24 (B) the result of:
25 (i) the total adjusted gross receipts received by licensees
26 from gambling games authorized under this article during
27 the preceding state fiscal year; divided by
28 (ii) the total adjusted gross receipts received by licensees
29 from gambling games authorized under this article during
the state fiscal year ending June 30, 2020.30
31 If the total amount determined under subsection (f) exceeds the
32 maximum amount determined under this subsection, the amount
33 distributed to an entity under subsection (f) must be reduced according
34 to the ratio that the amount distributed to the entity under IC 4-33-12-6
35 or IC 4-33-12-8 bears to the total amount distributed under
36 IC 4-33-12-6 and IC 4-33-12-8 to all entities receiving a supplemental
37 distribution.
38 (i) This subsection applies to a supplemental distribution, if any,
39 payable to Lake County, Hammond, Gary, or East Chicago under
40 subsections (f) and (h). Beginning in July 2016, the auditor of state
41 shall, after making any deductions from the supplemental distribution
42 required by IC 6-3.1-20-7, deduct from the remainder of the
2022(ts)	IN 418—LS 7237/DI 92 11
1 supplemental distribution otherwise payable to the unit under this
2 section the lesser of:
3 (1) the remaining amount of the supplemental distribution; or
4 (2) the difference, if any, between:
5 (A) three million five hundred thousand dollars ($3,500,000);
6 minus
7 (B) the amount of admissions taxes constructively received by
the unit in the previous state fiscal year.8
9 The auditor of state shall distribute the amounts deducted under this
10 subsection to the northwest Indiana redevelopment authority
11 established under IC 36-7.5-2-1 for deposit in the development
12 authority revenue fund established under IC 36-7.5-4-1.
13 (j) Money distributed to a political subdivision under subsection (b):
14 (1) must be paid to the fiscal officer of the political subdivision
15 and may be deposited in the political subdivision's general fund
16 (in the case of a school corporation, the school corporation may
17 deposit the money into either the education fund (IC 20-40-2) or
18 the operations fund (IC 20-40-18)) or riverboat fund established
19 under IC 36-1-8-9, or both;
20 (2) may not be used to reduce the maximum levy under
21 IC 6-1.1-18.5 of a county, city, or town or the maximum tax rate
22 of a school corporation, but, except as provided in subsection
23 (b)(3)(B), may be used at the discretion of the political
24 subdivision to reduce the property tax levy of the county, city, or
25 town for a particular year;
26 (3) except as provided in subsection (b)(3)(B), may be used for
27 any legal or corporate purpose of the political subdivision,
28 including the pledge of money to bonds, leases, or other
29 obligations under IC 5-1-14-4; and
30 (4) is considered miscellaneous revenue.
31 Money distributed under subsection (b)(3)(B) must be used for the
32 purposes specified in subsection (b)(3)(B).
33 (k) After June 30, 2020, the amount of wagering taxes that would
34 otherwise be distributed to South Bend under subsection (d) shall be
35 deposited as being received from all riverboats whose supplemental
36 wagering tax, as calculated under IC 4-33-12-1.5(b), is over three and
37 five-tenths percent (3.5%). The amount deposited under this
38 subsection, in each riverboat's account, is proportionate to the
39 supplemental wagering tax received from that riverboat under
40 IC 4-33-12-1.5 in the month of July. The amount deposited under this
41 subsection must be distributed in the same manner as the supplemental
42 wagering tax collected under IC 4-33-12-1.5. This subsection expires
2022(ts)	IN 418—LS 7237/DI 92 12
1 June 30, 2021.
2 (l) After June 30, 2021, the amount of wagering taxes that would
3 otherwise be distributed to South Bend under subsection (d) shall be
4 withheld and deposited in the state general fund.
5 SECTION 3. IC 5-2-1-9, AS AMENDED BY P.L.21-2022,
6 SECTION 4, AND AS AMENDED BY P.L.175-2022, SECTION 1, IS
7 CORRECTED AND AMENDED TO READ AS FOLLOWS
8 [EFFECTIVE JULY 1, 2022]: Sec. 9. (a) The board shall adopt in
9 accordance with IC 4-22-2 all necessary rules to carry out the
10 provisions of this chapter. The rules, which shall be adopted only after
11 necessary and proper investigation and inquiry by the board, shall
12 include the establishment of the following:
13 (1) A consistent and uniform statewide deadly force policy and
14 training program, that is consistent with state and federal law.
15 Upon adoption by the law enforcement training board, the policy
16 and training program must be implemented, without modification,
17 by all Indiana law enforcement agencies, offices, or departments.
18 (2) A consistent and uniform statewide defensive tactics policy
19 and training program, that is consistent with state and federal
20 law. Upon adoption by the law enforcement training board, the
21 policy and training program must be implemented, without
22 modification, by all Indiana law enforcement agencies, offices, or
23 departments.
24 (3) A uniform statewide minimum standard for vehicle pursuits
25 consistent with state and federal law.
26 (1) (4) Minimum standards of physical, educational, mental, and
27 moral fitness which shall govern the acceptance of any person for
28 training by any law enforcement training school or academy
29 meeting or exceeding the minimum standards established
30 pursuant to this chapter.
31 (2) (5) Minimum standards for law enforcement training schools
32 administered by towns, cities, counties, law enforcement training
33 centers, agencies, or departments of the state.
34 (3) (6) Minimum standards for courses of study, attendance
35 requirements, equipment, and facilities for approved town, city,
36 county, and state law enforcement officer, police reserve officer,
37 and conservation reserve officer training schools.
38 (4) (7) Minimum standards for a course of study on cultural
39 diversity awareness, including training on the U nonimmigrant
40 visa created through the federal Victims of Trafficking and
41 Violence Protection Act of 2000 (P.L. 106-386) that must be
42 required for each person accepted for training at a law
2022(ts)	IN 418—LS 7237/DI 92 13
1 enforcement training school or academy. Cultural diversity
2 awareness study must include an understanding of cultural issues
3 related to race, religion, gender, age, domestic violence, national
4 origin, and physical and mental disabilities.
5 (5) (8) Minimum qualifications for instructors at approved law
6 enforcement training schools.
7 (6) (9) Minimum basic training requirements which law
8 enforcement officers appointed to probationary terms shall
9 complete before being eligible for continued or permanent
10 employment.
11 (7) (10) Minimum basic training requirements which law
12 enforcement officers appointed on other than a permanent basis
13 shall complete in order to be eligible for continued employment
14 or permanent appointment.
15 (8) (11) Minimum basic training requirements which law
16 enforcement officers appointed on a permanent basis shall
17 complete in order to be eligible for continued employment.
18 (9) (12) Minimum basic training requirements for each person
19 accepted for training at a law enforcement training school or
20 academy that include six (6) hours of training in interacting with:
21 (A) persons with autism, mental illness, addictive disorders,
22 intellectual disabilities, and developmental disabilities;
23 (B) missing endangered adults (as defined in IC 12-7-2-131.3);
24 and
25 (C) persons with Alzheimer's disease or related senile
26 dementia;
27 to be provided by persons approved by the secretary of family and
28 social services and the board. The training must include an
29 overview of the crisis intervention teams.
30 (10) (13) Minimum standards for a course of study on human and
31 sexual trafficking that must be required for each person accepted
32 for training at a law enforcement training school or academy and
33 for inservice training programs for law enforcement officers. The
34 course must cover the following topics:
35 (A) Examination of the human and sexual trafficking laws (IC
36 35-42-3.5).
37 (B) Identification of human and sexual trafficking.
38 (C) Communicating with traumatized persons.
39 (D) Therapeutically appropriate investigative techniques.
40 (E) Collaboration with federal law enforcement officials.
41 (F) Rights of and protections afforded to victims.
42 (G) Providing documentation that satisfies the Declaration of
2022(ts)	IN 418—LS 7237/DI 92 14
1 Law Enforcement Officer for Victim of Trafficking in Persons
2 (Form I-914, Supplement B) requirements established under
3 federal law.
4 (H) The availability of community resources to assist human
5 and sexual trafficking victims.
6 (11) (14) Minimum standards for ongoing specialized, intensive,
7 and integrative training for persons responsible for investigating
8 sexual assault cases involving adult victims. This training must
9 include instruction on:
10 (A) the neurobiology of trauma;
11 (B) trauma informed interviewing; and
12 (C) investigative techniques.
13 (12) (15) Minimum standards for de-escalation training.
14 De-escalation training shall be taught as a part of existing
15 use-of-force training and not as a separate topic.
16 (16) Minimum standards regarding best practices for crowd
17 control, protests, and First Amendment activities.
18 All statewide policies and minimum standards shall be documented in
19 writing and published on the ILEA website. Any policy, standard, or
20 training program implemented, adopted, or promulgated by a vote of
21 the board may only subsequently be modified or rescinded by a
22 two-thirds (2/3) majority vote of the board.
23 (b) A law enforcement officer appointed after July 5, 1972, and
24 before July 1, 1993, may not enforce the laws or ordinances of the state
25 or any political subdivision unless the officer has, within one (1) year
26 from the date of appointment, successfully completed the minimum
27 basic training requirements established under this chapter by the board.
28 If a person fails to successfully complete the basic training
29 requirements within one (1) year from the date of employment, the
30 officer may not perform any of the duties of a law enforcement officer
31 involving control or direction of members of the public or exercising
32 the power of arrest until the officer has successfully completed the
33 training requirements. This subsection does not apply to any law
34 enforcement officer appointed before July 6, 1972, or after June 30,
35 1993.
36 (c) Military leave or other authorized leave of absence from law
37 enforcement duty during the first year of employment after July 6,
38 1972, shall toll the running of the first year, which shall be calculated
39 by the aggregate of the time before and after the leave, for the purposes
40 of this chapter.
41 (d) Except as provided in subsections (e), (m), (t), and (u), a law
42 enforcement officer appointed to a law enforcement department or
2022(ts)	IN 418—LS 7237/DI 92 15
1 agency after June 30, 1993, may not:
2 (1) make an arrest;
3 (2) conduct a search or a seizure of a person or property; or
4 (3) carry a firearm;
5 unless the law enforcement officer successfully completes, at a board
6 certified law enforcement academy or at a law enforcement training
7 center under section 10.5 or 15.2 of this chapter, the basic training
8 requirements established by the board under this chapter.
9 (e) This subsection does not apply to:
10 (1) a gaming agent employed as a law enforcement officer by the
11 Indiana gaming commission; or
12 (2) an:
13 (A) attorney; or
14 (B) investigator;
15 designated by the securities commissioner as a police officer of
16 the state under IC 23-19-6-1(k).
17 Before a law enforcement officer appointed after June 30, 1993,
18 completes the basic training requirements, the law enforcement officer
19 may exercise the police powers described in subsection (d) if the
20 officer successfully completes the pre-basic course established in
21 subsection (f). Successful completion of the pre-basic course authorizes
22 a law enforcement officer to exercise the police powers described in
23 subsection (d) for one (1) year after the date the law enforcement
24 officer is appointed.
25 (f) The board shall adopt rules under IC 4-22-2 to establish a
26 pre-basic course for the purpose of training:
27 (1) law enforcement officers;
28 (2) police reserve officers (as described in IC 36-8-3-20); and
29 (3) conservation reserve officers (as described in IC 14-9-8-27);
30 regarding the subjects of arrest, search and seizure, the lawful use of
31 force, de-escalation training, interacting with individuals with autism,
32 and the operation of an emergency vehicle. The pre-basic course must
33 be offered on a periodic basis throughout the year at regional sites
34 statewide. The pre-basic course must consist of at least forty (40) hours
35 of course work. The board may prepare the classroom part of the
36 pre-basic course using available technology in conjunction with live
37 instruction. The board shall provide the course material, the instructors,
38 and the facilities at the regional sites throughout the state that are used
39 for the pre-basic course. In addition, the board may certify pre-basic
40 courses that may be conducted by other public or private training
41 entities, including postsecondary educational institutions.
42 (g) Subject to subsection (h), the board shall adopt rules under
2022(ts)	IN 418—LS 7237/DI 92 16
1 IC 4-22-2 to establish a mandatory inservice training program for
2 police officers and police reserve officers (as described in
3 IC 36-8-3-20). After June 30, 1993, a law enforcement officer who has
4 satisfactorily completed basic training and has been appointed to a law
5 enforcement department or agency on either a full-time or part-time
6 basis is not eligible for continued employment unless the officer
7 satisfactorily completes the mandatory inservice training requirements
8 established by rules adopted by the board. Inservice training must
9 include de-escalation training. Inservice training must also include
10 training in interacting with persons with mental illness, addictive
11 disorders, intellectual disabilities, autism, developmental disabilities,
12 and Alzheimer's disease or related senile dementia, to be provided by
13 persons approved by the secretary of family and social services and the
14 board, and training concerning human and sexual trafficking and high
15 risk missing persons (as defined in IC 5-2-17-1). The board may
16 approve courses offered by other public or private training entities,
17 including postsecondary educational institutions, as necessary in order
18 to ensure the availability of an adequate number of inservice training
19 programs. The board may waive an officer's inservice training
20 requirements if the board determines that the officer's reason for
21 lacking the required amount of inservice training hours is due to either
22 an emergency situation or the unavailability of courses.
23 (h) This subsection applies only to a mandatory inservice training
24 program under subsection (g). Notwithstanding subsection (g), the
25 board may, without adopting rules under IC 4-22-2, modify the course
26 work of a training subject matter, modify the number of hours of
27 training required within a particular subject matter, or add a new
28 subject matter, if the board satisfies the following requirements:
29 (1) The board must conduct at least two (2) public meetings on
30 the proposed modification or addition.
31 (2) After approving the modification or addition at a public
32 meeting, the board must post notice of the modification or
33 addition on the Indiana law enforcement academy's Internet web
34 site at least thirty (30) days before the modification or addition
35 takes effect.
36 If the board does not satisfy the requirements of this subsection, the
37 modification or addition is void. This subsection does not authorize the
38 board to eliminate any inservice training subject matter required under
39 subsection (g).
40 (i) The board shall also adopt rules establishing a town marshal
41 basic training program, subject to the following:
42 (1) The program must require fewer hours of instruction and class
2022(ts)	IN 418—LS 7237/DI 92 17
1 attendance and fewer courses of study than are required for the
2 mandated basic training program.
3 (2) Certain parts of the course materials may be studied by a
4 candidate at the candidate's home in order to fulfill requirements
5 of the program.
6 (3) Law enforcement officers successfully completing the
7 requirements of the program are eligible for appointment only in
8 towns employing the town marshal system (IC 36-5-7) and having
9 not more than one (1) marshal and two (2) deputies.
10 (4) The limitation imposed by subdivision (3) does not apply to an
11 officer who has successfully completed the mandated basic
12 training program.
13 (5) The time limitations imposed by subsections (b) and (c) for
14 completing the training are also applicable to the town marshal
15 basic training program.
16 (6) The program must require training in interacting with
17 individuals with autism.
18 (j) The board shall adopt rules under IC 4-22-2 to establish an
19 executive training program. The executive training program must
20 include training in the following areas:
21 (1) Liability.
22 (2) Media relations.
23 (3) Accounting and administration.
24 (4) Discipline.
25 (5) Department policy making.
26 (6) Lawful use of force and de-escalation training.
27 (7) Department programs.
28 (8) Emergency vehicle operation.
29 (9) Cultural diversity.
30 (k) A police chief shall apply for admission to the executive training
31 program within two (2) months of the date the police chief initially
32 takes office. A police chief must successfully complete the executive
33 training program within six (6) months of the date the police chief
34 initially takes office. However, if space in the executive training
35 program is not available at a time that will allow completion of the
36 executive training program within six (6) months of the date the police
37 chief initially takes office, the police chief must successfully complete
38 the next available executive training program that is offered after the
39 police chief initially takes office.
40 (l) A police chief who fails to comply with subsection (k) may not
41 continue to serve as the police chief until completion of the executive
42 training program. For the purposes of this subsection and subsection
2022(ts)	IN 418—LS 7237/DI 92 18
1 (k), "police chief" refers to:
2 (1) the police chief of any city;
3 (2) the police chief of any town having a metropolitan police
4 department; and
5 (3) the chief of a consolidated law enforcement department
6 established under IC 36-3-1-5.1.
7 A town marshal is not considered to be a police chief for these
8 purposes, but a town marshal may enroll in the executive training
9 program.
10 (m) A fire investigator in the department of homeland security
11 appointed after December 31, 1993, is required to comply with the
12 basic training standards established under this chapter.
13 (n) The board shall adopt rules under IC 4-22-2 to establish a
14 program to certify handgun safety courses, including courses offered
15 in the private sector, that meet standards approved by the board for
16 training probation officers in handgun safety as required by
17 IC 11-13-1-3.5(3). IC 11-13-1-3.5(2).
18 (o) The board shall adopt rules under IC 4-22-2 to establish a
19 refresher course for an officer who:
20 (1) is hired by an Indiana law enforcement department or agency
21 as a law enforcement officer;
22 (2) has not been employed as a law enforcement officer for:
23 (A) at least two (2) years; and
24 (B) less than six (6) years before the officer is hired under
25 subdivision (1); and
26 (3) completed at any time a basic training course certified or
27 recognized by the board before the officer is hired under
28 subdivision (1).
29 (p) An officer to whom subsection (o) applies must successfully
30 complete the refresher course described in subsection (o) not later than
31 six (6) months after the officer's date of hire, or the officer loses the
32 officer's powers of:
33 (1) arrest;
34 (2) search; and
35 (3) seizure.
36 (q) The board shall adopt rules under IC 4-22-2 to establish a
37 refresher course for an officer who:
38 (1) is appointed by an Indiana law enforcement department or
39 agency as a reserve police officer; and
40 (2) has not worked as a reserve police officer for at least two (2)
41 years after:
42 (A) completing the pre-basic course; or
2022(ts)	IN 418—LS 7237/DI 92 19
1 (B) leaving the individual's last appointment as a reserve
2 police officer.
3 An officer to whom this subsection applies must successfully complete
4 the refresher course established by the board in order to work as a
5 reserve police officer.
6 (r) This subsection applies to an individual who, at the time the
7 individual completes a board certified or recognized basic training
8 course, has not been appointed as a law enforcement officer by an
9 Indiana law enforcement department or agency. If the individual is not
10 employed as a law enforcement officer for at least two (2) years after
11 completing the basic training course, the individual must successfully
12 retake and complete the basic training course as set forth in subsection
13 (d).
14 (s) The board shall adopt rules under IC 4-22-2 to establish a
15 refresher course for an individual who:
16 (1) is appointed as a board certified instructor of law enforcement
17 training; and
18 (2) has not provided law enforcement training instruction for
19 more than one (1) year after the date the individual's instructor
20 certification expired.
21 An individual to whom this subsection applies must successfully
22 complete the refresher course established by the board in order to
23 renew the individual's instructor certification.
24 (t) This subsection applies only to a gaming agent employed as a
25 law enforcement officer by the Indiana gaming commission. A gaming
26 agent appointed after June 30, 2005, may exercise the police powers
27 described in subsection (d) if:
28 (1) the agent successfully completes the pre-basic course
29 established in subsection (f); and
30 (2) the agent successfully completes any other training courses
31 established by the Indiana gaming commission in conjunction
32 with the board.
33 (u) This subsection applies only to a securities enforcement officer
34 designated as a law enforcement officer by the securities
35 commissioner. A securities enforcement officer may exercise the police
36 powers described in subsection (d) if:
37 (1) the securities enforcement officer successfully completes the
38 pre-basic course established in subsection (f); and
39 (2) the securities enforcement officer successfully completes any
40 other training courses established by the securities commissioner
41 in conjunction with the board.
42 (v) As used in this section, "upper level policymaking position"
2022(ts)	IN 418—LS 7237/DI 92 20
1 refers to the following:
2 (1) If the authorized size of the department or town marshal
3 system is not more than ten (10) members, the term refers to the
4 position held by the police chief or town marshal.
5 (2) If the authorized size of the department or town marshal
6 system is more than ten (10) members but less than fifty-one (51)
7 members, the term refers to:
8 (A) the position held by the police chief or town marshal; and
9 (B) each position held by the members of the police
10 department or town marshal system in the next rank and pay
11 grade immediately below the police chief or town marshal.
12 (3) If the authorized size of the department or town marshal
13 system is more than fifty (50) members, the term refers to:
14 (A) the position held by the police chief or town marshal; and
15 (B) each position held by the members of the police
16 department or town marshal system in the next two (2) ranks
17 and pay grades immediately below the police chief or town
18 marshal.
19 (w) This subsection applies only to a correctional police officer
20 employed by the department of correction. A correctional police officer
21 may exercise the police powers described in subsection (d) if:
22 (1) the officer successfully completes the pre-basic course
23 described in subsection (f); and
24 (2) the officer successfully completes any other training courses
25 established by the department of correction in conjunction with
26 the board.
27 (x) This subsection applies only to the sexual assault training
28 described in subsection (a)(11). (a)(14). The board shall:
29 (1) consult with experts on the neurobiology of trauma, trauma
30 informed interviewing, and investigative techniques in developing
31 the sexual assault training; and
32 (2) develop the sexual assault training and begin offering the
33 training not later than July 1, 2022.
34 (y) After July 1, 2023, a law enforcement officer who regularly
35 investigates sexual assaults involving adult victims must complete the
36 training requirements described in subsection (a)(11) (a)(14) within
37 one (1) year of being assigned to regularly investigate sexual assaults
38 involving adult victims.
39 (z) A law enforcement officer who regularly investigates sexual
40 assaults involving adult victims may complete the training
41 requirements described in subsection (a)(11) (a)(14) by attending a:
42 (1) statewide or national training; or
2022(ts)	IN 418—LS 7237/DI 92 21
1 (2) department hosted local training.
2 (aa) Notwithstanding any other provisions of this section, the board
3 is authorized to establish certain required standards of training and
4 procedure.
5 SECTION 4. IC 5-10-13-2, AS AMENDED BY P.L.170-2022,
6 SECTION 1, AND AS AMENDED BY P.L.119-2022, SECTION 5, IS
7 CORRECTED AND AMENDED TO READ AS FOLLOWS
8 [EFFECTIVE JULY 1, 2023]: Sec. 2. As used in this chapter,
9 "employee" means an individual who:
10 (1) is employed full time by the state or a political subdivision of
11 the state as:
12 (A) a member of a fire department (as defined in IC 36-8-1-8);
13 (B) an emergency medical services provider (as defined in
14 IC 16-41-10-1);
15 (C) a member of a police department (as defined in
16 IC 36-8-1-9);
17 (D) a correctional officer (as defined in IC 5-10-10-1.5);
18 (E) a state police officer;
19 (F) a county police officer;
20 (G) a county sheriff;
21 (H) an excise police officer;
22 (I) a conservation enforcement officer;
23 (J) a town marshal;
24 (K) a deputy town marshal;
25 (L) a department of homeland security fire investigator; or
26 (L) (M) a member of a consolidated law enforcement
27 department established under IC 36-3-1-5.1;
28 (M) (N) a county coroner; or
29 (N) (O) a deputy county coroner;
30 (2) in the course of the individual's employment is at high risk for
31 occupational exposure to an exposure risk disease; and
32 (3) is not employed elsewhere in a similar capacity.
33 SECTION 5. IC 6-1.1-12.1-1, AS AMENDED BY P.L.8-2022,
34 SECTION 2, AND AS AMENDED BY P.L.174-2022, SECTION 26,
35 IS CORRECTED AND AMENDED TO READ AS FOLLOWS
36 [EFFECTIVE JULY 1, 2022]: Sec. 1. For purposes of this chapter:
37 (1) "Economic revitalization area" means an area which is within
38 the corporate limits of a city, town, or county which has become
39 undesirable for, or impossible of, normal development and
40 occupancy because of a lack of development, cessation of growth,
41 deterioration of improvements or character of occupancy, age,
42 obsolescence, substandard buildings, or other factors which have
2022(ts)	IN 418—LS 7237/DI 92 22
1 impaired values or prevent a normal development of property or
2 use of property. The term "economic revitalization area" also
3 includes:
4 (A) any area where a facility or a group of facilities that are
5 technologically, economically, or energy obsolete are located
6 and where the obsolescence may lead to a decline in
7 employment and tax revenues; and
8 (B) a residentially distressed area, except as otherwise
9 provided in this chapter; and
10 (C) an area of land classified as agricultural land for property
11 tax purposes that, as a condition of being designated an
12 economic revitalization area, will be predominately used for
13 agricultural purposes for a period specified by the designating
14 body.
15 (2) "City" means any city in this state, and "town" means any town
16 incorporated under IC 36-5-1.
17 (3) "New manufacturing equipment" means tangible personal
18 property that a deduction applicant:
19 (A) installs on or before the approval deadline determined
20 under section 9 of this chapter, in an area that is declared an
21 economic revitalization area in which a deduction for tangible
22 personal property is allowed;
23 (B) uses in the direct production, manufacture, fabrication,
24 assembly, extraction, mining, processing, refining, or finishing
25 of other tangible personal property, including but not limited
26 to use to dispose of solid waste or hazardous waste by
27 converting the solid waste or hazardous waste into energy or
28 other useful products;
29 (C) acquires for use as described in clause (B):
30 (i) in an arms length transaction from an entity that is not an
31 affiliate of the deduction applicant, if the tangible personal
32 property has been previously used in Indiana before the
33 installation described in clause (A); or
34 (ii) in any manner, if the tangible personal property has
35 never been previously used in Indiana before the installation
36 described in clause (A); and
37 (D) has never used for any purpose in Indiana before the
38 installation described in clause (A).
39 (4) "Property" means a building or structure, but does not include
40 land.
41 (5) "Redevelopment" means the construction of new structures,
42 in economic revitalization areas, either:
2022(ts)	IN 418—LS 7237/DI 92 23
1 (A) on unimproved real estate; or
2 (B) on real estate upon which a prior existing structure is
3 demolished to allow for a new construction.
4 (6) "Rehabilitation" means the remodeling, repair, or betterment
5 of property in any manner or any enlargement or extension of
6 property.
7 (7) "Designating body" means the following:
8 (A) For a county that does not contain a consolidated city, the
9 fiscal body of the county, city, or town.
10 (B) For a county containing a consolidated city, the
11 metropolitan development commission. The jurisdiction of the
12 designating body includes a rehabilitation or redevelopment
13 project under this chapter that falls within the boundaries of
14 an excluded city, as defined in IC 36-3-1-7.
15 (8) "Deduction application" means:
16 (A) the application filed in accordance with section 5 of this
17 chapter by a property owner who desires to obtain the
18 deduction provided by section 3 of this chapter;
19 (B) the application filed in accordance with section 5.4 of this
20 chapter by a person who desires to obtain the deduction
21 provided by section 4.5 of this chapter; or
22 (C) the application filed in accordance with section 5.3 of this
23 chapter by a property owner that desires to obtain the
24 deduction provided by section 4.8 of this chapter.
25 (9) "Designation application" means an application that is filed
26 with a designating body to assist that body in making a
27 determination about whether a particular area should be
28 designated as an economic revitalization area.
29 (10) "Hazardous waste" has the meaning set forth in
30 IC 13-11-2-99(a). The term includes waste determined to be a
31 hazardous waste under IC 13-22-2-3(b).
32 (11) "Solid waste" has the meaning set forth in IC 13-11-2-205(a).
33 However, the term does not include dead animals or any animal
34 solid or semisolid wastes.
35 (12) "New research and development equipment" means tangible
36 personal property that:
37 (A) a deduction applicant installs on or before the approval
38 deadline determined under section 9 of this chapter, in an
39 economic revitalization area in which a deduction for tangible
40 personal property is allowed;
41 (B) consists of:
42 (i) laboratory equipment;
2022(ts)	IN 418—LS 7237/DI 92 24
1 (ii) research and development equipment;
2 (iii) computers and computer software;
3 (iv) telecommunications equipment; or
4 (v) testing equipment;
5 (C) the deduction applicant uses in research and development
6 activities devoted directly and exclusively to experimental or
7 laboratory research and development for new products, new
8 uses of existing products, or improving or testing existing
9 products;
10 (D) the deduction applicant acquires for purposes described in
11 this subdivision:
12 (i) in an arms length transaction from an entity that is not an
13 affiliate of the deduction applicant, if the tangible personal
14 property has been previously used in Indiana before the
15 installation described in clause (A); or
16 (ii) in any manner, if the tangible personal property has
17 never been previously used in Indiana before the installation
18 described in clause (A); and
19 (E) the deduction applicant has never used for any purpose in
20 Indiana before the installation described in clause (A).
21 The term does not include equipment installed in facilities used
22 for or in connection with efficiency surveys, management studies,
23 consumer surveys, economic surveys, advertising or promotion,
24 or research in connection with literacy, history, or similar
25 projects.
26 (13) "New logistical distribution equipment" means tangible
27 personal property that:
28 (A) a deduction applicant installs on or before the approval
29 deadline determined under section 9 of this chapter, in an
30 economic revitalization area in which a deduction for tangible
31 personal property is allowed;
32 (B) consists of:
33 (i) racking equipment;
34 (ii) scanning or coding equipment;
35 (iii) separators;
36 (iv) conveyors;
37 (v) fork lifts or lifting equipment (including "walk
38 behinds");
39 (vi) transitional moving equipment;
40 (vii) packaging equipment;
41 (viii) sorting and picking equipment; or
42 (ix) software for technology used in logistical distribution;
2022(ts)	IN 418—LS 7237/DI 92 25
1 (C) the deduction applicant acquires for the storage or
2 distribution of goods, services, or information:
3 (i) in an arms length transaction from an entity that is not an
4 affiliate of the deduction applicant, if the tangible personal
5 property has been previously used in Indiana before the
6 installation described in clause (A); and
7 (ii) in any manner, if the tangible personal property has
8 never been previously used in Indiana before the installation
9 described in clause (A); and
10 (D) the deduction applicant has never used for any purpose in
11 Indiana before the installation described in clause (A).
12 (14) "New farm equipment" means tangible personal property
13 that:
14 (A) a deduction applicant installs after June 30, 2022, and on
15 or before the approval deadline determined under section 9 of
16 this chapter, in an area that will be predominately used for
17 agricultural purposes for a period specified by the designating
18 body as a condition of being declared an economic
19 revitalization area;
20 (B) is used in the direct production, extraction, harvesting, or
21 processing of agricultural commodities for sale on land
22 classified as agricultural land for property tax purposes;
23 (C) was acquired for use as described in clause (B) in an arms
24 length transaction from an entity that is not an affiliate of the
25 deduction applicant; and
26 (D) the deduction applicant never used for any purpose in
27 Indiana before the installation described in clause (A).
28 (15) "New agricultural improvement" means any improvement
29 made to land classified as agricultural land for tax purposes that
30 is placed in service after December 31, 2022, and that will be
31 predominately used for agricultural purposes for a period
32 specified by the designating body as a condition of being
33 declared an economic revitalization area. The term includes a
34 barn, grain bin, or silo.
35 (14) (16) "New information technology equipment" means
36 tangible personal property that:
37 (A) a deduction applicant installs on or before the approval
38 deadline determined under section 9 of this chapter, in an
39 economic revitalization area in which a deduction for tangible
40 personal property is allowed;
41 (B) consists of equipment, including software, used in the
42 fields of:
2022(ts)	IN 418—LS 7237/DI 92 26
1 (i) information processing;
2 (ii) office automation;
3 (iii) telecommunication facilities and networks;
4 (iv) informatics;
5 (v) network administration;
6 (vi) software development; and
7 (vii) fiber optics;
8 (C) the deduction applicant acquires in an arms length
9 transaction from an entity that is not an affiliate of the
10 deduction applicant; and
11 (D) the deduction applicant never used for any purpose in
12 Indiana before the installation described in clause (A).
13 (15) (17) "Deduction applicant" means an owner of tangible
14 personal property who makes a deduction application.
15 (16) (18) "Affiliate" means an entity that effectively controls or is
16 controlled by a deduction applicant or is associated with a
17 deduction applicant under common ownership or control, whether
18 by shareholdings or other means.
19 (17) (19) "Eligible vacant building" means a building that:
20 (A) is zoned for commercial or industrial purposes; and
21 (B) is unoccupied for at least one (1) year before the owner of
22 the building or a tenant of the owner occupies the building, as
23 evidenced by a valid certificate of occupancy, paid utility
24 receipts, executed lease agreements, or any other evidence of
25 occupation that the department of local government finance
26 requires.
27 SECTION 6. IC 6-3-1-3.5, AS AMENDED BY P.L.137-2022,
28 SECTION 33, AND AS AMENDED BY P.L.168-2022, SECTION 1,
29 IS CORRECTED AND AMENDED TO READ AS FOLLOWS
30 [EFFECTIVE MARCH 18, 2022 (RETROACTIVE)]: Sec. 3.5. When
31 used in this article, the term "adjusted gross income" shall mean the
32 following:
33 (a) In the case of all individuals, "adjusted gross income" (as
34 defined in Section 62 of the Internal Revenue Code), modified as
35 follows:
36 (1) Subtract income that is exempt from taxation under this article
37 by the Constitution and statutes of the United States.
38 (2) Except as provided in subsection (c), add an amount equal to
39 any deduction or deductions allowed or allowable pursuant to
40 Section 62 of the Internal Revenue Code for taxes based on or
41 measured by income and levied at the state level by any state of
42 the United States.
2022(ts)	IN 418—LS 7237/DI 92 27
1 (3) Subtract one thousand dollars ($1,000), or in the case of a
2 joint return filed by a husband and wife, subtract for each spouse
3 one thousand dollars ($1,000).
4 (4) Subtract one thousand dollars ($1,000) for:
5 (A) each of the exemptions provided by Section 151(c) of the
6 Internal Revenue Code (as effective January 1, 2017);
7 (B) each additional amount allowable under Section 63(f) of
8 the Internal Revenue Code; and
9 (C) the spouse of the taxpayer if a separate return is made by
10 the taxpayer and if the spouse, for the calendar year in which
11 the taxable year of the taxpayer begins, has no gross income
12 and is not the dependent of another taxpayer.
13 (5) Subtract:
14 (A) one thousand five hundred dollars ($1,500) for each of the
15 exemptions allowed under Section 151(c)(1)(B) of the Internal
16 Revenue Code (as effective January 1, 2004);
17 (B) one thousand five hundred dollars ($1,500) for each
18 exemption allowed under Section 151(c) of the Internal
19 Revenue Code (as effective January 1, 2017) for an individual:
20 (i) who is less than nineteen (19) years of age or is a
21 full-time student who is less than twenty-four (24) years of
22 age;
23 (ii) for whom the taxpayer is the legal guardian; and
24 (iii) for whom the taxpayer does not claim an exemption
25 under clause (A); and
26 (C) five hundred dollars ($500) for each additional amount
27 allowable under Section 63(f)(1) of the Internal Revenue Code
28 if the federal adjusted gross income of the taxpayer, or the
29 taxpayer and the taxpayer's spouse in the case of a joint return,
30 is less than forty thousand dollars ($40,000). In the case of a
31 married individual filing a separate return, the qualifying
32 income amount in this clause is equal to twenty thousand
33 dollars ($20,000).
34 This amount is in addition to the amount subtracted under
35 subdivision (4).
36 (6) Subtract any amounts included in federal adjusted gross
37 income under Section 111 of the Internal Revenue Code as a
38 recovery of items previously deducted as an itemized deduction
39 from adjusted gross income.
40 (7) Subtract any amounts included in federal adjusted gross
41 income under the Internal Revenue Code which amounts were
42 received by the individual as supplemental railroad retirement
2022(ts)	IN 418—LS 7237/DI 92 28
1 annuities under 45 U.S.C. 231 and which are not deductible under
2 subdivision (1).
3 (8) Subtract an amount equal to the amount of federal Social
4 Security and Railroad Retirement benefits included in a taxpayer's
5 federal gross income by Section 86 of the Internal Revenue Code.
6 (9) In the case of a nonresident taxpayer or a resident taxpayer
7 residing in Indiana for a period of less than the taxpayer's entire
8 taxable year, the total amount of the deductions allowed pursuant
9 to subdivisions (3), (4), and (5) shall be reduced to an amount
10 which bears the same ratio to the total as the taxpayer's income
11 taxable in Indiana bears to the taxpayer's total income.
12 (10) In the case of an individual who is a recipient of assistance
13 under IC 12-10-6-1, IC 12-10-6-2.1, IC 12-15-2-2, or IC 12-15-7,
14 subtract an amount equal to that portion of the individual's
15 adjusted gross income with respect to which the individual is not
16 allowed under federal law to retain an amount to pay state and
17 local income taxes.
18 (11) In the case of an eligible individual, subtract the amount of
19 a Holocaust victim's settlement payment included in the
20 individual's federal adjusted gross income.
21 (12) Subtract an amount equal to the portion of any premiums
22 paid during the taxable year by the taxpayer for a qualified long
23 term care policy (as defined in IC 12-15-39.6-5) for the taxpayer
24 or the taxpayer's spouse if the taxpayer and the taxpayer's spouse
25 file a joint income tax return or the taxpayer is otherwise entitled
26 to a deduction under this subdivision for the taxpayer's spouse, or
27 both.
28 (13) Subtract an amount equal to the lesser of:
29 (A) two thousand five hundred dollars ($2,500), or one
30 thousand two hundred fifty dollars ($1,250) in the case of a
31 married individual filing a separate return; or
32 (B) the amount of property taxes that are paid during the
33 taxable year in Indiana by the individual on the individual's
34 principal place of residence.
35 (14) Subtract an amount equal to the amount of a September 11
36 terrorist attack settlement payment included in the individual's
37 federal adjusted gross income.
38 (15) Add or subtract the amount necessary to make the adjusted
39 gross income of any taxpayer that owns property for which bonus
40 depreciation was allowed in the current taxable year or in an
41 earlier taxable year equal to the amount of adjusted gross income
42 that would have been computed had an election not been made
2022(ts)	IN 418—LS 7237/DI 92 29
1 under Section 168(k) of the Internal Revenue Code to apply bonus
2 depreciation to the property in the year that it was placed in
3 service.
4 (16) Add an amount equal to any deduction allowed under
5 Section 172 of the Internal Revenue Code (concerning net
6 operating losses).
7 (17) Add or subtract the amount necessary to make the adjusted
8 gross income of any taxpayer that placed Section 179 property (as
9 defined in Section 179 of the Internal Revenue Code) in service
10 in the current taxable year or in an earlier taxable year equal to
11 the amount of adjusted gross income that would have been
12 computed had an election for federal income tax purposes not
13 been made for the year in which the property was placed in
14 service to take deductions under Section 179 of the Internal
15 Revenue Code in a total amount exceeding the sum of:
16 (A) twenty-five thousand dollars ($25,000) to the extent
17 deductions under Section 179 of the Internal Revenue Code
18 were not elected as provided in clause (B); and
19 (B) for taxable years beginning after December 31, 2017, the
20 deductions elected under Section 179 of the Internal Revenue
21 Code on property acquired in an exchange if:
22 (i) the exchange would have been eligible for
23 nonrecognition of gain or loss under Section 1031 of the
24 Internal Revenue Code in effect on January 1, 2017;
25 (ii) the exchange is not eligible for nonrecognition of gain or
26 loss under Section 1031 of the Internal Revenue Code; and
27 (iii) the taxpayer made an election to take deductions under
28 Section 179 of the Internal Revenue Code with regard to the
29 acquired property in the year that the property was placed
30 into service.
31 The amount of deductions allowable for an item of property
32 under this clause may not exceed the amount of adjusted gross
33 income realized on the property that would have been deferred
34 under the Internal Revenue Code in effect on January 1, 2017.
35 (18) Subtract an amount equal to the amount of the taxpayer's
36 qualified military income that was not excluded from the
37 taxpayer's gross income for federal income tax purposes under
38 Section 112 of the Internal Revenue Code.
39 (19) Subtract income that is:
40 (A) exempt from taxation under IC 6-3-2-21.7 (certain income
41 derived from patents); and
42 (B) included in the individual's federal adjusted gross income
2022(ts)	IN 418—LS 7237/DI 92 30
1 under the Internal Revenue Code.
2 (20) Add an amount equal to any income not included in gross
3 income as a result of the deferral of income arising from business
4 indebtedness discharged in connection with the reacquisition after
5 December 31, 2008, and before January 1, 2011, of an applicable
6 debt instrument, as provided in Section 108(i) of the Internal
7 Revenue Code. Subtract the amount necessary from the adjusted
8 gross income of any taxpayer that added an amount to adjusted
9 gross income in a previous year to offset the amount included in
10 federal gross income as a result of the deferral of income arising
11 from business indebtedness discharged in connection with the
12 reacquisition after December 31, 2008, and before January 1,
13 2011, of an applicable debt instrument, as provided in Section
14 108(i) of the Internal Revenue Code.
15 (21) Add the amount excluded from federal gross income under
16 Section 103 of the Internal Revenue Code for interest received on
17 an obligation of a state other than Indiana, or a political
18 subdivision of such a state, that is acquired by the taxpayer after
19 December 31, 2011.
20 (22) Subtract an amount as described in Section 1341(a)(2) of the
21 Internal Revenue Code to the extent, if any, that the amount was
22 previously included in the taxpayer's adjusted gross income for a
23 prior taxable year.
24 (23) For taxable years beginning after December 25, 2016, add an
25 amount equal to the deduction for deferred foreign income that
26 was claimed by the taxpayer for the taxable year under Section
27 965(c) of the Internal Revenue Code.
28 (24) Subtract any interest expense paid or accrued in the current
29 taxable year but not deducted as a result of the limitation imposed
30 under Section 163(j)(1) of the Internal Revenue Code. Add any
31 interest expense paid or accrued in a previous taxable year but
32 allowed as a deduction under Section 163 of the Internal Revenue
33 Code in the current taxable year. For purposes of this subdivision,
34 an interest expense is considered paid or accrued only in the first
35 taxable year the deduction would have been allowable under
36 Section 163 of the Internal Revenue Code if the limitation under
37 Section 163(j)(1) of the Internal Revenue Code did not exist.
38 (25) Subtract the amount that would have been excluded from
39 gross income but for the enactment of Section 118(b)(2) of the
40 Internal Revenue Code for taxable years ending after December
41 22, 2017.
42 (26) For taxable years beginning after December 31, 2019, and
2022(ts)	IN 418—LS 7237/DI 92 31
1 before January 1, 2021, add an amount of the deduction claimed
2 under Section 62(a)(22) of the Internal Revenue Code.
3 (27) For taxable years beginning after December 31, 2019, for
4 payments made by an employer under an education assistance
5 program after March 27, 2020:
6 (A) add the amount of payments by an employer that are
7 excluded from the taxpayer's federal gross income under
8 Section 127(c)(1)(B) of the Internal Revenue Code; and
9 (B) deduct the interest allowable under Section 221 of the
10 Internal Revenue Code, if the disallowance under Section
11 221(e)(1) of the Internal Revenue Code did not apply to the
12 payments described in clause (A). For purposes of applying
13 Section 221(b) of the Internal Revenue Code to the amount
14 allowable under this clause, the amount under clause (A) shall
15 not be added to adjusted gross income.
16 (28) Add an amount equal to the remainder of:
17 (A) the amount allowable as a deduction under Section 274(n)
18 of the Internal Revenue Code; minus
19 (B) the amount otherwise allowable as a deduction under
20 Section 274(n) of the Internal Revenue Code, if Section
21 274(n)(2)(D) of the Internal Revenue Code was not in effect
22 for amounts paid or incurred after December 31, 2020.
23 (29) For taxable years beginning after December 31, 2017, and
24 before January 1, 2021, add an amount equal to the excess
25 business loss of the taxpayer as defined in Section 461(l)(3) of the
26 Internal Revenue Code. In addition:
27 (A) If a taxpayer has an excess business loss under this
28 subdivision and also has modifications under subdivisions (15)
29 and (17) for property placed in service during the taxable year,
30 the taxpayer shall treat a portion of the taxable year
31 modifications for that property as occurring in the taxable year
32 the property is placed in service and a portion of the
33 modifications as occurring in the immediately following
34 taxable year.
35 (B) The portion of the modifications under subdivisions (15)
36 and (17) for property placed in service during the taxable year
37 treated as occurring in the taxable year in which the property
38 is placed in service equals:
39 (i) the modification for the property otherwise determined
40 under this section; minus
41 (ii) the excess business loss disallowed under this
42 subdivision;
2022(ts)	IN 418—LS 7237/DI 92 32
1 but not less than zero (0).
2 (C) The portion of the modifications under subdivisions (15)
3 and (17) for property placed in service during the taxable year
4 treated as occurring in the taxable year immediately following
5 the taxable year in which the property is placed in service
6 equals the modification for the property otherwise determined
7 under this section minus the amount in clause (B).
8 (D) Any reallocation of modifications between taxable years
9 under clauses (B) and (C) shall be first allocated to the
10 modification under subdivision (15), then to the modification
11 under subdivision (17).
12 (30) Add an amount equal to the amount excluded from federal
13 gross income under Section 108(f)(5) of the Internal Revenue
14 Code. For purposes of this subdivision:
15 (A) if an amount excluded under Section 108(f)(5) of the
16 Internal Revenue Code would be excludible under Section
17 108(a)(1)(B) of the Internal Revenue Code, the exclusion
18 under Section 108(a)(1)(B) of the Internal Revenue Code shall
19 take precedence; and
20 (B) if an amount would have been excludible under Section
21 108(f)(5) of the Internal Revenue Code as in effect on January
22 1, 2020, the amount is not required to be added back under
23 this subdivision.
24 (31) For taxable years ending after March 12, 2020, subtract an
25 amount equal to the deduction disallowed pursuant to:
26 (A) Section 2301(e) of the CARES Act (Public Law 116-136),
27 as modified by Sections 206 and 207 of the Taxpayer Certainty
28 and Disaster Relief Tax Act (Division EE of Public Law
29 116-260); and
30 (B) Section 3134(e) of the Internal Revenue Code.
31 (32) Subtract the amount of an annual grant amount distributed to
32 a taxpayer's Indiana education scholarship account under
33 IC 20-51.4-4-2 that is used for a qualified expense (as defined in
34 IC 20-51.4-2-9) or to an Indiana enrichment scholarship account
35 under IC 20-52 that is used for qualified expenses (as defined in
36 IC 20-52-2-6), to the extent the distribution used for the qualified
37 expense is included in the taxpayer's federal adjusted gross
38 income under the Internal Revenue Code.
39 (33) For taxable years beginning after December 31, 2019, and
40 before January 1, 2021, add an amount equal to the amount of
41 unemployment compensation excluded from federal gross income
42 under Section 85(c) of the Internal Revenue Code.
2022(ts)	IN 418—LS 7237/DI 92 33
1 (34) For taxable years beginning after December 31, 2022,
2 subtract an amount equal to the deduction disallowed under
3 Section 280C(h) of the Internal Revenue Code.
4 (34) (35) Subtract any other amounts the taxpayer is entitled to
5 deduct under IC 6-3-2.
6 (b) In the case of corporations, the same as "taxable income" (as
7 defined in Section 63 of the Internal Revenue Code) adjusted as
8 follows:
9 (1) Subtract income that is exempt from taxation under this article
10 by the Constitution and statutes of the United States.
11 (2) Add an amount equal to any deduction or deductions allowed
12 or allowable pursuant to Section 170 of the Internal Revenue
13 Code (concerning charitable contributions).
14 (3) Except as provided in subsection (c), add an amount equal to
15 any deduction or deductions allowed or allowable pursuant to
16 Section 63 of the Internal Revenue Code for taxes based on or
17 measured by income and levied at the state level by any state of
18 the United States.
19 (4) Subtract an amount equal to the amount included in the
20 corporation's taxable income under Section 78 of the Internal
21 Revenue Code (concerning foreign tax credits).
22 (5) Add or subtract the amount necessary to make the adjusted
23 gross income of any taxpayer that owns property for which bonus
24 depreciation was allowed in the current taxable year or in an
25 earlier taxable year equal to the amount of adjusted gross income
26 that would have been computed had an election not been made
27 under Section 168(k) of the Internal Revenue Code to apply bonus
28 depreciation to the property in the year that it was placed in
29 service.
30 (6) Add an amount equal to any deduction allowed under Section
31 172 of the Internal Revenue Code (concerning net operating
32 losses).
33 (7) Add or subtract the amount necessary to make the adjusted
34 gross income of any taxpayer that placed Section 179 property (as
35 defined in Section 179 of the Internal Revenue Code) in service
36 in the current taxable year or in an earlier taxable year equal to
37 the amount of adjusted gross income that would have been
38 computed had an election for federal income tax purposes not
39 been made for the year in which the property was placed in
40 service to take deductions under Section 179 of the Internal
41 Revenue Code in a total amount exceeding the sum of:
42 (A) twenty-five thousand dollars ($25,000) to the extent
2022(ts)	IN 418—LS 7237/DI 92 34
1 deductions under Section 179 of the Internal Revenue Code
2 were not elected as provided in clause (B); and
3 (B) for taxable years beginning after December 31, 2017, the
4 deductions elected under Section 179 of the Internal Revenue
5 Code on property acquired in an exchange if:
6 (i) the exchange would have been eligible for
7 nonrecognition of gain or loss under Section 1031 of the
8 Internal Revenue Code in effect on January 1, 2017;
9 (ii) the exchange is not eligible for nonrecognition of gain or
10 loss under Section 1031 of the Internal Revenue Code; and
11 (iii) the taxpayer made an election to take deductions under
12 Section 179 of the Internal Revenue Code with regard to the
13 acquired property in the year that the property was placed
14 into service.
15 The amount of deductions allowable for an item of property
16 under this clause may not exceed the amount of adjusted gross
17 income realized on the property that would have been deferred
18 under the Internal Revenue Code in effect on January 1, 2017.
19 (8) Add to the extent required by IC 6-3-2-20:
20 (A) the amount of intangible expenses (as defined in
21 IC 6-3-2-20) for the taxable year that reduced the corporation's
22 taxable income (as defined in Section 63 of the Internal
23 Revenue Code) for federal income tax purposes; and
24 (B) any directly related interest expenses (as defined in
25 IC 6-3-2-20) that reduced the corporation's adjusted gross
26 income (determined without regard to this subdivision). For
27 purposes of this clause, any directly related interest expense
28 that constitutes business interest within the meaning of Section
29 163(j) of the Internal Revenue Code shall be considered to
30 have reduced the taxpayer's federal taxable income only in the
31 first taxable year in which the deduction otherwise would have
32 been allowable under Section 163 of the Internal Revenue
33 Code if the limitation under Section 163(j)(1) of the Internal
34 Revenue Code did not exist.
35 (9) Add an amount equal to any deduction for dividends paid (as
36 defined in Section 561 of the Internal Revenue Code) to
37 shareholders of a captive real estate investment trust (as defined
38 in section 34.5 of this chapter).
39 (10) Subtract income that is:
40 (A) exempt from taxation under IC 6-3-2-21.7 (certain income
41 derived from patents); and
42 (B) included in the corporation's taxable income under the
2022(ts)	IN 418—LS 7237/DI 92 35
1 Internal Revenue Code.
2 (11) Add an amount equal to any income not included in gross
3 income as a result of the deferral of income arising from business
4 indebtedness discharged in connection with the reacquisition after
5 December 31, 2008, and before January 1, 2011, of an applicable
6 debt instrument, as provided in Section 108(i) of the Internal
7 Revenue Code. Subtract from the adjusted gross income of any
8 taxpayer that added an amount to adjusted gross income in a
9 previous year the amount necessary to offset the amount included
10 in federal gross income as a result of the deferral of income
11 arising from business indebtedness discharged in connection with
12 the reacquisition after December 31, 2008, and before January 1,
13 2011, of an applicable debt instrument, as provided in Section
14 108(i) of the Internal Revenue Code.
15 (12) Add the amount excluded from federal gross income under
16 Section 103 of the Internal Revenue Code for interest received on
17 an obligation of a state other than Indiana, or a political
18 subdivision of such a state, that is acquired by the taxpayer after
19 December 31, 2011.
20 (13) For taxable years beginning after December 25, 2016:
21 (A) for a corporation other than a real estate investment trust,
22 add:
23 (i) an amount equal to the amount reported by the taxpayer
24 on IRC 965 Transition Tax Statement, line 1; or
25 (ii) if the taxpayer deducted an amount under Section 965(c)
26 of the Internal Revenue Code in determining the taxpayer's
27 taxable income for purposes of the federal income tax, the
28 amount deducted under Section 965(c) of the Internal
29 Revenue Code; and
30 (B) for a real estate investment trust, add an amount equal to
31 the deduction for deferred foreign income that was claimed by
32 the taxpayer for the taxable year under Section 965(c) of the
33 Internal Revenue Code, but only to the extent that the taxpayer
34 included income pursuant to Section 965 of the Internal
35 Revenue Code in its taxable income for federal income tax
36 purposes or is required to add back dividends paid under
37 subdivision (9).
38 (14) Add an amount equal to the deduction that was claimed by
39 the taxpayer for the taxable year under Section 250(a)(1)(B) of the
40 Internal Revenue Code (attributable to global intangible
41 low-taxed income). The taxpayer shall separately specify the
42 amount of the reduction under Section 250(a)(1)(B)(i) of the
2022(ts)	IN 418—LS 7237/DI 92 36
1 Internal Revenue Code and under Section 250(a)(1)(B)(ii) of the
2 Internal Revenue Code.
3 (15) Subtract any interest expense paid or accrued in the current
4 taxable year but not deducted as a result of the limitation imposed
5 under Section 163(j)(1) of the Internal Revenue Code. Add any
6 interest expense paid or accrued in a previous taxable year but
7 allowed as a deduction under Section 163 of the Internal Revenue
8 Code in the current taxable year. For purposes of this subdivision,
9 an interest expense is considered paid or accrued only in the first
10 taxable year the deduction would have been allowable under
11 Section 163 of the Internal Revenue Code if the limitation under
12 Section 163(j)(1) of the Internal Revenue Code did not exist.
13 (16) Subtract the amount that would have been excluded from
14 gross income but for the enactment of Section 118(b)(2) of the
15 Internal Revenue Code for taxable years ending after December
16 22, 2017.
17 (17) Add an amount equal to the remainder of:
18 (A) the amount allowable as a deduction under Section 274(n)
19 of the Internal Revenue Code; minus
20 (B) the amount otherwise allowable as a deduction under
21 Section 274(n) of the Internal Revenue Code, if Section
22 274(n)(2)(D) of the Internal Revenue Code was not in effect
23 for amounts paid or incurred after December 31, 2020.
24 (18) For taxable years ending after March 12, 2020, subtract an
25 amount equal to the deduction disallowed pursuant to:
26 (A) Section 2301(e) of the CARES Act (Public Law 116-136),
27 as modified by Sections 206 and 207 of the Taxpayer Certainty
28 and Disaster Relief Tax Act (Division EE of Public Law
29 116-260); and
30 (B) Section 3134(e) of the Internal Revenue Code.
31 (19) For taxable years beginning after December 31, 2022,
32 subtract an amount equal to the deduction disallowed under
33 Section 280C(h) of the Internal Revenue Code.
34 (19) (20) Add or subtract any other amounts the taxpayer is:
35 (A) required to add or subtract; or
36 (B) entitled to deduct;
37 under IC 6-3-2.
38 (c) The following apply to taxable years beginning after December
39 31, 2018, for purposes of the add back of any deduction allowed on the
40 taxpayer's federal income tax return for wagering taxes, as provided in
41 subsection (a)(2) if the taxpayer is an individual or subsection (b)(3) if
42 the taxpayer is a corporation:
2022(ts)	IN 418—LS 7237/DI 92 37
1 (1) For taxable years beginning after December 31, 2018, and
2 before January 1, 2020, a taxpayer is required to add back under
3 this section eighty-seven and five-tenths percent (87.5%) of any
4 deduction allowed on the taxpayer's federal income tax return for
5 wagering taxes.
6 (2) For taxable years beginning after December 31, 2019, and
7 before January 1, 2021, a taxpayer is required to add back under
8 this section seventy-five percent (75%) of any deduction allowed
9 on the taxpayer's federal income tax return for wagering taxes.
10 (3) For taxable years beginning after December 31, 2020, and
11 before January 1, 2022, a taxpayer is required to add back under
12 this section sixty-two and five-tenths percent (62.5%) of any
13 deduction allowed on the taxpayer's federal income tax return for
14 wagering taxes.
15 (4) For taxable years beginning after December 31, 2021, and
16 before January 1, 2023, a taxpayer is required to add back under
17 this section fifty percent (50%) of any deduction allowed on the
18 taxpayer's federal income tax return for wagering taxes.
19 (5) For taxable years beginning after December 31, 2022, and
20 before January 1, 2024, a taxpayer is required to add back under
21 this section thirty-seven and five-tenths percent (37.5%) of any
22 deduction allowed on the taxpayer's federal income tax return for
23 wagering taxes.
24 (6) For taxable years beginning after December 31, 2023, and
25 before January 1, 2025, a taxpayer is required to add back under
26 this section twenty-five percent (25%) of any deduction allowed
27 on the taxpayer's federal income tax return for wagering taxes.
28 (7) For taxable years beginning after December 31, 2024, and
29 before January 1, 2026, a taxpayer is required to add back under
30 this section twelve and five-tenths percent (12.5%) of any
31 deduction allowed on the taxpayer's federal income tax return for
32 wagering taxes.
33 (8) For taxable years beginning after December 31, 2025, a
34 taxpayer is not required to add back under this section any amount
35 of a deduction allowed on the taxpayer's federal income tax return
36 for wagering taxes.
37 (d) In the case of life insurance companies (as defined in Section
38 816(a) of the Internal Revenue Code) that are organized under Indiana
39 law, the same as "life insurance company taxable income" (as defined
40 in Section 801 of the Internal Revenue Code), adjusted as follows:
41 (1) Subtract income that is exempt from taxation under this article
42 by the Constitution and statutes of the United States.
2022(ts)	IN 418—LS 7237/DI 92 38
1 (2) Add an amount equal to any deduction allowed or allowable
2 under Section 170 of the Internal Revenue Code (concerning
3 charitable contributions).
4 (3) Add an amount equal to a deduction allowed or allowable
5 under Section 805 or Section 832(c) of the Internal Revenue Code
6 for taxes based on or measured by income and levied at the state
7 level by any state.
8 (4) Subtract an amount equal to the amount included in the
9 company's taxable income under Section 78 of the Internal
10 Revenue Code (concerning foreign tax credits).
11 (5) Add or subtract the amount necessary to make the adjusted
12 gross income of any taxpayer that owns property for which bonus
13 depreciation was allowed in the current taxable year or in an
14 earlier taxable year equal to the amount of adjusted gross income
15 that would have been computed had an election not been made
16 under Section 168(k) of the Internal Revenue Code to apply bonus
17 depreciation to the property in the year that it was placed in
18 service.
19 (6) Add an amount equal to any deduction allowed under Section
20 172 of the Internal Revenue Code (concerning net operating
21 losses).
22 (7) Add or subtract the amount necessary to make the adjusted
23 gross income of any taxpayer that placed Section 179 property (as
24 defined in Section 179 of the Internal Revenue Code) in service
25 in the current taxable year or in an earlier taxable year equal to
26 the amount of adjusted gross income that would have been
27 computed had an election for federal income tax purposes not
28 been made for the year in which the property was placed in
29 service to take deductions under Section 179 of the Internal
30 Revenue Code in a total amount exceeding the sum of:
31 (A) twenty-five thousand dollars ($25,000) to the extent
32 deductions under Section 179 of the Internal Revenue Code
33 were not elected as provided in clause (B); and
34 (B) for taxable years beginning after December 31, 2017, the
35 deductions elected under Section 179 of the Internal Revenue
36 Code on property acquired in an exchange if:
37 (i) the exchange would have been eligible for
38 nonrecognition of gain or loss under Section 1031 of the
39 Internal Revenue Code in effect on January 1, 2017;
40 (ii) the exchange is not eligible for nonrecognition of gain or
41 loss under Section 1031 of the Internal Revenue Code; and
42 (iii) the taxpayer made an election to take deductions under
2022(ts)	IN 418—LS 7237/DI 92 39
1 Section 179 of the Internal Revenue Code with regard to the
2 acquired property in the year that the property was placed
3 into service.
4 The amount of deductions allowable for an item of property
5 under this clause may not exceed the amount of adjusted gross
6 income realized on the property that would have been deferred
7 under the Internal Revenue Code in effect on January 1, 2017.
8 (8) Subtract income that is:
9 (A) exempt from taxation under IC 6-3-2-21.7 (certain income
10 derived from patents); and
11 (B) included in the insurance company's taxable income under
12 the Internal Revenue Code.
13 (9) Add an amount equal to any income not included in gross
14 income as a result of the deferral of income arising from business
15 indebtedness discharged in connection with the reacquisition after
16 December 31, 2008, and before January 1, 2011, of an applicable
17 debt instrument, as provided in Section 108(i) of the Internal
18 Revenue Code. Subtract from the adjusted gross income of any
19 taxpayer that added an amount to adjusted gross income in a
20 previous year the amount necessary to offset the amount included
21 in federal gross income as a result of the deferral of income
22 arising from business indebtedness discharged in connection with
23 the reacquisition after December 31, 2008, and before January 1,
24 2011, of an applicable debt instrument, as provided in Section
25 108(i) of the Internal Revenue Code.
26 (10) Add an amount equal to any exempt insurance income under
27 Section 953(e) of the Internal Revenue Code that is active
28 financing income under Subpart F of Subtitle A, Chapter 1,
29 Subchapter N of the Internal Revenue Code.
30 (11) Add the amount excluded from federal gross income under
31 Section 103 of the Internal Revenue Code for interest received on
32 an obligation of a state other than Indiana, or a political
33 subdivision of such a state, that is acquired by the taxpayer after
34 December 31, 2011.
35 (12) For taxable years beginning after December 25, 2016, add:
36 (A) an amount equal to the amount reported by the taxpayer on
37 IRC 965 Transition Tax Statement, line 1; or
38 (B) if the taxpayer deducted an amount under Section 965(c)
39 of the Internal Revenue Code in determining the taxpayer's
40 taxable income for purposes of the federal income tax, the
41 amount deducted under Section 965(c) of the Internal Revenue
42 Code.
2022(ts)	IN 418—LS 7237/DI 92 40
1 (13) Add an amount equal to the deduction that was claimed by
2 the taxpayer for the taxable year under Section 250(a)(1)(B) of the
3 Internal Revenue Code (attributable to global intangible
4 low-taxed income). The taxpayer shall separately specify the
5 amount of the reduction under Section 250(a)(1)(B)(i) of the
6 Internal Revenue Code and under Section 250(a)(1)(B)(ii) of the
7 Internal Revenue Code.
8 (14) Subtract any interest expense paid or accrued in the current
9 taxable year but not deducted as a result of the limitation imposed
10 under Section 163(j)(1) of the Internal Revenue Code. Add any
11 interest expense paid or accrued in a previous taxable year but
12 allowed as a deduction under Section 163 of the Internal Revenue
13 Code in the current taxable year. For purposes of this subdivision,
14 an interest expense is considered paid or accrued only in the first
15 taxable year the deduction would have been allowable under
16 Section 163 of the Internal Revenue Code if the limitation under
17 Section 163(j)(1) of the Internal Revenue Code did not exist.
18 (15) Subtract the amount that would have been excluded from
19 gross income but for the enactment of Section 118(b)(2) of the
20 Internal Revenue Code for taxable years ending after December
21 22, 2017.
22 (16) Add an amount equal to the remainder of:
23 (A) the amount allowable as a deduction under Section 274(n)
24 of the Internal Revenue Code; minus
25 (B) the amount otherwise allowable as a deduction under
26 Section 274(n) of the Internal Revenue Code, if Section
27 274(n)(2)(D) of the Internal Revenue Code was not in effect
28 for amounts paid or incurred after December 31, 2020.
29 (17) For taxable years ending after March 12, 2020, subtract an
30 amount equal to the deduction disallowed pursuant to:
31 (A) Section 2301(e) of the CARES Act (Public Law 116-136),
32 as modified by Sections 206 and 207 of the Taxpayer Certainty
33 and Disaster Relief Tax Act (Division EE of Public Law
34 116-260); and
35 (B) Section 3134(e) of the Internal Revenue Code.
36 (18) For taxable years beginning after December 31, 2022,
37 subtract an amount equal to the deduction disallowed under
38 Section 280C(h) of the Internal Revenue Code.
39 (18) (19) Add or subtract any other amounts the taxpayer is:
40 (A) required to add or subtract; or
41 (B) entitled to deduct;
42 under IC 6-3-2.
2022(ts)	IN 418—LS 7237/DI 92 41
1 (e) In the case of insurance companies subject to tax under Section
2 831 of the Internal Revenue Code and organized under Indiana law, the
3 same as "taxable income" (as defined in Section 832 of the Internal
4 Revenue Code), adjusted as follows:
5 (1) Subtract income that is exempt from taxation under this article
6 by the Constitution and statutes of the United States.
7 (2) Add an amount equal to any deduction allowed or allowable
8 under Section 170 of the Internal Revenue Code (concerning
9 charitable contributions).
10 (3) Add an amount equal to a deduction allowed or allowable
11 under Section 805 or Section 832(c) of the Internal Revenue Code
12 for taxes based on or measured by income and levied at the state
13 level by any state.
14 (4) Subtract an amount equal to the amount included in the
15 company's taxable income under Section 78 of the Internal
16 Revenue Code (concerning foreign tax credits).
17 (5) Add or subtract the amount necessary to make the adjusted
18 gross income of any taxpayer that owns property for which bonus
19 depreciation was allowed in the current taxable year or in an
20 earlier taxable year equal to the amount of adjusted gross income
21 that would have been computed had an election not been made
22 under Section 168(k) of the Internal Revenue Code to apply bonus
23 depreciation to the property in the year that it was placed in
24 service.
25 (6) Add an amount equal to any deduction allowed under Section
26 172 of the Internal Revenue Code (concerning net operating
27 losses).
28 (7) Add or subtract the amount necessary to make the adjusted
29 gross income of any taxpayer that placed Section 179 property (as
30 defined in Section 179 of the Internal Revenue Code) in service
31 in the current taxable year or in an earlier taxable year equal to
32 the amount of adjusted gross income that would have been
33 computed had an election for federal income tax purposes not
34 been made for the year in which the property was placed in
35 service to take deductions under Section 179 of the Internal
36 Revenue Code in a total amount exceeding the sum of:
37 (A) twenty-five thousand dollars ($25,000) to the extent
38 deductions under Section 179 of the Internal Revenue Code
39 were not elected as provided in clause (B); and
40 (B) for taxable years beginning after December 31, 2017, the
41 deductions elected under Section 179 of the Internal Revenue
42 Code on property acquired in an exchange if:
2022(ts)	IN 418—LS 7237/DI 92 42
1 (i) the exchange would have been eligible for
2 nonrecognition of gain or loss under Section 1031 of the
3 Internal Revenue Code in effect on January 1, 2017;
4 (ii) the exchange is not eligible for nonrecognition of gain or
5 loss under Section 1031 of the Internal Revenue Code; and
6 (iii) the taxpayer made an election to take deductions under
7 Section 179 of the Internal Revenue Code with regard to the
8 acquired property in the year that the property was placed
9 into service.
10 The amount of deductions allowable for an item of property
11 under this clause may not exceed the amount of adjusted gross
12 income realized on the property that would have been deferred
13 under the Internal Revenue Code in effect on January 1, 2017.
14 (8) Subtract income that is:
15 (A) exempt from taxation under IC 6-3-2-21.7 (certain income
16 derived from patents); and
17 (B) included in the insurance company's taxable income under
18 the Internal Revenue Code.
19 (9) Add an amount equal to any income not included in gross
20 income as a result of the deferral of income arising from business
21 indebtedness discharged in connection with the reacquisition after
22 December 31, 2008, and before January 1, 2011, of an applicable
23 debt instrument, as provided in Section 108(i) of the Internal
24 Revenue Code. Subtract from the adjusted gross income of any
25 taxpayer that added an amount to adjusted gross income in a
26 previous year the amount necessary to offset the amount included
27 in federal gross income as a result of the deferral of income
28 arising from business indebtedness discharged in connection with
29 the reacquisition after December 31, 2008, and before January 1,
30 2011, of an applicable debt instrument, as provided in Section
31 108(i) of the Internal Revenue Code.
32 (10) Add an amount equal to any exempt insurance income under
33 Section 953(e) of the Internal Revenue Code that is active
34 financing income under Subpart F of Subtitle A, Chapter 1,
35 Subchapter N of the Internal Revenue Code.
36 (11) Add the amount excluded from federal gross income under
37 Section 103 of the Internal Revenue Code for interest received on
38 an obligation of a state other than Indiana, or a political
39 subdivision of such a state, that is acquired by the taxpayer after
40 December 31, 2011.
41 (12) For taxable years beginning after December 25, 2016, add:
42 (A) an amount equal to the amount reported by the taxpayer on
2022(ts)	IN 418—LS 7237/DI 92 43
1 IRC 965 Transition Tax Statement, line 1; or
2 (B) if the taxpayer deducted an amount under Section 965(c)
3 of the Internal Revenue Code in determining the taxpayer's
4 taxable income for purposes of the federal income tax, the
5 amount deducted under Section 965(c) of the Internal Revenue
6 Code.
7 (13) Add an amount equal to the deduction that was claimed by
8 the taxpayer for the taxable year under Section 250(a)(1)(B) of the
9 Internal Revenue Code (attributable to global intangible
10 low-taxed income). The taxpayer shall separately specify the
11 amount of the reduction under Section 250(a)(1)(B)(i) of the
12 Internal Revenue Code and under Section 250(a)(1)(B)(ii) of the
13 Internal Revenue Code.
14 (14) Subtract any interest expense paid or accrued in the current
15 taxable year but not deducted as a result of the limitation imposed
16 under Section 163(j)(1) of the Internal Revenue Code. Add any
17 interest expense paid or accrued in a previous taxable year but
18 allowed as a deduction under Section 163 of the Internal Revenue
19 Code in the current taxable year. For purposes of this subdivision,
20 an interest expense is considered paid or accrued only in the first
21 taxable year the deduction would have been allowable under
22 Section 163 of the Internal Revenue Code if the limitation under
23 Section 163(j)(1) of the Internal Revenue Code did not exist.
24 (15) Subtract the amount that would have been excluded from
25 gross income but for the enactment of Section 118(b)(2) of the
26 Internal Revenue Code for taxable years ending after December
27 22, 2017.
28 (16) Add an amount equal to the remainder of:
29 (A) the amount allowable as a deduction under Section 274(n)
30 of the Internal Revenue Code; minus
31 (B) the amount otherwise allowable as a deduction under
32 Section 274(n) of the Internal Revenue Code, if Section
33 274(n)(2)(D) of the Internal Revenue Code was not in effect
34 for amounts paid or incurred after December 31, 2020.
35 (17) For taxable years ending after March 12, 2020, subtract an
36 amount equal to the deduction disallowed pursuant to:
37 (A) Section 2301(e) of the CARES Act (Public Law 116-136),
38 as modified by Sections 206 and 207 of the Taxpayer Certainty
39 and Disaster Relief Tax Act (Division EE of Public Law
40 116-260); and
41 (B) Section 3134(e) of the Internal Revenue Code.
42 (18) For taxable years beginning after December 31, 2022,
2022(ts)	IN 418—LS 7237/DI 92 44
1 subtract an amount equal to the deduction disallowed under
2 Section 280C(h) of the Internal Revenue Code.
3 (18) (19) Add or subtract any other amounts the taxpayer is:
4 (A) required to add or subtract; or
5 (B) entitled to deduct;
6 under IC 6-3-2.
7 (f) In the case of trusts and estates, "taxable income" (as defined for
8 trusts and estates in Section 641(b) of the Internal Revenue Code)
9 adjusted as follows:
10 (1) Subtract income that is exempt from taxation under this article
11 by the Constitution and statutes of the United States.
12 (2) Subtract an amount equal to the amount of a September 11
13 terrorist attack settlement payment included in the federal
14 adjusted gross income of the estate of a victim of the September
15 11 terrorist attack or a trust to the extent the trust benefits a victim
16 of the September 11 terrorist attack.
17 (3) Add or subtract the amount necessary to make the adjusted
18 gross income of any taxpayer that owns property for which bonus
19 depreciation was allowed in the current taxable year or in an
20 earlier taxable year equal to the amount of adjusted gross income
21 that would have been computed had an election not been made
22 under Section 168(k) of the Internal Revenue Code to apply bonus
23 depreciation to the property in the year that it was placed in
24 service.
25 (4) Add an amount equal to any deduction allowed under Section
26 172 of the Internal Revenue Code (concerning net operating
27 losses).
28 (5) Add or subtract the amount necessary to make the adjusted
29 gross income of any taxpayer that placed Section 179 property (as
30 defined in Section 179 of the Internal Revenue Code) in service
31 in the current taxable year or in an earlier taxable year equal to
32 the amount of adjusted gross income that would have been
33 computed had an election for federal income tax purposes not
34 been made for the year in which the property was placed in
35 service to take deductions under Section 179 of the Internal
36 Revenue Code in a total amount exceeding the sum of:
37 (A) twenty-five thousand dollars ($25,000) to the extent
38 deductions under Section 179 of the Internal Revenue Code
39 were not elected as provided in clause (B); and
40 (B) for taxable years beginning after December 31, 2017, the
41 deductions elected under Section 179 of the Internal Revenue
42 Code on property acquired in an exchange if:
2022(ts)	IN 418—LS 7237/DI 92 45
1 (i) the exchange would have been eligible for
2 nonrecognition of gain or loss under Section 1031 of the
3 Internal Revenue Code in effect on January 1, 2017;
4 (ii) the exchange is not eligible for nonrecognition of gain or
5 loss under Section 1031 of the Internal Revenue Code; and
6 (iii) the taxpayer made an election to take deductions under
7 Section 179 of the Internal Revenue Code with regard to the
8 acquired property in the year that the property was placed
9 into service.
10 The amount of deductions allowable for an item of property
11 under this clause may not exceed the amount of adjusted gross
12 income realized on the property that would have been deferred
13 under the Internal Revenue Code in effect on January 1, 2017.
14 (6) Subtract income that is:
15 (A) exempt from taxation under IC 6-3-2-21.7 (certain income
16 derived from patents); and
17 (B) included in the taxpayer's taxable income under the
18 Internal Revenue Code.
19 (7) Add an amount equal to any income not included in gross
20 income as a result of the deferral of income arising from business
21 indebtedness discharged in connection with the reacquisition after
22 December 31, 2008, and before January 1, 2011, of an applicable
23 debt instrument, as provided in Section 108(i) of the Internal
24 Revenue Code. Subtract from the adjusted gross income of any
25 taxpayer that added an amount to adjusted gross income in a
26 previous year the amount necessary to offset the amount included
27 in federal gross income as a result of the deferral of income
28 arising from business indebtedness discharged in connection with
29 the reacquisition after December 31, 2008, and before January 1,
30 2011, of an applicable debt instrument, as provided in Section
31 108(i) of the Internal Revenue Code.
32 (8) Add the amount excluded from federal gross income under
33 Section 103 of the Internal Revenue Code for interest received on
34 an obligation of a state other than Indiana, or a political
35 subdivision of such a state, that is acquired by the taxpayer after
36 December 31, 2011.
37 (9) For taxable years beginning after December 25, 2016, add an
38 amount equal to:
39 (A) the amount reported by the taxpayer on IRC 965
40 Transition Tax Statement, line 1;
41 (B) if the taxpayer deducted an amount under Section 965(c)
42 of the Internal Revenue Code in determining the taxpayer's
2022(ts)	IN 418—LS 7237/DI 92 46
1 taxable income for purposes of the federal income tax, the
2 amount deducted under Section 965(c) of the Internal Revenue
3 Code; and
4 (C) with regard to any amounts of income under Section 965
5 of the Internal Revenue Code distributed by the taxpayer, the
6 deduction under Section 965(c) of the Internal Revenue Code
7 attributable to such distributed amounts and not reported to the
8 beneficiary.
9 For purposes of this article, the amount required to be added back
10 under clause (B) is not considered to be distributed or
11 distributable to a beneficiary of the estate or trust for purposes of
12 Sections 651 and 661 of the Internal Revenue Code.
13 (10) Subtract any interest expense paid or accrued in the current
14 taxable year but not deducted as a result of the limitation imposed
15 under Section 163(j)(1) of the Internal Revenue Code. Add any
16 interest expense paid or accrued in a previous taxable year but
17 allowed as a deduction under Section 163 of the Internal Revenue
18 Code in the current taxable year. For purposes of this subdivision,
19 an interest expense is considered paid or accrued only in the first
20 taxable year the deduction would have been allowable under
21 Section 163 of the Internal Revenue Code if the limitation under
22 Section 163(j)(1) of the Internal Revenue Code did not exist.
23 (11) Add an amount equal to the deduction for qualified business
24 income that was claimed by the taxpayer for the taxable year
25 under Section 199A of the Internal Revenue Code.
26 (12) Subtract the amount that would have been excluded from
27 gross income but for the enactment of Section 118(b)(2) of the
28 Internal Revenue Code for taxable years ending after December
29 22, 2017.
30 (13) Add an amount equal to the remainder of:
31 (A) the amount allowable as a deduction under Section 274(n)
32 of the Internal Revenue Code; minus
33 (B) the amount otherwise allowable as a deduction under
34 Section 274(n) of the Internal Revenue Code, if Section
35 274(n)(2)(D) of the Internal Revenue Code was not in effect
36 for amounts paid or incurred after December 31, 2020.
37 (14) For taxable years beginning after December 31, 2017, and
38 before January 1, 2021, add an amount equal to the excess
39 business loss of the taxpayer as defined in Section 461(l)(3) of the
40 Internal Revenue Code. In addition:
41 (A) If a taxpayer has an excess business loss under this
42 subdivision and also has modifications under subdivisions (3)
2022(ts)	IN 418—LS 7237/DI 92 47
1 and (5) for property placed in service during the taxable year,
2 the taxpayer shall treat a portion of the taxable year
3 modifications for that property as occurring in the taxable year
4 the property is placed in service and a portion of the
5 modifications as occurring in the immediately following
6 taxable year.
7 (B) The portion of the modifications under subdivisions (3)
8 and (5) for property placed in service during the taxable year
9 treated as occurring in the taxable year in which the property
10 is placed in service equals:
11 (i) the modification for the property otherwise determined
12 under this section; minus
13 (ii) the excess business loss disallowed under this
14 subdivision;
15 but not less than zero (0).
16 (C) The portion of the modifications under subdivisions (3)
17 and (5) for property placed in service during the taxable year
18 treated as occurring in the taxable year immediately following
19 the taxable year in which the property is placed in service
20 equals the modification for the property otherwise determined
21 under this section minus the amount in clause (B).
22 (D) Any reallocation of modifications between taxable years
23 under clauses (B) and (C) shall be first allocated to the
24 modification under subdivision (3), then to the modification
25 under subdivision (5).
26 (15) For taxable years ending after March 12, 2020, subtract an
27 amount equal to the deduction disallowed pursuant to:
28 (A) Section 2301(e) of the CARES Act (Public Law 116-136),
29 as modified by Sections 206 and 207 of the Taxpayer Certainty
30 and Disaster Relief Tax Act (Division EE of Public Law
31 116-260); and
32 (B) Section 3134(e) of the Internal Revenue Code.
33 (16) For taxable years beginning after December 31, 2022,
34 subtract an amount equal to the deduction disallowed under
35 Section 280C(h) of the Internal Revenue Code.
36 (16) (17) Add or subtract any other amounts the taxpayer is:
37 (A) required to add or subtract; or
38 (B) entitled to deduct;
39 under IC 6-3-2.
40 (g) Subsections (a)(34), (b)(19), (d)(18), (e)(18), or (f)(16) (a)(35),
41 (b)(20), (d)(19), (e)(19), or (f)(17) may not be construed to require an
42 add back or allow a deduction or exemption more than once for a
2022(ts)	IN 418—LS 7237/DI 92 48
1 particular add back, deduction, or exemption.
2 (h) For taxable years beginning after December 25, 2016, if:
3 (1) a taxpayer is a shareholder, either directly or indirectly, in a
4 corporation that is an E&P deficit foreign corporation as defined
5 in Section 965(b)(3)(B) of the Internal Revenue Code, and the
6 earnings and profit deficit, or a portion of the earnings and profit
7 deficit, of the E&P deficit foreign corporation is permitted to
8 reduce the federal adjusted gross income or federal taxable
9 income of the taxpayer, the deficit, or the portion of the deficit,
10 shall also reduce the amount taxable under this section to the
11 extent permitted under the Internal Revenue Code, however, in no
12 case shall this permit a reduction in the amount taxable under
13 Section 965 of the Internal Revenue Code for purposes of this
14 section to be less than zero (0); and
15 (2) the Internal Revenue Service issues guidance that such an
16 income or deduction is not reported directly on a federal tax
17 return or is to be reported in a manner different than specified in
18 this section, this section shall be construed as if federal adjusted
19 gross income or federal taxable income included the income or
20 deduction.
21 (i) If a partner is required to include an item of income, a deduction,
22 or another tax attribute in the partner's adjusted gross income tax return
23 pursuant to IC 6-3-4.5, such item shall be considered to be includible
24 in the partner's federal adjusted gross income or federal taxable
25 income, regardless of whether such item is actually required to be
26 reported by the partner for federal income tax purposes. For purposes
27 of this subsection:
28 (1) items for which a valid election is made under IC 6-3-4.5-6,
29 IC 6-3-4.5-8, or IC 6-3-4.5-9 shall not be required to be included
30 in the partner's adjusted gross income or taxable income; and
31 (2) items for which the partnership did not make an election under
32 IC 6-3-4.5-6, IC 6-3-4.5-8, or IC 6-3-4.5-9, but for which the
33 partnership is required to remit tax pursuant to IC 6-3-4.5-18,
34 shall be included in the partner's adjusted gross income or taxable
35 income.
36 SECTION 7. IC 6-3-4.5-1, AS AMENDED BY P.L.137-2022,
37 SECTION 41, AND AS AMENDED BY P.L.138-2022, SECTION 6,
38 IS CORRECTED AND AMENDED TO READ AS FOLLOWS
39 [EFFECTIVE JULY 1, 2022]: Sec. 1. The following definitions apply
40 throughout this chapter:
41 (1) "Adjustment year" means the partnership taxable year
42 described in Section 6225(d)(2) of the Internal Revenue Code.
2022(ts)	IN 418—LS 7237/DI 92 49
1 (2) "Administrative adjustment request" means an administrative
2 adjustment request filed by a partnership under Section 6227 of
3 the Internal Revenue Code.
4 (3) "Affected year" means any taxable year for a taxpayer that is
5 affected by an adjustment under this chapter, regardless of
6 whether the partnership has received an adjustment for that
7 taxable year.
8 (4) "Audited partnership" means a partnership subject to a
9 partnership level audit resulting in a federal adjustment.
10 (5) "Corporate partner" means a partner that is subject to the state
11 adjusted gross income tax under IC 6-3-2-1(b) IC 6-3-2-1(c) or
12 the financial institutions tax under IC 6-5.5-2-1. In the case of a
13 partner that is a corporation described in IC 6-3-2-2.8(2) that also
14 is subject to tax under IC 6-3-2-1(b), IC 6-3-2-1(c), the
15 corporation is a corporate partner only to the extent that its
16 income is subject to tax under IC 6-3-2-1(b). IC 6-3-2-1(c).
17 (6) "Direct partner" means a partner that holds an interest directly
18 in a partnership or pass through entity.
19 (7) "Exempt partner" means a partner that is exempt from the
20 adjusted gross income tax under IC 6-3-2-2.8(1) or the financial
21 institutions tax under IC 6-5.5-2-7(4), except to the extent of
22 unrelated business taxable income.
23 (8) "Federal adjustment" means a change to an item or amount
24 determined under the Internal Revenue Code or a change to any
25 other tax attribute that is used by a taxpayer to compute state
26 adjusted gross income taxes or financial institutions tax owed,
27 whether that change results from action by the Internal Revenue
28 Service, including a partnership level audit, or the filing of an
29 amended federal return, a federal refund claim, or an
30 administrative adjustment request by the taxpayer. A federal
31 adjustment is positive to the extent that it increases state adjusted
32 gross income as determined under IC 6-3 or IC 6-5.5 and is
33 negative to the extent that it decreases state adjusted gross income
34 as determined under IC 6-3 or IC 6-5.5.
35 (9) "Federal adjustment reports" includes methods or forms
36 required by the department for use by a taxpayer to report final
37 federal adjustments for purposes of this chapter, including an
38 amended Indiana tax return, information return, or uniform
39 multistate report.
40 (10) "Federal partnership representative" means a person the
41 partnership designates for the taxable year as the partnership's
42 representative, or the person the Internal Revenue Service has
2022(ts)	IN 418—LS 7237/DI 92 50
1 appointed to act as the federal partnership representative,
2 pursuant to Section 6223(a) of the Internal Revenue Code.
3 (11) "Final determination date" means the following:
4 (A) Except as provided in clause (B) or (C), if the federal
5 adjustment arises from an Internal Revenue Service audit or
6 other action by the Internal Revenue Service, the final
7 determination date is the date on which the federal adjustment
8 is a final determination under IC 6-3-4-6(d).
9 (B) For federal adjustments arising from an Internal Revenue
10 Service audit or other action by the Internal Revenue Service,
11 if the taxpayer filed as a member of a consolidated tax return
12 filed under IC 6-3-4-14, a combined return filed under
13 IC 6-3-2-2 or IC 6-5.5-5-1, or a return combined by the
14 department under IC 6-3-2-2(p), the final determination date
15 means the first date on which no related federal adjustments
16 arising from that audit remain to be finally determined, as
17 described in clause (A), for the entire group.
18 (C) If the federal adjustment results from filing an amended
19 federal return, a federal refund claim, or an administrative
20 adjustment request, the final determination date means the day
21 on which the amended return, refund claim, administrative
22 adjustment request, or other similar report was filed.
23 (12) "Final federal adjustment" means a federal adjustment after
24 the final determination date for that federal adjustment has
25 passed.
26 (13) "Indirect partner" means a partner in a partnership or pass
27 through entity that itself holds an interest directly, or through
28 another indirect partner, in a partnership or pass through entity.
29 (14) "Internal Revenue Code" has the meaning set forth in
30 IC 6-3-1-11.
31 (15) "Nonresident partner" has the meaning provided in
32 IC 6-3-4-12(n).
33 (16) "Partner" means a person or entity that holds an interest
34 directly or indirectly in a partnership or other pass through entity.
35 (17) "Partner level adjustments report" means a report provided
36 by a partnership to its partners as a result of a department action
37 with regard to the partnership. A partner level adjustments report
38 does not include an amended statement provided by a partnership
39 or other entity as a result of an adjustment reported by the
40 partnership.
41 (18) "Partnership" has the meaning set forth in IC 6-3-1-19.
42 (19) "Partnership level audit" means an examination by the
2022(ts)	IN 418—LS 7237/DI 92 51
1 Internal Revenue Service at the partnership level under Sections
2 6221 through 6241 of the Internal Revenue Code, as enacted by
3 the Bipartisan Budget Act of 2015, Public Law 114-74, which
4 results in federal adjustments.
5 (20) "Partnership return" means a return required to be filed by a
6 partnership pursuant to IC 6-3-4-10. In the case of a partnership
7 that is required to withhold tax or file a composite return pursuant
8 to IC 6-3-4-12 or IC 6-5.5-2-8, the term also includes the returns
9 or schedules required for tax withholding or composite filing.
10 (21) "Pass through entity" means an entity defined in IC 6-3-1-35,
11 other than a partnership, that is not subject to tax under IC 6-3.
12 (22) "Reallocation adjustment" means a federal adjustment
13 resulting from a partnership level audit or an administrative
14 adjustment request that changes the shares of one (1) or more
15 items of partnership income, gain, loss, expense, or credit
16 allocated to direct partners. A positive reallocation adjustment
17 means the portion of a reallocation adjustment that would
18 increase federal adjusted gross income or federal taxable income
19 for one (1) or more direct partners, and a negative reallocation
20 adjustment means the portion of a reallocation adjustment that
21 would decrease federal adjusted gross income or federal taxable
22 income for one (1) or more direct partners, according to Section
23 6225 of the Internal Revenue Code and the regulations under that
24 section.
25 (23) "Resident partner" means a partner that is not a nonresident
26 partner.
27 (24) "Review year" means the taxable year of a partnership that
28 is subject to a partnership level audit, an administrative
29 adjustment request, or an amended federal return that results in
30 federal adjustments, regardless of whether any federal tax
31 determined to be due is the responsibility of the partnership or
32 partners.
33 (25) "Statement" means a form or schedule prescribed by the
34 department through which a partnership or pass through entity
35 reports tax attributes to its owners or beneficiaries.
36 (26) "Tax attribute" means any item of income, deduction, credit,
37 receipts for apportionment, or other amount or status that
38 determines a partner's liability under IC 6-3, IC 6-3.6, or IC 6-5.5.
39 (27) "Taxable year" means, in the case of a partnership, the year
40 or partial year for which a partnership files a return for state and
41 federal purposes and, in the case of a partner, the taxable year in
42 which the partner reports tax attributes from the partnership.
2022(ts)	IN 418—LS 7237/DI 92 52
1 (28) "Taxpayer" has the meaning set forth in IC 6-3-1-15 (in the
2 case of the adjusted gross income tax) and IC 6-5.5-1-17 (in the
3 case of the financial institutions tax) and, unless the context
4 clearly indicates otherwise, includes a partnership subject to a
5 partnership level audit or a partnership that has made an
6 administrative adjustment request, as well as a tiered partner of
7 that partnership.
8 (29) "Tiered partner" means any partner that is a partnership or
9 pass through entity.
10 (30) "Unrelated business taxable income" has the meaning set
11 forth in Section 512 of the Internal Revenue Code.
12 SECTION 8. IC 6-3-4.5-9, AS AMENDED BY P.L.137-2022,
13 SECTION 46, AND AS AMENDED BY P.L.138-2022, SECTION 7,
14 IS CORRECTED AND AMENDED TO READ AS FOLLOWS
15 [EFFECTIVE JULY 1, 2022]: Sec. 9. (a) Partnerships and partners
16 shall report final federal adjustments arising from a partnership level
17 audit or an administrative adjustment request and make payments as
18 required under this section.
19 (b) Final federal adjustments subject to the requirements of this
20 section, except those subject to a properly made election under
21 subsection (c), shall be reported as follows:
22 (1) Not later than the applicable deadline, the partnership shall:
23 (A) file an amended partnership return for the review year and
24 any other taxable year affected by the final federal adjustments
25 with the department as provided in section 8 of this chapter
26 and provide any other information required by the department;
27 (B) notify each of its direct partners of their distributive share
28 of the final federal adjustments as provided in section 8 of this
29 chapter for all affected taxable years for which the partnership
30 filed an amended partnership return by an amended statement
31 or a report in the form and manner prescribed by the
32 department; and
33 (C) file an amended composite return for direct partners and
34 an amended withholding return for direct partners for the
35 review year and any affected taxable years as otherwise
36 required by IC 6-3-4-12 or IC 6-5.5-2-8 and pay any tax due
37 for the taxable years.
38 (2) Each direct partner that is subject to tax under IC 6-3,
39 IC 6-3.6, or IC 6-5.5 shall, on or before the applicable deadline:
40 (A) file an amended return as provided in section 8 of this
41 chapter reporting their distributive share of the adjustments
42 reported to them under subdivision (1)(B) for the taxable year
2022(ts)	IN 418—LS 7237/DI 92 53
1 in which affected taxable year attributes would be reported by
2 the direct partner as provided in section 8 of this chapter; and
3 (B) pay any additional amount of tax due as if final federal
4 partnership adjustments had been properly reported, less any
5 credit for related amounts paid or withheld and remitted on
6 behalf of the direct partner.
7 (3) Each tiered partner shall treat any final federal partnership
8 adjustments under this section in a manner consistent with the
9 treatment of tiered partners under section 8 of this chapter.
10 (c) Except as provided in subsection (d), an audited partnership
11 making an election under this subsection shall:
12 (1) not later than the applicable deadline, file an amended
13 partnership return for the review year and for any other affected
14 taxable year elected by the audited partnership, including
15 information as required by the department, and notify the
16 department that it is making the election under this subsection;
17 and
18 (2) not later than ninety (90) days after the applicable deadline,
19 pay an amount, determined as follows, in lieu of taxes owed by its
20 direct or indirect partners:
21 (A) Exclude from final federal adjustments the distributive
22 share of these adjustments reported to a direct exempt partner
23 that is not unrelated business income.
24 (B) For the total distributive shares of the remaining final
25 federal adjustments reported to direct corporate partners and
26 to direct exempt partners, apportion and allocate such
27 adjustments as provided under IC 6-3-2-2 or IC 6-3-2-2.2 (in
28 the case of the adjusted gross income tax) or IC 6-5.5-4 (in the
29 case of the financial institutions tax), and multiply the
30 resulting amount by the tax rate for the taxable year under
31 IC 6-3-2-1(b), IC 6-3-2-1(c), IC 6-3-2-1.5, or IC 6-5.5-2-1, as
32 applicable.
33 (C) For the total distributive shares of the remaining final
34 federal adjustments reported to nonresident direct partners
35 other than tiered partners or corporate partners, determine the
36 amount of such adjustments which is Indiana source income
37 under IC 6-3-2-2 or IC 6-3-2-2.2, and multiply the resulting
38 amount by the tax rate under IC 6-3-2-1(a), IC 6-3-2-1(b), and
39 if applicable IC 6-3.6. If a partnership is unable to determine
40 whether a nonresident is subject to tax under IC 6-3.6, or to
41 determine in what county the nonresident is subject to tax
42 under IC 6-3.6, tax shall also be imposed at the highest rate for
2022(ts)	IN 418—LS 7237/DI 92 54
1 which a county imposes a tax under IC 6-3.6 for the taxable
2 year.
3 (D) For the total distributive shares of the remaining final
4 federal adjustments reported to tiered partners:
5 (i) determine the amount of any adjustment that is of a type
6 that it would be subject to sourcing in Indiana under
7 IC 6-3-2-2, IC 6-3-2-2.2, or IC 6-5.5-4, as applicable, and
8 determine the portion of this amount that would be sourced
9 to Indiana;
10 (ii) determine the amount of any adjustment that is of a type
11 that it would not be subject to sourcing to Indiana by a
12 nonresident partner under IC 6-3-2-2, IC 6-3-2-2.2, or
13 IC 6-5.5-4, as applicable;
14 (iii) determine the portion of the amount determined under
15 item (ii) that can be established, as prescribed by the
16 department by rule under IC 4-22-2, to be properly allocable
17 to nonresident indirect partners or other partners not subject
18 to tax on the adjustments; and
19 (iv) multiply the sum of the amounts determined in items (i)
20 and (ii) reduced by the amount determined in item (iii) by
21 the highest combined rate for the review taxable year under
22 IC 6-3-2-1(a) IC 6-3-2-1(b) and IC 6-3.6 for any county, the
23 rate under IC 6-3-2-1(b), IC 6-3-2-1(c), or the rate under
24 6-5.5-2-1 for the taxable year, whichever is highest.
25 (E) For the total distributive shares of the remaining final
26 federal adjustments reported to resident individual, estate, or
27 trust direct partners, multiply that amount by the tax rate under
28 IC 6-3-2-1(a) IC 6-3-2-1(b) and IC 6-3.6. If a partnership does
29 not reasonably ascertain the county of residence for an
30 individual direct partner, the rate under IC 6-3.6 for that
31 partner shall be treated as the highest rate imposed in any
32 county under IC 6-3.6 for the taxable year.
33 (F) Add an amount equal to any credit reduction under
34 IC 6-3-3, IC 6-3.1, and IC 6-5.5 attributable as a result of
35 final federal adjustments.
36 (F) (G) Add the amounts determined in clauses (B), (C),
37 (D)(iv), and (E), and (F). For purposes of determining interest
38 and penalties, the due date of payment shall be the due date of
39 the partnership's return under IC 6-3-4-10 for the taxable year,
40 determined without regard to any extensions.
41 If a partnership has made an election under this chapter to report and
42 remit all tax otherwise due at the partnership level for a taxable year,
2022(ts)	IN 418—LS 7237/DI 92 55
1 the partnership shall be considered to have made a timely election
2 under this subsection with regard to any changes arising from an
3 amended return under this section for that taxable year.
4 (d) Final federal adjustments subject to an election under subsection
5 (c) shall not include:
6 (1) the distributive share of final federal adjustments that would
7 constitute income derived from a partnership to any direct or
8 indirect partner that is a corporation taxable under IC 6-3-2-1(b),
9 IC 6-3-2-1(c), IC 6-3-2-1.5, or IC 6-5.5-2-1 and is considered
10 unitary to the partnership;
11 (2) any final federal adjustments resulting from an administrative
12 adjustment request; or
13 (3) any other circumstances that the department determines would
14 result in avoidance or evasion of any tax otherwise due from one
15 (1) or more partners under IC 6-3 or IC 6-5.5.
16 (e) Notwithstanding IC 6-3-4-11, an audited partnership not
17 otherwise subject to any reporting or payment obligations to Indiana
18 that makes an election under subsection (c) consents to be subject to
19 Indiana law related to reporting, assessment, payment, and collection
20 of Indiana tax calculated under the election.
21 SECTION 9. IC 6-3-4.5-18, AS AMENDED BY P.L.137-2022,
22 SECTION 50, AND AS AMENDED BY P.L.138-2022, SECTION 8,
23 IS CORRECTED AND AMENDED TO READ AS FOLLOWS
24 [EFFECTIVE JULY 1, 2022]: Sec. 18. (a) If a partnership or tiered
25 partner is required to issue a report, issue an amended statement, or
26 issue other information to a partner, owner, or beneficiary under this
27 chapter, and does not issue such report, statement, or information
28 within the period such issuance is required under this chapter, the
29 partnership or tiered partner shall be liable for any tax that otherwise
30 may be due from the partner, owner, or beneficiary, notwithstanding
31 any other provision in IC 6-3 or IC 6-5.5. The tax rate under this
32 section shall be computed at the highest rate for the taxable year under:
33 (1) IC 6-3-2-1(a), IC 6-3-2-1(b), plus the highest rate imposed in
34 any county under IC 6-3.6;
35 (2) IC 6-3-2-1(b); IC 6-3-2-1(c); or
36 (3) IC 6-5.5-2-1;
37 unless the partnership or tiered partner can establish that a lower rate
38 should apply, the partnership or tiered partner has made an election to
39 be subject to tax under sections 6, 8, or 9 of this chapter, or to the
40 extent the partnership, tiered partner, or the department can determine
41 that the tax was otherwise properly reported and remitted. Such tax
42 shall be considered to be due on the due date of the partnership's or
2022(ts)	IN 418—LS 7237/DI 92 56
1 tiered partner's return for the taxable year, determined without regard
2 to extensions.
3 (b) If a partnership or tiered partner issues the report, amended
4 statement, or other information:
5 (1) to an address that the partnership or tiered partner knows or
6 reasonably should know is incorrect; or
7 (2) if the report, amended statement, or other information not
8 described in subdivision (1) is returned and the partnership or
9 tiered partner:
10 (A) fails to take reasonable steps to determine a proper address
11 for reissuance within thirty (30) days after the report, amended
12 statement, or other information is returned; or
13 (B) takes such steps and fails to reissue the report, amended
14 statement, or other information to a proper address within
15 thirty (30) days after the report, amended statement, or other
16 information is returned;
17 such report, amended statement, or other information shall be
18 considered to have not been issued for purposes of this section.
19 (c) The department may issue a proposed assessment under this
20 section not later than three (3) years after the department receives a
21 return or amended return from the partnership or tiered partner for
22 which the partnership or tiered partner fails to issue reports, amended
23 statements, or other information, or from the date a partnership is
24 required to issue partner level adjustments reports to its partners.
25 (d) If:
26 (1) a direct or indirect partner files and remits the tax otherwise
27 due under this section, the assessment to the partnership or tiered
28 partner under this section shall be reduced by the portion of the
29 tax attributable to the direct or indirect partner; and
30 (2) a partnership or tiered partner files and remits the tax under
31 this section, such tax shall be treated as payment of tax to the
32 direct or indirect partners. However, in no event shall the direct
33 or indirect partners be permitted a refund of tax paid by a
34 partnership or tiered partner under this section unless otherwise
35 permitted under this chapter or IC 6-8.1-9-1.
36 (e) Nothing in this section shall be construed to relieve a partnership
37 or tiered partner from any duty to issue a report, amended statement, or
38 other information otherwise required under this chapter or under any
39 other provision of IC 6-3 or IC 6-5.5. If a partnership or tiered partner
40 issues a report, amended statement, or other information provided
41 under this chapter after the date otherwise required for issuance, the
42 department may grant relief to any tiered partner, direct partner, or
2022(ts)	IN 418—LS 7237/DI 92 57
1 indirect partner affected by the late issuance, including extension of
2 applicable deadlines.
3 SECTION 10. IC 8-23-20-25.6, AS AMENDED BY P.L.97-2022,
4 SECTION 1, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
5 JULY 1, 2022]: Sec. 25.6. (a) As used in this section, "market area"
6 means a point within the same county as the prior location of an
7 outdoor advertising sign.
8 (b) This section applies only to an outdoor advertising sign located
9 along the interstate and primary system, as defined in 23 U.S.C. 131(t)
10 on June 1, 1991, or any other highway where control of outdoor
11 advertising signs is required under 23 U.S.C. 131.
12 (c) If an outdoor advertising sign is no longer visible or becomes
13 obstructed, or must be moved or removed, due to a noise abatement or
14 safety measure, grade changes, construction, directional sign, highway
15 widening, or aesthetic improvement made by any agency of the state
16 along the interstate and primary system or any other highway, the
17 owner or operator of the outdoor advertising sign, to the extent allowed
18 by federal or state law, may:
19 (1) elevate a conforming outdoor advertising sign; or
20 (2) relocate a conforming or nonconforming outdoor advertising
21 sign to a point within the market area, if the new location of the
22 outdoor advertising sign complies with the applicable spacing
23 requirements and is located in land zoned for commercial or
24 industrial purposes or unzoned areas used for commercial or
25 industrial purposes.
26 (d) If within one (1) year of an action being filed under IC 32-24, an
27 owner can demonstrate that the owner has made good faith efforts to
28 relocate a conforming or nonconforming outdoor advertising sign to a
29 conforming location within the market area, but the owner has not
30 obtained a new conforming location, the outdoor advertising sign will
31 be treated as if it cannot be relocated within the market area.
32 Notwithstanding subsection (e) and IC 8-23-20.5, if an outdoor
33 advertising sign cannot be elevated or relocated to a conforming
34 location and elevation within the market area, the removal or relocation
35 of the outdoor advertising sign constitutes a taking of a property
36 interest and the owner must be compensated under section 27 of this
37 chapter. Notwithstanding subsections (d) and (g), if a conforming
38 outdoor advertising sign cannot be elevated or relocated within the
39 market area, the removal or relocation of the conforming outdoor
40 advertising sign constitutes a total taking of a real property interest,
41 including the sign structure, and the owner must be compensated under
42 section 27 of this chapter.
2022(ts)	IN 418—LS 7237/DI 92 58
1 (e) The county or municipality, under IC 36-7-4, may, if necessary,
2 provide for the elevation or relocation by ordinance for a special
3 exception to the zoning ordinance of the county or municipality.
4 (f) The elevated outdoor advertising sign or outdoor advertising sign
5 to be relocated, to the extent allowed by federal or state law, may be
6 modified:
7 (1) to elevate the sign to make the entire advertising content of the
8 sign visible;
9 (2) to an angle to make the entire advertising content of the sign
10 visible; and
11 (3) in size or material type, at the expense of:
12 (A) the owner, if the modification in size or material type of
13 the outdoor advertising sign is by choice of the owner; or
14 (B) the department, if the modification in size or material type
15 of the outdoor advertising sign is required for the outdoor
16 advertising sign to comply with IC 22-13.
17 (g) This section does not exempt an owner or operator of a sign from
18 submitting to the department any application or fee required by law.
19 (h) At least twelve (12) months before the filing of an eminent
20 domain action to acquire an outdoor advertising sign under IC 32-24,
21 the department must provide written notice to the representative of the
22 sign owner identified on the outdoor advertising sign permit that is on
23 file with the Indiana department of transportation that a project has
24 been planned that may impact the outdoor advertising sign.
25 (i) If the agency fails to provide notice required by subsection (h)
26 within twelve (12) months of an action being filed against an owner
27 under IC 32-24, the owner may receive reasonable compensation for
28 losses associated with the failure to receive timely notice. However,
29 failure to send notice required by subsection (h) is not a basis of an
30 objection to a proceeding under IC 32-24-1-8.
31 SECTION 11. IC 16-19-3-27.5, AS AMENDED BY P.L.143-2022,
32 SECTION 27, AND AS AMENDED BY P.L.167-2022, SECTION 4,
33 IS CORRECTED AND AMENDED TO READ AS FOLLOWS
34 [EFFECTIVE JULY 1, 2022]: Sec. 27.5. (a) As used in this section,
35 "technology new to Indiana" (referred to in this section as "TNI")
36 means sewage treatment or disposal methods, processes, or equipment
37 that are not described in the administrative rules of the state department
38 or the executive board concerning residential onsite sewage systems
39 (410 IAC 6-8.3) or commercial onsite sewage systems (410
40 IAC 6-10.1).
41 (b) The state department shall establish and maintain a technical
42 review panel consisting of individuals with technical or scientific
2022(ts)	IN 418—LS 7237/DI 92 59
1 knowledge relating to onsite sewage systems. The technical review
2 panel shall:
3 (1) decide under subsection (f) whether to approve:
4 (A) proprietary residential wastewater treatment devices; and
5 (B) proprietary commercial wastewater treatment devices;
6 for general use in Indiana;
7 (2) biannually review the performance of residential septic
8 systems and commercial onsite sewage systems;
9 (3) assist the state department in developing standards and
10 guidelines for proprietary residential wastewater treatment
11 devices and proprietary commercial wastewater treatment
12 devices; and
13 (4) assist the executive board and the state department in updating
14 rules adopted under sections section 4 and 5 of this chapter
15 concerning residential septic systems and commercial onsite
16 sewage systems.
17 (c) The technical review panel shall include the following:
18 (1) A member of the staff of the state department, who shall serve
19 as the chair.
20 (2) A local health department environmental health specialist
21 appointed by the governor.
22 (3) An Indiana professional engineer registered under IC 25-31-1
23 representing the American Council of Engineering Companies.
24 (4) A representative of the Indiana Builders Association.
25 (5) An Indiana registered professional soil scientist (as defined in
26 IC 25-31.5-1-6) representing the Indiana Registry of Soil
27 Scientists.
28 (6) A representative of an Indiana college or university with a
29 specialty in engineering, soil science, environmental health, or
30 biology appointed by the governor.
31 (7) A representative of the Indiana Onsite Wastewater
32 Professionals Association.
33 (8) An Indiana onsite sewage system contractor appointed by the
34 governor.
35 (9) A representative of the Indiana State Building and
36 Construction Trades Council.
37 All members of the technical review panel are voting members.
38 (d) In the case of a tie vote of the technical review panel, the
39 technical review panel shall, not more than seven (7) days after the day
40 of the tie vote:
41 (1) contact the applicant by phone call and by mail; and
42 (2) request more information or provide an explanation of how the
2022(ts)	IN 418—LS 7237/DI 92 60
1 applicant can modify the application to make it more complete.
2 The technical review panel shall review any new information provided
3 by the applicant and vote again on the application not more than thirty
4 (30) days after receiving the information.
5 (e) The technical review panel shall do the following:
6 (1) Receive applications for the approval of TNI for general use
7 in:
8 (A) residential septic systems under sections 4 and 5 of this
9 chapter, section 27 of this chapter and IC 16-41-25; and
10 (B) commercial onsite sewage systems under sections 4 and 5
11 of this chapter, section 27 of this chapter and IC 16-19-3.5.
12 (2) Meet at least four (4) times per year to review applications
13 described in subdivision (1).
14 (3) Notify each person who submits an application described in
15 subdivision (1):
16 (A) that the person's application has been received by the
17 technical review panel; and
18 (B) of whether the application is complete;
19 not later than thirty (30) days after the technical review panel
20 receives the application.
21 (4) Inform each person who submits an application described in
22 subdivision (1) of:
23 (A) a tentative decision of the technical review panel; or
24 (B) the technical review panel's final decision under
25 subsection (f);
26 concerning the application not more than ninety (90) days after
27 the technical review panel notifies the person under subdivision
28 (3) that the panel has received the person's application.
29 (f) In response to each application described in subsection (e)(1),
30 the technical review panel shall make, and inform the applicant of, one
31 (1) of the following final decisions:
32 (1) That the TNI to which the application relates is approved for
33 general use in Indiana.
34 (2) That the TNI to which the application relates is approved for
35 use in Indiana with certain conditions, which may include:
36 (A) a requirement that the TNI be used initially only in a pilot
37 project;
38 (B) restrictions on the number or type of installations of the
39 TNI;
40 (C) sampling and analysis requirements for TNI involving or
41 comprising a secondary treatment system;
42 (D) requirements relating to training concerning the TNI;
2022(ts)	IN 418—LS 7237/DI 92 61
1 (E) requirements concerning the operation and maintenance of
2 the TNI; or
3 (F) other requirements.
4 (3) That the TNI to which the application relates is approved on
5 a project-by-project basis.
6 (4) That the TNI is not approved for use in Indiana, which must
7 be accompanied by a statement of the reason for the decision.
8 (g) If the technical review panel makes a decision under subsection
9 (f)(4) that the TNI is not approved for use in Indiana, the applicant
10 may:
11 (1) submit a new application to the technical review panel under
12 this section; or
13 (2) file a petition for review of the technical review panel's
14 decision under IC 4-21.5-3.
15 (h) If the technical review panel fails to notify a person who submits
16 an application of the technical review panel's tentative decision or final
17 recommendation within ninety (90) days after receiving the application
18 as required by subsection (e)(4), the person who submitted the
19 application may use the TNI to which the application relates in a single
20 residential septic system or commercial onsite sewage system, as if the
21 TNI had been approved only for use in a pilot project.
22 (i) The technical review panel shall decide that the TNI to which an
23 application relates is approved for general use in Indiana if:
24 (1) the TNI has been certified as meeting the NSF/ANSI 40
25 Standard;
26 (2) a proposed Indiana design and installation manual for the TNI
27 is submitted with the permit application; and
28 (3) the technical review panel certifies that the proposed Indiana
29 design and installation manual meets the vertical and horizontal
30 separation, sizing, and soil loading criteria of the state
31 department.
32 (j) Subsection (k) applies if:
33 (1) a particular TNI meets the requirements of NSF/ANSI 40,
34 NSF/ANSI 245, or NSF/ANSI 350;
35 (2) the proposed Indiana design and installation manual for the
36 TNI meets the vertical and horizontal separation, sizing, and soil
37 loading criteria of the state department; and
38 (3) an Indiana professional engineer registered under IC 25-31-1
39 prepares site specific plans for the use of the TNI for a residential
40 or commercial application.
41 (k) In a case described in subsection (j):
42 (1) if the TNI is to be used in a residential application, the site
2022(ts)	IN 418—LS 7237/DI 92 62
1 specific plans prepared under subsection (j)(3), after being
2 submitted to the local health department of the county, city, or
3 multiple county unit in which the TNI would be installed, may be
4 approved by the local health department within the period set
5 forth in IC 16-41-25-1(a); and
6 (2) if the TNI is to be used in a commercial application, the site
7 specific plans prepared under subsection (j)(3) shall be approved
8 by the state department upon submission of the site specific plans.
9 (l) A local health department may not refuse an application for a
10 permit for the construction or installation of a residential onsite
11 sewage system (as defined in IC 16-41-25-0.4) solely because the
12 residential onsite sewage system has not been used previously in the
13 jurisdiction of the local health department or is unfamiliar to the local
14 health department, if either of the following apply:
15 (1) The residential onsite sewage system has been approved by
16 the technical review panel under this section for general use in
17 Indiana.
18 (2) The residential onsite sewage system:
19 (A) is based on one (1) or more sewage treatment or disposal
20 methods or processes; or
21 (B) incorporates equipment;
22 approved by the technical review panel under this section for
23 general use in Indiana.
24 SECTION 12. IC 16-41-25-1, AS AMENDED BY P.L.104-2022,
25 SECTION 119, AND AS AMENDED BY P.L.167-2022, SECTION 7,
26 IS CORRECTED AND AMENDED TO READ AS FOLLOWS
27 [EFFECTIVE JULY 1, 2022]: Sec. 1. (a) The state department shall
28 adopt rules under IC 4-22-2 that provide for a reasonable period not
29 exceeding thirty (30) days in which a plan review and permit for a
30 residential septic systems onsite sewage system must be approved or
31 disapproved.
32 (b) This subsection applies to a county with a population of more
33 than eighty thousand (80,000) and less than eighty thousand four
34 hundred (80,400). As used in this subsection, "fill soil" means soil
35 transported and deposited by humans or soil recently transported and
36 deposited by natural erosion forces. A rule that the state department
37 adopts concerning the installation of residential septic onsite sewage
38 systems in fill soil may not prohibit the installation of a residential
39 septic onsite sewage system in fill soil on a plat if:
40 (1) before the effective date of the rule, the plat of the affected lot
41 was recorded;
42 (2) there is not an available sewer line within seven hundred fifty
2022(ts)	IN 418—LS 7237/DI 92 63
1 (750) feet of the property line of the affected lot; and
2 (3) the local health department determines that the soil, although
3 fill soil, is suitable for the installation of a residential septic onsite
4 sewage system.
5 SECTION 13. IC 20-28-9-1.5, AS AMENDED BY P.L.134-2022,
6 SECTION 2, AND AS AMENDED BY P.L.168-2022, SECTION 15,
7 IS CORRECTED AND AMENDED TO READ AS FOLLOWS
8 [EFFECTIVE JULY 1, 2022]: Sec. 1.5. (a) This subsection governs
9 salary increases for a teacher employed by a school corporation.
10 Compensation attributable to additional degrees or graduate credits
11 earned before the effective date of a local compensation plan created
12 under this chapter before July 1, 2015, shall continue for school years
13 beginning after June 30, 2015. Compensation attributable to additional
14 degrees for which a teacher has started course work before July 1,
15 2011, and completed course work before September 2, 2014, shall also
16 continue for school years beginning after June 30, 2015. For school
17 years beginning after June 30, 2015, 2022, a school corporation may
18 provide a supplemental payment to a teacher in excess of the salary
19 specified in the school corporation's compensation plan. under any of
20 the following circumstances:
21 (1) The teacher:
22 (A) teaches an advanced placement course or a Cambridge
23 International course; or
24 (B) has earned a master's degree from an accredited
25 postsecondary educational institution in a content area
26 directly related to the subject matter of:
27 (i) a dual credit course; or
28 (ii) another course;
29 taught by the teacher.
30 (2) Beginning after June 30, 2018, the teacher:
31 (A) is a special education professional; or
32 (B) teaches in the areas of science, technology, engineering,
33 or mathematics.
34 (3) Beginning after June 30, 2019, the teacher teaches a career
35 or technical education course.
36 In addition, a supplemental payment may be made to an elementary
37 school teacher who earns a master's degree in math, reading, or
38 literacy. A supplement provided under this subsection is not subject to
39 collective bargaining but a discussion of the supplement must be held.
40 Such a supplement is in addition to any increase permitted under
41 subsection (b).
42 (b) Increases or increments in a local salary range must be based
2022(ts)	IN 418—LS 7237/DI 92 64
1 upon a combination of the following factors:
2 (1) A combination of the following factors taken together may
3 account for not more than fifty percent (50%) of the calculation
4 used to determine a teacher's increase or increment:
5 (A) The number of years of a teacher's experience.
6 (B) The possession of either:
7 (i) additional content area degrees beyond the requirements
8 for employment; or
9 (ii) additional content area degrees and credit hours beyond
10 the requirements for employment, if required under an
11 agreement bargained under IC 20-29.
12 (2) The results of an evaluation conducted under IC 20-28-11.5.
13 (3) The assignment of instructional leadership roles, including the
14 responsibility for conducting evaluations under IC 20-28-11.5.
15 (4) The academic needs of students in the school corporation.
16 (c) To provide greater flexibility and options, a school corporation
17 may differentiate the amount of salary increases or increments
18 determined for teachers. A school corporation shall base a
19 differentiated amount under this subsection on reasons the school
20 corporation determines are appropriate, which may include the:
21 (1) subject or subjects including the subjects described in
22 subsection (a)(2), taught by a given teacher;
23 (2) importance of retaining a given teacher at the school
24 corporation; and
25 (3) need to attract an individual with specific qualifications to fill
26 a teaching vacancy; and
27 (4) offering of a new program or class.
28 (d) A school corporation may provide differentiated increases or
29 increments under subsection (b), and in excess of the percentage
30 specified in subsection (b)(1), in order to:
31 (1) reduce the gap between the school corporation's minimum
32 teacher salary and the average of the school corporation's
33 minimum and maximum teacher salaries; or
34 (2) allow teachers currently employed by the school corporation
35 to receive a salary adjusted in comparison to starting base salaries
36 of new teachers.
37 (e) Except as provided in subsection (f), a teacher rated ineffective
38 or improvement necessary under IC 20-28-11.5 may not receive any
39 raise or increment for the following year if the teacher's employment
40 contract is continued. The amount that would otherwise have been
41 allocated for the salary increase of teachers rated ineffective or
42 improvement necessary shall be allocated for compensation of all
2022(ts)	IN 418—LS 7237/DI 92 65
1 teachers rated effective and highly effective based on the criteria in
2 subsection (b).
3 (f) Subsection (e) does not apply to a teacher in the first two (2) full
4 school years that the teacher provides instruction to students in
5 elementary school or high school. If a teacher provides instruction to
6 students in elementary school or high school in another state, any full
7 school year, or its equivalent in the other state, that the teacher provides
8 instruction counts toward the two (2) full school years under this
9 subsection.
10 (g) A teacher who does not receive a raise or increment under
11 subsection (e) may file a request with the superintendent or
12 superintendent's designee not later than five (5) days after receiving
13 notice that the teacher received a rating of ineffective. The teacher is
14 entitled to a private conference with the superintendent or
15 superintendent's designee.
16 (h) The Indiana education employment relations board established
17 in IC 20-29-3-1 shall publish a model compensation plan with a model
18 salary range that a school corporation may adopt.
19 (i) Each school corporation shall submit its local compensation plan
20 to the Indiana education employment relations board. For a school year
21 beginning after June 30, 2015, a local compensation plan must specify
22 the range for teacher salaries. The Indiana education employment
23 relations board shall publish the local compensation plans on the
24 Indiana education employment relations board's Internet web site.
25 (j) The Indiana education employment relations board shall review
26 a compensation plan for compliance with this section as part of its
27 review under IC 20-29-6-6.1. The Indiana education employment
28 relations board has jurisdiction to determine compliance of a
29 compensation plan submitted under this section.
30 (k) This chapter may not be construed to require or allow a school
31 corporation to decrease the salary of any teacher below the salary the
32 teacher was earning on or before July 1, 2015, if that decrease would
33 be made solely to conform to the new compensation plan.
34 (l) After June 30, 2011, all rights, duties, or obligations established
35 under IC 20-28-9-1 before its repeal are considered rights, duties, or
36 obligations under this section.
37 (m) An employment agreement described in IC 20-28-6-7.3 between
38 an adjunct teacher and a school corporation is not subject to this
39 section.
40 SECTION 14. IC 20-30-2-4, AS AMENDED BY P.L.130-2022,
41 SECTION 3, AND AS AMENDED BY P.L.139-2022, SECTION 14,
42 IS CORRECTED AND AMENDED TO READ AS FOLLOWS
2022(ts)	IN 418—LS 7237/DI 92 66
1 [EFFECTIVE JULY 1, 2022]: Sec. 4. (a) Subject to subsection (b), (c),
2 if a school corporation fails to conduct the minimum number of student
3 instructional days during a school year as required under section 3 of
4 this chapter, the department shall reduce the August tuition support
5 distribution to that school corporation for a school year by an amount
6 determined as follows:
7 STEP ONE: Determine the remainder of:
8 (A) the amount of the total tuition support allocated to the
9 school corporation for the particular school year; minus
10 (B) that part of the total tuition support allocated to the school
11 corporation for that school year with respect to student
12 instructional days one hundred seventy-six (176) through one
13 hundred eighty (180).
14 STEP TWO: Subtract the number of student instructional days
15 that the school corporation conducted from one hundred eighty
16 (180).
17 STEP THREE: Determine the lesser of five (5) or the remainder
18 determined under STEP TWO.
19 STEP FOUR: Divide the amount subtracted under STEP ONE (B)
20 by five (5).
21 STEP FIVE: Multiply the quotient determined under STEP FOUR
22 by the number determined under STEP THREE.
23 STEP SIX: Subtract the number determined under STEP THREE
24 from the remainder determined under STEP TWO.
25 STEP SEVEN: Divide the remainder determined under STEP
26 ONE by one hundred seventy-five (175).
27 STEP EIGHT: Multiply the quotient determined under STEP
28 SEVEN by the remainder determined under STEP SIX.
29 STEP NINE: Add the product determined under STEP FIVE to
30 the product determined under STEP EIGHT.
31 (b) If the total amount of state tuition support that a school
32 corporation receives or will receive during a school year decreases
33 under this section by an amount that is equal to or more than two
34 hundred fifty thousand dollars ($250,000) from the amount the school
35 corporation would otherwise be eligible to receive during the school
36 year as determined under IC 20-43, the budget committee shall review
37 the amount of and the reason for the decrease before implementation
38 of the decrease.
39 (b) (c) If fewer than all of the schools in a school corporation fail
40 to conduct the minimum number of student instructional days during
41 a school year as required under section 3 of this chapter, the reduction
42 in August tuition support required by this section shall take into
2022(ts)	IN 418—LS 7237/DI 92 67
1 account only the schools in the school corporation that failed to
2 conduct the minimum number of student instructional days and only
3 the grades for which the required number of student instructional days
4 was not conducted.
5 SECTION 15. IC 25-22.5-1-1.1, AS AMENDED BY P.L.128-2022,
6 SECTION 2, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
7 JULY 1, 2022]: Sec. 1.1. As used in this article:
8 (a) "Practice of medicine or osteopathic medicine" means any one
9 (1) or a combination of the following:
10 (1) Holding oneself out to the public as being engaged in:
11 (A) the diagnosis, treatment, correction, or prevention of any
12 disease, ailment, defect, injury, infirmity, deformity, pain, or
13 other condition of human beings;
14 (B) the suggestion, recommendation, or prescription or
15 administration of any form of treatment, without limitation;
16 (C) the performing of any kind of surgical operation upon a
17 human being, including tattooing (except for providing a tattoo
18 as defined in IC 35-45-21-4(a)), in which human tissue is cut,
19 burned, or vaporized by the use of any mechanical means,
20 laser, or ionizing radiation, or the penetration of the skin or
21 body orifice by any means, for the intended palliation, relief,
22 or cure; or
23 (D) the prevention of any physical, mental, or functional
24 ailment or defect of any person.
25 (2) The maintenance of an office or a place of business for the
26 reception, examination, or treatment of persons suffering from
27 disease, ailment, defect, injury, infirmity, deformity, pain, or other
28 conditions of body or mind.
29 (3) Attaching to a name, either alone or in connection with other
30 words, the designation or term:
31 (A) "doctor of medicine";
32 (B) "M.D.";
33 (C) "doctor of osteopathy";
34 (D) "D.O.";
35 (E) "physician";
36 (F) "osteopath";
37 (G) "osteopathic medical physician";
38 (H) "surgeon";
39 (I) "physician and surgeon";
40 (J) "anesthesiologist";
41 (K) "cardiologist";
42 (L) "dermatologist";
2022(ts)	IN 418—LS 7237/DI 92 68
1 (M) "endocrinologist";
2 (N) "gastroenterologist";
3 (O) "gynecologist";
4 (P) "hematologist";
5 (Q) "internist";
6 (R) "laryngologist";
7 (S) "nephrologist";
8 (T) "neurologist";
9 (U) "obstetrician";
10 (V) "oncologist";
11 (W) "ophthalmologist";
12 (X) "orthopedic surgeon";
13 (Y) "orthopedist";
14 (Z) "otologist";
15 (AA) "otolaryngologist";
16 (BB) "otorhinolaryngologist";
17 (CC) "pathologist";
18 (DD) "pediatrician";
19 (EE) "primary care physician";
20 (FF) "proctologist";
21 (GG) "psychiatrist";
22 (HH) "radiologist";
23 (II) "rheumatologist";
24 (JJ) "rhinologist";
25 (KK) "urologist";
26 (LL) "medical doctor";
27 (MM) "family practice physician"; or
28 (NN) "physiatrist".
29 This subdivision does not apply to a practitioner if the practitioner
30 has a special area of practice and the practitioner uses the
31 following format: "[The name or title of the practitioner's
32 profession] specializing in [name of specialty]".
33 (4) Nothing in subdivision (3) prevents the following:
34 (A) A practitioner from using the name or title of the
35 practitioner's profession that is allowed under the practitioner's
36 practice act or under a law in the Indiana Code.
37 (B) A practitioner who is a chiropractor (as defined in
38 IC 25-10-1-1) and who has attained diplomate status in a
39 chiropractic specialty area recognized by the American
40 Chiropractic Association, International Chiropractic
41 Chiropractors Association, or International Academy of
42 Clinical Neurology before July 1, 2025, from using a
2022(ts)	IN 418—LS 7237/DI 92 69
1 designation or term included in subdivision (3) in conjunction
2 with the name or title of the practitioner's profession.
3 (C) A practitioner who is a dentist licensed under IC 25-14-1
4 and who has completed a dental anesthesiology residency
5 recognized by the American Dental Board of Anesthesiology
6 before July 1, 2025, from using a designation or term included
7 in subdivision (3) in conjunction with the name or title of the
8 practitioner's profession.
9 (5) Providing diagnostic or treatment services to a person in
10 Indiana when the diagnostic or treatment services:
11 (A) are transmitted through electronic communications; and
12 (B) are on a regular, routine, and nonepisodic basis or under
13 an oral or written agreement to regularly provide medical
14 services.
15 In addition to the exceptions described in section 2 of this chapter,
16 a nonresident physician who is located outside Indiana does not
17 practice medicine or osteopathy in Indiana by providing a second
18 opinion to a licensee or diagnostic or treatment services to a
19 patient in Indiana following medical care originally provided to
20 the patient while outside Indiana.
21 (b) "Board" refers to the medical licensing board of Indiana.
22 (c) "Diagnose or diagnosis" means to examine a patient, parts of a
23 patient's body, substances taken or removed from a patient's body, or
24 materials produced by a patient's body to determine the source or
25 nature of a disease or other physical or mental condition, or to hold
26 oneself out or represent that a person is a physician and is so examining
27 a patient. It is not necessary that the examination be made in the
28 presence of the patient; it may be made on information supplied either
29 directly or indirectly by the patient.
30 (d) "Drug or medicine" means any medicine, compound, or
31 chemical or biological preparation intended for internal or external use
32 of humans, and all substances intended to be used for the diagnosis,
33 cure, mitigation, or prevention of diseases or abnormalities of humans,
34 which are recognized in the latest editions published of the United
35 States Pharmacopoeia or National Formulary, or otherwise established
36 as a drug or medicine.
37 (e) "Licensee" means any individual holding a valid unlimited
38 license issued by the board under this article.
39 (f) "Prescribe or prescription" means to direct, order, or designate
40 the use of or manner of using a drug, medicine, or treatment, by spoken
41 or written words or other means and in accordance with IC 25-1-9.3.
42 (g) "Physician" means any person who holds the degree of doctor of
2022(ts)	IN 418—LS 7237/DI 92 70
1 medicine or doctor of osteopathy or its equivalent and who holds a
2 valid unlimited license to practice medicine or osteopathic medicine in
3 Indiana.
4 (h) "Medical school" means a nationally accredited college of
5 medicine or of osteopathic medicine approved by the board.
6 (i) "Physician assistant" means an individual who:
7 (1) has a collaborative agreement with a physician;
8 (2) graduated from an approved physician assistant program
9 described in IC 25-27.5-2-2;
10 (3) passed the examination administered by the National
11 Commission on Certification of Physician Assistants (NCCPA)
12 and maintains certification; and
13 (4) has been licensed by the physician assistant committee under
14 IC 25-27.5.
15 (j) "Agency" refers to the Indiana professional licensing agency
16 under IC 25-1-5.
17 (k) "INSPECT program" means the Indiana scheduled prescription
18 electronic collection and tracking program established by IC 25-1-13-4.
19 SECTION 16. IC 32-22-3-4, AS ADDED BY P.L.156-2022,
20 SECTION 2, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
21 JULY 1, 2022]: Sec. 4. (a) Except as provided in section 0.5 of this
22 chapter, after June 30, 2022, a foreign business entity may not acquire
23 by grant, purchase, devise, descent, or otherwise any agricultural land
24 located within Indiana for the purposes of crop farming or timber
25 production.
26 (b) Except as provided in section 0.5 of this chapter, a foreign
27 business entity that acquired agricultural land located within Indiana
28 for the purposes of crop farming or timber production before July 1,
29 2022, may not grant, sell, or otherwise transfer the agricultural land to
30 any other foreign business entity for the purposes of crop farming or
31 timber production after June 30, 2022.
32 SECTION 17. IC 33-24-6-3, AS AMENDED BY P.L.105-2022,
33 SECTION 43, AND AS AMENDED BY P.L.147-2022, SECTION 4,
34 IS CORRECTED AND AMENDED TO READ AS FOLLOWS
35 [EFFECTIVE JULY 1, 2022]: Sec. 3. (a) The office of judicial
36 administration shall do the following:
37 (1) Examine the administrative and business methods and systems
38 employed in the offices of the clerks of court and other offices
39 related to and serving the courts and make recommendations for
40 necessary improvement.
41 (2) Collect and compile statistical data and other information on
42 the judicial work of the courts in Indiana. All justices of the
2022(ts)	IN 418—LS 7237/DI 92 71
1 supreme court, judges of the court of appeals, judges of all trial
2 courts, and any city or town courts, whether having general or
3 special jurisdiction, court clerks, court reporters, and other
4 officers and employees of the courts shall, upon notice by the
5 chief administrative officer and in compliance with procedures
6 prescribed by the chief administrative officer, furnish the chief
7 administrative officer the information as is requested concerning
8 the nature and volume of judicial business. The information must
9 include the following:
10 (A) The volume, condition, and type of business conducted by
11 the courts.
12 (B) The methods of procedure in the courts.
13 (C) The work accomplished by the courts.
14 (D) The receipt and expenditure of public money by and for
15 the operation of the courts.
16 (E) The methods of disposition or termination of cases.
17 (3) Prepare and publish reports, not less than one (1) or more than
18 two (2) times per year, on the nature and volume of judicial work
19 performed by the courts as determined by the information
20 required in subdivision (2).
21 (4) Serve the judicial nominating commission and the judicial
22 qualifications commission in the performance by the commissions
23 of their statutory and constitutional functions.
24 (5) Administer the civil legal aid fund as required by IC 33-24-12.
25 (6) Administer the court technology fund established by section
26 12 of this chapter.
27 (7) By December 31, 2013, develop and implement a standard
28 protocol for sending and receiving court data:
29 (A) between the protective order registry, established by
30 IC 5-2-9-5.5, and county court case management systems;
31 (B) at the option of the county prosecuting attorney, for:
32 (i) a prosecuting attorney's case management system;
33 (ii) a county court case management system; and
34 (iii) a county court case management system developed and
35 operated by the office of judicial administration;
36 to interface with the electronic traffic tickets, as defined by
37 IC 9-30-3-2.5; and
38 (C) between county court case management systems and the
39 case management system developed and operated by the office
40 of judicial administration.
41 The standard protocol developed and implemented under this
42 subdivision shall permit private sector vendors, including vendors
2022(ts)	IN 418—LS 7237/DI 92 72
1 providing service to a local system and vendors accessing the
2 system for information, to send and receive court information on
3 an equitable basis and at an equitable cost, and for a case
4 management system developed and operated by the office of
5 judicial administration, must include a searchable field for the
6 name and bail agent license number, if applicable, of the bail
7 agent or a person authorized by the surety that pays bail for an
8 individual as described in IC 35-33-8-3.2.
9 (8) Establish and administer an electronic system for receiving
10 information that relates to certain individuals who may be
11 prohibited from possessing a firearm for the purpose of:
12 (A) transmitting this information to the Federal Bureau of
13 Investigation for inclusion in the NICS; and
14 (B) beginning July 1, 2021, compiling and publishing certain
15 statistics related to the confiscation and retention of firearms
16 as described under section 14 of this chapter.
17 (9) Establish and administer an electronic system for receiving
18 drug related felony conviction information from courts. The office
19 of judicial administration shall notify NPLEx of each drug related
20 felony entered after June 30, 2012, and do the following:
21 (A) Provide NPLEx with the following information:
22 (i) The convicted individual's full name.
23 (ii) The convicted individual's date of birth.
24 (iii) The convicted individual's driver's license number, state
25 personal identification number, or other unique number, if
26 available.
27 (iv) The date the individual was convicted of the felony.
28 Upon receipt of the information from the office of judicial
29 administration, a stop sale alert must be generated through
30 NPLEx for each individual reported under this clause.
31 (B) Notify NPLEx if the felony of an individual reported under
32 clause (A) has been:
33 (i) set aside;
34 (ii) reversed;
35 (iii) expunged; or
36 (iv) vacated.
37 Upon receipt of information under this clause, NPLEx shall
38 remove the stop sale alert issued under clause (A) for the
39 individual.
40 (10) After July 1, 2018, establish and administer an electronic
41 system for receiving from courts felony or misdemeanor
42 conviction information for each felony or misdemeanor described
2022(ts)	IN 418—LS 7237/DI 92 73
1 in IC 20-28-5-8(c). The office of judicial administration shall
2 notify the department of education at least one (1) time each week
3 of each felony or misdemeanor described in IC 20-28-5-8(c)
4 entered after July 1, 2018, and do the following:
5 (A) Provide the department of education with the following
6 information:
7 (i) The convicted individual's full name.
8 (ii) The convicted individual's date of birth.
9 (iii) The convicted individual's driver's license number, state
10 personal identification number, or other unique number, if
11 available.
12 (iv) The date the individual was convicted of the felony or
13 misdemeanor.
14 (B) Notify the department of education if the felony or
15 misdemeanor of an individual reported under clause (A) has
16 been:
17 (i) set aside;
18 (ii) reversed; or
19 (iii) vacated.
20 (11) Perform legal and administrative duties for the justices as
21 determined by the justices.
22 (12) Provide staff support for the judicial conference of Indiana
23 established in IC 33-38-9.
24 (13) Work with the United States Department of Veterans Affairs
25 to identify and address the needs of veterans in the court system.
26 (14) If necessary for purposes of IC 35-47-16-1, issue a retired
27 judicial officer an identification card identifying the retired
28 judicial officer as a retired judicial officer.
29 (15) Establish and administer the statewide juvenile justice data
30 aggregation plan established under section 12.5 of this chapter.
31 (b) All forms to be used in gathering data must be approved by the
32 supreme court and shall be distributed to all judges and clerks before
33 the start of each period for which reports are required.
34 (c) The office of judicial administration may adopt rules to
35 implement this section.
36 SECTION 18. IC 33-34-8-1, AS AMENDED BY P.L.106-2022,
37 SECTION 4, AND AS AMENDED BY P.L.174-2022, SECTION 59,
38 IS CORRECTED AND AMENDED TO READ AS FOLLOWS
39 [EFFECTIVE JULY 1, 2022]: Sec. 1. (a) The following fees and costs
40 apply to cases in the small claims court:
41 (1) A township docket fee of five dollars ($5) plus forty-five
42 percent (45%) of the infraction or ordinance violation costs fee
2022(ts)	IN 418—LS 7237/DI 92 74
1 under IC 33-37-4-2.
2 (2) The bailiff's service of process by registered or certified mail
3 fee of fifteen dollars ($15) for each service.
4 (3) The cost for the personal service of process by the bailiff or
5 other process server of fifteen dollars ($15) for each service.
6 (4) Witness fees, if any, in the amount provided by IC 33-37-10-3
7 to be taxed and charged in the circuit court.
8 (5) A redocketing fee, if any, of five dollars ($5).
9 (6) A document storage fee under IC 33-37-5-20.
10 (7) An automated record keeping fee under IC 33-37-5-21.
11 (8) A late fee, if any, under IC 33-37-5-22.
12 (9) A public defense administration fee under IC 33-37-5-21.2.
13 (10) A judicial insurance adjustment fee under IC 33-37-5-25.
14 (11) A judicial salaries fee under IC 33-37-5-26.
15 (12) A court administration fee under IC 33-37-5-27.
16 (13) Before July 1, 2022, 2025, a pro bono legal services fee
17 under IC 33-37-5-31.
18 (14) A sheriff's service of process fee under IC 33-37-5-15 for
19 each service of process performed outside Marion County.
20 The docket fee and the cost for the initial service of process shall be
21 paid at the institution of a case. The cost of service after the initial
22 service shall be assessed and paid after service has been made. The
23 cost of witness fees shall be paid before the witnesses are called.
24 (b) If the amount of the township docket fee computed under
25 subsection (a)(1) is not equal to a whole number, the amount shall be
26 rounded to the next highest whole number.
27 SECTION 19. IC 34-18-3-2, AS AMENDED BY P.L.69-2022,
28 SECTION 12, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
29 MARCH 13, 2020 (RETROACTIVE)]: Sec. 2. (a) Except as provided
30 in subsection (b), for a health care provider to be qualified under this
31 article, the health care provider or the health care provider's insurance
32 carrier shall:
33 (1) cause to be filed with the commissioner proof of financial
34 responsibility established under IC 34-18-4; and
35 (2) pay the surcharge assessed on all health care providers under
36 IC 34-18-5.
37 (b) A health care provider who has a temporary license under
38 IC 25-1-21 IC 25-1-5.7 is qualified under this article while the
39 temporary license is in effect.
40 SECTION 20. IC 34-18-3-3, AS AMENDED BY P.L.69-2022,
41 SECTION 13, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
42 MARCH 13, 2020 (RETROACTIVE)]: Sec. 3. (a) Except as provided
2022(ts)	IN 418—LS 7237/DI 92 75
1 in subsection (b), the officers, agents, and employees of a health care
2 provider, while acting in the course and scope of their employment,
3 may be qualified under this chapter if the following conditions are met:
4 (1) The officers, agents, and employees are individually named or
5 are members of a named class in the proof of financial
6 responsibility filed by the health care provider under IC 34-18-4.
7 (2) The surcharge assessed under IC 34-18-5 is paid.
8 (b) An officer, agent, or employee of a health care provider who has
9 a temporary license under IC 25-1-21 IC 25-1-5.7 is qualified under
10 this article while the temporary license is in effect.
11 SECTION 21. IC 34-26-5-10, AS AMENDED BY P.L.159-2022,
12 SECTION 3, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
13 JULY 1, 2022]: Sec. 10. (a) Except as provided in subsection (b), If a
14 court issues:
15 (1) an order for protection ex parte effective for a period
16 described under section 9(f) of this chapter; or
17 (2) a modification of an order for protection ex parte effective for
18 a period described under section 9(f) of this chapter;
19 and provides relief under section 9(c) of this chapter, upon a request by
20 either party at any time after service of the order or modification, the
21 court shall set a date for a hearing on the petition. Except as provided
22 in subsection (c), the hearing must be held not more than thirty (30)
23 days after the request for a hearing is filed unless continued by the
24 court for good cause shown. The court shall notify both parties by first
25 class mail of the date and time of the hearing. A party may only request
26 one (1) hearing on a petition under this subsection.
27 (b) If a court issues:
28 (1) an order for protection ex parte effective for a period
29 described under section 9(g) of this chapter; or
30 (2) a modification of an order for protection ex parte effective for
31 a period described under section 9(g) of this chapter;
32 and provides relief under section 9(c) of this chapter, upon a request by
33 either party not more than thirty (30) days after service of the order or
34 modification, the court shall set a date for a hearing on the petition.
35 Except as provided in subsection (c), the hearing must be held not more
36 than thirty (30) days after the request for a hearing is filed unless
37 continued by the court for good cause shown. The court shall notify
38 both parties by first class mail of the date and time of the hearing. A
39 party may only request one (1) hearing on a petition under this
40 subsection.
41 (c) A court shall set a date for a hearing on the petition not more
42 than thirty (30) days after the filing of the petition if a court issues an
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1 order for protection ex parte or a modification of an order of protection
2 ex parte and:
3 (1) a petitioner requests or the court provides relief under section
4 9(c)(3), 9(c)(5), 9(c)(6), 9(c)(7), or 9(c)(8) of this chapter; or
5 (2) a petitioner requests relief under section 9(d)(2), 9(d)(3), or
6 9(d)(4) of this chapter.
7 The hearing must be given precedence over all matters pending in the
8 court except older matters of the same character.
9 (d) In a hearing under this section:
10 (1) relief under section 9 of this chapter is available; and
11 (2) if a respondent seeks relief concerning an issue not raised by
12 a petitioner, the court may continue the hearing at the petitioner's
13 request.
14 SECTION 22. IC 34-30-2-101.7, AS ADDED BY P.L.149-2022,
15 SECTION 20, IS REPEALED [EFFECTIVE JULY 1, 2022]. Sec.
16 101.7. IC 25-35.6-5-8 (Concerning members, officers, executive
17 director, employees, and representatives of the audiology and
18 speech-language pathology compact commission).
19 SECTION 23. IC 34-30-2.1-53, AS ADDED BY P.L.105-2022,
20 SECTION 12, IS REPEALED [EFFECTIVE JANUARY 1, 2023]. Sec.
21 53. IC 6-1.1-12-2 (Concerning a closing agent for failure to perform
22 certain tasks for purposes of obtaining a property tax deduction for the
23 property).
24 SECTION 24. IC 34-30-2.1-386.5 IS ADDED TO THE INDIANA
25 CODE AS A NEW SECTION TO READ AS FOLLOWS
26 [EFFECTIVE JULY 1, 2022]: Sec. 386.5. IC 25-35.6-5-8 (Concerning
27 members, officers, executive director, employees, and
28 representatives of the audiology and speech-language pathology
29 compact commission).
30 SECTION 25. [EFFECTIVE JULY 1, 2022] (a) The general
31 assembly recognizes that SEA 80-2022 (P.L.105-2022):
32 (1) repeals IC 34-30-2; and
33 (2) relocates the contents of IC 34-30-2 to IC 34-30-2.1;
34 effective July 1, 2022.
35 (b) The general assembly also recognizes that several acts
36 enacted in the 2022 legislative session added new sections to
37 IC 34-30-2 or amended sections within IC 34-30-2. The general
38 assembly intends to repeal IC 34-30-2 effective July 1, 2022. Except
39 as set forth in subsections (c) and (d), conflict resolution between
40 those acts and SEA 80-2022 (P.L.105-2022) was enacted in SEA
41 80-2022 (P.L.105-2022).
42 (c) SEA 5-2022 (P.L.149-2022) adds IC 34-30-2-101.7 effective
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1 July 1, 2022. This act:
2 (1) repeals IC 34-30-2-101.7, as added by SEA 5-2022
3 (P.L.149-2022); and
4 (2) relocates the text of that section to a new
5 IC 34-30-2.1-386.5;
6 effective July 1, 2022.
7 (d) HEA 1260-2022 (P.L.174-2022) amends IC 34-30-2-16.6
8 effective January 1, 2023. IC 34-30-2-16.6 was relocated by SEA
9 80-2022 (P.L.105-2022) to IC 34-30-2.1-53 effective July 1, 2022.
10 This bill repeals IC 34-30-2-16.6 effective January 1, 2023, to
11 effectuate the amendment of IC 34-30-2-16.6 intended by HEA
12 1260-2022.
13 (e) This SECTION expires December 31, 2022.
14 SECTION 26. An emergency is declared for this act.
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