Indiana 2022 Regular Session

Indiana Senate Bill SB0418 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
	1	+	Introduced Version
	2	+	SENATE BILL No. 418(ts)
	3	+	_____
	4	+	DIGEST OF INTRODUCED BILL
	5	+	Citations Affected: IC 4-10-18-10; IC 4-33-13-5; IC 5-2-1-9;
	6	+	IC 5-10-13-2; IC 6-1.1-12.1-1; IC 6-3; IC 8-23-20-25.6;
	7	+	IC 16-19-3-27.5; IC 16-41-25-1; IC 20-28-9-1.5; IC 20-30-2-4;
	8	+	IC 25-22.5-1-1.1; IC 32-22-3-4; IC 33-24-6-3; IC 33-34-8-1;
	9	+	IC 34-18-3; IC 34-26-5-10; IC 34-30.
	10	+	Synopsis: Conflict resolution and technical corrections. Resolves
	11	+	conflicts occurring in the following: (1) SEA 37-2022 and HEA
	12	+	1075-2022. (2) SEA 37-2022 and SEA 382-2022. (3) SEA 294-2022
	13	+	and HEA 1296-2022. (4) HEA 1174-2022 and HEA 1314-2022. (5)
	14	+	SEA 119-2022 and HEA 1260-2022. (6) SEA 382-2022 and HEA
	15	+	1251-2022. (7) SEA 382-2022 and HEA 1002-2022. (8) HEA
	16	+	1169-2022 and HEA 1245-2022. (9) SEA 37-2022 and HEA
	17	+	1245-2022. (10) SEA 356-2022 and HEA 1251-2022. (11) SEA
	18	+	290-2022 and HEA 1093-2022. (12) SEA 80-2022 and HEA
	19	+	1300-2022. (13) SEA 149-2022 and HEA 1260-2022. Makes technical
	20	+	corrections in various enrolled acts as follows: (1) Removes extraneous
	21	+	provisions inadvertently left in HEA 1262-2022 and HEA 1137-2022.
	22	+	(2) Corrects the name of the International Chiropractors Association in
	23	+	a provision added by SEA 239-2022. (3) Inserts a phrase inadvertently
	24	+	omitted from SEA 388-2022. (4) Corrects cross references in HEA
	25	+	1003-2022. Specifies the general assembly's intent regarding
	26	+	IC 34-30-2 and conflicts occurring in SEA 5-2022, SEA 80-2022, and
	27	+	HEA 1260-2022.
	28	+	Effective: March 13, 2020 (retroactive); March 18, 2022 (retroactive);
	29	+	April 1, 2022 (retroactive); July 1, 2022; January 1, 2023; July 1, 2023.
	30	+	Messmer, Rogers
	31	+	Rules Suspended, May 24, 2022, read first time.
	32	+	2022(ts) IN 418—LS 7237/DI 92 Introduced
1	33		Second Regular Technical Session of the 122nd General Assembly (2022)(ts)
2	34		PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana
3	35		Constitution) is being amended, the text of the existing provision will appear in this style type,
4	36		additions will appear in this style type, and deletions will appear in this style type.
5	37		Additions: Whenever a new statutory provision is being enacted (or a new constitutional
6	38		provision adopted), the text of the new provision will appear in this style type. Also, the
7	39		word NEW will appear in that style type in the introductory clause of each SECTION that adds
8	40		a new provision to the Indiana Code or the Indiana Constitution.
9	41		Conflict reconciliation: Text in a statute in this style type or this style type reconciles conflicts
10	42		between statutes enacted by the 2022 Regular Session of the General Assembly.
11		-	SENATE ENROLLED ACT No. 418(ts)
12		-	AN ACT to amend the Indiana Code concerning general provisions.
	43	+	SENATE BILL No. 418(ts)
	44	+	A BILL FOR AN ACT to amend the Indiana Code concerning
	45	+	general provisions.
13	46		Be it enacted by the General Assembly of the State of Indiana:
14		-	SECTION 1. IC 4-10-18-10, AS AMENDED BY P.L.104-2022,
15		-	SECTION 7, AND AS AMENDED BY P.L.114-2022, SECTION 5, IS
16		-	CORRECTED AND AMENDED TO READ AS FOLLOWS
17		-	[EFFECTIVE JULY 1, 2022]: Sec. 10. (a) The state board of finance
18		-	may lend money from the fund to entities listed in subsections (e)
19		-	through (k) for the purposes specified in those subsections.
20		-	(b) An entity must apply for the loan before May 1, 1989, in a form
21		-	approved by the state board of finance. As part of the application, the
22		-	entity shall submit a plan for its use of the loan proceeds and for the
23		-	repayment of the loan. Within sixty (60) days after receipt of each
24		-	application, the board shall meet to consider the application and to
25		-	review its accuracy and completeness and to determine the need for the
26		-	loan. The board shall authorize a loan to an entity that makes an
27		-	application if the board approves its accuracy and completeness and
28		-	determines that there is a need for the loan and an adequate method of
29		-	repayment.
30		-	(c) The state board of finance shall determine the terms of each
31		-	loan, which must include the following:
32		-	(1) The duration of the loan, which must not exceed twelve (12)
33		-	years.
34		-	(2) The repayment schedule of the loan, which must provide that
35		-	SEA 418(ts) 2
36		-	no payments are due during the first two (2) years of the loan.
37		-	(3) A variable rate of interest to be determined by the board and
38		-	adjusted annually. The interest rate must be the greater of:
39		-	(A) five percent (5%); or
40		-	(B) two-thirds (2/3) of the interest rate for fifty-two (52) week
41		-	United States Treasury bills on the anniversary date of the
42		-	loan, but not to exceed ten percent (10%).
43		-	(4) The amount of the loan or loans, which may not exceed the
44		-	maximum amounts established for the entity by this section.
45		-	(5) Any other conditions specified by the board.
46		-	(d) An entity may borrow money under this section by adoption of
47		-	an ordinance or a resolution and, as set forth in IC 5-1-14, may use any
48		-	source of revenue to repay a loan under this section. This section
49		-	constitutes complete authority for the entity to borrow from the fund.
50		-	If an entity described in subsection (i) fails to make any repayments of
51		-	a loan, the amount payable shall be withheld by the auditor of state
52		-	from any other money payable to the consolidated city. If any other
53		-	entity described in this section fails to make any repayments of a loan,
54		-	the amount payable shall be withheld by the auditor of state from any
55		-	other money payable to the entity. The amount withheld shall be
56		-	transferred to the fund to the credit of the entity.
57		-	(e) A loan under this section may be made to a city located in a
58		-	county having a population of more than twenty-five thousand (25,000)
59		-	but less than twenty-five thousand eight hundred (25,800) twenty-six
60		-	thousand four hundred seventy (26,470) and less than twenty-seven
61		-	thousand (27,000) for the city's waterworks facility. The amount of the
62		-	loan may not exceed one million six hundred thousand dollars
63		-	($1,600,000).
64		-	(f) As used in this subsection, "corridor" means the strip of land in
65		-	Indiana abutting Lake Michigan and the tributaries of Lake Michigan.
66		-	A loan under this section may be made to a city the territory of which
67		-	is included in part within the Lake Michigan corridor (as defined in
68		-	IC 14-13-3-2, before its repeal) for a marina development project. As
69		-	a part of its application under subsection (b), the city must include the
70		-	following:
71		-	(1) Written approval by the Lake Michigan marina development
72		-	commission of the project to be funded by the loan proceeds.
73		-	(2) A written determination by the commission of the amount
74		-	needed by the city, for the project and of the amount of the
75		-	maximum loan amount under this subsection that should be lent
76		-	to the city.
77		-	The maximum amount of loans available for all cities that are eligible
78		-	SEA 418(ts) 3
79		-	for a loan under this subsection is eight million six hundred thousand
80		-	dollars ($8,600,000).
81		-	(g) A loan under this section may be made to a county having a
82		-	population of more than one hundred seventy-five thousand (175,000)
83		-	but less than one hundred eighty-five thousand (185,000) one hundred
84		-	eighty thousand (180,000) and less than one hundred eighty-five
85		-	thousand (185,000) for use by the airport authority in the county for the
86		-	construction of runways. The amount of the loan may not exceed seven
87		-	million dollars ($7,000,000). The county may lend the proceeds of its
88		-	loan to an airport authority for the public purpose of fostering
89		-	economic growth in the county.
90		-	(h) A loan under this section may be made to a city having a
91		-	population of more than sixty thousand (60,000) but less than sixty-five
92		-	thousand (65,000) fifty-eight thousand (58,000) and less than fifty-nine
93		-	thousand (59,000) for the construction of parking facilities. The
94		-	amount of the loan may not exceed three million dollars ($3,000,000).
95		-	(i) A loan or loans under this section may be made to a consolidated
96		-	city, a local public improvement bond bank, or any board, authority, or
97		-	commission of the consolidated city to fund economic development
98		-	projects under IC 36-7-15.2-5 or to refund obligations issued to fund
99		-	economic development projects. The amount of the loan may not
100		-	exceed thirty million dollars ($30,000,000).
101		-	(j) A loan under this section may be made to a county having a
102		-	population of more than thirteen thousand (13,000) but less than
103		-	fourteen thousand (14,000) twelve thousand five hundred (12,500) and
104		-	less than thirteen thousand (13,000) for extension of airport runways.
105		-	The amount of the loan may not exceed three hundred thousand dollars
106		-	($300,000).
107		-	(k) A loan under this section may be made to Covington Community
108		-	School Corporation to refund the amount due on a tax anticipation
109		-	warrant loan. The amount of the loan may not exceed two million seven
110		-	hundred thousand dollars ($2,700,000), to be paid back from any
111		-	source of money that is legally available to the school corporation.
112		-	Notwithstanding subsection (b), the school corporation must apply for
113		-	the loan before June 30, 2010. Notwithstanding subsection (c),
114		-	repayment of the loan shall be made in equal installments over five (5)
115		-	years with the first installment due not more than six (6) months after
116		-	the date loan proceeds are received by the school corporation.
117		-	(l) IC 6-1.1-20 does not apply to a loan made by an entity under this
118		-	section.
119		-	(m) As used in this section, "entity" means a governmental entity
120		-	authorized to obtain a loan under subsections (e) through (k).
121		-	SEA 418(ts) 4
122		-	SECTION 2. IC 4-33-13-5, AS AMENDED BY P.L.137-2022,
123		-	SECTION 7, AND AS AMENDED BY P.L.104-2022, SECTION 9, IS
124		-	CORRECTED AND AMENDED TO READ AS FOLLOWS
125		-	[EFFECTIVE APRIL 1, 2022 (RETROACTIVE)]: Sec. 5. (a) This
126		-	subsection does not apply to tax revenue remitted by an operating agent
127		-	operating a riverboat in a historic hotel district. After funds are
128		-	appropriated under section 4 of this chapter, each month the auditor of
129		-	state shall distribute the tax revenue deposited in the state gaming fund
130		-	under this chapter to the following:
131		-	(1) An amount equal to the following shall be set aside for
132		-	revenue sharing under subsection (d):
133		-	(A) Before July 1, 2021, the first thirty-three million dollars
134		-	($33,000,000) of tax revenues collected under this chapter
135		-	shall be set aside for revenue sharing under subsection (d).
136		-	(B) After June 30, 2021, if the total adjusted gross receipts
137		-	received by licensees from gambling games authorized under
138		-	this article during the preceding state fiscal year is equal to or
139		-	greater than the total adjusted gross receipts received by
140		-	licensees from gambling games authorized under this article
141		-	during the state fiscal year ending June 30, 2020, the first
142		-	thirty-three million dollars ($33,000,000) of tax revenues
143		-	collected under this chapter shall be set aside for revenue
144		-	sharing under subsection (d).
145		-	(C) After June 30, 2021, if the total adjusted gross receipts
146		-	received by licensees from gambling games authorized under
147		-	this article during the preceding state fiscal year is less than
148		-	the total adjusted gross receipts received by licensees from
149		-	gambling games authorized under this article during the state
150		-	year ending June 30, 2020, an amount equal to the first
151		-	thirty-three million dollars ($33,000,000) of tax revenues
152		-	collected under this chapter multiplied by the result of:
153		-	(i) the total adjusted gross receipts received by licensees
154		-	from gambling games authorized under this article during
155		-	the preceding state fiscal year; divided by
156		-	(ii) the total adjusted gross receipts received by licensees
157		-	from gambling games authorized under this article during
158		-	the state fiscal year ending June 30, 2020;
159		-	shall be set aside for revenue sharing under subsection (d).
160		-	(2) Subject to subsection (c), twenty-five percent (25%) of the
161		-	remaining tax revenue remitted by each licensed owner shall be
162		-	paid:
163		-	(A) to the city in which the riverboat is located or that is
164		-	SEA 418(ts) 5
165		-	designated as the home dock of the riverboat from which the
166		-	tax revenue was collected, in the case of:
167		-	(i) a city described in IC 4-33-12-6(b)(1)(A);
168		-	(ii) a city located in a county having a population of more
169		-	than four hundred thousand (400,000) and less than seven
170		-	hundred thousand (700,000); Lake County; or
171		-	(iii) Terre Haute; or
172		-	(B) to the county that is designated as the home dock of the
173		-	riverboat from which the tax revenue was collected, in the case
174		-	of a riverboat that is not located in a city described in clause
175		-	(A) or whose home dock is not in a city described in clause
176		-	(A).
177		-	(3) The remainder of the tax revenue remitted by each licensed
178		-	owner shall be paid to the state general fund. In each state fiscal
179		-	year, the auditor of state shall make the transfer required by this
180		-	subdivision not later than the last business day of the month in
181		-	which the tax revenue is remitted to the state on or before the
182		-	fifteenth day of the month based on revenue received during the
183		-	preceding month for deposit in the state gaming fund. However,
184		-	if tax revenue is received by the state on the last business day in
185		-	a month, Specifically, the auditor of state may transfer the tax
186		-	revenue received by the state in a month to the state general fund
187		-	in the immediately following month according to this subdivision.
188		-	(b) This subsection applies only to tax revenue remitted by an
189		-	operating agent operating a riverboat in a historic hotel district after
190		-	June 30, 2019. After funds are appropriated under section 4 of this
191		-	chapter, each month the auditor of state shall distribute the tax revenue
192		-	remitted by the operating agent under this chapter as follows:
193		-	(1) For state fiscal years beginning after June 30, 2019, but
194		-	ending before July 1, 2021, fifty-six and five-tenths percent
195		-	(56.5%) shall be paid to the state general fund.
196		-	(2) For state fiscal years beginning after June 30, 2021, fifty-six
197		-	and five-tenths percent (56.5%) shall be paid as follows:
198		-	(A) Sixty-six and four-tenths percent (66.4%) shall be paid to
199		-	the state general fund.
200		-	(B) Thirty-three and six-tenths percent (33.6%) shall be paid
201		-	to the West Baden Springs historic hotel preservation and
202		-	maintenance fund established by IC 36-7-11.5-11(b).
203		-	However, if:
204		-	(i) at any time the balance in that fund exceeds twenty-five
205		-	million dollars ($25,000,000); or
206		-	(ii) in any part of a state fiscal year in which the operating
207		-	SEA 418(ts) 6
208		-	agent has received at least one hundred million dollars
209		-	($100,000,000) of adjusted gross receipts;
210		-	the amount described in this clause shall be paid to the state
211		-	general fund for the remainder of the state fiscal year.
212		-	(3) Forty-three and five-tenths percent (43.5%) shall be paid as
213		-	follows:
214		-	(A) Twenty-two and four-tenths percent (22.4%) shall be paid
215		-	as follows:
216		-	(i) Fifty percent (50%) to the fiscal officer of the town of
217		-	French Lick.
218		-	(ii) Fifty percent (50%) to the fiscal officer of the town of
219		-	West Baden Springs.
220		-	(B) Fourteen and eight-tenths percent (14.8%) shall be paid to
221		-	the county treasurer of Orange County for distribution among
222		-	the school corporations in the county. The governing bodies
223		-	for the school corporations in the county shall provide a
224		-	formula for the distribution of the money received under this
225		-	clause among the school corporations by joint resolution
226		-	adopted by the governing body of each of the school
227		-	corporations in the county. Money received by a school
228		-	corporation under this clause must be used to improve the
229		-	educational attainment of students enrolled in the school
230		-	corporation receiving the money. Not later than the first
231		-	regular meeting in the school year of a governing body of a
232		-	school corporation receiving a distribution under this clause,
233		-	the superintendent of the school corporation shall submit to
234		-	the governing body a report describing the purposes for which
235		-	the receipts under this clause were used and the improvements
236		-	in educational attainment realized through the use of the
237		-	money. The report is a public record.
238		-	(C) Thirteen and one-tenth percent (13.1%) shall be paid to the
239		-	county treasurer of Orange County.
240		-	(D) Five and three-tenths percent (5.3%) shall be distributed
241		-	quarterly to the county treasurer of Dubois County for
242		-	appropriation by the county fiscal body after receiving a
243		-	recommendation from the county executive. The county fiscal
244		-	body for the receiving county shall provide for the distribution
245		-	of the money received under this clause to one (1) or more
246		-	taxing units (as defined in IC 6-1.1-1-21) in the county under
247		-	a formula established by the county fiscal body after receiving
248		-	a recommendation from the county executive.
249		-	(E) Five and three-tenths percent (5.3%) shall be distributed
250		-	SEA 418(ts) 7
251		-	quarterly to the county treasurer of Crawford County for
252		-	appropriation by the county fiscal body after receiving a
253		-	recommendation from the county executive. The county fiscal
254		-	body for the receiving county shall provide for the distribution
255		-	of the money received under this clause to one (1) or more
256		-	taxing units (as defined in IC 6-1.1-1-21) in the county under
257		-	a formula established by the county fiscal body after receiving
258		-	a recommendation from the county executive.
259		-	(F) Six and thirty-five hundredths percent (6.35%) shall be
260		-	paid to the fiscal officer of the town of Paoli.
261		-	(G) Six and thirty-five hundredths percent (6.35%) shall be
262		-	paid to the fiscal officer of the town of Orleans.
263		-	(H) Twenty-six and four-tenths percent (26.4%) shall be paid
264		-	to the Indiana economic development corporation established
265		-	by IC 5-28-3-1 for transfer as follows:
266		-	(i) Beginning after December 31, 2017, ten percent (10%)
267		-	of the amount transferred under this clause in each calendar
268		-	year shall be transferred to the South Central Indiana
269		-	Regional Economic Development Corporation or a
270		-	successor entity or partnership for economic development
271		-	for the purpose of recruiting new business to Orange County
272		-	as well as promoting the retention and expansion of existing
273		-	businesses in Orange County.
274		-	(ii) The remainder of the amount transferred under this
275		-	clause in each calendar year shall be transferred to Radius
276		-	Indiana or a successor regional entity or partnership for the
277		-	development and implementation of a regional economic
278		-	development strategy to assist the residents of Orange
279		-	County and the counties contiguous to Orange County in
280		-	improving their quality of life and to help promote
281		-	successful and sustainable communities.
282		-	To the extent possible, the Indiana economic development
283		-	corporation shall provide for the transfer under item (i) to be
284		-	made in four (4) equal installments. However, an amount
285		-	sufficient to meet current obligations to retire or refinance
286		-	indebtedness or leases for which tax revenues under this
287		-	section were pledged before January 1, 2015, by the Orange
288		-	County development commission shall be paid to the Orange
289		-	County development commission before making distributions
290		-	to the South Central Indiana Regional Economic Development
291		-	Corporation and Radius Indiana or their successor entities or
292		-	partnerships. The amount paid to the Orange County
293		-	SEA 418(ts) 8
294		-	development commission shall proportionally reduce the
295		-	amount payable to the South Central Indiana Regional
296		-	Economic Development Corporation and Radius Indiana or
297		-	their successor entities or partnerships.
298		-	(c) This subsection does not apply to tax revenue remitted by an
299		-	inland casino operating in Vigo County. For each city and county
300		-	receiving money under subsection (a)(2), the auditor of state shall
301		-	determine the total amount of money paid by the auditor of state to the
302		-	city or county during the state fiscal year 2002. The amount determined
303		-	is the base year revenue for the city or county. The auditor of state shall
304		-	certify the base year revenue determined under this subsection to the
305		-	city or county. The total amount of money distributed to a city or
306		-	county under this section during a state fiscal year may not exceed the
307		-	entity's base year revenue. For each state fiscal year, the auditor of state
308		-	shall pay that part of the riverboat wagering taxes that:
309		-	(1) exceeds a particular city's or county's base year revenue; and
310		-	(2) would otherwise be due to the city or county under this
311		-	section;
312		-	to the state general fund instead of to the city or county.
313		-	(d) Except as provided in subsections (k) and (l), before August 15
314		-	of each year, the auditor of state shall distribute the wagering taxes set
315		-	aside for revenue sharing under subsection (a)(1) to the county
316		-	treasurer of each county that does not have a riverboat according to the
317		-	ratio that the county's population bears to the total population of the
318		-	counties that do not have a riverboat. Except as provided in subsection
319		-	(g), the county auditor shall distribute the money received by the
320		-	county under this subsection as follows:
321		-	(1) To each city located in the county according to the ratio the
322		-	city's population bears to the total population of the county.
323		-	(2) To each town located in the county according to the ratio the
324		-	town's population bears to the total population of the county.
325		-	(3) After the distributions required in subdivisions (1) and (2) are
326		-	made, the remainder shall be retained by the county.
327		-	(e) Money received by a city, town, or county under subsection (d)
328		-	or (g) may be used for any of the following purposes:
329		-	(1) To reduce the property tax levy of the city, town, or county for
330		-	a particular year (a property tax reduction under this subdivision
331		-	does not reduce the maximum levy of the city, town, or county
332		-	under IC 6-1.1-18.5).
333		-	(2) For deposit in a special fund or allocation fund created under
334		-	IC 8-22-3.5, IC 36-7-14, IC 36-7-14.5, IC 36-7-15.1, and
335		-	IC 36-7-30 to provide funding for debt repayment.
336		-	SEA 418(ts) 9
337		-	(3) To fund sewer and water projects, including storm water
338		-	management projects.
339		-	(4) For police and fire pensions.
340		-	(5) To carry out any governmental purpose for which the money
341		-	is appropriated by the fiscal body of the city, town, or county.
342		-	Money used under this subdivision does not reduce the property
343		-	tax levy of the city, town, or county for a particular year or reduce
344		-	the maximum levy of the city, town, or county under
345		-	IC 6-1.1-18.5.
346		-	(f) This subsection does not apply to an inland casino operating in
347		-	Vigo County. Before July 15 of each year, the auditor of state shall
348		-	determine the total amount of money distributed to an entity under
349		-	IC 4-33-12-6 or IC 4-33-12-8 during the preceding state fiscal year. If
350		-	the auditor of state determines that the total amount of money
351		-	distributed to an entity under IC 4-33-12-6 or IC 4-33-12-8 during the
352		-	preceding state fiscal year was less than the entity's base year revenue
353		-	(as determined under IC 4-33-12-9), the auditor of state shall make a
354		-	supplemental distribution to the entity from taxes collected under this
355		-	chapter and deposited into the state general fund. Except as provided
356		-	in subsection (h), the amount of an entity's supplemental distribution
357		-	is equal to:
358		-	(1) the entity's base year revenue (as determined under
359		-	IC 4-33-12-9); minus
360		-	(2) the sum of:
361		-	(A) the total amount of money distributed to the entity and
362		-	constructively received by the entity during the preceding state
363		-	fiscal year under IC 4-33-12-6 or IC 4-33-12-8; plus
364		-	(B) the amount of any admissions taxes deducted under
365		-	IC 6-3.1-20-7.
366		-	(g) This subsection applies only to a county containing a
367		-	consolidated city. Marion County. The county auditor shall distribute
368		-	the money received by the county under subsection (d) as follows:
369		-	(1) To each city, other than a the consolidated city, located in the
370		-	county according to the ratio that the city's population bears to the
371		-	total population of the county.
372		-	(2) To each town located in the county according to the ratio that
373		-	the town's population bears to the total population of the county.
374		-	(3) After the distributions required in subdivisions (1) and (2) are
375		-	made, the remainder shall be paid in equal amounts to the
376		-	consolidated city and the county.
377		-	(h) This subsection does not apply to an inland casino operating in
378		-	Vigo County. This subsection applies to a supplemental distribution
379		-	SEA 418(ts) 10
380		-	made after June 30, 2017. The maximum amount of money that may be
381		-	distributed under subsection (f) in a state fiscal year is equal to the
382		-	following:
383		-	(1) Before July 1, 2021, forty-eight million dollars ($48,000,000).
384		-	(2) After June 30, 2021, if the total adjusted gross receipts
385		-	received by licensees from gambling games authorized under this
386		-	article during the preceding state fiscal year is equal to or greater
387		-	than the total adjusted gross receipts received by licensees from
388		-	gambling games authorized under this article during the state
389		-	fiscal year ending June 30, 2020, the maximum amount is
390		-	forty-eight million dollars ($48,000,000).
391		-	(3) After June 30, 2021, if the total adjusted gross receipts
392		-	received by licensees from gambling games authorized under this
393		-	article during the preceding state fiscal year is less than the total
394		-	adjusted gross receipts received by licensees from gambling
395		-	games authorized under this article during the state fiscal year
396		-	ending June 30, 2020, the maximum amount is equal to the result
397		-	of:
398		-	(A) forty-eight million dollars ($48,000,000); multiplied by
399		-	(B) the result of:
400		-	(i) the total adjusted gross receipts received by licensees
401		-	from gambling games authorized under this article during
402		-	the preceding state fiscal year; divided by
403		-	(ii) the total adjusted gross receipts received by licensees
404		-	from gambling games authorized under this article during
405		-	the state fiscal year ending June 30, 2020.
406		-	If the total amount determined under subsection (f) exceeds the
407		-	maximum amount determined under this subsection, the amount
408		-	distributed to an entity under subsection (f) must be reduced according
409		-	to the ratio that the amount distributed to the entity under IC 4-33-12-6
410		-	or IC 4-33-12-8 bears to the total amount distributed under
411		-	IC 4-33-12-6 and IC 4-33-12-8 to all entities receiving a supplemental
412		-	distribution.
413		-	(i) This subsection applies to a supplemental distribution, if any,
414		-	payable to Lake County, Hammond, Gary, or East Chicago under
415		-	subsections (f) and (h). Beginning in July 2016, the auditor of state
416		-	shall, after making any deductions from the supplemental distribution
417		-	required by IC 6-3.1-20-7, deduct from the remainder of the
418		-	supplemental distribution otherwise payable to the unit under this
419		-	section the lesser of:
420		-	(1) the remaining amount of the supplemental distribution; or
421		-	(2) the difference, if any, between:
422		-	SEA 418(ts) 11
423		-	(A) three million five hundred thousand dollars ($3,500,000);
424		-	minus
425		-	(B) the amount of admissions taxes constructively received by
426		-	the unit in the previous state fiscal year.
427		-	The auditor of state shall distribute the amounts deducted under this
428		-	subsection to the northwest Indiana redevelopment authority
429		-	established under IC 36-7.5-2-1 for deposit in the development
430		-	authority revenue fund established under IC 36-7.5-4-1.
431		-	(j) Money distributed to a political subdivision under subsection (b):
432		-	(1) must be paid to the fiscal officer of the political subdivision
433		-	and may be deposited in the political subdivision's general fund
434		-	(in the case of a school corporation, the school corporation may
435		-	deposit the money into either the education fund (IC 20-40-2) or
436		-	the operations fund (IC 20-40-18)) or riverboat fund established
437		-	under IC 36-1-8-9, or both;
438		-	(2) may not be used to reduce the maximum levy under
439		-	IC 6-1.1-18.5 of a county, city, or town or the maximum tax rate
440		-	of a school corporation, but, except as provided in subsection
441		-	(b)(3)(B), may be used at the discretion of the political
442		-	subdivision to reduce the property tax levy of the county, city, or
443		-	town for a particular year;
444		-	(3) except as provided in subsection (b)(3)(B), may be used for
445		-	any legal or corporate purpose of the political subdivision,
446		-	including the pledge of money to bonds, leases, or other
447		-	obligations under IC 5-1-14-4; and
448		-	(4) is considered miscellaneous revenue.
449		-	Money distributed under subsection (b)(3)(B) must be used for the
450		-	purposes specified in subsection (b)(3)(B).
451		-	(k) After June 30, 2020, the amount of wagering taxes that would
452		-	otherwise be distributed to South Bend under subsection (d) shall be
453		-	deposited as being received from all riverboats whose supplemental
454		-	wagering tax, as calculated under IC 4-33-12-1.5(b), is over three and
455		-	five-tenths percent (3.5%). The amount deposited under this
456		-	subsection, in each riverboat's account, is proportionate to the
457		-	supplemental wagering tax received from that riverboat under
458		-	IC 4-33-12-1.5 in the month of July. The amount deposited under this
459		-	subsection must be distributed in the same manner as the supplemental
460		-	wagering tax collected under IC 4-33-12-1.5. This subsection expires
461		-	June 30, 2021.
462		-	(l) After June 30, 2021, the amount of wagering taxes that would
463		-	otherwise be distributed to South Bend under subsection (d) shall be
464		-	withheld and deposited in the state general fund.
465		-	SEA 418(ts) 12
466		-	SECTION 3. IC 5-2-1-9, AS AMENDED BY P.L.21-2022,
467		-	SECTION 4, AND AS AMENDED BY P.L.175-2022, SECTION 1, IS
468		-	CORRECTED AND AMENDED TO READ AS FOLLOWS
469		-	[EFFECTIVE JULY 1, 2022]: Sec. 9. (a) The board shall adopt in
470		-	accordance with IC 4-22-2 all necessary rules to carry out the
471		-	provisions of this chapter. The rules, which shall be adopted only after
472		-	necessary and proper investigation and inquiry by the board, shall
473		-	include the establishment of the following:
474		-	(1) A consistent and uniform statewide deadly force policy and
475		-	training program, that is consistent with state and federal law.
476		-	Upon adoption by the law enforcement training board, the policy
477		-	and training program must be implemented, without modification,
478		-	by all Indiana law enforcement agencies, offices, or departments.
479		-	(2) A consistent and uniform statewide defensive tactics policy
480		-	and training program, that is consistent with state and federal
481		-	law. Upon adoption by the law enforcement training board, the
482		-	policy and training program must be implemented, without
483		-	modification, by all Indiana law enforcement agencies, offices, or
484		-	departments.
485		-	(3) A uniform statewide minimum standard for vehicle pursuits
486		-	consistent with state and federal law.
487		-	(1) (4) Minimum standards of physical, educational, mental, and
488		-	moral fitness which shall govern the acceptance of any person for
489		-	training by any law enforcement training school or academy
490		-	meeting or exceeding the minimum standards established
491		-	pursuant to this chapter.
492		-	(2) (5) Minimum standards for law enforcement training schools
493		-	administered by towns, cities, counties, law enforcement training
494		-	centers, agencies, or departments of the state.
495		-	(3) (6) Minimum standards for courses of study, attendance
496		-	requirements, equipment, and facilities for approved town, city,
497		-	county, and state law enforcement officer, police reserve officer,
498		-	and conservation reserve officer training schools.
499		-	(4) (7) Minimum standards for a course of study on cultural
500		-	diversity awareness, including training on the U nonimmigrant
501		-	visa created through the federal Victims of Trafficking and
502		-	Violence Protection Act of 2000 (P.L. 106-386) that must be
503		-	required for each person accepted for training at a law
504		-	enforcement training school or academy. Cultural diversity
505		-	awareness study must include an understanding of cultural issues
506		-	related to race, religion, gender, age, domestic violence, national
507		-	origin, and physical and mental disabilities.
508		-	SEA 418(ts) 13
509		-	(5) (8) Minimum qualifications for instructors at approved law
510		-	enforcement training schools.
511		-	(6) (9) Minimum basic training requirements which law
512		-	enforcement officers appointed to probationary terms shall
513		-	complete before being eligible for continued or permanent
514		-	employment.
515		-	(7) (10) Minimum basic training requirements which law
516		-	enforcement officers appointed on other than a permanent basis
517		-	shall complete in order to be eligible for continued employment
518		-	or permanent appointment.
519		-	(8) (11) Minimum basic training requirements which law
520		-	enforcement officers appointed on a permanent basis shall
521		-	complete in order to be eligible for continued employment.
522		-	(9) (12) Minimum basic training requirements for each person
523		-	accepted for training at a law enforcement training school or
524		-	academy that include six (6) hours of training in interacting with:
525		-	(A) persons with autism, mental illness, addictive disorders,
526		-	intellectual disabilities, and developmental disabilities;
527		-	(B) missing endangered adults (as defined in IC 12-7-2-131.3);
528		-	and
529		-	(C) persons with Alzheimer's disease or related senile
530		-	dementia;
531		-	to be provided by persons approved by the secretary of family and
532		-	social services and the board. The training must include an
533		-	overview of the crisis intervention teams.
534		-	(10) (13) Minimum standards for a course of study on human and
535		-	sexual trafficking that must be required for each person accepted
536		-	for training at a law enforcement training school or academy and
537		-	for inservice training programs for law enforcement officers. The
538		-	course must cover the following topics:
539		-	(A) Examination of the human and sexual trafficking laws (IC
540		-	35-42-3.5).
541		-	(B) Identification of human and sexual trafficking.
542		-	(C) Communicating with traumatized persons.
543		-	(D) Therapeutically appropriate investigative techniques.
544		-	(E) Collaboration with federal law enforcement officials.
545		-	(F) Rights of and protections afforded to victims.
546		-	(G) Providing documentation that satisfies the Declaration of
547		-	Law Enforcement Officer for Victim of Trafficking in Persons
548		-	(Form I-914, Supplement B) requirements established under
549		-	federal law.
550		-	(H) The availability of community resources to assist human
551		-	SEA 418(ts) 14
552		-	and sexual trafficking victims.
553		-	(11) (14) Minimum standards for ongoing specialized, intensive,
554		-	and integrative training for persons responsible for investigating
555		-	sexual assault cases involving adult victims. This training must
556		-	include instruction on:
557		-	(A) the neurobiology of trauma;
558		-	(B) trauma informed interviewing; and
559		-	(C) investigative techniques.
560		-	(12) (15) Minimum standards for de-escalation training.
561		-	De-escalation training shall be taught as a part of existing
562		-	use-of-force training and not as a separate topic.
563		-	(16) Minimum standards regarding best practices for crowd
564		-	control, protests, and First Amendment activities.
565		-	All statewide policies and minimum standards shall be documented in
566		-	writing and published on the ILEA website. Any policy, standard, or
567		-	training program implemented, adopted, or promulgated by a vote of
568		-	the board may only subsequently be modified or rescinded by a
569		-	two-thirds (2/3) majority vote of the board.
570		-	(b) A law enforcement officer appointed after July 5, 1972, and
571		-	before July 1, 1993, may not enforce the laws or ordinances of the state
572		-	or any political subdivision unless the officer has, within one (1) year
573		-	from the date of appointment, successfully completed the minimum
574		-	basic training requirements established under this chapter by the board.
575		-	If a person fails to successfully complete the basic training
576		-	requirements within one (1) year from the date of employment, the
577		-	officer may not perform any of the duties of a law enforcement officer
578		-	involving control or direction of members of the public or exercising
579		-	the power of arrest until the officer has successfully completed the
580		-	training requirements. This subsection does not apply to any law
581		-	enforcement officer appointed before July 6, 1972, or after June 30,
582		-	1993.
583		-	(c) Military leave or other authorized leave of absence from law
584		-	enforcement duty during the first year of employment after July 6,
585		-	1972, shall toll the running of the first year, which shall be calculated
586		-	by the aggregate of the time before and after the leave, for the purposes
587		-	of this chapter.
588		-	(d) Except as provided in subsections (e), (m), (t), and (u), a law
589		-	enforcement officer appointed to a law enforcement department or
590		-	agency after June 30, 1993, may not:
591		-	(1) make an arrest;
592		-	(2) conduct a search or a seizure of a person or property; or
593		-	(3) carry a firearm;
594		-	SEA 418(ts) 15
595		-	unless the law enforcement officer successfully completes, at a board
596		-	certified law enforcement academy or at a law enforcement training
597		-	center under section 10.5 or 15.2 of this chapter, the basic training
598		-	requirements established by the board under this chapter.
599		-	(e) This subsection does not apply to:
600		-	(1) a gaming agent employed as a law enforcement officer by the
601		-	Indiana gaming commission; or
602		-	(2) an:
603		-	(A) attorney; or
604		-	(B) investigator;
605		-	designated by the securities commissioner as a police officer of
606		-	the state under IC 23-19-6-1(k).
607		-	Before a law enforcement officer appointed after June 30, 1993,
608		-	completes the basic training requirements, the law enforcement officer
609		-	may exercise the police powers described in subsection (d) if the
610		-	officer successfully completes the pre-basic course established in
611		-	subsection (f). Successful completion of the pre-basic course authorizes
612		-	a law enforcement officer to exercise the police powers described in
613		-	subsection (d) for one (1) year after the date the law enforcement
614		-	officer is appointed.
615		-	(f) The board shall adopt rules under IC 4-22-2 to establish a
616		-	pre-basic course for the purpose of training:
617		-	(1) law enforcement officers;
618		-	(2) police reserve officers (as described in IC 36-8-3-20); and
619		-	(3) conservation reserve officers (as described in IC 14-9-8-27);
620		-	regarding the subjects of arrest, search and seizure, the lawful use of
621		-	force, de-escalation training, interacting with individuals with autism,
622		-	and the operation of an emergency vehicle. The pre-basic course must
623		-	be offered on a periodic basis throughout the year at regional sites
624		-	statewide. The pre-basic course must consist of at least forty (40) hours
625		-	of course work. The board may prepare the classroom part of the
626		-	pre-basic course using available technology in conjunction with live
627		-	instruction. The board shall provide the course material, the instructors,
628		-	and the facilities at the regional sites throughout the state that are used
629		-	for the pre-basic course. In addition, the board may certify pre-basic
630		-	courses that may be conducted by other public or private training
631		-	entities, including postsecondary educational institutions.
632		-	(g) Subject to subsection (h), the board shall adopt rules under
633		-	IC 4-22-2 to establish a mandatory inservice training program for
634		-	police officers and police reserve officers (as described in
635		-	IC 36-8-3-20). After June 30, 1993, a law enforcement officer who has
636		-	satisfactorily completed basic training and has been appointed to a law
637		-	SEA 418(ts) 16
638		-	enforcement department or agency on either a full-time or part-time
639		-	basis is not eligible for continued employment unless the officer
640		-	satisfactorily completes the mandatory inservice training requirements
641		-	established by rules adopted by the board. Inservice training must
642		-	include de-escalation training. Inservice training must also include
643		-	training in interacting with persons with mental illness, addictive
644		-	disorders, intellectual disabilities, autism, developmental disabilities,
645		-	and Alzheimer's disease or related senile dementia, to be provided by
646		-	persons approved by the secretary of family and social services and the
647		-	board, and training concerning human and sexual trafficking and high
648		-	risk missing persons (as defined in IC 5-2-17-1). The board may
649		-	approve courses offered by other public or private training entities,
650		-	including postsecondary educational institutions, as necessary in order
651		-	to ensure the availability of an adequate number of inservice training
652		-	programs. The board may waive an officer's inservice training
653		-	requirements if the board determines that the officer's reason for
654		-	lacking the required amount of inservice training hours is due to either
655		-	an emergency situation or the unavailability of courses.
656		-	(h) This subsection applies only to a mandatory inservice training
657		-	program under subsection (g). Notwithstanding subsection (g), the
658		-	board may, without adopting rules under IC 4-22-2, modify the course
659		-	work of a training subject matter, modify the number of hours of
660		-	training required within a particular subject matter, or add a new
661		-	subject matter, if the board satisfies the following requirements:
662		-	(1) The board must conduct at least two (2) public meetings on
663		-	the proposed modification or addition.
664		-	(2) After approving the modification or addition at a public
665		-	meeting, the board must post notice of the modification or
666		-	addition on the Indiana law enforcement academy's Internet web
667		-	site at least thirty (30) days before the modification or addition
668		-	takes effect.
669		-	If the board does not satisfy the requirements of this subsection, the
670		-	modification or addition is void. This subsection does not authorize the
671		-	board to eliminate any inservice training subject matter required under
672		-	subsection (g).
673		-	(i) The board shall also adopt rules establishing a town marshal
674		-	basic training program, subject to the following:
675		-	(1) The program must require fewer hours of instruction and class
676		-	attendance and fewer courses of study than are required for the
677		-	mandated basic training program.
678		-	(2) Certain parts of the course materials may be studied by a
679		-	candidate at the candidate's home in order to fulfill requirements
680		-	SEA 418(ts) 17
681		-	of the program.
682		-	(3) Law enforcement officers successfully completing the
683		-	requirements of the program are eligible for appointment only in
684		-	towns employing the town marshal system (IC 36-5-7) and having
685		-	not more than one (1) marshal and two (2) deputies.
686		-	(4) The limitation imposed by subdivision (3) does not apply to an
687		-	officer who has successfully completed the mandated basic
688		-	training program.
689		-	(5) The time limitations imposed by subsections (b) and (c) for
690		-	completing the training are also applicable to the town marshal
691		-	basic training program.
692		-	(6) The program must require training in interacting with
693		-	individuals with autism.
694		-	(j) The board shall adopt rules under IC 4-22-2 to establish an
695		-	executive training program. The executive training program must
696		-	include training in the following areas:
697		-	(1) Liability.
698		-	(2) Media relations.
699		-	(3) Accounting and administration.
700		-	(4) Discipline.
701		-	(5) Department policy making.
702		-	(6) Lawful use of force and de-escalation training.
703		-	(7) Department programs.
704		-	(8) Emergency vehicle operation.
705		-	(9) Cultural diversity.
706		-	(k) A police chief shall apply for admission to the executive training
707		-	program within two (2) months of the date the police chief initially
708		-	takes office. A police chief must successfully complete the executive
709		-	training program within six (6) months of the date the police chief
710		-	initially takes office. However, if space in the executive training
711		-	program is not available at a time that will allow completion of the
712		-	executive training program within six (6) months of the date the police
713		-	chief initially takes office, the police chief must successfully complete
714		-	the next available executive training program that is offered after the
715		-	police chief initially takes office.
716		-	(l) A police chief who fails to comply with subsection (k) may not
717		-	continue to serve as the police chief until completion of the executive
718		-	training program. For the purposes of this subsection and subsection
719		-	(k), "police chief" refers to:
720		-	(1) the police chief of any city;
721		-	(2) the police chief of any town having a metropolitan police
722		-	department; and
723		-	SEA 418(ts) 18
724		-	(3) the chief of a consolidated law enforcement department
725		-	established under IC 36-3-1-5.1.
726		-	A town marshal is not considered to be a police chief for these
727		-	purposes, but a town marshal may enroll in the executive training
728		-	program.
729		-	(m) A fire investigator in the department of homeland security
730		-	appointed after December 31, 1993, is required to comply with the
731		-	basic training standards established under this chapter.
732		-	(n) The board shall adopt rules under IC 4-22-2 to establish a
733		-	program to certify handgun safety courses, including courses offered
734		-	in the private sector, that meet standards approved by the board for
735		-	training probation officers in handgun safety as required by
736		-	IC 11-13-1-3.5(3). IC 11-13-1-3.5(2).
737		-	(o) The board shall adopt rules under IC 4-22-2 to establish a
738		-	refresher course for an officer who:
739		-	(1) is hired by an Indiana law enforcement department or agency
740		-	as a law enforcement officer;
741		-	(2) has not been employed as a law enforcement officer for:
742		-	(A) at least two (2) years; and
743		-	(B) less than six (6) years before the officer is hired under
744		-	subdivision (1); and
745		-	(3) completed at any time a basic training course certified or
746		-	recognized by the board before the officer is hired under
747		-	subdivision (1).
748		-	(p) An officer to whom subsection (o) applies must successfully
749		-	complete the refresher course described in subsection (o) not later than
750		-	six (6) months after the officer's date of hire, or the officer loses the
751		-	officer's powers of:
752		-	(1) arrest;
753		-	(2) search; and
754		-	(3) seizure.
755		-	(q) The board shall adopt rules under IC 4-22-2 to establish a
756		-	refresher course for an officer who:
757		-	(1) is appointed by an Indiana law enforcement department or
758		-	agency as a reserve police officer; and
759		-	(2) has not worked as a reserve police officer for at least two (2)
760		-	years after:
761		-	(A) completing the pre-basic course; or
762		-	(B) leaving the individual's last appointment as a reserve
763		-	police officer.
764		-	An officer to whom this subsection applies must successfully complete
765		-	the refresher course established by the board in order to work as a
766		-	SEA 418(ts) 19
767		-	reserve police officer.
768		-	(r) This subsection applies to an individual who, at the time the
769		-	individual completes a board certified or recognized basic training
770		-	course, has not been appointed as a law enforcement officer by an
771		-	Indiana law enforcement department or agency. If the individual is not
772		-	employed as a law enforcement officer for at least two (2) years after
773		-	completing the basic training course, the individual must successfully
774		-	retake and complete the basic training course as set forth in subsection
775		-	(d).
776		-	(s) The board shall adopt rules under IC 4-22-2 to establish a
777		-	refresher course for an individual who:
778		-	(1) is appointed as a board certified instructor of law enforcement
779		-	training; and
780		-	(2) has not provided law enforcement training instruction for
781		-	more than one (1) year after the date the individual's instructor
782		-	certification expired.
783		-	An individual to whom this subsection applies must successfully
784		-	complete the refresher course established by the board in order to
785		-	renew the individual's instructor certification.
786		-	(t) This subsection applies only to a gaming agent employed as a
787		-	law enforcement officer by the Indiana gaming commission. A gaming
788		-	agent appointed after June 30, 2005, may exercise the police powers
789		-	described in subsection (d) if:
790		-	(1) the agent successfully completes the pre-basic course
791		-	established in subsection (f); and
792		-	(2) the agent successfully completes any other training courses
793		-	established by the Indiana gaming commission in conjunction
794		-	with the board.
795		-	(u) This subsection applies only to a securities enforcement officer
796		-	designated as a law enforcement officer by the securities
797		-	commissioner. A securities enforcement officer may exercise the police
798		-	powers described in subsection (d) if:
799		-	(1) the securities enforcement officer successfully completes the
800		-	pre-basic course established in subsection (f); and
801		-	(2) the securities enforcement officer successfully completes any
802		-	other training courses established by the securities commissioner
803		-	in conjunction with the board.
804		-	(v) As used in this section, "upper level policymaking position"
805		-	refers to the following:
806		-	(1) If the authorized size of the department or town marshal
807		-	system is not more than ten (10) members, the term refers to the
808		-	position held by the police chief or town marshal.
809		-	SEA 418(ts) 20
810		-	(2) If the authorized size of the department or town marshal
811		-	system is more than ten (10) members but less than fifty-one (51)
812		-	members, the term refers to:
813		-	(A) the position held by the police chief or town marshal; and
814		-	(B) each position held by the members of the police
815		-	department or town marshal system in the next rank and pay
816		-	grade immediately below the police chief or town marshal.
817		-	(3) If the authorized size of the department or town marshal
818		-	system is more than fifty (50) members, the term refers to:
819		-	(A) the position held by the police chief or town marshal; and
820		-	(B) each position held by the members of the police
821		-	department or town marshal system in the next two (2) ranks
822		-	and pay grades immediately below the police chief or town
823		-	marshal.
824		-	(w) This subsection applies only to a correctional police officer
825		-	employed by the department of correction. A correctional police officer
826		-	may exercise the police powers described in subsection (d) if:
827		-	(1) the officer successfully completes the pre-basic course
828		-	described in subsection (f); and
829		-	(2) the officer successfully completes any other training courses
830		-	established by the department of correction in conjunction with
831		-	the board.
832		-	(x) This subsection applies only to the sexual assault training
833		-	described in subsection (a)(11). (a)(14). The board shall:
834		-	(1) consult with experts on the neurobiology of trauma, trauma
835		-	informed interviewing, and investigative techniques in developing
836		-	the sexual assault training; and
837		-	(2) develop the sexual assault training and begin offering the
838		-	training not later than July 1, 2022.
839		-	(y) After July 1, 2023, a law enforcement officer who regularly
840		-	investigates sexual assaults involving adult victims must complete the
841		-	training requirements described in subsection (a)(11) (a)(14) within
842		-	one (1) year of being assigned to regularly investigate sexual assaults
843		-	involving adult victims.
844		-	(z) A law enforcement officer who regularly investigates sexual
845		-	assaults involving adult victims may complete the training
846		-	requirements described in subsection (a)(11) (a)(14) by attending a:
847		-	(1) statewide or national training; or
848		-	(2) department hosted local training.
849		-	(aa) Notwithstanding any other provisions of this section, the board
850		-	is authorized to establish certain required standards of training and
851		-	procedure.
852		-	SEA 418(ts) 21
853		-	SECTION 4. IC 5-10-13-2, AS AMENDED BY P.L.170-2022,
854		-	SECTION 1, AND AS AMENDED BY P.L.119-2022, SECTION 5, IS
855		-	CORRECTED AND AMENDED TO READ AS FOLLOWS
856		-	[EFFECTIVE JULY 1, 2023]: Sec. 2. As used in this chapter,
857		-	"employee" means an individual who:
858		-	(1) is employed full time by the state or a political subdivision of
859		-	the state as:
860		-	(A) a member of a fire department (as defined in IC 36-8-1-8);
861		-	(B) an emergency medical services provider (as defined in
862		-	IC 16-41-10-1);
863		-	(C) a member of a police department (as defined in
864		-	IC 36-8-1-9);
865		-	(D) a correctional officer (as defined in IC 5-10-10-1.5);
866		-	(E) a state police officer;
867		-	(F) a county police officer;
868		-	(G) a county sheriff;
869		-	(H) an excise police officer;
870		-	(I) a conservation enforcement officer;
871		-	(J) a town marshal;
872		-	(K) a deputy town marshal;
873		-	(L) a department of homeland security fire investigator; or
874		-	(L) (M) a member of a consolidated law enforcement
875		-	department established under IC 36-3-1-5.1;
876		-	(M) (N) a county coroner; or
877		-	(N) (O) a deputy county coroner;
878		-	(2) in the course of the individual's employment is at high risk for
879		-	occupational exposure to an exposure risk disease; and
880		-	(3) is not employed elsewhere in a similar capacity.
881		-	SECTION 5. IC 6-1.1-12.1-1, AS AMENDED BY P.L.8-2022,
882		-	SECTION 2, AND AS AMENDED BY P.L.174-2022, SECTION 26,
883		-	IS CORRECTED AND AMENDED TO READ AS FOLLOWS
884		-	[EFFECTIVE JULY 1, 2022]: Sec. 1. For purposes of this chapter:
885		-	(1) "Economic revitalization area" means an area which is within
886		-	the corporate limits of a city, town, or county which has become
887		-	undesirable for, or impossible of, normal development and
888		-	occupancy because of a lack of development, cessation of growth,
889		-	deterioration of improvements or character of occupancy, age,
890		-	obsolescence, substandard buildings, or other factors which have
891		-	impaired values or prevent a normal development of property or
892		-	use of property. The term "economic revitalization area" also
893		-	includes:
894		-	(A) any area where a facility or a group of facilities that are
895		-	SEA 418(ts) 22
896		-	technologically, economically, or energy obsolete are located
897		-	and where the obsolescence may lead to a decline in
898		-	employment and tax revenues; and
899		-	(B) a residentially distressed area, except as otherwise
900		-	provided in this chapter; and
901		-	(C) an area of land classified as agricultural land for property
902		-	tax purposes that, as a condition of being designated an
903		-	economic revitalization area, will be predominately used for
904		-	agricultural purposes for a period specified by the designating
905		-	body.
906		-	(2) "City" means any city in this state, and "town" means any town
907		-	incorporated under IC 36-5-1.
908		-	(3) "New manufacturing equipment" means tangible personal
909		-	property that a deduction applicant:
910		-	(A) installs on or before the approval deadline determined
911		-	under section 9 of this chapter, in an area that is declared an
912		-	economic revitalization area in which a deduction for tangible
913		-	personal property is allowed;
914		-	(B) uses in the direct production, manufacture, fabrication,
915		-	assembly, extraction, mining, processing, refining, or finishing
916		-	of other tangible personal property, including but not limited
917		-	to use to dispose of solid waste or hazardous waste by
918		-	converting the solid waste or hazardous waste into energy or
919		-	other useful products;
920		-	(C) acquires for use as described in clause (B):
921		-	(i) in an arms length transaction from an entity that is not an
922		-	affiliate of the deduction applicant, if the tangible personal
923		-	property has been previously used in Indiana before the
924		-	installation described in clause (A); or
925		-	(ii) in any manner, if the tangible personal property has
926		-	never been previously used in Indiana before the installation
927		-	described in clause (A); and
928		-	(D) has never used for any purpose in Indiana before the
929		-	installation described in clause (A).
930		-	(4) "Property" means a building or structure, but does not include
931		-	land.
932		-	(5) "Redevelopment" means the construction of new structures,
933		-	in economic revitalization areas, either:
934		-	(A) on unimproved real estate; or
935		-	(B) on real estate upon which a prior existing structure is
936		-	demolished to allow for a new construction.
937		-	(6) "Rehabilitation" means the remodeling, repair, or betterment
938		-	SEA 418(ts) 23
939		-	of property in any manner or any enlargement or extension of
940		-	property.
941		-	(7) "Designating body" means the following:
942		-	(A) For a county that does not contain a consolidated city, the
943		-	fiscal body of the county, city, or town.
944		-	(B) For a county containing a consolidated city, the
945		-	metropolitan development commission. The jurisdiction of the
946		-	designating body includes a rehabilitation or redevelopment
947		-	project under this chapter that falls within the boundaries of
948		-	an excluded city, as defined in IC 36-3-1-7.
949		-	(8) "Deduction application" means:
950		-	(A) the application filed in accordance with section 5 of this
951		-	chapter by a property owner who desires to obtain the
952		-	deduction provided by section 3 of this chapter;
953		-	(B) the application filed in accordance with section 5.4 of this
954		-	chapter by a person who desires to obtain the deduction
955		-	provided by section 4.5 of this chapter; or
956		-	(C) the application filed in accordance with section 5.3 of this
957		-	chapter by a property owner that desires to obtain the
958		-	deduction provided by section 4.8 of this chapter.
959		-	(9) "Designation application" means an application that is filed
960		-	with a designating body to assist that body in making a
961		-	determination about whether a particular area should be
962		-	designated as an economic revitalization area.
963		-	(10) "Hazardous waste" has the meaning set forth in
964		-	IC 13-11-2-99(a). The term includes waste determined to be a
965		-	hazardous waste under IC 13-22-2-3(b).
966		-	(11) "Solid waste" has the meaning set forth in IC 13-11-2-205(a).
967		-	However, the term does not include dead animals or any animal
968		-	solid or semisolid wastes.
969		-	(12) "New research and development equipment" means tangible
970		-	personal property that:
971		-	(A) a deduction applicant installs on or before the approval
972		-	deadline determined under section 9 of this chapter, in an
973		-	economic revitalization area in which a deduction for tangible
974		-	personal property is allowed;
975		-	(B) consists of:
976		-	(i) laboratory equipment;
977		-	(ii) research and development equipment;
978		-	(iii) computers and computer software;
979		-	(iv) telecommunications equipment; or
980		-	(v) testing equipment;
981		-	SEA 418(ts) 24
982		-	(C) the deduction applicant uses in research and development
983		-	activities devoted directly and exclusively to experimental or
984		-	laboratory research and development for new products, new
985		-	uses of existing products, or improving or testing existing
986		-	products;
987		-	(D) the deduction applicant acquires for purposes described in
988		-	this subdivision:
989		-	(i) in an arms length transaction from an entity that is not an
990		-	affiliate of the deduction applicant, if the tangible personal
991		-	property has been previously used in Indiana before the
992		-	installation described in clause (A); or
993		-	(ii) in any manner, if the tangible personal property has
994		-	never been previously used in Indiana before the installation
995		-	described in clause (A); and
996		-	(E) the deduction applicant has never used for any purpose in
997		-	Indiana before the installation described in clause (A).
998		-	The term does not include equipment installed in facilities used
999		-	for or in connection with efficiency surveys, management studies,
1000		-	consumer surveys, economic surveys, advertising or promotion,
1001		-	or research in connection with literacy, history, or similar
1002		-	projects.
1003		-	(13) "New logistical distribution equipment" means tangible
1004		-	personal property that:
1005		-	(A) a deduction applicant installs on or before the approval
1006		-	deadline determined under section 9 of this chapter, in an
1007		-	economic revitalization area in which a deduction for tangible
1008		-	personal property is allowed;
1009		-	(B) consists of:
1010		-	(i) racking equipment;
1011		-	(ii) scanning or coding equipment;
1012		-	(iii) separators;
1013		-	(iv) conveyors;
1014		-	(v) fork lifts or lifting equipment (including "walk
1015		-	behinds");
1016		-	(vi) transitional moving equipment;
1017		-	(vii) packaging equipment;
1018		-	(viii) sorting and picking equipment; or
1019		-	(ix) software for technology used in logistical distribution;
1020		-	(C) the deduction applicant acquires for the storage or
1021		-	distribution of goods, services, or information:
1022		-	(i) in an arms length transaction from an entity that is not an
1023		-	affiliate of the deduction applicant, if the tangible personal
1024		-	SEA 418(ts) 25
1025		-	property has been previously used in Indiana before the
1026		-	installation described in clause (A); and
1027		-	(ii) in any manner, if the tangible personal property has
1028		-	never been previously used in Indiana before the installation
1029		-	described in clause (A); and
1030		-	(D) the deduction applicant has never used for any purpose in
1031		-	Indiana before the installation described in clause (A).
1032		-	(14) "New farm equipment" means tangible personal property
1033		-	that:
1034		-	(A) a deduction applicant installs after June 30, 2022, and on
1035		-	or before the approval deadline determined under section 9 of
1036		-	this chapter, in an area that will be predominately used for
1037		-	agricultural purposes for a period specified by the designating
1038		-	body as a condition of being declared an economic
1039		-	revitalization area;
1040		-	(B) is used in the direct production, extraction, harvesting, or
1041		-	processing of agricultural commodities for sale on land
1042		-	classified as agricultural land for property tax purposes;
1043		-	(C) was acquired for use as described in clause (B) in an arms
1044		-	length transaction from an entity that is not an affiliate of the
1045		-	deduction applicant; and
1046		-	(D) the deduction applicant never used for any purpose in
1047		-	Indiana before the installation described in clause (A).
1048		-	(15) "New agricultural improvement" means any improvement
1049		-	made to land classified as agricultural land for tax purposes that
1050		-	is placed in service after December 31, 2022, and that will be
1051		-	predominately used for agricultural purposes for a period
1052		-	specified by the designating body as a condition of being
1053		-	declared an economic revitalization area. The term includes a
1054		-	barn, grain bin, or silo.
1055		-	(14) (16) "New information technology equipment" means
1056		-	tangible personal property that:
1057		-	(A) a deduction applicant installs on or before the approval
1058		-	deadline determined under section 9 of this chapter, in an
1059		-	economic revitalization area in which a deduction for tangible
1060		-	personal property is allowed;
1061		-	(B) consists of equipment, including software, used in the
1062		-	fields of:
1063		-	(i) information processing;
1064		-	(ii) office automation;
1065		-	(iii) telecommunication facilities and networks;
1066		-	(iv) informatics;
1067		-	SEA 418(ts) 26
1068		-	(v) network administration;
1069		-	(vi) software development; and
1070		-	(vii) fiber optics;
1071		-	(C) the deduction applicant acquires in an arms length
1072		-	transaction from an entity that is not an affiliate of the
1073		-	deduction applicant; and
1074		-	(D) the deduction applicant never used for any purpose in
1075		-	Indiana before the installation described in clause (A).
1076		-	(15) (17) "Deduction applicant" means an owner of tangible
1077		-	personal property who makes a deduction application.
1078		-	(16) (18) "Affiliate" means an entity that effectively controls or is
1079		-	controlled by a deduction applicant or is associated with a
1080		-	deduction applicant under common ownership or control, whether
1081		-	by shareholdings or other means.
1082		-	(17) (19) "Eligible vacant building" means a building that:
1083		-	(A) is zoned for commercial or industrial purposes; and
1084		-	(B) is unoccupied for at least one (1) year before the owner of
1085		-	the building or a tenant of the owner occupies the building, as
1086		-	evidenced by a valid certificate of occupancy, paid utility
1087		-	receipts, executed lease agreements, or any other evidence of
1088		-	occupation that the department of local government finance
1089		-	requires.
1090		-	SECTION 6. IC 6-3-1-3.5, AS AMENDED BY P.L.137-2022,
1091		-	SECTION 33, AND AS AMENDED BY P.L.168-2022, SECTION 1,
1092		-	IS CORRECTED AND AMENDED TO READ AS FOLLOWS
1093		-	[EFFECTIVE MARCH 18, 2022 (RETROACTIVE)]: Sec. 3.5. When
1094		-	used in this article, the term "adjusted gross income" shall mean the
1095		-	following:
1096		-	(a) In the case of all individuals, "adjusted gross income" (as
1097		-	defined in Section 62 of the Internal Revenue Code), modified as
1098		-	follows:
1099		-	(1) Subtract income that is exempt from taxation under this article
1100		-	by the Constitution and statutes of the United States.
1101		-	(2) Except as provided in subsection (c), add an amount equal to
1102		-	any deduction or deductions allowed or allowable pursuant to
1103		-	Section 62 of the Internal Revenue Code for taxes based on or
1104		-	measured by income and levied at the state level by any state of
1105		-	the United States.
1106		-	(3) Subtract one thousand dollars ($1,000), or in the case of a
1107		-	joint return filed by a husband and wife, subtract for each spouse
1108		-	one thousand dollars ($1,000).
1109		-	(4) Subtract one thousand dollars ($1,000) for:
1110		-	SEA 418(ts) 27
1111		-	(A) each of the exemptions provided by Section 151(c) of the
1112		-	Internal Revenue Code (as effective January 1, 2017);
1113		-	(B) each additional amount allowable under Section 63(f) of
1114		-	the Internal Revenue Code; and
1115		-	(C) the spouse of the taxpayer if a separate return is made by
1116		-	the taxpayer and if the spouse, for the calendar year in which
1117		-	the taxable year of the taxpayer begins, has no gross income
1118		-	and is not the dependent of another taxpayer.
1119		-	(5) Subtract:
1120		-	(A) one thousand five hundred dollars ($1,500) for each of the
1121		-	exemptions allowed under Section 151(c)(1)(B) of the Internal
1122		-	Revenue Code (as effective January 1, 2004);
1123		-	(B) one thousand five hundred dollars ($1,500) for each
1124		-	exemption allowed under Section 151(c) of the Internal
1125		-	Revenue Code (as effective January 1, 2017) for an individual:
1126		-	(i) who is less than nineteen (19) years of age or is a
1127		-	full-time student who is less than twenty-four (24) years of
1128		-	age;
1129		-	(ii) for whom the taxpayer is the legal guardian; and
1130		-	(iii) for whom the taxpayer does not claim an exemption
1131		-	under clause (A); and
1132		-	(C) five hundred dollars ($500) for each additional amount
1133		-	allowable under Section 63(f)(1) of the Internal Revenue Code
1134		-	if the federal adjusted gross income of the taxpayer, or the
1135		-	taxpayer and the taxpayer's spouse in the case of a joint return,
1136		-	is less than forty thousand dollars ($40,000). In the case of a
1137		-	married individual filing a separate return, the qualifying
1138		-	income amount in this clause is equal to twenty thousand
1139		-	dollars ($20,000).
1140		-	This amount is in addition to the amount subtracted under
1141		-	subdivision (4).
1142		-	(6) Subtract any amounts included in federal adjusted gross
1143		-	income under Section 111 of the Internal Revenue Code as a
1144		-	recovery of items previously deducted as an itemized deduction
1145		-	from adjusted gross income.
1146		-	(7) Subtract any amounts included in federal adjusted gross
1147		-	income under the Internal Revenue Code which amounts were
1148		-	received by the individual as supplemental railroad retirement
1149		-	annuities under 45 U.S.C. 231 and which are not deductible under
1150		-	subdivision (1).
1151		-	(8) Subtract an amount equal to the amount of federal Social
1152		-	Security and Railroad Retirement benefits included in a taxpayer's
1153		-	SEA 418(ts) 28
1154		-	federal gross income by Section 86 of the Internal Revenue Code.
1155		-	(9) In the case of a nonresident taxpayer or a resident taxpayer
1156		-	residing in Indiana for a period of less than the taxpayer's entire
1157		-	taxable year, the total amount of the deductions allowed pursuant
1158		-	to subdivisions (3), (4), and (5) shall be reduced to an amount
1159		-	which bears the same ratio to the total as the taxpayer's income
1160		-	taxable in Indiana bears to the taxpayer's total income.
1161		-	(10) In the case of an individual who is a recipient of assistance
1162		-	under IC 12-10-6-1, IC 12-10-6-2.1, IC 12-15-2-2, or IC 12-15-7,
1163		-	subtract an amount equal to that portion of the individual's
1164		-	adjusted gross income with respect to which the individual is not
1165		-	allowed under federal law to retain an amount to pay state and
1166		-	local income taxes.
1167		-	(11) In the case of an eligible individual, subtract the amount of
1168		-	a Holocaust victim's settlement payment included in the
1169		-	individual's federal adjusted gross income.
1170		-	(12) Subtract an amount equal to the portion of any premiums
1171		-	paid during the taxable year by the taxpayer for a qualified long
1172		-	term care policy (as defined in IC 12-15-39.6-5) for the taxpayer
1173		-	or the taxpayer's spouse if the taxpayer and the taxpayer's spouse
1174		-	file a joint income tax return or the taxpayer is otherwise entitled
1175		-	to a deduction under this subdivision for the taxpayer's spouse, or
1176		-	both.
1177		-	(13) Subtract an amount equal to the lesser of:
1178		-	(A) two thousand five hundred dollars ($2,500), or one
1179		-	thousand two hundred fifty dollars ($1,250) in the case of a
1180		-	married individual filing a separate return; or
1181		-	(B) the amount of property taxes that are paid during the
1182		-	taxable year in Indiana by the individual on the individual's
1183		-	principal place of residence.
1184		-	(14) Subtract an amount equal to the amount of a September 11
1185		-	terrorist attack settlement payment included in the individual's
1186		-	federal adjusted gross income.
1187		-	(15) Add or subtract the amount necessary to make the adjusted
1188		-	gross income of any taxpayer that owns property for which bonus
1189		-	depreciation was allowed in the current taxable year or in an
1190		-	earlier taxable year equal to the amount of adjusted gross income
1191		-	that would have been computed had an election not been made
1192		-	under Section 168(k) of the Internal Revenue Code to apply bonus
1193		-	depreciation to the property in the year that it was placed in
1194		-	service.
1195		-	(16) Add an amount equal to any deduction allowed under
1196		-	SEA 418(ts) 29
1197		-	Section 172 of the Internal Revenue Code (concerning net
1198		-	operating losses).
1199		-	(17) Add or subtract the amount necessary to make the adjusted
1200		-	gross income of any taxpayer that placed Section 179 property (as
1201		-	defined in Section 179 of the Internal Revenue Code) in service
1202		-	in the current taxable year or in an earlier taxable year equal to
1203		-	the amount of adjusted gross income that would have been
1204		-	computed had an election for federal income tax purposes not
1205		-	been made for the year in which the property was placed in
1206		-	service to take deductions under Section 179 of the Internal
1207		-	Revenue Code in a total amount exceeding the sum of:
1208		-	(A) twenty-five thousand dollars ($25,000) to the extent
1209		-	deductions under Section 179 of the Internal Revenue Code
1210		-	were not elected as provided in clause (B); and
1211		-	(B) for taxable years beginning after December 31, 2017, the
1212		-	deductions elected under Section 179 of the Internal Revenue
1213		-	Code on property acquired in an exchange if:
1214		-	(i) the exchange would have been eligible for
1215		-	nonrecognition of gain or loss under Section 1031 of the
1216		-	Internal Revenue Code in effect on January 1, 2017;
1217		-	(ii) the exchange is not eligible for nonrecognition of gain or
1218		-	loss under Section 1031 of the Internal Revenue Code; and
1219		-	(iii) the taxpayer made an election to take deductions under
1220		-	Section 179 of the Internal Revenue Code with regard to the
1221		-	acquired property in the year that the property was placed
1222		-	into service.
1223		-	The amount of deductions allowable for an item of property
1224		-	under this clause may not exceed the amount of adjusted gross
1225		-	income realized on the property that would have been deferred
1226		-	under the Internal Revenue Code in effect on January 1, 2017.
1227		-	(18) Subtract an amount equal to the amount of the taxpayer's
1228		-	qualified military income that was not excluded from the
1229		-	taxpayer's gross income for federal income tax purposes under
1230		-	Section 112 of the Internal Revenue Code.
1231		-	(19) Subtract income that is:
1232		-	(A) exempt from taxation under IC 6-3-2-21.7 (certain income
1233		-	derived from patents); and
1234		-	(B) included in the individual's federal adjusted gross income
1235		-	under the Internal Revenue Code.
1236		-	(20) Add an amount equal to any income not included in gross
1237		-	income as a result of the deferral of income arising from business
1238		-	indebtedness discharged in connection with the reacquisition after
1239		-	SEA 418(ts) 30
1240		-	December 31, 2008, and before January 1, 2011, of an applicable
1241		-	debt instrument, as provided in Section 108(i) of the Internal
1242		-	Revenue Code. Subtract the amount necessary from the adjusted
1243		-	gross income of any taxpayer that added an amount to adjusted
1244		-	gross income in a previous year to offset the amount included in
1245		-	federal gross income as a result of the deferral of income arising
1246		-	from business indebtedness discharged in connection with the
1247		-	reacquisition after December 31, 2008, and before January 1,
1248		-	2011, of an applicable debt instrument, as provided in Section
1249		-	108(i) of the Internal Revenue Code.
1250		-	(21) Add the amount excluded from federal gross income under
1251		-	Section 103 of the Internal Revenue Code for interest received on
1252		-	an obligation of a state other than Indiana, or a political
1253		-	subdivision of such a state, that is acquired by the taxpayer after
1254		-	December 31, 2011.
1255		-	(22) Subtract an amount as described in Section 1341(a)(2) of the
1256		-	Internal Revenue Code to the extent, if any, that the amount was
1257		-	previously included in the taxpayer's adjusted gross income for a
1258		-	prior taxable year.
1259		-	(23) For taxable years beginning after December 25, 2016, add an
1260		-	amount equal to the deduction for deferred foreign income that
1261		-	was claimed by the taxpayer for the taxable year under Section
1262		-	965(c) of the Internal Revenue Code.
1263		-	(24) Subtract any interest expense paid or accrued in the current
1264		-	taxable year but not deducted as a result of the limitation imposed
1265		-	under Section 163(j)(1) of the Internal Revenue Code. Add any
1266		-	interest expense paid or accrued in a previous taxable year but
1267		-	allowed as a deduction under Section 163 of the Internal Revenue
1268		-	Code in the current taxable year. For purposes of this subdivision,
1269		-	an interest expense is considered paid or accrued only in the first
1270		-	taxable year the deduction would have been allowable under
1271		-	Section 163 of the Internal Revenue Code if the limitation under
1272		-	Section 163(j)(1) of the Internal Revenue Code did not exist.
1273		-	(25) Subtract the amount that would have been excluded from
1274		-	gross income but for the enactment of Section 118(b)(2) of the
1275		-	Internal Revenue Code for taxable years ending after December
1276		-	22, 2017.
1277		-	(26) For taxable years beginning after December 31, 2019, and
1278		-	before January 1, 2021, add an amount of the deduction claimed
1279		-	under Section 62(a)(22) of the Internal Revenue Code.
1280		-	(27) For taxable years beginning after December 31, 2019, for
1281		-	payments made by an employer under an education assistance
1282		-	SEA 418(ts) 31
1283		-	program after March 27, 2020:
1284		-	(A) add the amount of payments by an employer that are
1285		-	excluded from the taxpayer's federal gross income under
1286		-	Section 127(c)(1)(B) of the Internal Revenue Code; and
1287		-	(B) deduct the interest allowable under Section 221 of the
1288		-	Internal Revenue Code, if the disallowance under Section
1289		-	221(e)(1) of the Internal Revenue Code did not apply to the
1290		-	payments described in clause (A). For purposes of applying
1291		-	Section 221(b) of the Internal Revenue Code to the amount
1292		-	allowable under this clause, the amount under clause (A) shall
1293		-	not be added to adjusted gross income.
1294		-	(28) Add an amount equal to the remainder of:
1295		-	(A) the amount allowable as a deduction under Section 274(n)
1296		-	of the Internal Revenue Code; minus
1297		-	(B) the amount otherwise allowable as a deduction under
1298		-	Section 274(n) of the Internal Revenue Code, if Section
1299		-	274(n)(2)(D) of the Internal Revenue Code was not in effect
1300		-	for amounts paid or incurred after December 31, 2020.
1301		-	(29) For taxable years beginning after December 31, 2017, and
1302		-	before January 1, 2021, add an amount equal to the excess
1303		-	business loss of the taxpayer as defined in Section 461(l)(3) of the
1304		-	Internal Revenue Code. In addition:
1305		-	(A) If a taxpayer has an excess business loss under this
1306		-	subdivision and also has modifications under subdivisions (15)
1307		-	and (17) for property placed in service during the taxable year,
1308		-	the taxpayer shall treat a portion of the taxable year
1309		-	modifications for that property as occurring in the taxable year
1310		-	the property is placed in service and a portion of the
1311		-	modifications as occurring in the immediately following
1312		-	taxable year.
1313		-	(B) The portion of the modifications under subdivisions (15)
1314		-	and (17) for property placed in service during the taxable year
1315		-	treated as occurring in the taxable year in which the property
1316		-	is placed in service equals:
1317		-	(i) the modification for the property otherwise determined
1318		-	under this section; minus
1319		-	(ii) the excess business loss disallowed under this
1320		-	subdivision;
1321		-	but not less than zero (0).
1322		-	(C) The portion of the modifications under subdivisions (15)
1323		-	and (17) for property placed in service during the taxable year
1324		-	treated as occurring in the taxable year immediately following
1325		-	SEA 418(ts) 32
1326		-	the taxable year in which the property is placed in service
1327		-	equals the modification for the property otherwise determined
1328		-	under this section minus the amount in clause (B).
1329		-	(D) Any reallocation of modifications between taxable years
1330		-	under clauses (B) and (C) shall be first allocated to the
1331		-	modification under subdivision (15), then to the modification
1332		-	under subdivision (17).
1333		-	(30) Add an amount equal to the amount excluded from federal
1334		-	gross income under Section 108(f)(5) of the Internal Revenue
1335		-	Code. For purposes of this subdivision:
1336		-	(A) if an amount excluded under Section 108(f)(5) of the
1337		-	Internal Revenue Code would be excludible under Section
1338		-	108(a)(1)(B) of the Internal Revenue Code, the exclusion
1339		-	under Section 108(a)(1)(B) of the Internal Revenue Code shall
1340		-	take precedence; and
1341		-	(B) if an amount would have been excludible under Section
1342		-	108(f)(5) of the Internal Revenue Code as in effect on January
1343		-	1, 2020, the amount is not required to be added back under
1344		-	this subdivision.
1345		-	(31) For taxable years ending after March 12, 2020, subtract an
1346		-	amount equal to the deduction disallowed pursuant to:
1347		-	(A) Section 2301(e) of the CARES Act (Public Law 116-136),
1348		-	as modified by Sections 206 and 207 of the Taxpayer Certainty
1349		-	and Disaster Relief Tax Act (Division EE of Public Law
1350		-	116-260); and
1351		-	(B) Section 3134(e) of the Internal Revenue Code.
1352		-	(32) Subtract the amount of an annual grant amount distributed to
1353		-	a taxpayer's Indiana education scholarship account under
1354		-	IC 20-51.4-4-2 that is used for a qualified expense (as defined in
1355		-	IC 20-51.4-2-9) or to an Indiana enrichment scholarship account
1356		-	under IC 20-52 that is used for qualified expenses (as defined in
1357		-	IC 20-52-2-6), to the extent the distribution used for the qualified
1358		-	expense is included in the taxpayer's federal adjusted gross
1359		-	income under the Internal Revenue Code.
1360		-	(33) For taxable years beginning after December 31, 2019, and
1361		-	before January 1, 2021, add an amount equal to the amount of
1362		-	unemployment compensation excluded from federal gross income
1363		-	under Section 85(c) of the Internal Revenue Code.
1364		-	(34) For taxable years beginning after December 31, 2022,
1365		-	subtract an amount equal to the deduction disallowed under
1366		-	Section 280C(h) of the Internal Revenue Code.
1367		-	(34) (35) Subtract any other amounts the taxpayer is entitled to
1368		-	SEA 418(ts) 33
1369		-	deduct under IC 6-3-2.
1370		-	(b) In the case of corporations, the same as "taxable income" (as
1371		-	defined in Section 63 of the Internal Revenue Code) adjusted as
1372		-	follows:
1373		-	(1) Subtract income that is exempt from taxation under this article
1374		-	by the Constitution and statutes of the United States.
1375		-	(2) Add an amount equal to any deduction or deductions allowed
1376		-	or allowable pursuant to Section 170 of the Internal Revenue
1377		-	Code (concerning charitable contributions).
1378		-	(3) Except as provided in subsection (c), add an amount equal to
1379		-	any deduction or deductions allowed or allowable pursuant to
1380		-	Section 63 of the Internal Revenue Code for taxes based on or
1381		-	measured by income and levied at the state level by any state of
1382		-	the United States.
1383		-	(4) Subtract an amount equal to the amount included in the
1384		-	corporation's taxable income under Section 78 of the Internal
1385		-	Revenue Code (concerning foreign tax credits).
1386		-	(5) Add or subtract the amount necessary to make the adjusted
1387		-	gross income of any taxpayer that owns property for which bonus
1388		-	depreciation was allowed in the current taxable year or in an
1389		-	earlier taxable year equal to the amount of adjusted gross income
1390		-	that would have been computed had an election not been made
1391		-	under Section 168(k) of the Internal Revenue Code to apply bonus
1392		-	depreciation to the property in the year that it was placed in
1393		-	service.
1394		-	(6) Add an amount equal to any deduction allowed under Section
1395		-	172 of the Internal Revenue Code (concerning net operating
1396		-	losses).
1397		-	(7) Add or subtract the amount necessary to make the adjusted
1398		-	gross income of any taxpayer that placed Section 179 property (as
1399		-	defined in Section 179 of the Internal Revenue Code) in service
1400		-	in the current taxable year or in an earlier taxable year equal to
1401		-	the amount of adjusted gross income that would have been
1402		-	computed had an election for federal income tax purposes not
1403		-	been made for the year in which the property was placed in
1404		-	service to take deductions under Section 179 of the Internal
1405		-	Revenue Code in a total amount exceeding the sum of:
1406		-	(A) twenty-five thousand dollars ($25,000) to the extent
1407		-	deductions under Section 179 of the Internal Revenue Code
1408		-	were not elected as provided in clause (B); and
1409		-	(B) for taxable years beginning after December 31, 2017, the
1410		-	deductions elected under Section 179 of the Internal Revenue
1411		-	SEA 418(ts) 34
1412		-	Code on property acquired in an exchange if:
1413		-	(i) the exchange would have been eligible for
1414		-	nonrecognition of gain or loss under Section 1031 of the
1415		-	Internal Revenue Code in effect on January 1, 2017;
1416		-	(ii) the exchange is not eligible for nonrecognition of gain or
1417		-	loss under Section 1031 of the Internal Revenue Code; and
1418		-	(iii) the taxpayer made an election to take deductions under
1419		-	Section 179 of the Internal Revenue Code with regard to the
1420		-	acquired property in the year that the property was placed
1421		-	into service.
1422		-	The amount of deductions allowable for an item of property
1423		-	under this clause may not exceed the amount of adjusted gross
1424		-	income realized on the property that would have been deferred
1425		-	under the Internal Revenue Code in effect on January 1, 2017.
1426		-	(8) Add to the extent required by IC 6-3-2-20:
1427		-	(A) the amount of intangible expenses (as defined in
1428		-	IC 6-3-2-20) for the taxable year that reduced the corporation's
1429		-	taxable income (as defined in Section 63 of the Internal
1430		-	Revenue Code) for federal income tax purposes; and
1431		-	(B) any directly related interest expenses (as defined in
1432		-	IC 6-3-2-20) that reduced the corporation's adjusted gross
1433		-	income (determined without regard to this subdivision). For
1434		-	purposes of this clause, any directly related interest expense
1435		-	that constitutes business interest within the meaning of Section
1436		-	163(j) of the Internal Revenue Code shall be considered to
1437		-	have reduced the taxpayer's federal taxable income only in the
1438		-	first taxable year in which the deduction otherwise would have
1439		-	been allowable under Section 163 of the Internal Revenue
1440		-	Code if the limitation under Section 163(j)(1) of the Internal
1441		-	Revenue Code did not exist.
1442		-	(9) Add an amount equal to any deduction for dividends paid (as
1443		-	defined in Section 561 of the Internal Revenue Code) to
1444		-	shareholders of a captive real estate investment trust (as defined
1445		-	in section 34.5 of this chapter).
1446		-	(10) Subtract income that is:
1447		-	(A) exempt from taxation under IC 6-3-2-21.7 (certain income
1448		-	derived from patents); and
1449		-	(B) included in the corporation's taxable income under the
1450		-	Internal Revenue Code.
1451		-	(11) Add an amount equal to any income not included in gross
1452		-	income as a result of the deferral of income arising from business
1453		-	indebtedness discharged in connection with the reacquisition after
1454		-	SEA 418(ts) 35
1455		-	December 31, 2008, and before January 1, 2011, of an applicable
1456		-	debt instrument, as provided in Section 108(i) of the Internal
1457		-	Revenue Code. Subtract from the adjusted gross income of any
1458		-	taxpayer that added an amount to adjusted gross income in a
1459		-	previous year the amount necessary to offset the amount included
1460		-	in federal gross income as a result of the deferral of income
1461		-	arising from business indebtedness discharged in connection with
1462		-	the reacquisition after December 31, 2008, and before January 1,
1463		-	2011, of an applicable debt instrument, as provided in Section
1464		-	108(i) of the Internal Revenue Code.
1465		-	(12) Add the amount excluded from federal gross income under
1466		-	Section 103 of the Internal Revenue Code for interest received on
1467		-	an obligation of a state other than Indiana, or a political
1468		-	subdivision of such a state, that is acquired by the taxpayer after
1469		-	December 31, 2011.
1470		-	(13) For taxable years beginning after December 25, 2016:
1471		-	(A) for a corporation other than a real estate investment trust,
1472		-	add:
1473		-	(i) an amount equal to the amount reported by the taxpayer
1474		-	on IRC 965 Transition Tax Statement, line 1; or
1475		-	(ii) if the taxpayer deducted an amount under Section 965(c)
1476		-	of the Internal Revenue Code in determining the taxpayer's
1477		-	taxable income for purposes of the federal income tax, the
1478		-	amount deducted under Section 965(c) of the Internal
1479		-	Revenue Code; and
1480		-	(B) for a real estate investment trust, add an amount equal to
1481		-	the deduction for deferred foreign income that was claimed by
1482		-	the taxpayer for the taxable year under Section 965(c) of the
1483		-	Internal Revenue Code, but only to the extent that the taxpayer
1484		-	included income pursuant to Section 965 of the Internal
1485		-	Revenue Code in its taxable income for federal income tax
1486		-	purposes or is required to add back dividends paid under
1487		-	subdivision (9).
1488		-	(14) Add an amount equal to the deduction that was claimed by
1489		-	the taxpayer for the taxable year under Section 250(a)(1)(B) of the
1490		-	Internal Revenue Code (attributable to global intangible
1491		-	low-taxed income). The taxpayer shall separately specify the
1492		-	amount of the reduction under Section 250(a)(1)(B)(i) of the
1493		-	Internal Revenue Code and under Section 250(a)(1)(B)(ii) of the
1494		-	Internal Revenue Code.
1495		-	(15) Subtract any interest expense paid or accrued in the current
1496		-	taxable year but not deducted as a result of the limitation imposed
1497		-	SEA 418(ts) 36
1498		-	under Section 163(j)(1) of the Internal Revenue Code. Add any
1499		-	interest expense paid or accrued in a previous taxable year but
1500		-	allowed as a deduction under Section 163 of the Internal Revenue
1501		-	Code in the current taxable year. For purposes of this subdivision,
1502		-	an interest expense is considered paid or accrued only in the first
1503		-	taxable year the deduction would have been allowable under
1504		-	Section 163 of the Internal Revenue Code if the limitation under
1505		-	Section 163(j)(1) of the Internal Revenue Code did not exist.
1506		-	(16) Subtract the amount that would have been excluded from
1507		-	gross income but for the enactment of Section 118(b)(2) of the
1508		-	Internal Revenue Code for taxable years ending after December
1509		-	22, 2017.
1510		-	(17) Add an amount equal to the remainder of:
1511		-	(A) the amount allowable as a deduction under Section 274(n)
1512		-	of the Internal Revenue Code; minus
1513		-	(B) the amount otherwise allowable as a deduction under
1514		-	Section 274(n) of the Internal Revenue Code, if Section
1515		-	274(n)(2)(D) of the Internal Revenue Code was not in effect
1516		-	for amounts paid or incurred after December 31, 2020.
1517		-	(18) For taxable years ending after March 12, 2020, subtract an
1518		-	amount equal to the deduction disallowed pursuant to:
1519		-	(A) Section 2301(e) of the CARES Act (Public Law 116-136),
1520		-	as modified by Sections 206 and 207 of the Taxpayer Certainty
1521		-	and Disaster Relief Tax Act (Division EE of Public Law
1522		-	116-260); and
1523		-	(B) Section 3134(e) of the Internal Revenue Code.
1524		-	(19) For taxable years beginning after December 31, 2022,
1525		-	subtract an amount equal to the deduction disallowed under
1526		-	Section 280C(h) of the Internal Revenue Code.
1527		-	(19) (20) Add or subtract any other amounts the taxpayer is:
1528		-	(A) required to add or subtract; or
1529		-	(B) entitled to deduct;
1530		-	under IC 6-3-2.
1531		-	(c) The following apply to taxable years beginning after December
1532		-	31, 2018, for purposes of the add back of any deduction allowed on the
1533		-	taxpayer's federal income tax return for wagering taxes, as provided in
1534		-	subsection (a)(2) if the taxpayer is an individual or subsection (b)(3) if
1535		-	the taxpayer is a corporation:
1536		-	(1) For taxable years beginning after December 31, 2018, and
1537		-	before January 1, 2020, a taxpayer is required to add back under
1538		-	this section eighty-seven and five-tenths percent (87.5%) of any
1539		-	deduction allowed on the taxpayer's federal income tax return for
1540		-	SEA 418(ts) 37
1541		-	wagering taxes.
1542		-	(2) For taxable years beginning after December 31, 2019, and
1543		-	before January 1, 2021, a taxpayer is required to add back under
1544		-	this section seventy-five percent (75%) of any deduction allowed
1545		-	on the taxpayer's federal income tax return for wagering taxes.
1546		-	(3) For taxable years beginning after December 31, 2020, and
1547		-	before January 1, 2022, a taxpayer is required to add back under
1548		-	this section sixty-two and five-tenths percent (62.5%) of any
1549		-	deduction allowed on the taxpayer's federal income tax return for
1550		-	wagering taxes.
1551		-	(4) For taxable years beginning after December 31, 2021, and
1552		-	before January 1, 2023, a taxpayer is required to add back under
1553		-	this section fifty percent (50%) of any deduction allowed on the
1554		-	taxpayer's federal income tax return for wagering taxes.
1555		-	(5) For taxable years beginning after December 31, 2022, and
1556		-	before January 1, 2024, a taxpayer is required to add back under
1557		-	this section thirty-seven and five-tenths percent (37.5%) of any
1558		-	deduction allowed on the taxpayer's federal income tax return for
1559		-	wagering taxes.
1560		-	(6) For taxable years beginning after December 31, 2023, and
1561		-	before January 1, 2025, a taxpayer is required to add back under
1562		-	this section twenty-five percent (25%) of any deduction allowed
1563		-	on the taxpayer's federal income tax return for wagering taxes.
1564		-	(7) For taxable years beginning after December 31, 2024, and
1565		-	before January 1, 2026, a taxpayer is required to add back under
1566		-	this section twelve and five-tenths percent (12.5%) of any
1567		-	deduction allowed on the taxpayer's federal income tax return for
1568		-	wagering taxes.
1569		-	(8) For taxable years beginning after December 31, 2025, a
1570		-	taxpayer is not required to add back under this section any amount
1571		-	of a deduction allowed on the taxpayer's federal income tax return
1572		-	for wagering taxes.
1573		-	(d) In the case of life insurance companies (as defined in Section
1574		-	816(a) of the Internal Revenue Code) that are organized under Indiana
1575		-	law, the same as "life insurance company taxable income" (as defined
1576		-	in Section 801 of the Internal Revenue Code), adjusted as follows:
1577		-	(1) Subtract income that is exempt from taxation under this article
1578		-	by the Constitution and statutes of the United States.
1579		-	(2) Add an amount equal to any deduction allowed or allowable
1580		-	under Section 170 of the Internal Revenue Code (concerning
1581		-	charitable contributions).
1582		-	(3) Add an amount equal to a deduction allowed or allowable
1583		-	SEA 418(ts) 38
1584		-	under Section 805 or Section 832(c) of the Internal Revenue Code
1585		-	for taxes based on or measured by income and levied at the state
1586		-	level by any state.
1587		-	(4) Subtract an amount equal to the amount included in the
1588		-	company's taxable income under Section 78 of the Internal
1589		-	Revenue Code (concerning foreign tax credits).
1590		-	(5) Add or subtract the amount necessary to make the adjusted
1591		-	gross income of any taxpayer that owns property for which bonus
1592		-	depreciation was allowed in the current taxable year or in an
1593		-	earlier taxable year equal to the amount of adjusted gross income
1594		-	that would have been computed had an election not been made
1595		-	under Section 168(k) of the Internal Revenue Code to apply bonus
1596		-	depreciation to the property in the year that it was placed in
1597		-	service.
1598		-	(6) Add an amount equal to any deduction allowed under Section
1599		-	172 of the Internal Revenue Code (concerning net operating
1600		-	losses).
1601		-	(7) Add or subtract the amount necessary to make the adjusted
1602		-	gross income of any taxpayer that placed Section 179 property (as
1603		-	defined in Section 179 of the Internal Revenue Code) in service
1604		-	in the current taxable year or in an earlier taxable year equal to
1605		-	the amount of adjusted gross income that would have been
1606		-	computed had an election for federal income tax purposes not
1607		-	been made for the year in which the property was placed in
1608		-	service to take deductions under Section 179 of the Internal
1609		-	Revenue Code in a total amount exceeding the sum of:
1610		-	(A) twenty-five thousand dollars ($25,000) to the extent
1611		-	deductions under Section 179 of the Internal Revenue Code
1612		-	were not elected as provided in clause (B); and
1613		-	(B) for taxable years beginning after December 31, 2017, the
1614		-	deductions elected under Section 179 of the Internal Revenue
1615		-	Code on property acquired in an exchange if:
1616		-	(i) the exchange would have been eligible for
1617		-	nonrecognition of gain or loss under Section 1031 of the
1618		-	Internal Revenue Code in effect on January 1, 2017;
1619		-	(ii) the exchange is not eligible for nonrecognition of gain or
1620		-	loss under Section 1031 of the Internal Revenue Code; and
1621		-	(iii) the taxpayer made an election to take deductions under
1622		-	Section 179 of the Internal Revenue Code with regard to the
1623		-	acquired property in the year that the property was placed
1624		-	into service.
1625		-	The amount of deductions allowable for an item of property
1626		-	SEA 418(ts) 39
1627		-	under this clause may not exceed the amount of adjusted gross
1628		-	income realized on the property that would have been deferred
1629		-	under the Internal Revenue Code in effect on January 1, 2017.
1630		-	(8) Subtract income that is:
1631		-	(A) exempt from taxation under IC 6-3-2-21.7 (certain income
1632		-	derived from patents); and
1633		-	(B) included in the insurance company's taxable income under
1634		-	the Internal Revenue Code.
1635		-	(9) Add an amount equal to any income not included in gross
1636		-	income as a result of the deferral of income arising from business
1637		-	indebtedness discharged in connection with the reacquisition after
1638		-	December 31, 2008, and before January 1, 2011, of an applicable
1639		-	debt instrument, as provided in Section 108(i) of the Internal
1640		-	Revenue Code. Subtract from the adjusted gross income of any
1641		-	taxpayer that added an amount to adjusted gross income in a
1642		-	previous year the amount necessary to offset the amount included
1643		-	in federal gross income as a result of the deferral of income
1644		-	arising from business indebtedness discharged in connection with
1645		-	the reacquisition after December 31, 2008, and before January 1,
1646		-	2011, of an applicable debt instrument, as provided in Section
1647		-	108(i) of the Internal Revenue Code.
1648		-	(10) Add an amount equal to any exempt insurance income under
1649		-	Section 953(e) of the Internal Revenue Code that is active
1650		-	financing income under Subpart F of Subtitle A, Chapter 1,
1651		-	Subchapter N of the Internal Revenue Code.
1652		-	(11) Add the amount excluded from federal gross income under
1653		-	Section 103 of the Internal Revenue Code for interest received on
1654		-	an obligation of a state other than Indiana, or a political
1655		-	subdivision of such a state, that is acquired by the taxpayer after
1656		-	December 31, 2011.
1657		-	(12) For taxable years beginning after December 25, 2016, add:
1658		-	(A) an amount equal to the amount reported by the taxpayer on
1659		-	IRC 965 Transition Tax Statement, line 1; or
1660		-	(B) if the taxpayer deducted an amount under Section 965(c)
1661		-	of the Internal Revenue Code in determining the taxpayer's
1662		-	taxable income for purposes of the federal income tax, the
1663		-	amount deducted under Section 965(c) of the Internal Revenue
1664		-	Code.
1665		-	(13) Add an amount equal to the deduction that was claimed by
1666		-	the taxpayer for the taxable year under Section 250(a)(1)(B) of the
1667		-	Internal Revenue Code (attributable to global intangible
1668		-	low-taxed income). The taxpayer shall separately specify the
1669		-	SEA 418(ts) 40
1670		-	amount of the reduction under Section 250(a)(1)(B)(i) of the
1671		-	Internal Revenue Code and under Section 250(a)(1)(B)(ii) of the
1672		-	Internal Revenue Code.
1673		-	(14) Subtract any interest expense paid or accrued in the current
1674		-	taxable year but not deducted as a result of the limitation imposed
1675		-	under Section 163(j)(1) of the Internal Revenue Code. Add any
1676		-	interest expense paid or accrued in a previous taxable year but
1677		-	allowed as a deduction under Section 163 of the Internal Revenue
1678		-	Code in the current taxable year. For purposes of this subdivision,
1679		-	an interest expense is considered paid or accrued only in the first
1680		-	taxable year the deduction would have been allowable under
1681		-	Section 163 of the Internal Revenue Code if the limitation under
1682		-	Section 163(j)(1) of the Internal Revenue Code did not exist.
1683		-	(15) Subtract the amount that would have been excluded from
1684		-	gross income but for the enactment of Section 118(b)(2) of the
1685		-	Internal Revenue Code for taxable years ending after December
1686		-	22, 2017.
1687		-	(16) Add an amount equal to the remainder of:
1688		-	(A) the amount allowable as a deduction under Section 274(n)
1689		-	of the Internal Revenue Code; minus
1690		-	(B) the amount otherwise allowable as a deduction under
1691		-	Section 274(n) of the Internal Revenue Code, if Section
1692		-	274(n)(2)(D) of the Internal Revenue Code was not in effect
1693		-	for amounts paid or incurred after December 31, 2020.
1694		-	(17) For taxable years ending after March 12, 2020, subtract an
1695		-	amount equal to the deduction disallowed pursuant to:
1696		-	(A) Section 2301(e) of the CARES Act (Public Law 116-136),
1697		-	as modified by Sections 206 and 207 of the Taxpayer Certainty
1698		-	and Disaster Relief Tax Act (Division EE of Public Law
1699		-	116-260); and
1700		-	(B) Section 3134(e) of the Internal Revenue Code.
1701		-	(18) For taxable years beginning after December 31, 2022,
1702		-	subtract an amount equal to the deduction disallowed under
1703		-	Section 280C(h) of the Internal Revenue Code.
1704		-	(18) (19) Add or subtract any other amounts the taxpayer is:
1705		-	(A) required to add or subtract; or
1706		-	(B) entitled to deduct;
1707		-	under IC 6-3-2.
1708		-	(e) In the case of insurance companies subject to tax under Section
1709		-	831 of the Internal Revenue Code and organized under Indiana law, the
1710		-	same as "taxable income" (as defined in Section 832 of the Internal
1711		-	Revenue Code), adjusted as follows:
1712		-	SEA 418(ts) 41
1713		-	(1) Subtract income that is exempt from taxation under this article
1714		-	by the Constitution and statutes of the United States.
1715		-	(2) Add an amount equal to any deduction allowed or allowable
1716		-	under Section 170 of the Internal Revenue Code (concerning
1717		-	charitable contributions).
1718		-	(3) Add an amount equal to a deduction allowed or allowable
1719		-	under Section 805 or Section 832(c) of the Internal Revenue Code
1720		-	for taxes based on or measured by income and levied at the state
1721		-	level by any state.
1722		-	(4) Subtract an amount equal to the amount included in the
1723		-	company's taxable income under Section 78 of the Internal
1724		-	Revenue Code (concerning foreign tax credits).
1725		-	(5) Add or subtract the amount necessary to make the adjusted
1726		-	gross income of any taxpayer that owns property for which bonus
1727		-	depreciation was allowed in the current taxable year or in an
1728		-	earlier taxable year equal to the amount of adjusted gross income
1729		-	that would have been computed had an election not been made
1730		-	under Section 168(k) of the Internal Revenue Code to apply bonus
1731		-	depreciation to the property in the year that it was placed in
1732		-	service.
1733		-	(6) Add an amount equal to any deduction allowed under Section
1734		-	172 of the Internal Revenue Code (concerning net operating
1735		-	losses).
1736		-	(7) Add or subtract the amount necessary to make the adjusted
1737		-	gross income of any taxpayer that placed Section 179 property (as
1738		-	defined in Section 179 of the Internal Revenue Code) in service
1739		-	in the current taxable year or in an earlier taxable year equal to
1740		-	the amount of adjusted gross income that would have been
1741		-	computed had an election for federal income tax purposes not
1742		-	been made for the year in which the property was placed in
1743		-	service to take deductions under Section 179 of the Internal
1744		-	Revenue Code in a total amount exceeding the sum of:
1745		-	(A) twenty-five thousand dollars ($25,000) to the extent
1746		-	deductions under Section 179 of the Internal Revenue Code
1747		-	were not elected as provided in clause (B); and
1748		-	(B) for taxable years beginning after December 31, 2017, the
1749		-	deductions elected under Section 179 of the Internal Revenue
1750		-	Code on property acquired in an exchange if:
1751		-	(i) the exchange would have been eligible for
1752		-	nonrecognition of gain or loss under Section 1031 of the
1753		-	Internal Revenue Code in effect on January 1, 2017;
1754		-	(ii) the exchange is not eligible for nonrecognition of gain or
1755		-	SEA 418(ts) 42
1756		-	loss under Section 1031 of the Internal Revenue Code; and
1757		-	(iii) the taxpayer made an election to take deductions under
1758		-	Section 179 of the Internal Revenue Code with regard to the
1759		-	acquired property in the year that the property was placed
1760		-	into service.
1761		-	The amount of deductions allowable for an item of property
1762		-	under this clause may not exceed the amount of adjusted gross
1763		-	income realized on the property that would have been deferred
1764		-	under the Internal Revenue Code in effect on January 1, 2017.
1765		-	(8) Subtract income that is:
1766		-	(A) exempt from taxation under IC 6-3-2-21.7 (certain income
1767		-	derived from patents); and
1768		-	(B) included in the insurance company's taxable income under
1769		-	the Internal Revenue Code.
1770		-	(9) Add an amount equal to any income not included in gross
1771		-	income as a result of the deferral of income arising from business
1772		-	indebtedness discharged in connection with the reacquisition after
1773		-	December 31, 2008, and before January 1, 2011, of an applicable
1774		-	debt instrument, as provided in Section 108(i) of the Internal
1775		-	Revenue Code. Subtract from the adjusted gross income of any
1776		-	taxpayer that added an amount to adjusted gross income in a
1777		-	previous year the amount necessary to offset the amount included
1778		-	in federal gross income as a result of the deferral of income
1779		-	arising from business indebtedness discharged in connection with
1780		-	the reacquisition after December 31, 2008, and before January 1,
1781		-	2011, of an applicable debt instrument, as provided in Section
1782		-	108(i) of the Internal Revenue Code.
1783		-	(10) Add an amount equal to any exempt insurance income under
1784		-	Section 953(e) of the Internal Revenue Code that is active
1785		-	financing income under Subpart F of Subtitle A, Chapter 1,
1786		-	Subchapter N of the Internal Revenue Code.
1787		-	(11) Add the amount excluded from federal gross income under
1788		-	Section 103 of the Internal Revenue Code for interest received on
1789		-	an obligation of a state other than Indiana, or a political
1790		-	subdivision of such a state, that is acquired by the taxpayer after
1791		-	December 31, 2011.
1792		-	(12) For taxable years beginning after December 25, 2016, add:
1793		-	(A) an amount equal to the amount reported by the taxpayer on
1794		-	IRC 965 Transition Tax Statement, line 1; or
1795		-	(B) if the taxpayer deducted an amount under Section 965(c)
1796		-	of the Internal Revenue Code in determining the taxpayer's
1797		-	taxable income for purposes of the federal income tax, the
1798		-	SEA 418(ts) 43
1799		-	amount deducted under Section 965(c) of the Internal Revenue
1800		-	Code.
1801		-	(13) Add an amount equal to the deduction that was claimed by
1802		-	the taxpayer for the taxable year under Section 250(a)(1)(B) of the
1803		-	Internal Revenue Code (attributable to global intangible
1804		-	low-taxed income). The taxpayer shall separately specify the
1805		-	amount of the reduction under Section 250(a)(1)(B)(i) of the
1806		-	Internal Revenue Code and under Section 250(a)(1)(B)(ii) of the
1807		-	Internal Revenue Code.
1808		-	(14) Subtract any interest expense paid or accrued in the current
1809		-	taxable year but not deducted as a result of the limitation imposed
1810		-	under Section 163(j)(1) of the Internal Revenue Code. Add any
1811		-	interest expense paid or accrued in a previous taxable year but
1812		-	allowed as a deduction under Section 163 of the Internal Revenue
1813		-	Code in the current taxable year. For purposes of this subdivision,
1814		-	an interest expense is considered paid or accrued only in the first
1815		-	taxable year the deduction would have been allowable under
1816		-	Section 163 of the Internal Revenue Code if the limitation under
1817		-	Section 163(j)(1) of the Internal Revenue Code did not exist.
1818		-	(15) Subtract the amount that would have been excluded from
1819		-	gross income but for the enactment of Section 118(b)(2) of the
1820		-	Internal Revenue Code for taxable years ending after December
1821		-	22, 2017.
1822		-	(16) Add an amount equal to the remainder of:
1823		-	(A) the amount allowable as a deduction under Section 274(n)
1824		-	of the Internal Revenue Code; minus
1825		-	(B) the amount otherwise allowable as a deduction under
1826		-	Section 274(n) of the Internal Revenue Code, if Section
1827		-	274(n)(2)(D) of the Internal Revenue Code was not in effect
1828		-	for amounts paid or incurred after December 31, 2020.
1829		-	(17) For taxable years ending after March 12, 2020, subtract an
1830		-	amount equal to the deduction disallowed pursuant to:
1831		-	(A) Section 2301(e) of the CARES Act (Public Law 116-136),
1832		-	as modified by Sections 206 and 207 of the Taxpayer Certainty
1833		-	and Disaster Relief Tax Act (Division EE of Public Law
1834		-	116-260); and
1835		-	(B) Section 3134(e) of the Internal Revenue Code.
1836		-	(18) For taxable years beginning after December 31, 2022,
1837		-	subtract an amount equal to the deduction disallowed under
1838		-	Section 280C(h) of the Internal Revenue Code.
1839		-	(18) (19) Add or subtract any other amounts the taxpayer is:
1840		-	(A) required to add or subtract; or
1841		-	SEA 418(ts) 44
1842		-	(B) entitled to deduct;
1843		-	under IC 6-3-2.
1844		-	(f) In the case of trusts and estates, "taxable income" (as defined for
1845		-	trusts and estates in Section 641(b) of the Internal Revenue Code)
1846		-	adjusted as follows:
1847		-	(1) Subtract income that is exempt from taxation under this article
1848		-	by the Constitution and statutes of the United States.
1849		-	(2) Subtract an amount equal to the amount of a September 11
1850		-	terrorist attack settlement payment included in the federal
1851		-	adjusted gross income of the estate of a victim of the September
1852		-	11 terrorist attack or a trust to the extent the trust benefits a victim
1853		-	of the September 11 terrorist attack.
1854		-	(3) Add or subtract the amount necessary to make the adjusted
1855		-	gross income of any taxpayer that owns property for which bonus
1856		-	depreciation was allowed in the current taxable year or in an
1857		-	earlier taxable year equal to the amount of adjusted gross income
1858		-	that would have been computed had an election not been made
1859		-	under Section 168(k) of the Internal Revenue Code to apply bonus
1860		-	depreciation to the property in the year that it was placed in
1861		-	service.
1862		-	(4) Add an amount equal to any deduction allowed under Section
1863		-	172 of the Internal Revenue Code (concerning net operating
1864		-	losses).
1865		-	(5) Add or subtract the amount necessary to make the adjusted
1866		-	gross income of any taxpayer that placed Section 179 property (as
1867		-	defined in Section 179 of the Internal Revenue Code) in service
1868		-	in the current taxable year or in an earlier taxable year equal to
1869		-	the amount of adjusted gross income that would have been
1870		-	computed had an election for federal income tax purposes not
1871		-	been made for the year in which the property was placed in
1872		-	service to take deductions under Section 179 of the Internal
1873		-	Revenue Code in a total amount exceeding the sum of:
1874		-	(A) twenty-five thousand dollars ($25,000) to the extent
1875		-	deductions under Section 179 of the Internal Revenue Code
1876		-	were not elected as provided in clause (B); and
1877		-	(B) for taxable years beginning after December 31, 2017, the
1878		-	deductions elected under Section 179 of the Internal Revenue
1879		-	Code on property acquired in an exchange if:
1880		-	(i) the exchange would have been eligible for
1881		-	nonrecognition of gain or loss under Section 1031 of the
1882		-	Internal Revenue Code in effect on January 1, 2017;
1883		-	(ii) the exchange is not eligible for nonrecognition of gain or
1884		-	SEA 418(ts) 45
1885		-	loss under Section 1031 of the Internal Revenue Code; and
1886		-	(iii) the taxpayer made an election to take deductions under
1887		-	Section 179 of the Internal Revenue Code with regard to the
1888		-	acquired property in the year that the property was placed
1889		-	into service.
1890		-	The amount of deductions allowable for an item of property
1891		-	under this clause may not exceed the amount of adjusted gross
1892		-	income realized on the property that would have been deferred
1893		-	under the Internal Revenue Code in effect on January 1, 2017.
1894		-	(6) Subtract income that is:
1895		-	(A) exempt from taxation under IC 6-3-2-21.7 (certain income
1896		-	derived from patents); and
1897		-	(B) included in the taxpayer's taxable income under the
1898		-	Internal Revenue Code.
1899		-	(7) Add an amount equal to any income not included in gross
1900		-	income as a result of the deferral of income arising from business
1901		-	indebtedness discharged in connection with the reacquisition after
1902		-	December 31, 2008, and before January 1, 2011, of an applicable
1903		-	debt instrument, as provided in Section 108(i) of the Internal
1904		-	Revenue Code. Subtract from the adjusted gross income of any
1905		-	taxpayer that added an amount to adjusted gross income in a
1906		-	previous year the amount necessary to offset the amount included
1907		-	in federal gross income as a result of the deferral of income
1908		-	arising from business indebtedness discharged in connection with
1909		-	the reacquisition after December 31, 2008, and before January 1,
1910		-	2011, of an applicable debt instrument, as provided in Section
1911		-	108(i) of the Internal Revenue Code.
1912		-	(8) Add the amount excluded from federal gross income under
1913		-	Section 103 of the Internal Revenue Code for interest received on
1914		-	an obligation of a state other than Indiana, or a political
1915		-	subdivision of such a state, that is acquired by the taxpayer after
1916		-	December 31, 2011.
1917		-	(9) For taxable years beginning after December 25, 2016, add an
1918		-	amount equal to:
1919		-	(A) the amount reported by the taxpayer on IRC 965
1920		-	Transition Tax Statement, line 1;
1921		-	(B) if the taxpayer deducted an amount under Section 965(c)
1922		-	of the Internal Revenue Code in determining the taxpayer's
1923		-	taxable income for purposes of the federal income tax, the
1924		-	amount deducted under Section 965(c) of the Internal Revenue
1925		-	Code; and
1926		-	(C) with regard to any amounts of income under Section 965
1927		-	SEA 418(ts) 46
1928		-	of the Internal Revenue Code distributed by the taxpayer, the
1929		-	deduction under Section 965(c) of the Internal Revenue Code
1930		-	attributable to such distributed amounts and not reported to the
1931		-	beneficiary.
1932		-	For purposes of this article, the amount required to be added back
1933		-	under clause (B) is not considered to be distributed or
1934		-	distributable to a beneficiary of the estate or trust for purposes of
1935		-	Sections 651 and 661 of the Internal Revenue Code.
1936		-	(10) Subtract any interest expense paid or accrued in the current
1937		-	taxable year but not deducted as a result of the limitation imposed
1938		-	under Section 163(j)(1) of the Internal Revenue Code. Add any
1939		-	interest expense paid or accrued in a previous taxable year but
1940		-	allowed as a deduction under Section 163 of the Internal Revenue
1941		-	Code in the current taxable year. For purposes of this subdivision,
1942		-	an interest expense is considered paid or accrued only in the first
1943		-	taxable year the deduction would have been allowable under
1944		-	Section 163 of the Internal Revenue Code if the limitation under
1945		-	Section 163(j)(1) of the Internal Revenue Code did not exist.
1946		-	(11) Add an amount equal to the deduction for qualified business
1947		-	income that was claimed by the taxpayer for the taxable year
1948		-	under Section 199A of the Internal Revenue Code.
1949		-	(12) Subtract the amount that would have been excluded from
1950		-	gross income but for the enactment of Section 118(b)(2) of the
1951		-	Internal Revenue Code for taxable years ending after December
1952		-	22, 2017.
1953		-	(13) Add an amount equal to the remainder of:
1954		-	(A) the amount allowable as a deduction under Section 274(n)
1955		-	of the Internal Revenue Code; minus
1956		-	(B) the amount otherwise allowable as a deduction under
1957		-	Section 274(n) of the Internal Revenue Code, if Section
1958		-	274(n)(2)(D) of the Internal Revenue Code was not in effect
1959		-	for amounts paid or incurred after December 31, 2020.
1960		-	(14) For taxable years beginning after December 31, 2017, and
1961		-	before January 1, 2021, add an amount equal to the excess
1962		-	business loss of the taxpayer as defined in Section 461(l)(3) of the
1963		-	Internal Revenue Code. In addition:
1964		-	(A) If a taxpayer has an excess business loss under this
1965		-	subdivision and also has modifications under subdivisions (3)
1966		-	and (5) for property placed in service during the taxable year,
1967		-	the taxpayer shall treat a portion of the taxable year
1968		-	modifications for that property as occurring in the taxable year
1969		-	the property is placed in service and a portion of the
1970		-	SEA 418(ts) 47
1971		-	modifications as occurring in the immediately following
1972		-	taxable year.
1973		-	(B) The portion of the modifications under subdivisions (3)
1974		-	and (5) for property placed in service during the taxable year
1975		-	treated as occurring in the taxable year in which the property
1976		-	is placed in service equals:
1977		-	(i) the modification for the property otherwise determined
1978		-	under this section; minus
1979		-	(ii) the excess business loss disallowed under this
1980		-	subdivision;
1981		-	but not less than zero (0).
1982		-	(C) The portion of the modifications under subdivisions (3)
1983		-	and (5) for property placed in service during the taxable year
1984		-	treated as occurring in the taxable year immediately following
1985		-	the taxable year in which the property is placed in service
1986		-	equals the modification for the property otherwise determined
1987		-	under this section minus the amount in clause (B).
1988		-	(D) Any reallocation of modifications between taxable years
1989		-	under clauses (B) and (C) shall be first allocated to the
1990		-	modification under subdivision (3), then to the modification
1991		-	under subdivision (5).
1992		-	(15) For taxable years ending after March 12, 2020, subtract an
1993		-	amount equal to the deduction disallowed pursuant to:
1994		-	(A) Section 2301(e) of the CARES Act (Public Law 116-136),
1995		-	as modified by Sections 206 and 207 of the Taxpayer Certainty
1996		-	and Disaster Relief Tax Act (Division EE of Public Law
1997		-	116-260); and
1998		-	(B) Section 3134(e) of the Internal Revenue Code.
1999		-	(16) For taxable years beginning after December 31, 2022,
2000		-	subtract an amount equal to the deduction disallowed under
2001		-	Section 280C(h) of the Internal Revenue Code.
2002		-	(16) (17) Add or subtract any other amounts the taxpayer is:
2003		-	(A) required to add or subtract; or
2004		-	(B) entitled to deduct;
2005		-	under IC 6-3-2.
2006		-	(g) Subsections (a)(34), (b)(19), (d)(18), (e)(18), or (f)(16) (a)(35),
2007		-	(b)(20), (d)(19), (e)(19), or (f)(17) may not be construed to require an
2008		-	add back or allow a deduction or exemption more than once for a
2009		-	particular add back, deduction, or exemption.
2010		-	(h) For taxable years beginning after December 25, 2016, if:
2011		-	(1) a taxpayer is a shareholder, either directly or indirectly, in a
2012		-	corporation that is an E&P deficit foreign corporation as defined
2013		-	SEA 418(ts) 48
2014		-	in Section 965(b)(3)(B) of the Internal Revenue Code, and the
2015		-	earnings and profit deficit, or a portion of the earnings and profit
2016		-	deficit, of the E&P deficit foreign corporation is permitted to
2017		-	reduce the federal adjusted gross income or federal taxable
2018		-	income of the taxpayer, the deficit, or the portion of the deficit,
2019		-	shall also reduce the amount taxable under this section to the
2020		-	extent permitted under the Internal Revenue Code, however, in no
2021		-	case shall this permit a reduction in the amount taxable under
2022		-	Section 965 of the Internal Revenue Code for purposes of this
2023		-	section to be less than zero (0); and
2024		-	(2) the Internal Revenue Service issues guidance that such an
2025		-	income or deduction is not reported directly on a federal tax
2026		-	return or is to be reported in a manner different than specified in
2027		-	this section, this section shall be construed as if federal adjusted
2028		-	gross income or federal taxable income included the income or
2029		-	deduction.
2030		-	(i) If a partner is required to include an item of income, a deduction,
2031		-	or another tax attribute in the partner's adjusted gross income tax return
2032		-	pursuant to IC 6-3-4.5, such item shall be considered to be includible
2033		-	in the partner's federal adjusted gross income or federal taxable
2034		-	income, regardless of whether such item is actually required to be
2035		-	reported by the partner for federal income tax purposes. For purposes
2036		-	of this subsection:
2037		-	(1) items for which a valid election is made under IC 6-3-4.5-6,
2038		-	IC 6-3-4.5-8, or IC 6-3-4.5-9 shall not be required to be included
2039		-	in the partner's adjusted gross income or taxable income; and
2040		-	(2) items for which the partnership did not make an election under
2041		-	IC 6-3-4.5-6, IC 6-3-4.5-8, or IC 6-3-4.5-9, but for which the
2042		-	partnership is required to remit tax pursuant to IC 6-3-4.5-18,
2043		-	shall be included in the partner's adjusted gross income or taxable
2044		-	income.
2045		-	SECTION 7. IC 6-3-4.5-1, AS AMENDED BY P.L.137-2022,
2046		-	SECTION 41, AND AS AMENDED BY P.L.138-2022, SECTION 6,
2047		-	IS CORRECTED AND AMENDED TO READ AS FOLLOWS
2048		-	[EFFECTIVE JULY 1, 2022]: Sec. 1. The following definitions apply
2049		-	throughout this chapter:
2050		-	(1) "Adjustment year" means the partnership taxable year
2051		-	described in Section 6225(d)(2) of the Internal Revenue Code.
2052		-	(2) "Administrative adjustment request" means an administrative
2053		-	adjustment request filed by a partnership under Section 6227 of
2054		-	the Internal Revenue Code.
2055		-	(3) "Affected year" means any taxable year for a taxpayer that is
2056		-	SEA 418(ts) 49
2057		-	affected by an adjustment under this chapter, regardless of
2058		-	whether the partnership has received an adjustment for that
2059		-	taxable year.
2060		-	(4) "Audited partnership" means a partnership subject to a
2061		-	partnership level audit resulting in a federal adjustment.
2062		-	(5) "Corporate partner" means a partner that is subject to the state
2063		-	adjusted gross income tax under IC 6-3-2-1(b) IC 6-3-2-1(c) or
2064		-	the financial institutions tax under IC 6-5.5-2-1. In the case of a
2065		-	partner that is a corporation described in IC 6-3-2-2.8(2) that also
2066		-	is subject to tax under IC 6-3-2-1(b), IC 6-3-2-1(c), the
2067		-	corporation is a corporate partner only to the extent that its
2068		-	income is subject to tax under IC 6-3-2-1(b). IC 6-3-2-1(c).
2069		-	(6) "Direct partner" means a partner that holds an interest directly
2070		-	in a partnership or pass through entity.
2071		-	(7) "Exempt partner" means a partner that is exempt from the
2072		-	adjusted gross income tax under IC 6-3-2-2.8(1) or the financial
2073		-	institutions tax under IC 6-5.5-2-7(4), except to the extent of
2074		-	unrelated business taxable income.
2075		-	(8) "Federal adjustment" means a change to an item or amount
2076		-	determined under the Internal Revenue Code or a change to any
2077		-	other tax attribute that is used by a taxpayer to compute state
2078		-	adjusted gross income taxes or financial institutions tax owed,
2079		-	whether that change results from action by the Internal Revenue
2080		-	Service, including a partnership level audit, or the filing of an
2081		-	amended federal return, a federal refund claim, or an
2082		-	administrative adjustment request by the taxpayer. A federal
2083		-	adjustment is positive to the extent that it increases state adjusted
2084		-	gross income as determined under IC 6-3 or IC 6-5.5 and is
2085		-	negative to the extent that it decreases state adjusted gross income
2086		-	as determined under IC 6-3 or IC 6-5.5.
2087		-	(9) "Federal adjustment reports" includes methods or forms
2088		-	required by the department for use by a taxpayer to report final
2089		-	federal adjustments for purposes of this chapter, including an
2090		-	amended Indiana tax return, information return, or uniform
2091		-	multistate report.
2092		-	(10) "Federal partnership representative" means a person the
2093		-	partnership designates for the taxable year as the partnership's
2094		-	representative, or the person the Internal Revenue Service has
2095		-	appointed to act as the federal partnership representative,
2096		-	pursuant to Section 6223(a) of the Internal Revenue Code.
2097		-	(11) "Final determination date" means the following:
2098		-	(A) Except as provided in clause (B) or (C), if the federal
2099		-	SEA 418(ts) 50
2100		-	adjustment arises from an Internal Revenue Service audit or
2101		-	other action by the Internal Revenue Service, the final
2102		-	determination date is the date on which the federal adjustment
2103		-	is a final determination under IC 6-3-4-6(d).
2104		-	(B) For federal adjustments arising from an Internal Revenue
2105		-	Service audit or other action by the Internal Revenue Service,
2106		-	if the taxpayer filed as a member of a consolidated tax return
2107		-	filed under IC 6-3-4-14, a combined return filed under
2108		-	IC 6-3-2-2 or IC 6-5.5-5-1, or a return combined by the
2109		-	department under IC 6-3-2-2(p), the final determination date
2110		-	means the first date on which no related federal adjustments
2111		-	arising from that audit remain to be finally determined, as
2112		-	described in clause (A), for the entire group.
2113		-	(C) If the federal adjustment results from filing an amended
2114		-	federal return, a federal refund claim, or an administrative
2115		-	adjustment request, the final determination date means the day
2116		-	on which the amended return, refund claim, administrative
2117		-	adjustment request, or other similar report was filed.
2118		-	(12) "Final federal adjustment" means a federal adjustment after
2119		-	the final determination date for that federal adjustment has
2120		-	passed.
2121		-	(13) "Indirect partner" means a partner in a partnership or pass
2122		-	through entity that itself holds an interest directly, or through
2123		-	another indirect partner, in a partnership or pass through entity.
2124		-	(14) "Internal Revenue Code" has the meaning set forth in
2125		-	IC 6-3-1-11.
2126		-	(15) "Nonresident partner" has the meaning provided in
2127		-	IC 6-3-4-12(n).
2128		-	(16) "Partner" means a person or entity that holds an interest
2129		-	directly or indirectly in a partnership or other pass through entity.
2130		-	(17) "Partner level adjustments report" means a report provided
2131		-	by a partnership to its partners as a result of a department action
2132		-	with regard to the partnership. A partner level adjustments report
2133		-	does not include an amended statement provided by a partnership
2134		-	or other entity as a result of an adjustment reported by the
2135		-	partnership.
2136		-	(18) "Partnership" has the meaning set forth in IC 6-3-1-19.
2137		-	(19) "Partnership level audit" means an examination by the
2138		-	Internal Revenue Service at the partnership level under Sections
2139		-	6221 through 6241 of the Internal Revenue Code, as enacted by
2140		-	the Bipartisan Budget Act of 2015, Public Law 114-74, which
2141		-	results in federal adjustments.
2142		-	SEA 418(ts) 51
2143		-	(20) "Partnership return" means a return required to be filed by a
2144		-	partnership pursuant to IC 6-3-4-10. In the case of a partnership
2145		-	that is required to withhold tax or file a composite return pursuant
2146		-	to IC 6-3-4-12 or IC 6-5.5-2-8, the term also includes the returns
2147		-	or schedules required for tax withholding or composite filing.
2148		-	(21) "Pass through entity" means an entity defined in IC 6-3-1-35,
2149		-	other than a partnership, that is not subject to tax under IC 6-3.
2150		-	(22) "Reallocation adjustment" means a federal adjustment
2151		-	resulting from a partnership level audit or an administrative
2152		-	adjustment request that changes the shares of one (1) or more
2153		-	items of partnership income, gain, loss, expense, or credit
2154		-	allocated to direct partners. A positive reallocation adjustment
2155		-	means the portion of a reallocation adjustment that would
2156		-	increase federal adjusted gross income or federal taxable income
2157		-	for one (1) or more direct partners, and a negative reallocation
2158		-	adjustment means the portion of a reallocation adjustment that
2159		-	would decrease federal adjusted gross income or federal taxable
2160		-	income for one (1) or more direct partners, according to Section
2161		-	6225 of the Internal Revenue Code and the regulations under that
2162		-	section.
2163		-	(23) "Resident partner" means a partner that is not a nonresident
2164		-	partner.
2165		-	(24) "Review year" means the taxable year of a partnership that
2166		-	is subject to a partnership level audit, an administrative
2167		-	adjustment request, or an amended federal return that results in
2168		-	federal adjustments, regardless of whether any federal tax
2169		-	determined to be due is the responsibility of the partnership or
2170		-	partners.
2171		-	(25) "Statement" means a form or schedule prescribed by the
2172		-	department through which a partnership or pass through entity
2173		-	reports tax attributes to its owners or beneficiaries.
2174		-	(26) "Tax attribute" means any item of income, deduction, credit,
2175		-	receipts for apportionment, or other amount or status that
2176		-	determines a partner's liability under IC 6-3, IC 6-3.6, or IC 6-5.5.
2177		-	(27) "Taxable year" means, in the case of a partnership, the year
2178		-	or partial year for which a partnership files a return for state and
2179		-	federal purposes and, in the case of a partner, the taxable year in
2180		-	which the partner reports tax attributes from the partnership.
2181		-	(28) "Taxpayer" has the meaning set forth in IC 6-3-1-15 (in the
2182		-	case of the adjusted gross income tax) and IC 6-5.5-1-17 (in the
2183		-	case of the financial institutions tax) and, unless the context
2184		-	clearly indicates otherwise, includes a partnership subject to a
2185		-	SEA 418(ts) 52
2186		-	partnership level audit or a partnership that has made an
2187		-	administrative adjustment request, as well as a tiered partner of
2188		-	that partnership.
2189		-	(29) "Tiered partner" means any partner that is a partnership or
2190		-	pass through entity.
2191		-	(30) "Unrelated business taxable income" has the meaning set
2192		-	forth in Section 512 of the Internal Revenue Code.
2193		-	SECTION 8. IC 6-3-4.5-9, AS AMENDED BY P.L.137-2022,
2194		-	SECTION 46, AND AS AMENDED BY P.L.138-2022, SECTION 7,
2195		-	IS CORRECTED AND AMENDED TO READ AS FOLLOWS
2196		-	[EFFECTIVE JULY 1, 2022]: Sec. 9. (a) Partnerships and partners
2197		-	shall report final federal adjustments arising from a partnership level
2198		-	audit or an administrative adjustment request and make payments as
2199		-	required under this section.
2200		-	(b) Final federal adjustments subject to the requirements of this
2201		-	section, except those subject to a properly made election under
2202		-	subsection (c), shall be reported as follows:
2203		-	(1) Not later than the applicable deadline, the partnership shall:
2204		-	(A) file an amended partnership return for the review year and
2205		-	any other taxable year affected by the final federal adjustments
2206		-	with the department as provided in section 8 of this chapter
2207		-	and provide any other information required by the department;
2208		-	(B) notify each of its direct partners of their distributive share
2209		-	of the final federal adjustments as provided in section 8 of this
2210		-	chapter for all affected taxable years for which the partnership
2211		-	filed an amended partnership return by an amended statement
2212		-	or a report in the form and manner prescribed by the
2213		-	department; and
2214		-	(C) file an amended composite return for direct partners and
2215		-	an amended withholding return for direct partners for the
2216		-	review year and any affected taxable years as otherwise
2217		-	required by IC 6-3-4-12 or IC 6-5.5-2-8 and pay any tax due
2218		-	for the taxable years.
2219		-	(2) Each direct partner that is subject to tax under IC 6-3,
2220		-	IC 6-3.6, or IC 6-5.5 shall, on or before the applicable deadline:
2221		-	(A) file an amended return as provided in section 8 of this
2222		-	chapter reporting their distributive share of the adjustments
2223		-	reported to them under subdivision (1)(B) for the taxable year
2224		-	in which affected taxable year attributes would be reported by
2225		-	the direct partner as provided in section 8 of this chapter; and
2226		-	(B) pay any additional amount of tax due as if final federal
2227		-	partnership adjustments had been properly reported, less any
2228		-	SEA 418(ts) 53
2229		-	credit for related amounts paid or withheld and remitted on
2230		-	behalf of the direct partner.
2231		-	(3) Each tiered partner shall treat any final federal partnership
2232		-	adjustments under this section in a manner consistent with the
2233		-	treatment of tiered partners under section 8 of this chapter.
2234		-	(c) Except as provided in subsection (d), an audited partnership
2235		-	making an election under this subsection shall:
2236		-	(1) not later than the applicable deadline, file an amended
2237		-	partnership return for the review year and for any other affected
2238		-	taxable year elected by the audited partnership, including
2239		-	information as required by the department, and notify the
2240		-	department that it is making the election under this subsection;
2241		-	and
2242		-	(2) not later than ninety (90) days after the applicable deadline,
2243		-	pay an amount, determined as follows, in lieu of taxes owed by its
2244		-	direct or indirect partners:
2245		-	(A) Exclude from final federal adjustments the distributive
2246		-	share of these adjustments reported to a direct exempt partner
2247		-	that is not unrelated business income.
2248		-	(B) For the total distributive shares of the remaining final
2249		-	federal adjustments reported to direct corporate partners and
2250		-	to direct exempt partners, apportion and allocate such
2251		-	adjustments as provided under IC 6-3-2-2 or IC 6-3-2-2.2 (in
2252		-	the case of the adjusted gross income tax) or IC 6-5.5-4 (in the
2253		-	case of the financial institutions tax), and multiply the
2254		-	resulting amount by the tax rate for the taxable year under
2255		-	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
2256		-	applicable.
2257		-	(C) For the total distributive shares of the remaining final
2258		-	federal adjustments reported to nonresident direct partners
2259		-	other than tiered partners or corporate partners, determine the
2260		-	amount of such adjustments which is Indiana source income
2261		-	under IC 6-3-2-2 or IC 6-3-2-2.2, and multiply the resulting
2262		-	amount by the tax rate under IC 6-3-2-1(a), IC 6-3-2-1(b), and
2263		-	if applicable IC 6-3.6. If a partnership is unable to determine
2264		-	whether a nonresident is subject to tax under IC 6-3.6, or to
2265		-	determine in what county the nonresident is subject to tax
2266		-	under IC 6-3.6, tax shall also be imposed at the highest rate for
2267		-	which a county imposes a tax under IC 6-3.6 for the taxable
2268		-	year.
2269		-	(D) For the total distributive shares of the remaining final
2270		-	federal adjustments reported to tiered partners:
2271		-	SEA 418(ts) 54
2272		-	(i) determine the amount of any adjustment that is of a type
2273		-	that it would be subject to sourcing in Indiana under
2274		-	IC 6-3-2-2, IC 6-3-2-2.2, or IC 6-5.5-4, as applicable, and
2275		-	determine the portion of this amount that would be sourced
2276		-	to Indiana;
2277		-	(ii) determine the amount of any adjustment that is of a type
2278		-	that it would not be subject to sourcing to Indiana by a
2279		-	nonresident partner under IC 6-3-2-2, IC 6-3-2-2.2, or
2280		-	IC 6-5.5-4, as applicable;
2281		-	(iii) determine the portion of the amount determined under
2282		-	item (ii) that can be established, as prescribed by the
2283		-	department by rule under IC 4-22-2, to be properly allocable
2284		-	to nonresident indirect partners or other partners not subject
2285		-	to tax on the adjustments; and
2286		-	(iv) multiply the sum of the amounts determined in items (i)
2287		-	and (ii) reduced by the amount determined in item (iii) by
2288		-	the highest combined rate for the review taxable year under
2289		-	IC 6-3-2-1(a) IC 6-3-2-1(b) and IC 6-3.6 for any county, the
2290		-	rate under IC 6-3-2-1(b), IC 6-3-2-1(c), or the rate under
2291		-	6-5.5-2-1 for the taxable year, whichever is highest.
2292		-	(E) For the total distributive shares of the remaining final
2293		-	federal adjustments reported to resident individual, estate, or
2294		-	trust direct partners, multiply that amount by the tax rate under
2295		-	IC 6-3-2-1(a) IC 6-3-2-1(b) and IC 6-3.6. If a partnership does
2296		-	not reasonably ascertain the county of residence for an
2297		-	individual direct partner, the rate under IC 6-3.6 for that
2298		-	partner shall be treated as the highest rate imposed in any
2299		-	county under IC 6-3.6 for the taxable year.
2300		-	(F) Add an amount equal to any credit reduction under
2301		-	IC 6-3-3, IC 6-3.1, and IC 6-5.5 attributable as a result of
2302		-	final federal adjustments.
2303		-	(F) (G) Add the amounts determined in clauses (B), (C),
2304		-	(D)(iv), and (E), and (F). For purposes of determining interest
2305		-	and penalties, the due date of payment shall be the due date of
2306		-	the partnership's return under IC 6-3-4-10 for the taxable year,
2307		-	determined without regard to any extensions.
2308		-	If a partnership has made an election under this chapter to report and
2309		-	remit all tax otherwise due at the partnership level for a taxable year,
2310		-	the partnership shall be considered to have made a timely election
2311		-	under this subsection with regard to any changes arising from an
2312		-	amended return under this section for that taxable year.
2313		-	(d) Final federal adjustments subject to an election under subsection
2314		-	SEA 418(ts) 55
2315		-	(c) shall not include:
2316		-	(1) the distributive share of final federal adjustments that would
2317		-	constitute income derived from a partnership to any direct or
2318		-	indirect partner that is a corporation taxable under IC 6-3-2-1(b),
2319		-	IC 6-3-2-1(c), IC 6-3-2-1.5, or IC 6-5.5-2-1 and is considered
2320		-	unitary to the partnership;
2321		-	(2) any final federal adjustments resulting from an administrative
2322		-	adjustment request; or
2323		-	(3) any other circumstances that the department determines would
2324		-	result in avoidance or evasion of any tax otherwise due from one
2325		-	(1) or more partners under IC 6-3 or IC 6-5.5.
2326		-	(e) Notwithstanding IC 6-3-4-11, an audited partnership not
2327		-	otherwise subject to any reporting or payment obligations to Indiana
2328		-	that makes an election under subsection (c) consents to be subject to
2329		-	Indiana law related to reporting, assessment, payment, and collection
2330		-	of Indiana tax calculated under the election.
2331		-	SECTION 9. IC 6-3-4.5-18, AS AMENDED BY P.L.137-2022,
2332		-	SECTION 50, AND AS AMENDED BY P.L.138-2022, SECTION 8,
2333		-	IS CORRECTED AND AMENDED TO READ AS FOLLOWS
2334		-	[EFFECTIVE JULY 1, 2022]: Sec. 18. (a) If a partnership or tiered
2335		-	partner is required to issue a report, issue an amended statement, or
2336		-	issue other information to a partner, owner, or beneficiary under this
2337		-	chapter, and does not issue such report, statement, or information
2338		-	within the period such issuance is required under this chapter, the
2339		-	partnership or tiered partner shall be liable for any tax that otherwise
2340		-	may be due from the partner, owner, or beneficiary, notwithstanding
2341		-	any other provision in IC 6-3 or IC 6-5.5. The tax rate under this
2342		-	section shall be computed at the highest rate for the taxable year under:
2343		-	(1) IC 6-3-2-1(a), IC 6-3-2-1(b), plus the highest rate imposed in
2344		-	any county under IC 6-3.6;
2345		-	(2) IC 6-3-2-1(b); IC 6-3-2-1(c); or
2346		-	(3) IC 6-5.5-2-1;
2347		-	unless the partnership or tiered partner can establish that a lower rate
2348		-	should apply, the partnership or tiered partner has made an election to
2349		-	be subject to tax under sections 6, 8, or 9 of this chapter, or to the
2350		-	extent the partnership, tiered partner, or the department can determine
2351		-	that the tax was otherwise properly reported and remitted. Such tax
2352		-	shall be considered to be due on the due date of the partnership's or
2353		-	tiered partner's return for the taxable year, determined without regard
2354		-	to extensions.
2355		-	(b) If a partnership or tiered partner issues the report, amended
2356		-	statement, or other information:
2357		-	SEA 418(ts) 56
2358		-	(1) to an address that the partnership or tiered partner knows or
2359		-	reasonably should know is incorrect; or
2360		-	(2) if the report, amended statement, or other information not
2361		-	described in subdivision (1) is returned and the partnership or
2362		-	tiered partner:
2363		-	(A) fails to take reasonable steps to determine a proper address
2364		-	for reissuance within thirty (30) days after the report, amended
2365		-	statement, or other information is returned; or
2366		-	(B) takes such steps and fails to reissue the report, amended
2367		-	statement, or other information to a proper address within
2368		-	thirty (30) days after the report, amended statement, or other
2369		-	information is returned;
2370		-	such report, amended statement, or other information shall be
2371		-	considered to have not been issued for purposes of this section.
2372		-	(c) The department may issue a proposed assessment under this
2373		-	section not later than three (3) years after the department receives a
2374		-	return or amended return from the partnership or tiered partner for
2375		-	which the partnership or tiered partner fails to issue reports, amended
2376		-	statements, or other information, or from the date a partnership is
2377		-	required to issue partner level adjustments reports to its partners.
2378		-	(d) If:
2379		-	(1) a direct or indirect partner files and remits the tax otherwise
2380		-	due under this section, the assessment to the partnership or tiered
2381		-	partner under this section shall be reduced by the portion of the
2382		-	tax attributable to the direct or indirect partner; and
2383		-	(2) a partnership or tiered partner files and remits the tax under
2384		-	this section, such tax shall be treated as payment of tax to the
2385		-	direct or indirect partners. However, in no event shall the direct
2386		-	or indirect partners be permitted a refund of tax paid by a
2387		-	partnership or tiered partner under this section unless otherwise
2388		-	permitted under this chapter or IC 6-8.1-9-1.
2389		-	(e) Nothing in this section shall be construed to relieve a partnership
2390		-	or tiered partner from any duty to issue a report, amended statement, or
2391		-	other information otherwise required under this chapter or under any
2392		-	other provision of IC 6-3 or IC 6-5.5. If a partnership or tiered partner
2393		-	issues a report, amended statement, or other information provided
2394		-	under this chapter after the date otherwise required for issuance, the
2395		-	department may grant relief to any tiered partner, direct partner, or
2396		-	indirect partner affected by the late issuance, including extension of
2397		-	applicable deadlines.
2398		-	SECTION 10. IC 8-23-20-25.6, AS AMENDED BY P.L.97-2022,
2399		-	SECTION 1, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
2400		-	SEA 418(ts) 57
2401		-	JULY 1, 2022]: Sec. 25.6. (a) As used in this section, "market area"
2402		-	means a point within the same county as the prior location of an
2403		-	outdoor advertising sign.
2404		-	(b) This section applies only to an outdoor advertising sign located
2405		-	along the interstate and primary system, as defined in 23 U.S.C. 131(t)
2406		-	on June 1, 1991, or any other highway where control of outdoor
2407		-	advertising signs is required under 23 U.S.C. 131.
2408		-	(c) If an outdoor advertising sign is no longer visible or becomes
2409		-	obstructed, or must be moved or removed, due to a noise abatement or
2410		-	safety measure, grade changes, construction, directional sign, highway
2411		-	widening, or aesthetic improvement made by any agency of the state
2412		-	along the interstate and primary system or any other highway, the
2413		-	owner or operator of the outdoor advertising sign, to the extent allowed
2414		-	by federal or state law, may:
2415		-	(1) elevate a conforming outdoor advertising sign; or
2416		-	(2) relocate a conforming or nonconforming outdoor advertising
2417		-	sign to a point within the market area, if the new location of the
2418		-	outdoor advertising sign complies with the applicable spacing
2419		-	requirements and is located in land zoned for commercial or
2420		-	industrial purposes or unzoned areas used for commercial or
2421		-	industrial purposes.
2422		-	(d) If within one (1) year of an action being filed under IC 32-24, an
2423		-	owner can demonstrate that the owner has made good faith efforts to
2424		-	relocate a conforming or nonconforming outdoor advertising sign to a
2425		-	conforming location within the market area, but the owner has not
2426		-	obtained a new conforming location, the outdoor advertising sign will
2427		-	be treated as if it cannot be relocated within the market area.
2428		-	Notwithstanding subsection (e) and IC 8-23-20.5, if an outdoor
2429		-	advertising sign cannot be elevated or relocated to a conforming
2430		-	location and elevation within the market area, the removal or relocation
2431		-	of the outdoor advertising sign constitutes a taking of a property
2432		-	interest and the owner must be compensated under section 27 of this
2433		-	chapter. Notwithstanding subsections (d) and (g), if a conforming
2434		-	outdoor advertising sign cannot be elevated or relocated within the
2435		-	market area, the removal or relocation of the conforming outdoor
2436		-	advertising sign constitutes a total taking of a real property interest,
2437		-	including the sign structure, and the owner must be compensated under
2438		-	section 27 of this chapter.
2439		-	(e) The county or municipality, under IC 36-7-4, may, if necessary,
2440		-	provide for the elevation or relocation by ordinance for a special
2441		-	exception to the zoning ordinance of the county or municipality.
2442		-	(f) The elevated outdoor advertising sign or outdoor advertising sign
2443		-	SEA 418(ts) 58
2444		-	to be relocated, to the extent allowed by federal or state law, may be
2445		-	modified:
2446		-	(1) to elevate the sign to make the entire advertising content of the
2447		-	sign visible;
2448		-	(2) to an angle to make the entire advertising content of the sign
2449		-	visible; and
2450		-	(3) in size or material type, at the expense of:
2451		-	(A) the owner, if the modification in size or material type of
2452		-	the outdoor advertising sign is by choice of the owner; or
2453		-	(B) the department, if the modification in size or material type
2454		-	of the outdoor advertising sign is required for the outdoor
2455		-	advertising sign to comply with IC 22-13.
2456		-	(g) This section does not exempt an owner or operator of a sign from
2457		-	submitting to the department any application or fee required by law.
2458		-	(h) At least twelve (12) months before the filing of an eminent
2459		-	domain action to acquire an outdoor advertising sign under IC 32-24,
2460		-	the department must provide written notice to the representative of the
2461		-	sign owner identified on the outdoor advertising sign permit that is on
2462		-	file with the Indiana department of transportation that a project has
2463		-	been planned that may impact the outdoor advertising sign.
2464		-	(i) If the agency fails to provide notice required by subsection (h)
2465		-	within twelve (12) months of an action being filed against an owner
2466		-	under IC 32-24, the owner may receive reasonable compensation for
2467		-	losses associated with the failure to receive timely notice. However,
2468		-	failure to send notice required by subsection (h) is not a basis of an
2469		-	objection to a proceeding under IC 32-24-1-8.
2470		-	SECTION 11. IC 16-19-3-27.5, AS AMENDED BY P.L.143-2022,
2471		-	SECTION 27, AND AS AMENDED BY P.L.167-2022, SECTION 4,
2472		-	IS CORRECTED AND AMENDED TO READ AS FOLLOWS
2473		-	[EFFECTIVE JULY 1, 2022]: Sec. 27.5. (a) As used in this section,
2474		-	"technology new to Indiana" (referred to in this section as "TNI")
2475		-	means sewage treatment or disposal methods, processes, or equipment
2476		-	that are not described in the administrative rules of the state department
2477		-	or the executive board concerning residential onsite sewage systems
2478		-	(410 IAC 6-8.3) or commercial onsite sewage systems (410
2479		-	IAC 6-10.1).
2480		-	(b) The state department shall establish and maintain a technical
2481		-	review panel consisting of individuals with technical or scientific
2482		-	knowledge relating to onsite sewage systems. The technical review
2483		-	panel shall:
2484		-	(1) decide under subsection (f) whether to approve:
2485		-	(A) proprietary residential wastewater treatment devices; and
2486		-	SEA 418(ts) 59
2487		-	(B) proprietary commercial wastewater treatment devices;
2488		-	for general use in Indiana;
2489		-	(2) biannually review the performance of residential septic
2490		-	systems and commercial onsite sewage systems;
2491		-	(3) assist the state department in developing standards and
2492		-	guidelines for proprietary residential wastewater treatment
2493		-	devices and proprietary commercial wastewater treatment
2494		-	devices; and
2495		-	(4) assist the executive board and the state department in updating
2496		-	rules adopted under sections section 4 and 5 of this chapter
2497		-	concerning residential septic systems and commercial onsite
2498		-	sewage systems.
2499		-	(c) The technical review panel shall include the following:
2500		-	(1) A member of the staff of the state department, who shall serve
2501		-	as the chair.
2502		-	(2) A local health department environmental health specialist
2503		-	appointed by the governor.
2504		-	(3) An Indiana professional engineer registered under IC 25-31-1
2505		-	representing the American Council of Engineering Companies.
2506		-	(4) A representative of the Indiana Builders Association.
2507		-	(5) An Indiana registered professional soil scientist (as defined in
2508		-	IC 25-31.5-1-6) representing the Indiana Registry of Soil
2509		-	Scientists.
2510		-	(6) A representative of an Indiana college or university with a
2511		-	specialty in engineering, soil science, environmental health, or
2512		-	biology appointed by the governor.
2513		-	(7) A representative of the Indiana Onsite Wastewater
2514		-	Professionals Association.
2515		-	(8) An Indiana onsite sewage system contractor appointed by the
2516		-	governor.
2517		-	(9) A representative of the Indiana State Building and
2518		-	Construction Trades Council.
2519		-	All members of the technical review panel are voting members.
2520		-	(d) In the case of a tie vote of the technical review panel, the
2521		-	technical review panel shall, not more than seven (7) days after the day
2522		-	of the tie vote:
2523		-	(1) contact the applicant by phone call and by mail; and
2524		-	(2) request more information or provide an explanation of how the
2525		-	applicant can modify the application to make it more complete.
2526		-	The technical review panel shall review any new information provided
2527		-	by the applicant and vote again on the application not more than thirty
2528		-	(30) days after receiving the information.
2529		-	SEA 418(ts) 60
2530		-	(e) The technical review panel shall do the following:
2531		-	(1) Receive applications for the approval of TNI for general use
2532		-	in:
2533		-	(A) residential septic systems under sections 4 and 5 of this
2534		-	chapter, section 27 of this chapter and IC 16-41-25; and
2535		-	(B) commercial onsite sewage systems under sections 4 and 5
2536		-	of this chapter, section 27 of this chapter and IC 16-19-3.5.
2537		-	(2) Meet at least four (4) times per year to review applications
2538		-	described in subdivision (1).
2539		-	(3) Notify each person who submits an application described in
2540		-	subdivision (1):
2541		-	(A) that the person's application has been received by the
2542		-	technical review panel; and
2543		-	(B) of whether the application is complete;
2544		-	not later than thirty (30) days after the technical review panel
2545		-	receives the application.
2546		-	(4) Inform each person who submits an application described in
2547		-	subdivision (1) of:
2548		-	(A) a tentative decision of the technical review panel; or
2549		-	(B) the technical review panel's final decision under
2550		-	subsection (f);
2551		-	concerning the application not more than ninety (90) days after
2552		-	the technical review panel notifies the person under subdivision
2553		-	(3) that the panel has received the person's application.
2554		-	(f) In response to each application described in subsection (e)(1),
2555		-	the technical review panel shall make, and inform the applicant of, one
2556		-	(1) of the following final decisions:
2557		-	(1) That the TNI to which the application relates is approved for
2558		-	general use in Indiana.
2559		-	(2) That the TNI to which the application relates is approved for
2560		-	use in Indiana with certain conditions, which may include:
2561		-	(A) a requirement that the TNI be used initially only in a pilot
2562		-	project;
2563		-	(B) restrictions on the number or type of installations of the
2564		-	TNI;
2565		-	(C) sampling and analysis requirements for TNI involving or
2566		-	comprising a secondary treatment system;
2567		-	(D) requirements relating to training concerning the TNI;
2568		-	(E) requirements concerning the operation and maintenance of
2569		-	the TNI; or
2570		-	(F) other requirements.
2571		-	(3) That the TNI to which the application relates is approved on
2572		-	SEA 418(ts) 61
2573		-	a project-by-project basis.
2574		-	(4) That the TNI is not approved for use in Indiana, which must
2575		-	be accompanied by a statement of the reason for the decision.
2576		-	(g) If the technical review panel makes a decision under subsection
2577		-	(f)(4) that the TNI is not approved for use in Indiana, the applicant
2578		-	may:
2579		-	(1) submit a new application to the technical review panel under
2580		-	this section; or
2581		-	(2) file a petition for review of the technical review panel's
2582		-	decision under IC 4-21.5-3.
2583		-	(h) If the technical review panel fails to notify a person who submits
2584		-	an application of the technical review panel's tentative decision or final
2585		-	recommendation within ninety (90) days after receiving the application
2586		-	as required by subsection (e)(4), the person who submitted the
2587		-	application may use the TNI to which the application relates in a single
2588		-	residential septic system or commercial onsite sewage system, as if the
2589		-	TNI had been approved only for use in a pilot project.
2590		-	(i) The technical review panel shall decide that the TNI to which an
2591		-	application relates is approved for general use in Indiana if:
2592		-	(1) the TNI has been certified as meeting the NSF/ANSI 40
2593		-	Standard;
2594		-	(2) a proposed Indiana design and installation manual for the TNI
2595		-	is submitted with the permit application; and
2596		-	(3) the technical review panel certifies that the proposed Indiana
2597		-	design and installation manual meets the vertical and horizontal
2598		-	separation, sizing, and soil loading criteria of the state
2599		-	department.
2600		-	(j) Subsection (k) applies if:
2601		-	(1) a particular TNI meets the requirements of NSF/ANSI 40,
2602		-	NSF/ANSI 245, or NSF/ANSI 350;
2603		-	(2) the proposed Indiana design and installation manual for the
2604		-	TNI meets the vertical and horizontal separation, sizing, and soil
2605		-	loading criteria of the state department; and
2606		-	(3) an Indiana professional engineer registered under IC 25-31-1
2607		-	prepares site specific plans for the use of the TNI for a residential
2608		-	or commercial application.
2609		-	(k) In a case described in subsection (j):
2610		-	(1) if the TNI is to be used in a residential application, the site
2611		-	specific plans prepared under subsection (j)(3), after being
2612		-	submitted to the local health department of the county, city, or
2613		-	multiple county unit in which the TNI would be installed, may be
2614		-	approved by the local health department within the period set
2615		-	SEA 418(ts) 62
2616		-	forth in IC 16-41-25-1(a); and
2617		-	(2) if the TNI is to be used in a commercial application, the site
2618		-	specific plans prepared under subsection (j)(3) shall be approved
2619		-	by the state department upon submission of the site specific plans.
2620		-	(l) A local health department may not refuse an application for a
2621		-	permit for the construction or installation of a residential onsite
2622		-	sewage system (as defined in IC 16-41-25-0.4) solely because the
2623		-	residential onsite sewage system has not been used previously in the
2624		-	jurisdiction of the local health department or is unfamiliar to the local
2625		-	health department, if either of the following apply:
2626		-	(1) The residential onsite sewage system has been approved by
2627		-	the technical review panel under this section for general use in
2628		-	Indiana.
2629		-	(2) The residential onsite sewage system:
2630		-	(A) is based on one (1) or more sewage treatment or disposal
2631		-	methods or processes; or
2632		-	(B) incorporates equipment;
2633		-	approved by the technical review panel under this section for
2634		-	general use in Indiana.
2635		-	SECTION 12. IC 16-41-25-1, AS AMENDED BY P.L.104-2022,
2636		-	SECTION 119, AND AS AMENDED BY P.L.167-2022, SECTION 7,
2637		-	IS CORRECTED AND AMENDED TO READ AS FOLLOWS
2638		-	[EFFECTIVE JULY 1, 2022]: Sec. 1. (a) The state department shall
2639		-	adopt rules under IC 4-22-2 that provide for a reasonable period not
2640		-	exceeding thirty (30) days in which a plan review and permit for a
2641		-	residential septic systems onsite sewage system must be approved or
2642		-	disapproved.
2643		-	(b) This subsection applies to a county with a population of more
2644		-	than eighty thousand (80,000) and less than eighty thousand four
2645		-	hundred (80,400). As used in this subsection, "fill soil" means soil
2646		-	transported and deposited by humans or soil recently transported and
2647		-	deposited by natural erosion forces. A rule that the state department
2648		-	adopts concerning the installation of residential septic onsite sewage
2649		-	systems in fill soil may not prohibit the installation of a residential
2650		-	septic onsite sewage system in fill soil on a plat if:
2651		-	(1) before the effective date of the rule, the plat of the affected lot
2652		-	was recorded;
2653		-	(2) there is not an available sewer line within seven hundred fifty
2654		-	(750) feet of the property line of the affected lot; and
2655		-	(3) the local health department determines that the soil, although
2656		-	fill soil, is suitable for the installation of a residential septic onsite
2657		-	sewage system.
2658		-	SEA 418(ts) 63
2659		-	SECTION 13. IC 20-28-9-1.5, AS AMENDED BY P.L.134-2022,
2660		-	SECTION 2, AND AS AMENDED BY P.L.168-2022, SECTION 15,
2661		-	IS CORRECTED AND AMENDED TO READ AS FOLLOWS
2662		-	[EFFECTIVE JULY 1, 2022]: Sec. 1.5. (a) This subsection governs
2663		-	salary increases for a teacher employed by a school corporation.
2664		-	Compensation attributable to additional degrees or graduate credits
2665		-	earned before the effective date of a local compensation plan created
2666		-	under this chapter before July 1, 2015, shall continue for school years
2667		-	beginning after June 30, 2015. Compensation attributable to additional
2668		-	degrees for which a teacher has started course work before July 1,
2669		-	2011, and completed course work before September 2, 2014, shall also
2670		-	continue for school years beginning after June 30, 2015. For school
2671		-	years beginning after June 30, 2015, 2022, a school corporation may
2672		-	provide a supplemental payment to a teacher in excess of the salary
2673		-	specified in the school corporation's compensation plan. under any of
2674		-	the following circumstances:
2675		-	(1) The teacher:
2676		-	(A) teaches an advanced placement course or a Cambridge
2677		-	International course; or
2678		-	(B) has earned a master's degree from an accredited
2679		-	postsecondary educational institution in a content area
2680		-	directly related to the subject matter of:
2681		-	(i) a dual credit course; or
2682		-	(ii) another course;
2683		-	taught by the teacher.
2684		-	(2) Beginning after June 30, 2018, the teacher:
2685		-	(A) is a special education professional; or
2686		-	(B) teaches in the areas of science, technology, engineering,
2687		-	or mathematics.
2688		-	(3) Beginning after June 30, 2019, the teacher teaches a career
2689		-	or technical education course.
2690		-	In addition, a supplemental payment may be made to an elementary
2691		-	school teacher who earns a master's degree in math, reading, or
2692		-	literacy. A supplement provided under this subsection is not subject to
2693		-	collective bargaining but a discussion of the supplement must be held.
2694		-	Such a supplement is in addition to any increase permitted under
2695		-	subsection (b).
2696		-	(b) Increases or increments in a local salary range must be based
2697		-	upon a combination of the following factors:
2698		-	(1) A combination of the following factors taken together may
2699		-	account for not more than fifty percent (50%) of the calculation
2700		-	used to determine a teacher's increase or increment:
2701		-	SEA 418(ts) 64
2702		-	(A) The number of years of a teacher's experience.
2703		-	(B) The possession of either:
2704		-	(i) additional content area degrees beyond the requirements
2705		-	for employment; or
2706		-	(ii) additional content area degrees and credit hours beyond
2707		-	the requirements for employment, if required under an
2708		-	agreement bargained under IC 20-29.
2709		-	(2) The results of an evaluation conducted under IC 20-28-11.5.
2710		-	(3) The assignment of instructional leadership roles, including the
2711		-	responsibility for conducting evaluations under IC 20-28-11.5.
2712		-	(4) The academic needs of students in the school corporation.
2713		-	(c) To provide greater flexibility and options, a school corporation
2714		-	may differentiate the amount of salary increases or increments
2715		-	determined for teachers. A school corporation shall base a
2716		-	differentiated amount under this subsection on reasons the school
2717		-	corporation determines are appropriate, which may include the:
2718		-	(1) subject or subjects including the subjects described in
2719		-	subsection (a)(2), taught by a given teacher;
2720		-	(2) importance of retaining a given teacher at the school
2721		-	corporation; and
2722		-	(3) need to attract an individual with specific qualifications to fill
2723		-	a teaching vacancy; and
2724		-	(4) offering of a new program or class.
2725		-	(d) A school corporation may provide differentiated increases or
2726		-	increments under subsection (b), and in excess of the percentage
2727		-	specified in subsection (b)(1), in order to:
2728		-	(1) reduce the gap between the school corporation's minimum
2729		-	teacher salary and the average of the school corporation's
2730		-	minimum and maximum teacher salaries; or
2731		-	(2) allow teachers currently employed by the school corporation
2732		-	to receive a salary adjusted in comparison to starting base salaries
2733		-	of new teachers.
2734		-	(e) Except as provided in subsection (f), a teacher rated ineffective
2735		-	or improvement necessary under IC 20-28-11.5 may not receive any
2736		-	raise or increment for the following year if the teacher's employment
2737		-	contract is continued. The amount that would otherwise have been
2738		-	allocated for the salary increase of teachers rated ineffective or
2739		-	improvement necessary shall be allocated for compensation of all
2740		-	teachers rated effective and highly effective based on the criteria in
2741		-	subsection (b).
2742		-	(f) Subsection (e) does not apply to a teacher in the first two (2) full
2743		-	school years that the teacher provides instruction to students in
2744		-	SEA 418(ts) 65
2745		-	elementary school or high school. If a teacher provides instruction to
2746		-	students in elementary school or high school in another state, any full
2747		-	school year, or its equivalent in the other state, that the teacher provides
2748		-	instruction counts toward the two (2) full school years under this
2749		-	subsection.
2750		-	(g) A teacher who does not receive a raise or increment under
2751		-	subsection (e) may file a request with the superintendent or
2752		-	superintendent's designee not later than five (5) days after receiving
2753		-	notice that the teacher received a rating of ineffective. The teacher is
2754		-	entitled to a private conference with the superintendent or
2755		-	superintendent's designee.
2756		-	(h) The Indiana education employment relations board established
2757		-	in IC 20-29-3-1 shall publish a model compensation plan with a model
2758		-	salary range that a school corporation may adopt.
2759		-	(i) Each school corporation shall submit its local compensation plan
2760		-	to the Indiana education employment relations board. For a school year
2761		-	beginning after June 30, 2015, a local compensation plan must specify
2762		-	the range for teacher salaries. The Indiana education employment
2763		-	relations board shall publish the local compensation plans on the
2764		-	Indiana education employment relations board's Internet web site.
2765		-	(j) The Indiana education employment relations board shall review
2766		-	a compensation plan for compliance with this section as part of its
2767		-	review under IC 20-29-6-6.1. The Indiana education employment
2768		-	relations board has jurisdiction to determine compliance of a
2769		-	compensation plan submitted under this section.
2770		-	(k) This chapter may not be construed to require or allow a school
2771		-	corporation to decrease the salary of any teacher below the salary the
2772		-	teacher was earning on or before July 1, 2015, if that decrease would
2773		-	be made solely to conform to the new compensation plan.
2774		-	(l) After June 30, 2011, all rights, duties, or obligations established
2775		-	under IC 20-28-9-1 before its repeal are considered rights, duties, or
2776		-	obligations under this section.
2777		-	(m) An employment agreement described in IC 20-28-6-7.3 between
2778		-	an adjunct teacher and a school corporation is not subject to this
2779		-	section.
2780		-	SECTION 14. IC 20-30-2-4, AS AMENDED BY P.L.130-2022,
2781		-	SECTION 3, AND AS AMENDED BY P.L.139-2022, SECTION 14,
2782		-	IS CORRECTED AND AMENDED TO READ AS FOLLOWS
2783		-	[EFFECTIVE JULY 1, 2022]: Sec. 4. (a) Subject to subsection (b), (c),
2784		-	if a school corporation fails to conduct the minimum number of student
2785		-	instructional days during a school year as required under section 3 of
2786		-	this chapter, the department shall reduce the August tuition support
2787		-	SEA 418(ts) 66
2788		-	distribution to that school corporation for a school year by an amount
2789		-	determined as follows:
2790		-	STEP ONE: Determine the remainder of:
2791		-	(A) the amount of the total tuition support allocated to the
2792		-	school corporation for the particular school year; minus
2793		-	(B) that part of the total tuition support allocated to the school
2794		-	corporation for that school year with respect to student
2795		-	instructional days one hundred seventy-six (176) through one
2796		-	hundred eighty (180).
2797		-	STEP TWO: Subtract the number of student instructional days
2798		-	that the school corporation conducted from one hundred eighty
2799		-	(180).
2800		-	STEP THREE: Determine the lesser of five (5) or the remainder
2801		-	determined under STEP TWO.
2802		-	STEP FOUR: Divide the amount subtracted under STEP ONE (B)
2803		-	by five (5).
2804		-	STEP FIVE: Multiply the quotient determined under STEP FOUR
2805		-	by the number determined under STEP THREE.
2806		-	STEP SIX: Subtract the number determined under STEP THREE
2807		-	from the remainder determined under STEP TWO.
2808		-	STEP SEVEN: Divide the remainder determined under STEP
2809		-	ONE by one hundred seventy-five (175).
2810		-	STEP EIGHT: Multiply the quotient determined under STEP
2811		-	SEVEN by the remainder determined under STEP SIX.
2812		-	STEP NINE: Add the product determined under STEP FIVE to
2813		-	the product determined under STEP EIGHT.
2814		-	(b) If the total amount of state tuition support that a school
2815		-	corporation receives or will receive during a school year decreases
2816		-	under this section by an amount that is equal to or more than two
2817		-	hundred fifty thousand dollars ($250,000) from the amount the school
2818		-	corporation would otherwise be eligible to receive during the school
2819		-	year as determined under IC 20-43, the budget committee shall review
2820		-	the amount of and the reason for the decrease before implementation
2821		-	of the decrease.
2822		-	(b) (c) If fewer than all of the schools in a school corporation fail
2823		-	to conduct the minimum number of student instructional days during
2824		-	a school year as required under section 3 of this chapter, the reduction
2825		-	in August tuition support required by this section shall take into
2826		-	account only the schools in the school corporation that failed to
2827		-	conduct the minimum number of student instructional days and only
2828		-	the grades for which the required number of student instructional days
2829		-	was not conducted.
2830		-	SEA 418(ts) 67
2831		-	SECTION 15. IC 25-22.5-1-1.1, AS AMENDED BY P.L.128-2022,
2832		-	SECTION 2, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
2833		-	JULY 1, 2022]: Sec. 1.1. As used in this article:
2834		-	(a) "Practice of medicine or osteopathic medicine" means any one
2835		-	(1) or a combination of the following:
2836		-	(1) Holding oneself out to the public as being engaged in:
2837		-	(A) the diagnosis, treatment, correction, or prevention of any
2838		-	disease, ailment, defect, injury, infirmity, deformity, pain, or
2839		-	other condition of human beings;
2840		-	(B) the suggestion, recommendation, or prescription or
2841		-	administration of any form of treatment, without limitation;
2842		-	(C) the performing of any kind of surgical operation upon a
2843		-	human being, including tattooing (except for providing a tattoo
2844		-	as defined in IC 35-45-21-4(a)), in which human tissue is cut,
2845		-	burned, or vaporized by the use of any mechanical means,
2846		-	laser, or ionizing radiation, or the penetration of the skin or
2847		-	body orifice by any means, for the intended palliation, relief,
2848		-	or cure; or
2849		-	(D) the prevention of any physical, mental, or functional
2850		-	ailment or defect of any person.
2851		-	(2) The maintenance of an office or a place of business for the
2852		-	reception, examination, or treatment of persons suffering from
2853		-	disease, ailment, defect, injury, infirmity, deformity, pain, or other
2854		-	conditions of body or mind.
2855		-	(3) Attaching to a name, either alone or in connection with other
2856		-	words, the designation or term:
2857		-	(A) "doctor of medicine";
2858		-	(B) "M.D.";
2859		-	(C) "doctor of osteopathy";
2860		-	(D) "D.O.";
2861		-	(E) "physician";
2862		-	(F) "osteopath";
2863		-	(G) "osteopathic medical physician";
2864		-	(H) "surgeon";
2865		-	(I) "physician and surgeon";
2866		-	(J) "anesthesiologist";
2867		-	(K) "cardiologist";
2868		-	(L) "dermatologist";
2869		-	(M) "endocrinologist";
2870		-	(N) "gastroenterologist";
2871		-	(O) "gynecologist";
2872		-	(P) "hematologist";
2873		-	SEA 418(ts) 68
2874		-	(Q) "internist";
2875		-	(R) "laryngologist";
2876		-	(S) "nephrologist";
2877		-	(T) "neurologist";
2878		-	(U) "obstetrician";
2879		-	(V) "oncologist";
2880		-	(W) "ophthalmologist";
2881		-	(X) "orthopedic surgeon";
2882		-	(Y) "orthopedist";
2883		-	(Z) "otologist";
2884		-	(AA) "otolaryngologist";
2885		-	(BB) "otorhinolaryngologist";
2886		-	(CC) "pathologist";
2887		-	(DD) "pediatrician";
2888		-	(EE) "primary care physician";
2889		-	(FF) "proctologist";
2890		-	(GG) "psychiatrist";
2891		-	(HH) "radiologist";
2892		-	(II) "rheumatologist";
2893		-	(JJ) "rhinologist";
2894		-	(KK) "urologist";
2895		-	(LL) "medical doctor";
2896		-	(MM) "family practice physician"; or
2897		-	(NN) "physiatrist".
2898		-	This subdivision does not apply to a practitioner if the practitioner
2899		-	has a special area of practice and the practitioner uses the
2900		-	following format: "[The name or title of the practitioner's
2901		-	profession] specializing in [name of specialty]".
2902		-	(4) Nothing in subdivision (3) prevents the following:
2903		-	(A) A practitioner from using the name or title of the
2904		-	practitioner's profession that is allowed under the practitioner's
2905		-	practice act or under a law in the Indiana Code.
2906		-	(B) A practitioner who is a chiropractor (as defined in
2907		-	IC 25-10-1-1) and who has attained diplomate status in a
2908		-	chiropractic specialty area recognized by the American
2909		-	Chiropractic Association, International Chiropractic
2910		-	Chiropractors Association, or International Academy of
2911		-	Clinical Neurology before July 1, 2025, from using a
2912		-	designation or term included in subdivision (3) in conjunction
2913		-	with the name or title of the practitioner's profession.
2914		-	(C) A practitioner who is a dentist licensed under IC 25-14-1
2915		-	and who has completed a dental anesthesiology residency
2916		-	SEA 418(ts) 69
2917		-	recognized by the American Dental Board of Anesthesiology
2918		-	before July 1, 2025, from using a designation or term included
2919		-	in subdivision (3) in conjunction with the name or title of the
2920		-	practitioner's profession.
2921		-	(5) Providing diagnostic or treatment services to a person in
2922		-	Indiana when the diagnostic or treatment services:
2923		-	(A) are transmitted through electronic communications; and
2924		-	(B) are on a regular, routine, and nonepisodic basis or under
2925		-	an oral or written agreement to regularly provide medical
2926		-	services.
2927		-	In addition to the exceptions described in section 2 of this chapter,
2928		-	a nonresident physician who is located outside Indiana does not
2929		-	practice medicine or osteopathy in Indiana by providing a second
2930		-	opinion to a licensee or diagnostic or treatment services to a
2931		-	patient in Indiana following medical care originally provided to
2932		-	the patient while outside Indiana.
2933		-	(b) "Board" refers to the medical licensing board of Indiana.
2934		-	(c) "Diagnose or diagnosis" means to examine a patient, parts of a
2935		-	patient's body, substances taken or removed from a patient's body, or
2936		-	materials produced by a patient's body to determine the source or
2937		-	nature of a disease or other physical or mental condition, or to hold
2938		-	oneself out or represent that a person is a physician and is so examining
2939		-	a patient. It is not necessary that the examination be made in the
2940		-	presence of the patient; it may be made on information supplied either
2941		-	directly or indirectly by the patient.
2942		-	(d) "Drug or medicine" means any medicine, compound, or
2943		-	chemical or biological preparation intended for internal or external use
2944		-	of humans, and all substances intended to be used for the diagnosis,
2945		-	cure, mitigation, or prevention of diseases or abnormalities of humans,
2946		-	which are recognized in the latest editions published of the United
2947		-	States Pharmacopoeia or National Formulary, or otherwise established
2948		-	as a drug or medicine.
2949		-	(e) "Licensee" means any individual holding a valid unlimited
2950		-	license issued by the board under this article.
2951		-	(f) "Prescribe or prescription" means to direct, order, or designate
2952		-	the use of or manner of using a drug, medicine, or treatment, by spoken
2953		-	or written words or other means and in accordance with IC 25-1-9.3.
2954		-	(g) "Physician" means any person who holds the degree of doctor of
2955		-	medicine or doctor of osteopathy or its equivalent and who holds a
2956		-	valid unlimited license to practice medicine or osteopathic medicine in
2957		-	Indiana.
2958		-	(h) "Medical school" means a nationally accredited college of
2959		-	SEA 418(ts) 70
2960		-	medicine or of osteopathic medicine approved by the board.
2961		-	(i) "Physician assistant" means an individual who:
2962		-	(1) has a collaborative agreement with a physician;
2963		-	(2) graduated from an approved physician assistant program
2964		-	described in IC 25-27.5-2-2;
2965		-	(3) passed the examination administered by the National
2966		-	Commission on Certification of Physician Assistants (NCCPA)
2967		-	and maintains certification; and
2968		-	(4) has been licensed by the physician assistant committee under
2969		-	IC 25-27.5.
2970		-	(j) "Agency" refers to the Indiana professional licensing agency
2971		-	under IC 25-1-5.
2972		-	(k) "INSPECT program" means the Indiana scheduled prescription
2973		-	electronic collection and tracking program established by IC 25-1-13-4.
2974		-	SECTION 16. IC 32-22-3-4, AS ADDED BY P.L.156-2022,
2975		-	SECTION 2, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
2976		-	JULY 1, 2022]: Sec. 4. (a) Except as provided in section 0.5 of this
2977		-	chapter, after June 30, 2022, a foreign business entity may not acquire
2978		-	by grant, purchase, devise, descent, or otherwise any agricultural land
2979		-	located within Indiana for the purposes of crop farming or timber
2980		-	production.
2981		-	(b) Except as provided in section 0.5 of this chapter, a foreign
2982		-	business entity that acquired agricultural land located within Indiana
2983		-	for the purposes of crop farming or timber production before July 1,
2984		-	2022, may not grant, sell, or otherwise transfer the agricultural land to
2985		-	any other foreign business entity for the purposes of crop farming or
2986		-	timber production after June 30, 2022.
2987		-	SECTION 17. IC 33-24-6-3, AS AMENDED BY P.L.105-2022,
2988		-	SECTION 43, AND AS AMENDED BY P.L.147-2022, SECTION 4,
2989		-	IS CORRECTED AND AMENDED TO READ AS FOLLOWS
2990		-	[EFFECTIVE JULY 1, 2022]: Sec. 3. (a) The office of judicial
2991		-	administration shall do the following:
2992		-	(1) Examine the administrative and business methods and systems
2993		-	employed in the offices of the clerks of court and other offices
2994		-	related to and serving the courts and make recommendations for
2995		-	necessary improvement.
2996		-	(2) Collect and compile statistical data and other information on
2997		-	the judicial work of the courts in Indiana. All justices of the
2998		-	supreme court, judges of the court of appeals, judges of all trial
2999		-	courts, and any city or town courts, whether having general or
3000		-	special jurisdiction, court clerks, court reporters, and other
3001		-	officers and employees of the courts shall, upon notice by the
3002		-	SEA 418(ts) 71
3003		-	chief administrative officer and in compliance with procedures
3004		-	prescribed by the chief administrative officer, furnish the chief
3005		-	administrative officer the information as is requested concerning
3006		-	the nature and volume of judicial business. The information must
3007		-	include the following:
3008		-	(A) The volume, condition, and type of business conducted by
3009		-	the courts.
3010		-	(B) The methods of procedure in the courts.
3011		-	(C) The work accomplished by the courts.
3012		-	(D) The receipt and expenditure of public money by and for
3013		-	the operation of the courts.
3014		-	(E) The methods of disposition or termination of cases.
3015		-	(3) Prepare and publish reports, not less than one (1) or more than
3016		-	two (2) times per year, on the nature and volume of judicial work
3017		-	performed by the courts as determined by the information
3018		-	required in subdivision (2).
3019		-	(4) Serve the judicial nominating commission and the judicial
3020		-	qualifications commission in the performance by the commissions
3021		-	of their statutory and constitutional functions.
3022		-	(5) Administer the civil legal aid fund as required by IC 33-24-12.
3023		-	(6) Administer the court technology fund established by section
3024		-	12 of this chapter.
3025		-	(7) By December 31, 2013, develop and implement a standard
3026		-	protocol for sending and receiving court data:
3027		-	(A) between the protective order registry, established by
3028		-	IC 5-2-9-5.5, and county court case management systems;
3029		-	(B) at the option of the county prosecuting attorney, for:
3030		-	(i) a prosecuting attorney's case management system;
3031		-	(ii) a county court case management system; and
3032		-	(iii) a county court case management system developed and
3033		-	operated by the office of judicial administration;
3034		-	to interface with the electronic traffic tickets, as defined by
3035		-	IC 9-30-3-2.5; and
3036		-	(C) between county court case management systems and the
3037		-	case management system developed and operated by the office
3038		-	of judicial administration.
3039		-	The standard protocol developed and implemented under this
3040		-	subdivision shall permit private sector vendors, including vendors
3041		-	providing service to a local system and vendors accessing the
3042		-	system for information, to send and receive court information on
3043		-	an equitable basis and at an equitable cost, and for a case
3044		-	management system developed and operated by the office of
3045		-	SEA 418(ts) 72
3046		-	judicial administration, must include a searchable field for the
3047		-	name and bail agent license number, if applicable, of the bail
3048		-	agent or a person authorized by the surety that pays bail for an
3049		-	individual as described in IC 35-33-8-3.2.
3050		-	(8) Establish and administer an electronic system for receiving
3051		-	information that relates to certain individuals who may be
3052		-	prohibited from possessing a firearm for the purpose of:
3053		-	(A) transmitting this information to the Federal Bureau of
3054		-	Investigation for inclusion in the NICS; and
3055		-	(B) beginning July 1, 2021, compiling and publishing certain
3056		-	statistics related to the confiscation and retention of firearms
3057		-	as described under section 14 of this chapter.
3058		-	(9) Establish and administer an electronic system for receiving
3059		-	drug related felony conviction information from courts. The office
3060		-	of judicial administration shall notify NPLEx of each drug related
3061		-	felony entered after June 30, 2012, and do the following:
3062		-	(A) Provide NPLEx with the following information:
3063		-	(i) The convicted individual's full name.
3064		-	(ii) The convicted individual's date of birth.
3065		-	(iii) The convicted individual's driver's license number, state
3066		-	personal identification number, or other unique number, if
3067		-	available.
3068		-	(iv) The date the individual was convicted of the felony.
3069		-	Upon receipt of the information from the office of judicial
3070		-	administration, a stop sale alert must be generated through
3071		-	NPLEx for each individual reported under this clause.
3072		-	(B) Notify NPLEx if the felony of an individual reported under
3073		-	clause (A) has been:
3074		-	(i) set aside;
3075		-	(ii) reversed;
3076		-	(iii) expunged; or
3077		-	(iv) vacated.
3078		-	Upon receipt of information under this clause, NPLEx shall
3079		-	remove the stop sale alert issued under clause (A) for the
3080		-	individual.
3081		-	(10) After July 1, 2018, establish and administer an electronic
3082		-	system for receiving from courts felony or misdemeanor
3083		-	conviction information for each felony or misdemeanor described
3084		-	in IC 20-28-5-8(c). The office of judicial administration shall
3085		-	notify the department of education at least one (1) time each week
3086		-	of each felony or misdemeanor described in IC 20-28-5-8(c)
3087		-	entered after July 1, 2018, and do the following:
3088		-	SEA 418(ts) 73
3089		-	(A) Provide the department of education with the following
3090		-	information:
3091		-	(i) The convicted individual's full name.
3092		-	(ii) The convicted individual's date of birth.
3093		-	(iii) The convicted individual's driver's license number, state
3094		-	personal identification number, or other unique number, if
3095		-	available.
3096		-	(iv) The date the individual was convicted of the felony or
3097		-	misdemeanor.
3098		-	(B) Notify the department of education if the felony or
3099		-	misdemeanor of an individual reported under clause (A) has
3100		-	been:
3101		-	(i) set aside;
3102		-	(ii) reversed; or
3103		-	(iii) vacated.
3104		-	(11) Perform legal and administrative duties for the justices as
3105		-	determined by the justices.
3106		-	(12) Provide staff support for the judicial conference of Indiana
3107		-	established in IC 33-38-9.
3108		-	(13) Work with the United States Department of Veterans Affairs
3109		-	to identify and address the needs of veterans in the court system.
3110		-	(14) If necessary for purposes of IC 35-47-16-1, issue a retired
3111		-	judicial officer an identification card identifying the retired
3112		-	judicial officer as a retired judicial officer.
3113		-	(15) Establish and administer the statewide juvenile justice data
3114		-	aggregation plan established under section 12.5 of this chapter.
3115		-	(b) All forms to be used in gathering data must be approved by the
3116		-	supreme court and shall be distributed to all judges and clerks before
3117		-	the start of each period for which reports are required.
3118		-	(c) The office of judicial administration may adopt rules to
3119		-	implement this section.
3120		-	SECTION 18. IC 33-34-8-1, AS AMENDED BY P.L.106-2022,
3121		-	SECTION 4, AND AS AMENDED BY P.L.174-2022, SECTION 59,
3122		-	IS CORRECTED AND AMENDED TO READ AS FOLLOWS
3123		-	[EFFECTIVE JULY 1, 2022]: Sec. 1. (a) The following fees and costs
3124		-	apply to cases in the small claims court:
3125		-	(1) A township docket fee of five dollars ($5) plus forty-five
3126		-	percent (45%) of the infraction or ordinance violation costs fee
3127		-	under IC 33-37-4-2.
3128		-	(2) The bailiff's service of process by registered or certified mail
3129		-	fee of fifteen dollars ($15) for each service.
3130		-	(3) The cost for the personal service of process by the bailiff or
3131		-	SEA 418(ts) 74
3132		-	other process server of fifteen dollars ($15) for each service.
3133		-	(4) Witness fees, if any, in the amount provided by IC 33-37-10-3
3134		-	to be taxed and charged in the circuit court.
3135		-	(5) A redocketing fee, if any, of five dollars ($5).
3136		-	(6) A document storage fee under IC 33-37-5-20.
3137		-	(7) An automated record keeping fee under IC 33-37-5-21.
3138		-	(8) A late fee, if any, under IC 33-37-5-22.
3139		-	(9) A public defense administration fee under IC 33-37-5-21.2.
3140		-	(10) A judicial insurance adjustment fee under IC 33-37-5-25.
3141		-	(11) A judicial salaries fee under IC 33-37-5-26.
3142		-	(12) A court administration fee under IC 33-37-5-27.
3143		-	(13) Before July 1, 2022, 2025, a pro bono legal services fee
3144		-	under IC 33-37-5-31.
3145		-	(14) A sheriff's service of process fee under IC 33-37-5-15 for
3146		-	each service of process performed outside Marion County.
3147		-	The docket fee and the cost for the initial service of process shall be
3148		-	paid at the institution of a case. The cost of service after the initial
3149		-	service shall be assessed and paid after service has been made. The
3150		-	cost of witness fees shall be paid before the witnesses are called.
3151		-	(b) If the amount of the township docket fee computed under
3152		-	subsection (a)(1) is not equal to a whole number, the amount shall be
3153		-	rounded to the next highest whole number.
3154		-	SECTION 19. IC 34-18-3-2, AS AMENDED BY P.L.69-2022,
3155		-	SECTION 12, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
3156		-	MARCH 13, 2020 (RETROACTIVE)]: Sec. 2. (a) Except as provided
3157		-	in subsection (b), for a health care provider to be qualified under this
3158		-	article, the health care provider or the health care provider's insurance
3159		-	carrier shall:
3160		-	(1) cause to be filed with the commissioner proof of financial
3161		-	responsibility established under IC 34-18-4; and
3162		-	(2) pay the surcharge assessed on all health care providers under
3163		-	IC 34-18-5.
3164		-	(b) A health care provider who has a temporary license under
3165		-	IC 25-1-21 IC 25-1-5.7 is qualified under this article while the
3166		-	temporary license is in effect.
3167		-	SECTION 20. IC 34-18-3-3, AS AMENDED BY P.L.69-2022,
3168		-	SECTION 13, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
3169		-	MARCH 13, 2020 (RETROACTIVE)]: Sec. 3. (a) Except as provided
3170		-	in subsection (b), the officers, agents, and employees of a health care
3171		-	provider, while acting in the course and scope of their employment,
3172		-	may be qualified under this chapter if the following conditions are met:
3173		-	(1) The officers, agents, and employees are individually named or
3174		-	SEA 418(ts) 75
3175		-	are members of a named class in the proof of financial
3176		-	responsibility filed by the health care provider under IC 34-18-4.
3177		-	(2) The surcharge assessed under IC 34-18-5 is paid.
3178		-	(b) An officer, agent, or employee of a health care provider who has
3179		-	a temporary license under IC 25-1-21 IC 25-1-5.7 is qualified under
3180		-	this article while the temporary license is in effect.
3181		-	SECTION 21. IC 34-26-5-10, AS AMENDED BY P.L.159-2022,
3182		-	SECTION 3, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
3183		-	JULY 1, 2022]: Sec. 10. (a) Except as provided in subsection (b), If a
3184		-	court issues:
3185		-	(1) an order for protection ex parte effective for a period
3186		-	described under section 9(f) of this chapter; or
3187		-	(2) a modification of an order for protection ex parte effective for
3188		-	a period described under section 9(f) of this chapter;
3189		-	and provides relief under section 9(c) of this chapter, upon a request by
3190		-	either party at any time after service of the order or modification, the
3191		-	court shall set a date for a hearing on the petition. Except as provided
3192		-	in subsection (c), the hearing must be held not more than thirty (30)
3193		-	days after the request for a hearing is filed unless continued by the
3194		-	court for good cause shown. The court shall notify both parties by first
3195		-	class mail of the date and time of the hearing. A party may only request
3196		-	one (1) hearing on a petition under this subsection.
3197		-	(b) If a court issues:
3198		-	(1) an order for protection ex parte effective for a period
3199		-	described under section 9(g) of this chapter; or
3200		-	(2) a modification of an order for protection ex parte effective for
3201		-	a period described under section 9(g) of this chapter;
3202		-	and provides relief under section 9(c) of this chapter, upon a request by
3203		-	either party not more than thirty (30) days after service of the order or
3204		-	modification, the court shall set a date for a hearing on the petition.
3205		-	Except as provided in subsection (c), the hearing must be held not more
3206		-	than thirty (30) days after the request for a hearing is filed unless
3207		-	continued by the court for good cause shown. The court shall notify
3208		-	both parties by first class mail of the date and time of the hearing. A
3209		-	party may only request one (1) hearing on a petition under this
3210		-	subsection.
3211		-	(c) A court shall set a date for a hearing on the petition not more
3212		-	than thirty (30) days after the filing of the petition if a court issues an
3213		-	order for protection ex parte or a modification of an order of protection
3214		-	ex parte and:
3215		-	(1) a petitioner requests or the court provides relief under section
3216		-	9(c)(3), 9(c)(5), 9(c)(6), 9(c)(7), or 9(c)(8) of this chapter; or
3217		-	SEA 418(ts) 76
3218		-	(2) a petitioner requests relief under section 9(d)(2), 9(d)(3), or
3219		-	9(d)(4) of this chapter.
3220		-	The hearing must be given precedence over all matters pending in the
3221		-	court except older matters of the same character.
3222		-	(d) In a hearing under this section:
3223		-	(1) relief under section 9 of this chapter is available; and
3224		-	(2) if a respondent seeks relief concerning an issue not raised by
3225		-	a petitioner, the court may continue the hearing at the petitioner's
3226		-	request.
3227		-	SECTION 22. IC 34-30-2-101.7, AS ADDED BY P.L.149-2022,
3228		-	SECTION 20, IS REPEALED [EFFECTIVE JULY 1, 2022]. Sec.
3229		-	101.7. IC 25-35.6-5-8 (Concerning members, officers, executive
3230		-	director, employees, and representatives of the audiology and
3231		-	speech-language pathology compact commission).
3232		-	SECTION 23. IC 34-30-2.1-53, AS ADDED BY P.L.105-2022,
3233		-	SECTION 12, IS REPEALED [EFFECTIVE JANUARY 1, 2023]. Sec.
3234		-	53. IC 6-1.1-12-2 (Concerning a closing agent for failure to perform
3235		-	certain tasks for purposes of obtaining a property tax deduction for the
3236		-	property).
3237		-	SECTION 24. IC 34-30-2.1-386.5 IS ADDED TO THE INDIANA
3238		-	CODE AS A NEW SECTION TO READ AS FOLLOWS
3239		-	[EFFECTIVE JULY 1, 2022]: Sec. 386.5. IC 25-35.6-5-8 (Concerning
3240		-	members, officers, executive director, employees, and
3241		-	representatives of the audiology and speech-language pathology
3242		-	compact commission).
3243		-	SECTION 25. [EFFECTIVE JULY 1, 2022] (a) The general
3244		-	assembly recognizes that SEA 80-2022 (P.L.105-2022):
3245		-	(1) repeals IC 34-30-2; and
3246		-	(2) relocates the contents of IC 34-30-2 to IC 34-30-2.1;
3247		-	effective July 1, 2022.
3248		-	(b) The general assembly also recognizes that several acts
3249		-	enacted in the 2022 legislative session added new sections to
3250		-	IC 34-30-2 or amended sections within IC 34-30-2. The general
3251		-	assembly intends to repeal IC 34-30-2 effective July 1, 2022. Except
3252		-	as set forth in subsections (c) and (d), conflict resolution between
3253		-	those acts and SEA 80-2022 (P.L.105-2022) was enacted in SEA
3254		-	80-2022 (P.L.105-2022).
3255		-	(c) SEA 5-2022 (P.L.149-2022) adds IC 34-30-2-101.7 effective
3256		-	July 1, 2022. This act:
3257		-	(1) repeals IC 34-30-2-101.7, as added by SEA 5-2022
3258		-	(P.L.149-2022); and
3259		-	(2) relocates the text of that section to a new
3260		-	SEA 418(ts) 77
3261		-	IC 34-30-2.1-386.5;
3262		-	effective July 1, 2022.
3263		-	(d) HEA 1260-2022 (P.L.174-2022) amends IC 34-30-2-16.6
3264		-	effective January 1, 2023. IC 34-30-2-16.6 was relocated by SEA
3265		-	80-2022 (P.L.105-2022) to IC 34-30-2.1-53 effective July 1, 2022.
3266		-	This bill repeals IC 34-30-2-16.6 effective January 1, 2023, to
3267		-	effectuate the amendment of IC 34-30-2-16.6 intended by HEA
3268		-	1260-2022.
3269		-	(e) This SECTION expires December 31, 2022.
3270		-	SECTION 26. An emergency is declared for this act.
3271		-	SEA 418(ts) President of the Senate
3272		-	President Pro Tempore
3273		-	Speaker of the House of Representatives
3274		-	Governor of the State of Indiana
3275		-	Date: Time:
3276		-	SEA 418(ts)
	47	+	1 SECTION 1. IC 4-10-18-10, AS AMENDED BY P.L.104-2022,
	48	+	2 SECTION 7, AND AS AMENDED BY P.L.114-2022, SECTION 5, IS
	49	+	3 CORRECTED AND AMENDED TO READ AS FOLLOWS
	50	+	4 [EFFECTIVE JULY 1, 2022]: Sec. 10. (a) The state board of finance
	51	+	5 may lend money from the fund to entities listed in subsections (e)
	52	+	6 through (k) for the purposes specified in those subsections.
	53	+	7 (b) An entity must apply for the loan before May 1, 1989, in a form
	54	+	8 approved by the state board of finance. As part of the application, the
	55	+	9 entity shall submit a plan for its use of the loan proceeds and for the
	56	+	10 repayment of the loan. Within sixty (60) days after receipt of each
	57	+	11 application, the board shall meet to consider the application and to
	58	+	12 review its accuracy and completeness and to determine the need for the
	59	+	13 loan. The board shall authorize a loan to an entity that makes an
	60	+	14 application if the board approves its accuracy and completeness and
	61	+	15 determines that there is a need for the loan and an adequate method of
	62	+	16 repayment.
	63	+	17 (c) The state board of finance shall determine the terms of each
	64	+	2022(ts) IN 418—LS 7237/DI 92 2
	65	+	1 loan, which must include the following:
	66	+	2 (1) The duration of the loan, which must not exceed twelve (12)
	67	+	3 years.
	68	+	4 (2) The repayment schedule of the loan, which must provide that
	69	+	5 no payments are due during the first two (2) years of the loan.
	70	+	6 (3) A variable rate of interest to be determined by the board and
	71	+	7 adjusted annually. The interest rate must be the greater of:
	72	+	8 (A) five percent (5%); or
	73	+	9 (B) two-thirds (2/3) of the interest rate for fifty-two (52) week
	74	+	10 United States Treasury bills on the anniversary date of the
	75	+	11 loan, but not to exceed ten percent (10%).
	76	+	12 (4) The amount of the loan or loans, which may not exceed the
	77	+	13 maximum amounts established for the entity by this section.
	78	+	14 (5) Any other conditions specified by the board.
	79	+	15 (d) An entity may borrow money under this section by adoption of
	80	+	16 an ordinance or a resolution and, as set forth in IC 5-1-14, may use any
	81	+	17 source of revenue to repay a loan under this section. This section
	82	+	18 constitutes complete authority for the entity to borrow from the fund.
	83	+	19 If an entity described in subsection (i) fails to make any repayments of
	84	+	20 a loan, the amount payable shall be withheld by the auditor of state
	85	+	21 from any other money payable to the consolidated city. If any other
	86	+	22 entity described in this section fails to make any repayments of a loan,
	87	+	23 the amount payable shall be withheld by the auditor of state from any
	88	+	24 other money payable to the entity. The amount withheld shall be
	89	+	25 transferred to the fund to the credit of the entity.
	90	+	26 (e) A loan under this section may be made to a city located in a
	91	+	27 county having a population of more than twenty-five thousand (25,000)
	92	+	28 but less than twenty-five thousand eight hundred (25,800) twenty-six
	93	+	29 thousand four hundred seventy (26,470) and less than twenty-seven
	94	+	30 thousand (27,000) for the city's waterworks facility. The amount of the
	95	+	31 loan may not exceed one million six hundred thousand dollars
	96	+	32 ($1,600,000).
	97	+	33 (f) As used in this subsection, "corridor" means the strip of land in
	98	+	34 Indiana abutting Lake Michigan and the tributaries of Lake Michigan.
	99	+	35 A loan under this section may be made to a city the territory of which
	100	+	36 is included in part within the Lake Michigan corridor (as defined in
	101	+	37 IC 14-13-3-2, before its repeal) for a marina development project. As
	102	+	38 a part of its application under subsection (b), the city must include the
	103	+	39 following:
	104	+	40 (1) Written approval by the Lake Michigan marina development
	105	+	41 commission of the project to be funded by the loan proceeds.
	106	+	42 (2) A written determination by the commission of the amount
	107	+	2022(ts) IN 418—LS 7237/DI 92 3
	108	+	1 needed by the city, for the project and of the amount of the
	109	+	2 maximum loan amount under this subsection that should be lent
	110	+	3 to the city.
	111	+	4 The maximum amount of loans available for all cities that are eligible
	112	+	5 for a loan under this subsection is eight million six hundred thousand
	113	+	6 dollars ($8,600,000).
	114	+	7 (g) A loan under this section may be made to a county having a
	115	+	8 population of more than one hundred seventy-five thousand (175,000)
	116	+	9 but less than one hundred eighty-five thousand (185,000) one hundred
	117	+	10 eighty thousand (180,000) and less than one hundred eighty-five
	118	+	11 thousand (185,000) for use by the airport authority in the county for the
	119	+	12 construction of runways. The amount of the loan may not exceed seven
	120	+	13 million dollars ($7,000,000). The county may lend the proceeds of its
	121	+	14 loan to an airport authority for the public purpose of fostering
	122	+	15 economic growth in the county.
	123	+	16 (h) A loan under this section may be made to a city having a
	124	+	17 population of more than sixty thousand (60,000) but less than sixty-five
	125	+	18 thousand (65,000) fifty-eight thousand (58,000) and less than fifty-nine
	126	+	19 thousand (59,000) for the construction of parking facilities. The
	127	+	20 amount of the loan may not exceed three million dollars ($3,000,000).
	128	+	21 (i) A loan or loans under this section may be made to a consolidated
	129	+	22 city, a local public improvement bond bank, or any board, authority, or
	130	+	23 commission of the consolidated city to fund economic development
	131	+	24 projects under IC 36-7-15.2-5 or to refund obligations issued to fund
	132	+	25 economic development projects. The amount of the loan may not
	133	+	26 exceed thirty million dollars ($30,000,000).
	134	+	27 (j) A loan under this section may be made to a county having a
	135	+	28 population of more than thirteen thousand (13,000) but less than
	136	+	29 fourteen thousand (14,000) twelve thousand five hundred (12,500) and
	137	+	30 less than thirteen thousand (13,000) for extension of airport runways.
	138	+	31 The amount of the loan may not exceed three hundred thousand dollars
	139	+	32 ($300,000).
	140	+	33 (k) A loan under this section may be made to Covington Community
	141	+	34 School Corporation to refund the amount due on a tax anticipation
	142	+	35 warrant loan. The amount of the loan may not exceed two million seven
	143	+	36 hundred thousand dollars ($2,700,000), to be paid back from any
	144	+	37 source of money that is legally available to the school corporation.
	145	+	38 Notwithstanding subsection (b), the school corporation must apply for
	146	+	39 the loan before June 30, 2010. Notwithstanding subsection (c),
	147	+	40 repayment of the loan shall be made in equal installments over five (5)
	148	+	41 years with the first installment due not more than six (6) months after
	149	+	42 the date loan proceeds are received by the school corporation.
	150	+	2022(ts) IN 418—LS 7237/DI 92 4
	151	+	1 (l) IC 6-1.1-20 does not apply to a loan made by an entity under this
	152	+	2 section.
	153	+	3 (m) As used in this section, "entity" means a governmental entity
	154	+	4 authorized to obtain a loan under subsections (e) through (k).
	155	+	5 SECTION 2. IC 4-33-13-5, AS AMENDED BY P.L.137-2022,
	156	+	6 SECTION 7, AND AS AMENDED BY P.L.104-2022, SECTION 9, IS
	157	+	7 CORRECTED AND AMENDED TO READ AS FOLLOWS
	158	+	8 [EFFECTIVE APRIL 1, 2022 (RETROACTIVE)]: Sec. 5. (a) This
	159	+	9 subsection does not apply to tax revenue remitted by an operating agent
	160	+	10 operating a riverboat in a historic hotel district. After funds are
	161	+	11 appropriated under section 4 of this chapter, each month the auditor of
	162	+	12 state shall distribute the tax revenue deposited in the state gaming fund
	163	+	13 under this chapter to the following:
	164	+	14 (1) An amount equal to the following shall be set aside for
	165	+	15 revenue sharing under subsection (d):
	166	+	16 (A) Before July 1, 2021, the first thirty-three million dollars
	167	+	17 ($33,000,000) of tax revenues collected under this chapter
	168	+	18 shall be set aside for revenue sharing under subsection (d).
	169	+	19 (B) After June 30, 2021, if the total adjusted gross receipts
	170	+	20 received by licensees from gambling games authorized under
	171	+	21 this article during the preceding state fiscal year is equal to or
	172	+	22 greater than the total adjusted gross receipts received by
	173	+	23 licensees from gambling games authorized under this article
	174	+	24 during the state fiscal year ending June 30, 2020, the first
	175	+	25 thirty-three million dollars ($33,000,000) of tax revenues
	176	+	26 collected under this chapter shall be set aside for revenue
	177	+	27 sharing under subsection (d).
	178	+	28 (C) After June 30, 2021, if the total adjusted gross receipts
	179	+	29 received by licensees from gambling games authorized under
	180	+	30 this article during the preceding state fiscal year is less than
	181	+	31 the total adjusted gross receipts received by licensees from
	182	+	32 gambling games authorized under this article during the state
	183	+	33 year ending June 30, 2020, an amount equal to the first
	184	+	34 thirty-three million dollars ($33,000,000) of tax revenues
	185	+	35 collected under this chapter multiplied by the result of:
	186	+	36 (i) the total adjusted gross receipts received by licensees
	187	+	37 from gambling games authorized under this article during
	188	+	38 the preceding state fiscal year; divided by
	189	+	39 (ii) the total adjusted gross receipts received by licensees
	190	+	40 from gambling games authorized under this article during
	191	+	41 the state fiscal year ending June 30, 2020;
	192	+	42 shall be set aside for revenue sharing under subsection (d).
	193	+	2022(ts) IN 418—LS 7237/DI 92 5
	194	+	1 (2) Subject to subsection (c), twenty-five percent (25%) of the
	195	+	2 remaining tax revenue remitted by each licensed owner shall be
	196	+	paid:3
	197	+	4 (A) to the city in which the riverboat is located or that is
	198	+	5 designated as the home dock of the riverboat from which the
	199	+	6 tax revenue was collected, in the case of:
	200	+	7 (i) a city described in IC 4-33-12-6(b)(1)(A);
	201	+	8 (ii) a city located in a county having a population of more
	202	+	9 than four hundred thousand (400,000) and less than seven
	203	+	10 hundred thousand (700,000); Lake County; or
	204	+	11 (iii) Terre Haute; or
	205	+	12 (B) to the county that is designated as the home dock of the
	206	+	13 riverboat from which the tax revenue was collected, in the case
	207	+	14 of a riverboat that is not located in a city described in clause
	208	+	15 (A) or whose home dock is not in a city described in clause
	209	+	16 (A).
	210	+	17 (3) The remainder of the tax revenue remitted by each licensed
	211	+	18 owner shall be paid to the state general fund. In each state fiscal
	212	+	19 year, the auditor of state shall make the transfer required by this
	213	+	20 subdivision not later than the last business day of the month in
	214	+	21 which the tax revenue is remitted to the state on or before the
	215	+	22 fifteenth day of the month based on revenue received during the
	216	+	23 preceding month for deposit in the state gaming fund. However,
	217	+	24 if tax revenue is received by the state on the last business day in
	218	+	25 a month, Specifically, the auditor of state may transfer the tax
	219	+	26 revenue received by the state in a month to the state general fund
	220	+	in the immediately following month according to this subdivision.27
	221	+	28 (b) This subsection applies only to tax revenue remitted by an
	222	+	29 operating agent operating a riverboat in a historic hotel district after
	223	+	June 30, 2019. 30 After funds are appropriated under section 4 of this
	224	+	31 chapter, each month the auditor of state shall distribute the tax revenue
	225	+	32 remitted by the operating agent under this chapter as follows:
	226	+	33 (1) For state fiscal years beginning after June 30, 2019, but
	227	+	34 ending before July 1, 2021, fifty-six and five-tenths percent
	228	+	35 (56.5%) shall be paid to the state general fund.
	229	+	36 (2) For state fiscal years beginning after June 30, 2021, fifty-six
	230	+	37 and five-tenths percent (56.5%) shall be paid as follows:
	231	+	38 (A) Sixty-six and four-tenths percent (66.4%) shall be paid to
	232	+	39 the state general fund.
	233	+	40 (B) Thirty-three and six-tenths percent (33.6%) shall be paid
	234	+	41 to the West Baden Springs historic hotel preservation and
	235	+	42 maintenance fund established by IC 36-7-11.5-11(b).
	236	+	2022(ts) IN 418—LS 7237/DI 92 6
	237	+	1 However, if:
	238	+	2 (i) at any time the balance in that fund exceeds twenty-five
	239	+	3 million dollars ($25,000,000); or
	240	+	4 (ii) in any part of a state fiscal year in which the operating
	241	+	5 agent has received at least one hundred million dollars
	242	+	6 ($100,000,000) of adjusted gross receipts;
	243	+	7 the amount described in this clause shall be paid to the state
	244	+	8 general fund for the remainder of the state fiscal year.
	245	+	9 (3) Forty-three and five-tenths percent (43.5%) shall be paid as
	246	+	10 follows:
	247	+	11 (A) Twenty-two and four-tenths percent (22.4%) shall be paid
	248	+	12 as follows:
	249	+	13 (i) Fifty percent (50%) to the fiscal officer of the town of
	250	+	14 French Lick.
	251	+	15 (ii) Fifty percent (50%) to the fiscal officer of the town of
	252	+	16 West Baden Springs.
	253	+	17 (B) Fourteen and eight-tenths percent (14.8%) shall be paid to
	254	+	18 the county treasurer of Orange County for distribution among
	255	+	19 the school corporations in the county. The governing bodies
	256	+	20 for the school corporations in the county shall provide a
	257	+	21 formula for the distribution of the money received under this
	258	+	22 clause among the school corporations by joint resolution
	259	+	23 adopted by the governing body of each of the school
	260	+	24 corporations in the county. Money received by a school
	261	+	25 corporation under this clause must be used to improve the
	262	+	26 educational attainment of students enrolled in the school
	263	+	27 corporation receiving the money. Not later than the first
	264	+	28 regular meeting in the school year of a governing body of a
	265	+	29 school corporation receiving a distribution under this clause,
	266	+	30 the superintendent of the school corporation shall submit to
	267	+	31 the governing body a report describing the purposes for which
	268	+	32 the receipts under this clause were used and the improvements
	269	+	33 in educational attainment realized through the use of the
	270	+	34 money. The report is a public record.
	271	+	35 (C) Thirteen and one-tenth percent (13.1%) shall be paid to the
	272	+	36 county treasurer of Orange County.
	273	+	37 (D) Five and three-tenths percent (5.3%) shall be distributed
	274	+	38 quarterly to the county treasurer of Dubois County for
	275	+	39 appropriation by the county fiscal body after receiving a
	276	+	40 recommendation from the county executive. The county fiscal
	277	+	41 body for the receiving county shall provide for the distribution
	278	+	42 of the money received under this clause to one (1) or more
	279	+	2022(ts) IN 418—LS 7237/DI 92 7
	280	+	1 taxing units (as defined in IC 6-1.1-1-21) in the county under
	281	+	2 a formula established by the county fiscal body after receiving
	282	+	3 a recommendation from the county executive.
	283	+	4 (E) Five and three-tenths percent (5.3%) shall be distributed
	284	+	5 quarterly to the county treasurer of Crawford County for
	285	+	6 appropriation by the county fiscal body after receiving a
	286	+	7 recommendation from the county executive. The county fiscal
	287	+	8 body for the receiving county shall provide for the distribution
	288	+	9 of the money received under this clause to one (1) or more
	289	+	10 taxing units (as defined in IC 6-1.1-1-21) in the county under
	290	+	11 a formula established by the county fiscal body after receiving
	291	+	12 a recommendation from the county executive.
	292	+	13 (F) Six and thirty-five hundredths percent (6.35%) shall be
	293	+	14 paid to the fiscal officer of the town of Paoli.
	294	+	15 (G) Six and thirty-five hundredths percent (6.35%) shall be
	295	+	16 paid to the fiscal officer of the town of Orleans.
	296	+	17 (H) Twenty-six and four-tenths percent (26.4%) shall be paid
	297	+	18 to the Indiana economic development corporation established
	298	+	19 by IC 5-28-3-1 for transfer as follows:
	299	+	20 (i) Beginning after December 31, 2017, ten percent (10%)
	300	+	21 of the amount transferred under this clause in each calendar
	301	+	22 year shall be transferred to the South Central Indiana
	302	+	23 Regional Economic Development Corporation or a
	303	+	24 successor entity or partnership for economic development
	304	+	25 for the purpose of recruiting new business to Orange County
	305	+	26 as well as promoting the retention and expansion of existing
	306	+	27 businesses in Orange County.
	307	+	28 (ii) The remainder of the amount transferred under this
	308	+	29 clause in each calendar year shall be transferred to Radius
	309	+	30 Indiana or a successor regional entity or partnership for the
	310	+	31 development and implementation of a regional economic
	311	+	32 development strategy to assist the residents of Orange
	312	+	33 County and the counties contiguous to Orange County in
	313	+	34 improving their quality of life and to help promote
	314	+	35 successful and sustainable communities.
	315	+	36 To the extent possible, the Indiana economic development
	316	+	37 corporation shall provide for the transfer under item (i) to be
	317	+	38 made in four (4) equal installments. However, an amount
	318	+	39 sufficient to meet current obligations to retire or refinance
	319	+	40 indebtedness or leases for which tax revenues under this
	320	+	41 section were pledged before January 1, 2015, by the Orange
	321	+	42 County development commission shall be paid to the Orange
	322	+	2022(ts) IN 418—LS 7237/DI 92 8
	323	+	1 County development commission before making distributions
	324	+	2 to the South Central Indiana Regional Economic Development
	325	+	3 Corporation and Radius Indiana or their successor entities or
	326	+	4 partnerships. The amount paid to the Orange County
	327	+	5 development commission shall proportionally reduce the
	328	+	6 amount payable to the South Central Indiana Regional
	329	+	7 Economic Development Corporation and Radius Indiana or
	330	+	8 their successor entities or partnerships.
	331	+	9 (c) This subsection does not apply to tax revenue remitted by an
	332	+	10 inland casino operating in Vigo County. For each city and county
	333	+	11 receiving money under subsection (a)(2), the auditor of state shall
	334	+	12 determine the total amount of money paid by the auditor of state to the
	335	+	13 city or county during the state fiscal year 2002. The amount determined
	336	+	14 is the base year revenue for the city or county. The auditor of state shall
	337	+	15 certify the base year revenue determined under this subsection to the
	338	+	16 city or county. The total amount of money distributed to a city or
	339	+	17 county under this section during a state fiscal year may not exceed the
	340	+	18 entity's base year revenue. For each state fiscal year, the auditor of state
	341	+	19 shall pay that part of the riverboat wagering taxes that:
	342	+	20 (1) exceeds a particular city's or county's base year revenue; and
	343	+	21 (2) would otherwise be due to the city or county under this
	344	+	22 section;
	345	+	23 to the state general fund instead of to the city or county.
	346	+	24 (d) Except as provided in subsections (k) and (l), before August 15
	347	+	25 of each year, the auditor of state shall distribute the wagering taxes set
	348	+	26 aside for revenue sharing under subsection (a)(1) to the county
	349	+	27 treasurer of each county that does not have a riverboat according to the
	350	+	28 ratio that the county's population bears to the total population of the
	351	+	29 counties that do not have a riverboat. Except as provided in subsection
	352	+	30 (g), the county auditor shall distribute the money received by the
	353	+	31 county under this subsection as follows:
	354	+	32 (1) To each city located in the county according to the ratio the
	355	+	33 city's population bears to the total population of the county.
	356	+	34 (2) To each town located in the county according to the ratio the
	357	+	35 town's population bears to the total population of the county.
	358	+	36 (3) After the distributions required in subdivisions (1) and (2) are
	359	+	37 made, the remainder shall be retained by the county.
	360	+	38 (e) Money received by a city, town, or county under subsection (d)
	361	+	39 or (g) may be used for any of the following purposes:
	362	+	40 (1) To reduce the property tax levy of the city, town, or county for
	363	+	41 a particular year (a property tax reduction under this subdivision
	364	+	42 does not reduce the maximum levy of the city, town, or county
	365	+	2022(ts) IN 418—LS 7237/DI 92 9
	366	+	1 under IC 6-1.1-18.5).
	367	+	2 (2) For deposit in a special fund or allocation fund created under
	368	+	3 IC 8-22-3.5, IC 36-7-14, IC 36-7-14.5, IC 36-7-15.1, and
	369	+	4 IC 36-7-30 to provide funding for debt repayment.
	370	+	5 (3) To fund sewer and water projects, including storm water
	371	+	6 management projects.
	372	+	7 (4) For police and fire pensions.
	373	+	8 (5) To carry out any governmental purpose for which the money
	374	+	9 is appropriated by the fiscal body of the city, town, or county.
	375	+	10 Money used under this subdivision does not reduce the property
	376	+	11 tax levy of the city, town, or county for a particular year or reduce
	377	+	12 the maximum levy of the city, town, or county under
	378	+	13 IC 6-1.1-18.5.
	379	+	14 (f) This subsection does not apply to an inland casino operating in
	380	+	15 Vigo County. Before July 15 of each year, the auditor of state shall
	381	+	16 determine the total amount of money distributed to an entity under
	382	+	17 IC 4-33-12-6 or IC 4-33-12-8 during the preceding state fiscal year. If
	383	+	18 the auditor of state determines that the total amount of money
	384	+	19 distributed to an entity under IC 4-33-12-6 or IC 4-33-12-8 during the
	385	+	20 preceding state fiscal year was less than the entity's base year revenue
	386	+	21 (as determined under IC 4-33-12-9), the auditor of state shall make a
	387	+	22 supplemental distribution to the entity from taxes collected under this
	388	+	23 chapter and deposited into the state general fund. Except as provided
	389	+	24 in subsection (h), the amount of an entity's supplemental distribution
	390	+	25 is equal to:
	391	+	26 (1) the entity's base year revenue (as determined under
	392	+	27 IC 4-33-12-9); minus
	393	+	28 (2) the sum of:
	394	+	29 (A) the total amount of money distributed to the entity and
	395	+	30 constructively received by the entity during the preceding state
	396	+	31 fiscal year under IC 4-33-12-6 or IC 4-33-12-8; plus
	397	+	32 (B) the amount of any admissions taxes deducted under
	398	+	33 IC 6-3.1-20-7.
	399	+	34 (g) This subsection applies only to a county containing a
	400	+	35 consolidated city. Marion County. The county auditor shall distribute
	401	+	36 the money received by the county under subsection (d) as follows:
	402	+	37 (1) To each city, other than a the consolidated city, located in the
	403	+	38 county according to the ratio that the city's population bears to the
	404	+	39 total population of the county.
	405	+	40 (2) To each town located in the county according to the ratio that
	406	+	41 the town's population bears to the total population of the county.
	407	+	42 (3) After the distributions required in subdivisions (1) and (2) are
	408	+	2022(ts) IN 418—LS 7237/DI 92 10
	409	+	1 made, the remainder shall be paid in equal amounts to the
	410	+	2 consolidated city and the county.
	411	+	3 (h) This subsection does not apply to an inland casino operating in
	412	+	4 Vigo County. This subsection applies to a supplemental distribution
	413	+	5 made after June 30, 2017. The maximum amount of money that may be
	414	+	6 distributed under subsection (f) in a state fiscal year is equal to the
	415	+	7 following:
	416	+	8 (1) Before July 1, 2021, forty-eight million dollars ($48,000,000).
	417	+	9 (2) After June 30, 2021, if the total adjusted gross receipts
	418	+	10 received by licensees from gambling games authorized under this
	419	+	11 article during the preceding state fiscal year is equal to or greater
	420	+	12 than the total adjusted gross receipts received by licensees from
	421	+	13 gambling games authorized under this article during the state
	422	+	14 fiscal year ending June 30, 2020, the maximum amount is
	423	+	15 forty-eight million dollars ($48,000,000).
	424	+	16 (3) After June 30, 2021, if the total adjusted gross receipts
	425	+	17 received by licensees from gambling games authorized under this
	426	+	18 article during the preceding state fiscal year is less than the total
	427	+	19 adjusted gross receipts received by licensees from gambling
	428	+	20 games authorized under this article during the state fiscal year
	429	+	21 ending June 30, 2020, the maximum amount is equal to the result
	430	+	22 of:
	431	+	23 (A) forty-eight million dollars ($48,000,000); multiplied by
	432	+	24 (B) the result of:
	433	+	25 (i) the total adjusted gross receipts received by licensees
	434	+	26 from gambling games authorized under this article during
	435	+	27 the preceding state fiscal year; divided by
	436	+	28 (ii) the total adjusted gross receipts received by licensees
	437	+	29 from gambling games authorized under this article during
	438	+	the state fiscal year ending June 30, 2020.30
	439	+	31 If the total amount determined under subsection (f) exceeds the
	440	+	32 maximum amount determined under this subsection, the amount
	441	+	33 distributed to an entity under subsection (f) must be reduced according
	442	+	34 to the ratio that the amount distributed to the entity under IC 4-33-12-6
	443	+	35 or IC 4-33-12-8 bears to the total amount distributed under
	444	+	36 IC 4-33-12-6 and IC 4-33-12-8 to all entities receiving a supplemental
	445	+	37 distribution.
	446	+	38 (i) This subsection applies to a supplemental distribution, if any,
	447	+	39 payable to Lake County, Hammond, Gary, or East Chicago under
	448	+	40 subsections (f) and (h). Beginning in July 2016, the auditor of state
	449	+	41 shall, after making any deductions from the supplemental distribution
	450	+	42 required by IC 6-3.1-20-7, deduct from the remainder of the
	451	+	2022(ts) IN 418—LS 7237/DI 92 11
	452	+	1 supplemental distribution otherwise payable to the unit under this
	453	+	2 section the lesser of:
	454	+	3 (1) the remaining amount of the supplemental distribution; or
	455	+	4 (2) the difference, if any, between:
	456	+	5 (A) three million five hundred thousand dollars ($3,500,000);
	457	+	6 minus
	458	+	7 (B) the amount of admissions taxes constructively received by
	459	+	the unit in the previous state fiscal year.8
	460	+	9 The auditor of state shall distribute the amounts deducted under this
	461	+	10 subsection to the northwest Indiana redevelopment authority
	462	+	11 established under IC 36-7.5-2-1 for deposit in the development
	463	+	12 authority revenue fund established under IC 36-7.5-4-1.
	464	+	13 (j) Money distributed to a political subdivision under subsection (b):
	465	+	14 (1) must be paid to the fiscal officer of the political subdivision
	466	+	15 and may be deposited in the political subdivision's general fund
	467	+	16 (in the case of a school corporation, the school corporation may
	468	+	17 deposit the money into either the education fund (IC 20-40-2) or
	469	+	18 the operations fund (IC 20-40-18)) or riverboat fund established
	470	+	19 under IC 36-1-8-9, or both;
	471	+	20 (2) may not be used to reduce the maximum levy under
	472	+	21 IC 6-1.1-18.5 of a county, city, or town or the maximum tax rate
	473	+	22 of a school corporation, but, except as provided in subsection
	474	+	23 (b)(3)(B), may be used at the discretion of the political
	475	+	24 subdivision to reduce the property tax levy of the county, city, or
	476	+	25 town for a particular year;
	477	+	26 (3) except as provided in subsection (b)(3)(B), may be used for
	478	+	27 any legal or corporate purpose of the political subdivision,
	479	+	28 including the pledge of money to bonds, leases, or other
	480	+	29 obligations under IC 5-1-14-4; and
	481	+	30 (4) is considered miscellaneous revenue.
	482	+	31 Money distributed under subsection (b)(3)(B) must be used for the
	483	+	32 purposes specified in subsection (b)(3)(B).
	484	+	33 (k) After June 30, 2020, the amount of wagering taxes that would
	485	+	34 otherwise be distributed to South Bend under subsection (d) shall be
	486	+	35 deposited as being received from all riverboats whose supplemental
	487	+	36 wagering tax, as calculated under IC 4-33-12-1.5(b), is over three and
	488	+	37 five-tenths percent (3.5%). The amount deposited under this
	489	+	38 subsection, in each riverboat's account, is proportionate to the
	490	+	39 supplemental wagering tax received from that riverboat under
	491	+	40 IC 4-33-12-1.5 in the month of July. The amount deposited under this
	492	+	41 subsection must be distributed in the same manner as the supplemental
	493	+	42 wagering tax collected under IC 4-33-12-1.5. This subsection expires
	494	+	2022(ts) IN 418—LS 7237/DI 92 12
	495	+	1 June 30, 2021.
	496	+	2 (l) After June 30, 2021, the amount of wagering taxes that would
	497	+	3 otherwise be distributed to South Bend under subsection (d) shall be
	498	+	4 withheld and deposited in the state general fund.
	499	+	5 SECTION 3. IC 5-2-1-9, AS AMENDED BY P.L.21-2022,
	500	+	6 SECTION 4, AND AS AMENDED BY P.L.175-2022, SECTION 1, IS
	501	+	7 CORRECTED AND AMENDED TO READ AS FOLLOWS
	502	+	8 [EFFECTIVE JULY 1, 2022]: Sec. 9. (a) The board shall adopt in
	503	+	9 accordance with IC 4-22-2 all necessary rules to carry out the
	504	+	10 provisions of this chapter. The rules, which shall be adopted only after
	505	+	11 necessary and proper investigation and inquiry by the board, shall
	506	+	12 include the establishment of the following:
	507	+	13 (1) A consistent and uniform statewide deadly force policy and
	508	+	14 training program, that is consistent with state and federal law.
	509	+	15 Upon adoption by the law enforcement training board, the policy
	510	+	16 and training program must be implemented, without modification,
	511	+	17 by all Indiana law enforcement agencies, offices, or departments.
	512	+	18 (2) A consistent and uniform statewide defensive tactics policy
	513	+	19 and training program, that is consistent with state and federal
	514	+	20 law. Upon adoption by the law enforcement training board, the
	515	+	21 policy and training program must be implemented, without
	516	+	22 modification, by all Indiana law enforcement agencies, offices, or
	517	+	23 departments.
	518	+	24 (3) A uniform statewide minimum standard for vehicle pursuits
	519	+	25 consistent with state and federal law.
	520	+	26 (1) (4) Minimum standards of physical, educational, mental, and
	521	+	27 moral fitness which shall govern the acceptance of any person for
	522	+	28 training by any law enforcement training school or academy
	523	+	29 meeting or exceeding the minimum standards established
	524	+	30 pursuant to this chapter.
	525	+	31 (2) (5) Minimum standards for law enforcement training schools
	526	+	32 administered by towns, cities, counties, law enforcement training
	527	+	33 centers, agencies, or departments of the state.
	528	+	34 (3) (6) Minimum standards for courses of study, attendance
	529	+	35 requirements, equipment, and facilities for approved town, city,
	530	+	36 county, and state law enforcement officer, police reserve officer,
	531	+	37 and conservation reserve officer training schools.
	532	+	38 (4) (7) Minimum standards for a course of study on cultural
	533	+	39 diversity awareness, including training on the U nonimmigrant
	534	+	40 visa created through the federal Victims of Trafficking and
	535	+	41 Violence Protection Act of 2000 (P.L. 106-386) that must be
	536	+	42 required for each person accepted for training at a law
	537	+	2022(ts) IN 418—LS 7237/DI 92 13
	538	+	1 enforcement training school or academy. Cultural diversity
	539	+	2 awareness study must include an understanding of cultural issues
	540	+	3 related to race, religion, gender, age, domestic violence, national
	541	+	4 origin, and physical and mental disabilities.
	542	+	5 (5) (8) Minimum qualifications for instructors at approved law
	543	+	6 enforcement training schools.
	544	+	7 (6) (9) Minimum basic training requirements which law
	545	+	8 enforcement officers appointed to probationary terms shall
	546	+	9 complete before being eligible for continued or permanent
	547	+	10 employment.
	548	+	11 (7) (10) Minimum basic training requirements which law
	549	+	12 enforcement officers appointed on other than a permanent basis
	550	+	13 shall complete in order to be eligible for continued employment
	551	+	14 or permanent appointment.
	552	+	15 (8) (11) Minimum basic training requirements which law
	553	+	16 enforcement officers appointed on a permanent basis shall
	554	+	17 complete in order to be eligible for continued employment.
	555	+	18 (9) (12) Minimum basic training requirements for each person
	556	+	19 accepted for training at a law enforcement training school or
	557	+	20 academy that include six (6) hours of training in interacting with:
	558	+	21 (A) persons with autism, mental illness, addictive disorders,
	559	+	22 intellectual disabilities, and developmental disabilities;
	560	+	23 (B) missing endangered adults (as defined in IC 12-7-2-131.3);
	561	+	24 and
	562	+	25 (C) persons with Alzheimer's disease or related senile
	563	+	26 dementia;
	564	+	27 to be provided by persons approved by the secretary of family and
	565	+	28 social services and the board. The training must include an
	566	+	29 overview of the crisis intervention teams.
	567	+	30 (10) (13) Minimum standards for a course of study on human and
	568	+	31 sexual trafficking that must be required for each person accepted
	569	+	32 for training at a law enforcement training school or academy and
	570	+	33 for inservice training programs for law enforcement officers. The
	571	+	34 course must cover the following topics:
	572	+	35 (A) Examination of the human and sexual trafficking laws (IC
	573	+	36 35-42-3.5).
	574	+	37 (B) Identification of human and sexual trafficking.
	575	+	38 (C) Communicating with traumatized persons.
	576	+	39 (D) Therapeutically appropriate investigative techniques.
	577	+	40 (E) Collaboration with federal law enforcement officials.
	578	+	41 (F) Rights of and protections afforded to victims.
	579	+	42 (G) Providing documentation that satisfies the Declaration of
	580	+	2022(ts) IN 418—LS 7237/DI 92 14
	581	+	1 Law Enforcement Officer for Victim of Trafficking in Persons
	582	+	2 (Form I-914, Supplement B) requirements established under
	583	+	3 federal law.
	584	+	4 (H) The availability of community resources to assist human
	585	+	5 and sexual trafficking victims.
	586	+	6 (11) (14) Minimum standards for ongoing specialized, intensive,
	587	+	7 and integrative training for persons responsible for investigating
	588	+	8 sexual assault cases involving adult victims. This training must
	589	+	9 include instruction on:
	590	+	10 (A) the neurobiology of trauma;
	591	+	11 (B) trauma informed interviewing; and
	592	+	12 (C) investigative techniques.
	593	+	13 (12) (15) Minimum standards for de-escalation training.
	594	+	14 De-escalation training shall be taught as a part of existing
	595	+	15 use-of-force training and not as a separate topic.
	596	+	16 (16) Minimum standards regarding best practices for crowd
	597	+	17 control, protests, and First Amendment activities.
	598	+	18 All statewide policies and minimum standards shall be documented in
	599	+	19 writing and published on the ILEA website. Any policy, standard, or
	600	+	20 training program implemented, adopted, or promulgated by a vote of
	601	+	21 the board may only subsequently be modified or rescinded by a
	602	+	22 two-thirds (2/3) majority vote of the board.
	603	+	23 (b) A law enforcement officer appointed after July 5, 1972, and
	604	+	24 before July 1, 1993, may not enforce the laws or ordinances of the state
	605	+	25 or any political subdivision unless the officer has, within one (1) year
	606	+	26 from the date of appointment, successfully completed the minimum
	607	+	27 basic training requirements established under this chapter by the board.
	608	+	28 If a person fails to successfully complete the basic training
	609	+	29 requirements within one (1) year from the date of employment, the
	610	+	30 officer may not perform any of the duties of a law enforcement officer
	611	+	31 involving control or direction of members of the public or exercising
	612	+	32 the power of arrest until the officer has successfully completed the
	613	+	33 training requirements. This subsection does not apply to any law
	614	+	34 enforcement officer appointed before July 6, 1972, or after June 30,
	615	+	35 1993.
	616	+	36 (c) Military leave or other authorized leave of absence from law
	617	+	37 enforcement duty during the first year of employment after July 6,
	618	+	38 1972, shall toll the running of the first year, which shall be calculated
	619	+	39 by the aggregate of the time before and after the leave, for the purposes
	620	+	40 of this chapter.
	621	+	41 (d) Except as provided in subsections (e), (m), (t), and (u), a law
	622	+	42 enforcement officer appointed to a law enforcement department or
	623	+	2022(ts) IN 418—LS 7237/DI 92 15
	624	+	1 agency after June 30, 1993, may not:
	625	+	2 (1) make an arrest;
	626	+	3 (2) conduct a search or a seizure of a person or property; or
	627	+	4 (3) carry a firearm;
	628	+	5 unless the law enforcement officer successfully completes, at a board
	629	+	6 certified law enforcement academy or at a law enforcement training
	630	+	7 center under section 10.5 or 15.2 of this chapter, the basic training
	631	+	8 requirements established by the board under this chapter.
	632	+	9 (e) This subsection does not apply to:
	633	+	10 (1) a gaming agent employed as a law enforcement officer by the
	634	+	11 Indiana gaming commission; or
	635	+	12 (2) an:
	636	+	13 (A) attorney; or
	637	+	14 (B) investigator;
	638	+	15 designated by the securities commissioner as a police officer of
	639	+	16 the state under IC 23-19-6-1(k).
	640	+	17 Before a law enforcement officer appointed after June 30, 1993,
	641	+	18 completes the basic training requirements, the law enforcement officer
	642	+	19 may exercise the police powers described in subsection (d) if the
	643	+	20 officer successfully completes the pre-basic course established in
	644	+	21 subsection (f). Successful completion of the pre-basic course authorizes
	645	+	22 a law enforcement officer to exercise the police powers described in
	646	+	23 subsection (d) for one (1) year after the date the law enforcement
	647	+	24 officer is appointed.
	648	+	25 (f) The board shall adopt rules under IC 4-22-2 to establish a
	649	+	26 pre-basic course for the purpose of training:
	650	+	27 (1) law enforcement officers;
	651	+	28 (2) police reserve officers (as described in IC 36-8-3-20); and
	652	+	29 (3) conservation reserve officers (as described in IC 14-9-8-27);
	653	+	30 regarding the subjects of arrest, search and seizure, the lawful use of
	654	+	31 force, de-escalation training, interacting with individuals with autism,
	655	+	32 and the operation of an emergency vehicle. The pre-basic course must
	656	+	33 be offered on a periodic basis throughout the year at regional sites
	657	+	34 statewide. The pre-basic course must consist of at least forty (40) hours
	658	+	35 of course work. The board may prepare the classroom part of the
	659	+	36 pre-basic course using available technology in conjunction with live
	660	+	37 instruction. The board shall provide the course material, the instructors,
	661	+	38 and the facilities at the regional sites throughout the state that are used
	662	+	39 for the pre-basic course. In addition, the board may certify pre-basic
	663	+	40 courses that may be conducted by other public or private training
	664	+	41 entities, including postsecondary educational institutions.
	665	+	42 (g) Subject to subsection (h), the board shall adopt rules under
	666	+	2022(ts) IN 418—LS 7237/DI 92 16
	667	+	1 IC 4-22-2 to establish a mandatory inservice training program for
	668	+	2 police officers and police reserve officers (as described in
	669	+	3 IC 36-8-3-20). After June 30, 1993, a law enforcement officer who has
	670	+	4 satisfactorily completed basic training and has been appointed to a law
	671	+	5 enforcement department or agency on either a full-time or part-time
	672	+	6 basis is not eligible for continued employment unless the officer
	673	+	7 satisfactorily completes the mandatory inservice training requirements
	674	+	8 established by rules adopted by the board. Inservice training must
	675	+	9 include de-escalation training. Inservice training must also include
	676	+	10 training in interacting with persons with mental illness, addictive
	677	+	11 disorders, intellectual disabilities, autism, developmental disabilities,
	678	+	12 and Alzheimer's disease or related senile dementia, to be provided by
	679	+	13 persons approved by the secretary of family and social services and the
	680	+	14 board, and training concerning human and sexual trafficking and high
	681	+	15 risk missing persons (as defined in IC 5-2-17-1). The board may
	682	+	16 approve courses offered by other public or private training entities,
	683	+	17 including postsecondary educational institutions, as necessary in order
	684	+	18 to ensure the availability of an adequate number of inservice training
	685	+	19 programs. The board may waive an officer's inservice training
	686	+	20 requirements if the board determines that the officer's reason for
	687	+	21 lacking the required amount of inservice training hours is due to either
	688	+	22 an emergency situation or the unavailability of courses.
	689	+	23 (h) This subsection applies only to a mandatory inservice training
	690	+	24 program under subsection (g). Notwithstanding subsection (g), the
	691	+	25 board may, without adopting rules under IC 4-22-2, modify the course
	692	+	26 work of a training subject matter, modify the number of hours of
	693	+	27 training required within a particular subject matter, or add a new
	694	+	28 subject matter, if the board satisfies the following requirements:
	695	+	29 (1) The board must conduct at least two (2) public meetings on
	696	+	30 the proposed modification or addition.
	697	+	31 (2) After approving the modification or addition at a public
	698	+	32 meeting, the board must post notice of the modification or
	699	+	33 addition on the Indiana law enforcement academy's Internet web
	700	+	34 site at least thirty (30) days before the modification or addition
	701	+	35 takes effect.
	702	+	36 If the board does not satisfy the requirements of this subsection, the
	703	+	37 modification or addition is void. This subsection does not authorize the
	704	+	38 board to eliminate any inservice training subject matter required under
	705	+	39 subsection (g).
	706	+	40 (i) The board shall also adopt rules establishing a town marshal
	707	+	41 basic training program, subject to the following:
	708	+	42 (1) The program must require fewer hours of instruction and class
	709	+	2022(ts) IN 418—LS 7237/DI 92 17
	710	+	1 attendance and fewer courses of study than are required for the
	711	+	2 mandated basic training program.
	712	+	3 (2) Certain parts of the course materials may be studied by a
	713	+	4 candidate at the candidate's home in order to fulfill requirements
	714	+	5 of the program.
	715	+	6 (3) Law enforcement officers successfully completing the
	716	+	7 requirements of the program are eligible for appointment only in
	717	+	8 towns employing the town marshal system (IC 36-5-7) and having
	718	+	9 not more than one (1) marshal and two (2) deputies.
	719	+	10 (4) The limitation imposed by subdivision (3) does not apply to an
	720	+	11 officer who has successfully completed the mandated basic
	721	+	12 training program.
	722	+	13 (5) The time limitations imposed by subsections (b) and (c) for
	723	+	14 completing the training are also applicable to the town marshal
	724	+	15 basic training program.
	725	+	16 (6) The program must require training in interacting with
	726	+	17 individuals with autism.
	727	+	18 (j) The board shall adopt rules under IC 4-22-2 to establish an
	728	+	19 executive training program. The executive training program must
	729	+	20 include training in the following areas:
	730	+	21 (1) Liability.
	731	+	22 (2) Media relations.
	732	+	23 (3) Accounting and administration.
	733	+	24 (4) Discipline.
	734	+	25 (5) Department policy making.
	735	+	26 (6) Lawful use of force and de-escalation training.
	736	+	27 (7) Department programs.
	737	+	28 (8) Emergency vehicle operation.
	738	+	29 (9) Cultural diversity.
	739	+	30 (k) A police chief shall apply for admission to the executive training
	740	+	31 program within two (2) months of the date the police chief initially
	741	+	32 takes office. A police chief must successfully complete the executive
	742	+	33 training program within six (6) months of the date the police chief
	743	+	34 initially takes office. However, if space in the executive training
	744	+	35 program is not available at a time that will allow completion of the
	745	+	36 executive training program within six (6) months of the date the police
	746	+	37 chief initially takes office, the police chief must successfully complete
	747	+	38 the next available executive training program that is offered after the
	748	+	39 police chief initially takes office.
	749	+	40 (l) A police chief who fails to comply with subsection (k) may not
	750	+	41 continue to serve as the police chief until completion of the executive
	751	+	42 training program. For the purposes of this subsection and subsection
	752	+	2022(ts) IN 418—LS 7237/DI 92 18
	753	+	1 (k), "police chief" refers to:
	754	+	2 (1) the police chief of any city;
	755	+	3 (2) the police chief of any town having a metropolitan police
	756	+	4 department; and
	757	+	5 (3) the chief of a consolidated law enforcement department
	758	+	6 established under IC 36-3-1-5.1.
	759	+	7 A town marshal is not considered to be a police chief for these
	760	+	8 purposes, but a town marshal may enroll in the executive training
	761	+	9 program.
	762	+	10 (m) A fire investigator in the department of homeland security
	763	+	11 appointed after December 31, 1993, is required to comply with the
	764	+	12 basic training standards established under this chapter.
	765	+	13 (n) The board shall adopt rules under IC 4-22-2 to establish a
	766	+	14 program to certify handgun safety courses, including courses offered
	767	+	15 in the private sector, that meet standards approved by the board for
	768	+	16 training probation officers in handgun safety as required by
	769	+	17 IC 11-13-1-3.5(3). IC 11-13-1-3.5(2).
	770	+	18 (o) The board shall adopt rules under IC 4-22-2 to establish a
	771	+	19 refresher course for an officer who:
	772	+	20 (1) is hired by an Indiana law enforcement department or agency
	773	+	21 as a law enforcement officer;
	774	+	22 (2) has not been employed as a law enforcement officer for:
	775	+	23 (A) at least two (2) years; and
	776	+	24 (B) less than six (6) years before the officer is hired under
	777	+	25 subdivision (1); and
	778	+	26 (3) completed at any time a basic training course certified or
	779	+	27 recognized by the board before the officer is hired under
	780	+	28 subdivision (1).
	781	+	29 (p) An officer to whom subsection (o) applies must successfully
	782	+	30 complete the refresher course described in subsection (o) not later than
	783	+	31 six (6) months after the officer's date of hire, or the officer loses the
	784	+	32 officer's powers of:
	785	+	33 (1) arrest;
	786	+	34 (2) search; and
	787	+	35 (3) seizure.
	788	+	36 (q) The board shall adopt rules under IC 4-22-2 to establish a
	789	+	37 refresher course for an officer who:
	790	+	38 (1) is appointed by an Indiana law enforcement department or
	791	+	39 agency as a reserve police officer; and
	792	+	40 (2) has not worked as a reserve police officer for at least two (2)
	793	+	41 years after:
	794	+	42 (A) completing the pre-basic course; or
	795	+	2022(ts) IN 418—LS 7237/DI 92 19
	796	+	1 (B) leaving the individual's last appointment as a reserve
	797	+	2 police officer.
	798	+	3 An officer to whom this subsection applies must successfully complete
	799	+	4 the refresher course established by the board in order to work as a
	800	+	5 reserve police officer.
	801	+	6 (r) This subsection applies to an individual who, at the time the
	802	+	7 individual completes a board certified or recognized basic training
	803	+	8 course, has not been appointed as a law enforcement officer by an
	804	+	9 Indiana law enforcement department or agency. If the individual is not
	805	+	10 employed as a law enforcement officer for at least two (2) years after
	806	+	11 completing the basic training course, the individual must successfully
	807	+	12 retake and complete the basic training course as set forth in subsection
	808	+	13 (d).
	809	+	14 (s) The board shall adopt rules under IC 4-22-2 to establish a
	810	+	15 refresher course for an individual who:
	811	+	16 (1) is appointed as a board certified instructor of law enforcement
	812	+	17 training; and
	813	+	18 (2) has not provided law enforcement training instruction for
	814	+	19 more than one (1) year after the date the individual's instructor
	815	+	20 certification expired.
	816	+	21 An individual to whom this subsection applies must successfully
	817	+	22 complete the refresher course established by the board in order to
	818	+	23 renew the individual's instructor certification.
	819	+	24 (t) This subsection applies only to a gaming agent employed as a
	820	+	25 law enforcement officer by the Indiana gaming commission. A gaming
	821	+	26 agent appointed after June 30, 2005, may exercise the police powers
	822	+	27 described in subsection (d) if:
	823	+	28 (1) the agent successfully completes the pre-basic course
	824	+	29 established in subsection (f); and
	825	+	30 (2) the agent successfully completes any other training courses
	826	+	31 established by the Indiana gaming commission in conjunction
	827	+	32 with the board.
	828	+	33 (u) This subsection applies only to a securities enforcement officer
	829	+	34 designated as a law enforcement officer by the securities
	830	+	35 commissioner. A securities enforcement officer may exercise the police
	831	+	36 powers described in subsection (d) if:
	832	+	37 (1) the securities enforcement officer successfully completes the
	833	+	38 pre-basic course established in subsection (f); and
	834	+	39 (2) the securities enforcement officer successfully completes any
	835	+	40 other training courses established by the securities commissioner
	836	+	41 in conjunction with the board.
	837	+	42 (v) As used in this section, "upper level policymaking position"
	838	+	2022(ts) IN 418—LS 7237/DI 92 20
	839	+	1 refers to the following:
	840	+	2 (1) If the authorized size of the department or town marshal
	841	+	3 system is not more than ten (10) members, the term refers to the
	842	+	4 position held by the police chief or town marshal.
	843	+	5 (2) If the authorized size of the department or town marshal
	844	+	6 system is more than ten (10) members but less than fifty-one (51)
	845	+	7 members, the term refers to:
	846	+	8 (A) the position held by the police chief or town marshal; and
	847	+	9 (B) each position held by the members of the police
	848	+	10 department or town marshal system in the next rank and pay
	849	+	11 grade immediately below the police chief or town marshal.
	850	+	12 (3) If the authorized size of the department or town marshal
	851	+	13 system is more than fifty (50) members, the term refers to:
	852	+	14 (A) the position held by the police chief or town marshal; and
	853	+	15 (B) each position held by the members of the police
	854	+	16 department or town marshal system in the next two (2) ranks
	855	+	17 and pay grades immediately below the police chief or town
	856	+	18 marshal.
	857	+	19 (w) This subsection applies only to a correctional police officer
	858	+	20 employed by the department of correction. A correctional police officer
	859	+	21 may exercise the police powers described in subsection (d) if:
	860	+	22 (1) the officer successfully completes the pre-basic course
	861	+	23 described in subsection (f); and
	862	+	24 (2) the officer successfully completes any other training courses
	863	+	25 established by the department of correction in conjunction with
	864	+	26 the board.
	865	+	27 (x) This subsection applies only to the sexual assault training
	866	+	28 described in subsection (a)(11). (a)(14). The board shall:
	867	+	29 (1) consult with experts on the neurobiology of trauma, trauma
	868	+	30 informed interviewing, and investigative techniques in developing
	869	+	31 the sexual assault training; and
	870	+	32 (2) develop the sexual assault training and begin offering the
	871	+	33 training not later than July 1, 2022.
	872	+	34 (y) After July 1, 2023, a law enforcement officer who regularly
	873	+	35 investigates sexual assaults involving adult victims must complete the
	874	+	36 training requirements described in subsection (a)(11) (a)(14) within
	875	+	37 one (1) year of being assigned to regularly investigate sexual assaults
	876	+	38 involving adult victims.
	877	+	39 (z) A law enforcement officer who regularly investigates sexual
	878	+	40 assaults involving adult victims may complete the training
	879	+	41 requirements described in subsection (a)(11) (a)(14) by attending a:
	880	+	42 (1) statewide or national training; or
	881	+	2022(ts) IN 418—LS 7237/DI 92 21
	882	+	1 (2) department hosted local training.
	883	+	2 (aa) Notwithstanding any other provisions of this section, the board
	884	+	3 is authorized to establish certain required standards of training and
	885	+	4 procedure.
	886	+	5 SECTION 4. IC 5-10-13-2, AS AMENDED BY P.L.170-2022,
	887	+	6 SECTION 1, AND AS AMENDED BY P.L.119-2022, SECTION 5, IS
	888	+	7 CORRECTED AND AMENDED TO READ AS FOLLOWS
	889	+	8 [EFFECTIVE JULY 1, 2023]: Sec. 2. As used in this chapter,
	890	+	9 "employee" means an individual who:
	891	+	10 (1) is employed full time by the state or a political subdivision of
	892	+	11 the state as:
	893	+	12 (A) a member of a fire department (as defined in IC 36-8-1-8);
	894	+	13 (B) an emergency medical services provider (as defined in
	895	+	14 IC 16-41-10-1);
	896	+	15 (C) a member of a police department (as defined in
	897	+	16 IC 36-8-1-9);
	898	+	17 (D) a correctional officer (as defined in IC 5-10-10-1.5);
	899	+	18 (E) a state police officer;
	900	+	19 (F) a county police officer;
	901	+	20 (G) a county sheriff;
	902	+	21 (H) an excise police officer;
	903	+	22 (I) a conservation enforcement officer;
	904	+	23 (J) a town marshal;
	905	+	24 (K) a deputy town marshal;
	906	+	25 (L) a department of homeland security fire investigator; or
	907	+	26 (L) (M) a member of a consolidated law enforcement
	908	+	27 department established under IC 36-3-1-5.1;
	909	+	28 (M) (N) a county coroner; or
	910	+	29 (N) (O) a deputy county coroner;
	911	+	30 (2) in the course of the individual's employment is at high risk for
	912	+	31 occupational exposure to an exposure risk disease; and
	913	+	32 (3) is not employed elsewhere in a similar capacity.
	914	+	33 SECTION 5. IC 6-1.1-12.1-1, AS AMENDED BY P.L.8-2022,
	915	+	34 SECTION 2, AND AS AMENDED BY P.L.174-2022, SECTION 26,
	916	+	35 IS CORRECTED AND AMENDED TO READ AS FOLLOWS
	917	+	36 [EFFECTIVE JULY 1, 2022]: Sec. 1. For purposes of this chapter:
	918	+	37 (1) "Economic revitalization area" means an area which is within
	919	+	38 the corporate limits of a city, town, or county which has become
	920	+	39 undesirable for, or impossible of, normal development and
	921	+	40 occupancy because of a lack of development, cessation of growth,
	922	+	41 deterioration of improvements or character of occupancy, age,
	923	+	42 obsolescence, substandard buildings, or other factors which have
	924	+	2022(ts) IN 418—LS 7237/DI 92 22
	925	+	1 impaired values or prevent a normal development of property or
	926	+	2 use of property. The term "economic revitalization area" also
	927	+	3 includes:
	928	+	4 (A) any area where a facility or a group of facilities that are
	929	+	5 technologically, economically, or energy obsolete are located
	930	+	6 and where the obsolescence may lead to a decline in
	931	+	7 employment and tax revenues; and
	932	+	8 (B) a residentially distressed area, except as otherwise
	933	+	9 provided in this chapter; and
	934	+	10 (C) an area of land classified as agricultural land for property
	935	+	11 tax purposes that, as a condition of being designated an
	936	+	12 economic revitalization area, will be predominately used for
	937	+	13 agricultural purposes for a period specified by the designating
	938	+	14 body.
	939	+	15 (2) "City" means any city in this state, and "town" means any town
	940	+	16 incorporated under IC 36-5-1.
	941	+	17 (3) "New manufacturing equipment" means tangible personal
	942	+	18 property that a deduction applicant:
	943	+	19 (A) installs on or before the approval deadline determined
	944	+	20 under section 9 of this chapter, in an area that is declared an
	945	+	21 economic revitalization area in which a deduction for tangible
	946	+	22 personal property is allowed;
	947	+	23 (B) uses in the direct production, manufacture, fabrication,
	948	+	24 assembly, extraction, mining, processing, refining, or finishing
	949	+	25 of other tangible personal property, including but not limited
	950	+	26 to use to dispose of solid waste or hazardous waste by
	951	+	27 converting the solid waste or hazardous waste into energy or
	952	+	28 other useful products;
	953	+	29 (C) acquires for use as described in clause (B):
	954	+	30 (i) in an arms length transaction from an entity that is not an
	955	+	31 affiliate of the deduction applicant, if the tangible personal
	956	+	32 property has been previously used in Indiana before the
	957	+	33 installation described in clause (A); or
	958	+	34 (ii) in any manner, if the tangible personal property has
	959	+	35 never been previously used in Indiana before the installation
	960	+	36 described in clause (A); and
	961	+	37 (D) has never used for any purpose in Indiana before the
	962	+	38 installation described in clause (A).
	963	+	39 (4) "Property" means a building or structure, but does not include
	964	+	40 land.
	965	+	41 (5) "Redevelopment" means the construction of new structures,
	966	+	42 in economic revitalization areas, either:
	967	+	2022(ts) IN 418—LS 7237/DI 92 23
	968	+	1 (A) on unimproved real estate; or
	969	+	2 (B) on real estate upon which a prior existing structure is
	970	+	3 demolished to allow for a new construction.
	971	+	4 (6) "Rehabilitation" means the remodeling, repair, or betterment
	972	+	5 of property in any manner or any enlargement or extension of
	973	+	6 property.
	974	+	7 (7) "Designating body" means the following:
	975	+	8 (A) For a county that does not contain a consolidated city, the
	976	+	9 fiscal body of the county, city, or town.
	977	+	10 (B) For a county containing a consolidated city, the
	978	+	11 metropolitan development commission. The jurisdiction of the
	979	+	12 designating body includes a rehabilitation or redevelopment
	980	+	13 project under this chapter that falls within the boundaries of
	981	+	14 an excluded city, as defined in IC 36-3-1-7.
	982	+	15 (8) "Deduction application" means:
	983	+	16 (A) the application filed in accordance with section 5 of this
	984	+	17 chapter by a property owner who desires to obtain the
	985	+	18 deduction provided by section 3 of this chapter;
	986	+	19 (B) the application filed in accordance with section 5.4 of this
	987	+	20 chapter by a person who desires to obtain the deduction
	988	+	21 provided by section 4.5 of this chapter; or
	989	+	22 (C) the application filed in accordance with section 5.3 of this
	990	+	23 chapter by a property owner that desires to obtain the
	991	+	24 deduction provided by section 4.8 of this chapter.
	992	+	25 (9) "Designation application" means an application that is filed
	993	+	26 with a designating body to assist that body in making a
	994	+	27 determination about whether a particular area should be
	995	+	28 designated as an economic revitalization area.
	996	+	29 (10) "Hazardous waste" has the meaning set forth in
	997	+	30 IC 13-11-2-99(a). The term includes waste determined to be a
	998	+	31 hazardous waste under IC 13-22-2-3(b).
	999	+	32 (11) "Solid waste" has the meaning set forth in IC 13-11-2-205(a).
	1000	+	33 However, the term does not include dead animals or any animal
	1001	+	34 solid or semisolid wastes.
	1002	+	35 (12) "New research and development equipment" means tangible
	1003	+	36 personal property that:
	1004	+	37 (A) a deduction applicant installs on or before the approval
	1005	+	38 deadline determined under section 9 of this chapter, in an
	1006	+	39 economic revitalization area in which a deduction for tangible
	1007	+	40 personal property is allowed;
	1008	+	41 (B) consists of:
	1009	+	42 (i) laboratory equipment;
	1010	+	2022(ts) IN 418—LS 7237/DI 92 24
	1011	+	1 (ii) research and development equipment;
	1012	+	2 (iii) computers and computer software;
	1013	+	3 (iv) telecommunications equipment; or
	1014	+	4 (v) testing equipment;
	1015	+	5 (C) the deduction applicant uses in research and development
	1016	+	6 activities devoted directly and exclusively to experimental or
	1017	+	7 laboratory research and development for new products, new
	1018	+	8 uses of existing products, or improving or testing existing
	1019	+	9 products;
	1020	+	10 (D) the deduction applicant acquires for purposes described in
	1021	+	11 this subdivision:
	1022	+	12 (i) in an arms length transaction from an entity that is not an
	1023	+	13 affiliate of the deduction applicant, if the tangible personal
	1024	+	14 property has been previously used in Indiana before the
	1025	+	15 installation described in clause (A); or
	1026	+	16 (ii) in any manner, if the tangible personal property has
	1027	+	17 never been previously used in Indiana before the installation
	1028	+	18 described in clause (A); and
	1029	+	19 (E) the deduction applicant has never used for any purpose in
	1030	+	20 Indiana before the installation described in clause (A).
	1031	+	21 The term does not include equipment installed in facilities used
	1032	+	22 for or in connection with efficiency surveys, management studies,
	1033	+	23 consumer surveys, economic surveys, advertising or promotion,
	1034	+	24 or research in connection with literacy, history, or similar
	1035	+	25 projects.
	1036	+	26 (13) "New logistical distribution equipment" means tangible
	1037	+	27 personal property that:
	1038	+	28 (A) a deduction applicant installs on or before the approval
	1039	+	29 deadline determined under section 9 of this chapter, in an
	1040	+	30 economic revitalization area in which a deduction for tangible
	1041	+	31 personal property is allowed;
	1042	+	32 (B) consists of:
	1043	+	33 (i) racking equipment;
	1044	+	34 (ii) scanning or coding equipment;
	1045	+	35 (iii) separators;
	1046	+	36 (iv) conveyors;
	1047	+	37 (v) fork lifts or lifting equipment (including "walk
	1048	+	38 behinds");
	1049	+	39 (vi) transitional moving equipment;
	1050	+	40 (vii) packaging equipment;
	1051	+	41 (viii) sorting and picking equipment; or
	1052	+	42 (ix) software for technology used in logistical distribution;
	1053	+	2022(ts) IN 418—LS 7237/DI 92 25
	1054	+	1 (C) the deduction applicant acquires for the storage or
	1055	+	2 distribution of goods, services, or information:
	1056	+	3 (i) in an arms length transaction from an entity that is not an
	1057	+	4 affiliate of the deduction applicant, if the tangible personal
	1058	+	5 property has been previously used in Indiana before the
	1059	+	6 installation described in clause (A); and
	1060	+	7 (ii) in any manner, if the tangible personal property has
	1061	+	8 never been previously used in Indiana before the installation
	1062	+	9 described in clause (A); and
	1063	+	10 (D) the deduction applicant has never used for any purpose in
	1064	+	11 Indiana before the installation described in clause (A).
	1065	+	12 (14) "New farm equipment" means tangible personal property
	1066	+	13 that:
	1067	+	14 (A) a deduction applicant installs after June 30, 2022, and on
	1068	+	15 or before the approval deadline determined under section 9 of
	1069	+	16 this chapter, in an area that will be predominately used for
	1070	+	17 agricultural purposes for a period specified by the designating
	1071	+	18 body as a condition of being declared an economic
	1072	+	19 revitalization area;
	1073	+	20 (B) is used in the direct production, extraction, harvesting, or
	1074	+	21 processing of agricultural commodities for sale on land
	1075	+	22 classified as agricultural land for property tax purposes;
	1076	+	23 (C) was acquired for use as described in clause (B) in an arms
	1077	+	24 length transaction from an entity that is not an affiliate of the
	1078	+	25 deduction applicant; and
	1079	+	26 (D) the deduction applicant never used for any purpose in
	1080	+	27 Indiana before the installation described in clause (A).
	1081	+	28 (15) "New agricultural improvement" means any improvement
	1082	+	29 made to land classified as agricultural land for tax purposes that
	1083	+	30 is placed in service after December 31, 2022, and that will be
	1084	+	31 predominately used for agricultural purposes for a period
	1085	+	32 specified by the designating body as a condition of being
	1086	+	33 declared an economic revitalization area. The term includes a
	1087	+	34 barn, grain bin, or silo.
	1088	+	35 (14) (16) "New information technology equipment" means
	1089	+	36 tangible personal property that:
	1090	+	37 (A) a deduction applicant installs on or before the approval
	1091	+	38 deadline determined under section 9 of this chapter, in an
	1092	+	39 economic revitalization area in which a deduction for tangible
	1093	+	40 personal property is allowed;
	1094	+	41 (B) consists of equipment, including software, used in the
	1095	+	42 fields of:
	1096	+	2022(ts) IN 418—LS 7237/DI 92 26
	1097	+	1 (i) information processing;
	1098	+	2 (ii) office automation;
	1099	+	3 (iii) telecommunication facilities and networks;
	1100	+	4 (iv) informatics;
	1101	+	5 (v) network administration;
	1102	+	6 (vi) software development; and
	1103	+	7 (vii) fiber optics;
	1104	+	8 (C) the deduction applicant acquires in an arms length
	1105	+	9 transaction from an entity that is not an affiliate of the
	1106	+	10 deduction applicant; and
	1107	+	11 (D) the deduction applicant never used for any purpose in
	1108	+	12 Indiana before the installation described in clause (A).
	1109	+	13 (15) (17) "Deduction applicant" means an owner of tangible
	1110	+	14 personal property who makes a deduction application.
	1111	+	15 (16) (18) "Affiliate" means an entity that effectively controls or is
	1112	+	16 controlled by a deduction applicant or is associated with a
	1113	+	17 deduction applicant under common ownership or control, whether
	1114	+	18 by shareholdings or other means.
	1115	+	19 (17) (19) "Eligible vacant building" means a building that:
	1116	+	20 (A) is zoned for commercial or industrial purposes; and
	1117	+	21 (B) is unoccupied for at least one (1) year before the owner of
	1118	+	22 the building or a tenant of the owner occupies the building, as
	1119	+	23 evidenced by a valid certificate of occupancy, paid utility
	1120	+	24 receipts, executed lease agreements, or any other evidence of
	1121	+	25 occupation that the department of local government finance
	1122	+	26 requires.
	1123	+	27 SECTION 6. IC 6-3-1-3.5, AS AMENDED BY P.L.137-2022,
	1124	+	28 SECTION 33, AND AS AMENDED BY P.L.168-2022, SECTION 1,
	1125	+	29 IS CORRECTED AND AMENDED TO READ AS FOLLOWS
	1126	+	30 [EFFECTIVE MARCH 18, 2022 (RETROACTIVE)]: Sec. 3.5. When
	1127	+	31 used in this article, the term "adjusted gross income" shall mean the
	1128	+	32 following:
	1129	+	33 (a) In the case of all individuals, "adjusted gross income" (as
	1130	+	34 defined in Section 62 of the Internal Revenue Code), modified as
	1131	+	35 follows:
	1132	+	36 (1) Subtract income that is exempt from taxation under this article
	1133	+	37 by the Constitution and statutes of the United States.
	1134	+	38 (2) Except as provided in subsection (c), add an amount equal to
	1135	+	39 any deduction or deductions allowed or allowable pursuant to
	1136	+	40 Section 62 of the Internal Revenue Code for taxes based on or
	1137	+	41 measured by income and levied at the state level by any state of
	1138	+	42 the United States.
	1139	+	2022(ts) IN 418—LS 7237/DI 92 27
	1140	+	1 (3) Subtract one thousand dollars ($1,000), or in the case of a
	1141	+	2 joint return filed by a husband and wife, subtract for each spouse
	1142	+	3 one thousand dollars ($1,000).
	1143	+	4 (4) Subtract one thousand dollars ($1,000) for:
	1144	+	5 (A) each of the exemptions provided by Section 151(c) of the
	1145	+	6 Internal Revenue Code (as effective January 1, 2017);
	1146	+	7 (B) each additional amount allowable under Section 63(f) of
	1147	+	8 the Internal Revenue Code; and
	1148	+	9 (C) the spouse of the taxpayer if a separate return is made by
	1149	+	10 the taxpayer and if the spouse, for the calendar year in which
	1150	+	11 the taxable year of the taxpayer begins, has no gross income
	1151	+	12 and is not the dependent of another taxpayer.
	1152	+	13 (5) Subtract:
	1153	+	14 (A) one thousand five hundred dollars ($1,500) for each of the
	1154	+	15 exemptions allowed under Section 151(c)(1)(B) of the Internal
	1155	+	16 Revenue Code (as effective January 1, 2004);
	1156	+	17 (B) one thousand five hundred dollars ($1,500) for each
	1157	+	18 exemption allowed under Section 151(c) of the Internal
	1158	+	19 Revenue Code (as effective January 1, 2017) for an individual:
	1159	+	20 (i) who is less than nineteen (19) years of age or is a
	1160	+	21 full-time student who is less than twenty-four (24) years of
	1161	+	22 age;
	1162	+	23 (ii) for whom the taxpayer is the legal guardian; and
	1163	+	24 (iii) for whom the taxpayer does not claim an exemption
	1164	+	25 under clause (A); and
	1165	+	26 (C) five hundred dollars ($500) for each additional amount
	1166	+	27 allowable under Section 63(f)(1) of the Internal Revenue Code
	1167	+	28 if the federal adjusted gross income of the taxpayer, or the
	1168	+	29 taxpayer and the taxpayer's spouse in the case of a joint return,
	1169	+	30 is less than forty thousand dollars ($40,000). In the case of a
	1170	+	31 married individual filing a separate return, the qualifying
	1171	+	32 income amount in this clause is equal to twenty thousand
	1172	+	33 dollars ($20,000).
	1173	+	34 This amount is in addition to the amount subtracted under
	1174	+	35 subdivision (4).
	1175	+	36 (6) Subtract any amounts included in federal adjusted gross
	1176	+	37 income under Section 111 of the Internal Revenue Code as a
	1177	+	38 recovery of items previously deducted as an itemized deduction
	1178	+	39 from adjusted gross income.
	1179	+	40 (7) Subtract any amounts included in federal adjusted gross
	1180	+	41 income under the Internal Revenue Code which amounts were
	1181	+	42 received by the individual as supplemental railroad retirement
	1182	+	2022(ts) IN 418—LS 7237/DI 92 28
	1183	+	1 annuities under 45 U.S.C. 231 and which are not deductible under
	1184	+	2 subdivision (1).
	1185	+	3 (8) Subtract an amount equal to the amount of federal Social
	1186	+	4 Security and Railroad Retirement benefits included in a taxpayer's
	1187	+	5 federal gross income by Section 86 of the Internal Revenue Code.
	1188	+	6 (9) In the case of a nonresident taxpayer or a resident taxpayer
	1189	+	7 residing in Indiana for a period of less than the taxpayer's entire
	1190	+	8 taxable year, the total amount of the deductions allowed pursuant
	1191	+	9 to subdivisions (3), (4), and (5) shall be reduced to an amount
	1192	+	10 which bears the same ratio to the total as the taxpayer's income
	1193	+	11 taxable in Indiana bears to the taxpayer's total income.
	1194	+	12 (10) In the case of an individual who is a recipient of assistance
	1195	+	13 under IC 12-10-6-1, IC 12-10-6-2.1, IC 12-15-2-2, or IC 12-15-7,
	1196	+	14 subtract an amount equal to that portion of the individual's
	1197	+	15 adjusted gross income with respect to which the individual is not
	1198	+	16 allowed under federal law to retain an amount to pay state and
	1199	+	17 local income taxes.
	1200	+	18 (11) In the case of an eligible individual, subtract the amount of
	1201	+	19 a Holocaust victim's settlement payment included in the
	1202	+	20 individual's federal adjusted gross income.
	1203	+	21 (12) Subtract an amount equal to the portion of any premiums
	1204	+	22 paid during the taxable year by the taxpayer for a qualified long
	1205	+	23 term care policy (as defined in IC 12-15-39.6-5) for the taxpayer
	1206	+	24 or the taxpayer's spouse if the taxpayer and the taxpayer's spouse
	1207	+	25 file a joint income tax return or the taxpayer is otherwise entitled
	1208	+	26 to a deduction under this subdivision for the taxpayer's spouse, or
	1209	+	27 both.
	1210	+	28 (13) Subtract an amount equal to the lesser of:
	1211	+	29 (A) two thousand five hundred dollars ($2,500), or one
	1212	+	30 thousand two hundred fifty dollars ($1,250) in the case of a
	1213	+	31 married individual filing a separate return; or
	1214	+	32 (B) the amount of property taxes that are paid during the
	1215	+	33 taxable year in Indiana by the individual on the individual's
	1216	+	34 principal place of residence.
	1217	+	35 (14) Subtract an amount equal to the amount of a September 11
	1218	+	36 terrorist attack settlement payment included in the individual's
	1219	+	37 federal adjusted gross income.
	1220	+	38 (15) Add or subtract the amount necessary to make the adjusted
	1221	+	39 gross income of any taxpayer that owns property for which bonus
	1222	+	40 depreciation was allowed in the current taxable year or in an
	1223	+	41 earlier taxable year equal to the amount of adjusted gross income
	1224	+	42 that would have been computed had an election not been made
	1225	+	2022(ts) IN 418—LS 7237/DI 92 29
	1226	+	1 under Section 168(k) of the Internal Revenue Code to apply bonus
	1227	+	2 depreciation to the property in the year that it was placed in
	1228	+	3 service.
	1229	+	4 (16) Add an amount equal to any deduction allowed under
	1230	+	5 Section 172 of the Internal Revenue Code (concerning net
	1231	+	6 operating losses).
	1232	+	7 (17) Add or subtract the amount necessary to make the adjusted
	1233	+	8 gross income of any taxpayer that placed Section 179 property (as
	1234	+	9 defined in Section 179 of the Internal Revenue Code) in service
	1235	+	10 in the current taxable year or in an earlier taxable year equal to
	1236	+	11 the amount of adjusted gross income that would have been
	1237	+	12 computed had an election for federal income tax purposes not
	1238	+	13 been made for the year in which the property was placed in
	1239	+	14 service to take deductions under Section 179 of the Internal
	1240	+	15 Revenue Code in a total amount exceeding the sum of:
	1241	+	16 (A) twenty-five thousand dollars ($25,000) to the extent
	1242	+	17 deductions under Section 179 of the Internal Revenue Code
	1243	+	18 were not elected as provided in clause (B); and
	1244	+	19 (B) for taxable years beginning after December 31, 2017, the
	1245	+	20 deductions elected under Section 179 of the Internal Revenue
	1246	+	21 Code on property acquired in an exchange if:
	1247	+	22 (i) the exchange would have been eligible for
	1248	+	23 nonrecognition of gain or loss under Section 1031 of the
	1249	+	24 Internal Revenue Code in effect on January 1, 2017;
	1250	+	25 (ii) the exchange is not eligible for nonrecognition of gain or
	1251	+	26 loss under Section 1031 of the Internal Revenue Code; and
	1252	+	27 (iii) the taxpayer made an election to take deductions under
	1253	+	28 Section 179 of the Internal Revenue Code with regard to the
	1254	+	29 acquired property in the year that the property was placed
	1255	+	30 into service.
	1256	+	31 The amount of deductions allowable for an item of property
	1257	+	32 under this clause may not exceed the amount of adjusted gross
	1258	+	33 income realized on the property that would have been deferred
	1259	+	34 under the Internal Revenue Code in effect on January 1, 2017.
	1260	+	35 (18) Subtract an amount equal to the amount of the taxpayer's
	1261	+	36 qualified military income that was not excluded from the
	1262	+	37 taxpayer's gross income for federal income tax purposes under
	1263	+	38 Section 112 of the Internal Revenue Code.
	1264	+	39 (19) Subtract income that is:
	1265	+	40 (A) exempt from taxation under IC 6-3-2-21.7 (certain income
	1266	+	41 derived from patents); and
	1267	+	42 (B) included in the individual's federal adjusted gross income
	1268	+	2022(ts) IN 418—LS 7237/DI 92 30
	1269	+	1 under the Internal Revenue Code.
	1270	+	2 (20) Add an amount equal to any income not included in gross
	1271	+	3 income as a result of the deferral of income arising from business
	1272	+	4 indebtedness discharged in connection with the reacquisition after
	1273	+	5 December 31, 2008, and before January 1, 2011, of an applicable
	1274	+	6 debt instrument, as provided in Section 108(i) of the Internal
	1275	+	7 Revenue Code. Subtract the amount necessary from the adjusted
	1276	+	8 gross income of any taxpayer that added an amount to adjusted
	1277	+	9 gross income in a previous year to offset the amount included in
	1278	+	10 federal gross income as a result of the deferral of income arising
	1279	+	11 from business indebtedness discharged in connection with the
	1280	+	12 reacquisition after December 31, 2008, and before January 1,
	1281	+	13 2011, of an applicable debt instrument, as provided in Section
	1282	+	14 108(i) of the Internal Revenue Code.
	1283	+	15 (21) Add the amount excluded from federal gross income under
	1284	+	16 Section 103 of the Internal Revenue Code for interest received on
	1285	+	17 an obligation of a state other than Indiana, or a political
	1286	+	18 subdivision of such a state, that is acquired by the taxpayer after
	1287	+	19 December 31, 2011.
	1288	+	20 (22) Subtract an amount as described in Section 1341(a)(2) of the
	1289	+	21 Internal Revenue Code to the extent, if any, that the amount was
	1290	+	22 previously included in the taxpayer's adjusted gross income for a
	1291	+	23 prior taxable year.
	1292	+	24 (23) For taxable years beginning after December 25, 2016, add an
	1293	+	25 amount equal to the deduction for deferred foreign income that
	1294	+	26 was claimed by the taxpayer for the taxable year under Section
	1295	+	27 965(c) of the Internal Revenue Code.
	1296	+	28 (24) Subtract any interest expense paid or accrued in the current
	1297	+	29 taxable year but not deducted as a result of the limitation imposed
	1298	+	30 under Section 163(j)(1) of the Internal Revenue Code. Add any
	1299	+	31 interest expense paid or accrued in a previous taxable year but
	1300	+	32 allowed as a deduction under Section 163 of the Internal Revenue
	1301	+	33 Code in the current taxable year. For purposes of this subdivision,
	1302	+	34 an interest expense is considered paid or accrued only in the first
	1303	+	35 taxable year the deduction would have been allowable under
	1304	+	36 Section 163 of the Internal Revenue Code if the limitation under
	1305	+	37 Section 163(j)(1) of the Internal Revenue Code did not exist.
	1306	+	38 (25) Subtract the amount that would have been excluded from
	1307	+	39 gross income but for the enactment of Section 118(b)(2) of the
	1308	+	40 Internal Revenue Code for taxable years ending after December
	1309	+	41 22, 2017.
	1310	+	42 (26) For taxable years beginning after December 31, 2019, and
	1311	+	2022(ts) IN 418—LS 7237/DI 92 31
	1312	+	1 before January 1, 2021, add an amount of the deduction claimed
	1313	+	2 under Section 62(a)(22) of the Internal Revenue Code.
	1314	+	3 (27) For taxable years beginning after December 31, 2019, for
	1315	+	4 payments made by an employer under an education assistance
	1316	+	5 program after March 27, 2020:
	1317	+	6 (A) add the amount of payments by an employer that are
	1318	+	7 excluded from the taxpayer's federal gross income under
	1319	+	8 Section 127(c)(1)(B) of the Internal Revenue Code; and
	1320	+	9 (B) deduct the interest allowable under Section 221 of the
	1321	+	10 Internal Revenue Code, if the disallowance under Section
	1322	+	11 221(e)(1) of the Internal Revenue Code did not apply to the
	1323	+	12 payments described in clause (A). For purposes of applying
	1324	+	13 Section 221(b) of the Internal Revenue Code to the amount
	1325	+	14 allowable under this clause, the amount under clause (A) shall
	1326	+	15 not be added to adjusted gross income.
	1327	+	16 (28) Add an amount equal to the remainder of:
	1328	+	17 (A) the amount allowable as a deduction under Section 274(n)
	1329	+	18 of the Internal Revenue Code; minus
	1330	+	19 (B) the amount otherwise allowable as a deduction under
	1331	+	20 Section 274(n) of the Internal Revenue Code, if Section
	1332	+	21 274(n)(2)(D) of the Internal Revenue Code was not in effect
	1333	+	22 for amounts paid or incurred after December 31, 2020.
	1334	+	23 (29) For taxable years beginning after December 31, 2017, and
	1335	+	24 before January 1, 2021, add an amount equal to the excess
	1336	+	25 business loss of the taxpayer as defined in Section 461(l)(3) of the
	1337	+	26 Internal Revenue Code. In addition:
	1338	+	27 (A) If a taxpayer has an excess business loss under this
	1339	+	28 subdivision and also has modifications under subdivisions (15)
	1340	+	29 and (17) for property placed in service during the taxable year,
	1341	+	30 the taxpayer shall treat a portion of the taxable year
	1342	+	31 modifications for that property as occurring in the taxable year
	1343	+	32 the property is placed in service and a portion of the
	1344	+	33 modifications as occurring in the immediately following
	1345	+	34 taxable year.
	1346	+	35 (B) The portion of the modifications under subdivisions (15)
	1347	+	36 and (17) for property placed in service during the taxable year
	1348	+	37 treated as occurring in the taxable year in which the property
	1349	+	38 is placed in service equals:
	1350	+	39 (i) the modification for the property otherwise determined
	1351	+	40 under this section; minus
	1352	+	41 (ii) the excess business loss disallowed under this
	1353	+	42 subdivision;
	1354	+	2022(ts) IN 418—LS 7237/DI 92 32
	1355	+	1 but not less than zero (0).
	1356	+	2 (C) The portion of the modifications under subdivisions (15)
	1357	+	3 and (17) for property placed in service during the taxable year
	1358	+	4 treated as occurring in the taxable year immediately following
	1359	+	5 the taxable year in which the property is placed in service
	1360	+	6 equals the modification for the property otherwise determined
	1361	+	7 under this section minus the amount in clause (B).
	1362	+	8 (D) Any reallocation of modifications between taxable years
	1363	+	9 under clauses (B) and (C) shall be first allocated to the
	1364	+	10 modification under subdivision (15), then to the modification
	1365	+	11 under subdivision (17).
	1366	+	12 (30) Add an amount equal to the amount excluded from federal
	1367	+	13 gross income under Section 108(f)(5) of the Internal Revenue
	1368	+	14 Code. For purposes of this subdivision:
	1369	+	15 (A) if an amount excluded under Section 108(f)(5) of the
	1370	+	16 Internal Revenue Code would be excludible under Section
	1371	+	17 108(a)(1)(B) of the Internal Revenue Code, the exclusion
	1372	+	18 under Section 108(a)(1)(B) of the Internal Revenue Code shall
	1373	+	19 take precedence; and
	1374	+	20 (B) if an amount would have been excludible under Section
	1375	+	21 108(f)(5) of the Internal Revenue Code as in effect on January
	1376	+	22 1, 2020, the amount is not required to be added back under
	1377	+	23 this subdivision.
	1378	+	24 (31) For taxable years ending after March 12, 2020, subtract an
	1379	+	25 amount equal to the deduction disallowed pursuant to:
	1380	+	26 (A) Section 2301(e) of the CARES Act (Public Law 116-136),
	1381	+	27 as modified by Sections 206 and 207 of the Taxpayer Certainty
	1382	+	28 and Disaster Relief Tax Act (Division EE of Public Law
	1383	+	29 116-260); and
	1384	+	30 (B) Section 3134(e) of the Internal Revenue Code.
	1385	+	31 (32) Subtract the amount of an annual grant amount distributed to
	1386	+	32 a taxpayer's Indiana education scholarship account under
	1387	+	33 IC 20-51.4-4-2 that is used for a qualified expense (as defined in
	1388	+	34 IC 20-51.4-2-9) or to an Indiana enrichment scholarship account
	1389	+	35 under IC 20-52 that is used for qualified expenses (as defined in
	1390	+	36 IC 20-52-2-6), to the extent the distribution used for the qualified
	1391	+	37 expense is included in the taxpayer's federal adjusted gross
	1392	+	38 income under the Internal Revenue Code.
	1393	+	39 (33) For taxable years beginning after December 31, 2019, and
	1394	+	40 before January 1, 2021, add an amount equal to the amount of
	1395	+	41 unemployment compensation excluded from federal gross income
	1396	+	42 under Section 85(c) of the Internal Revenue Code.
	1397	+	2022(ts) IN 418—LS 7237/DI 92 33
	1398	+	1 (34) For taxable years beginning after December 31, 2022,
	1399	+	2 subtract an amount equal to the deduction disallowed under
	1400	+	3 Section 280C(h) of the Internal Revenue Code.
	1401	+	4 (34) (35) Subtract any other amounts the taxpayer is entitled to
	1402	+	5 deduct under IC 6-3-2.
	1403	+	6 (b) In the case of corporations, the same as "taxable income" (as
	1404	+	7 defined in Section 63 of the Internal Revenue Code) adjusted as
	1405	+	8 follows:
	1406	+	9 (1) Subtract income that is exempt from taxation under this article
	1407	+	10 by the Constitution and statutes of the United States.
	1408	+	11 (2) Add an amount equal to any deduction or deductions allowed
	1409	+	12 or allowable pursuant to Section 170 of the Internal Revenue
	1410	+	13 Code (concerning charitable contributions).
	1411	+	14 (3) Except as provided in subsection (c), add an amount equal to
	1412	+	15 any deduction or deductions allowed or allowable pursuant to
	1413	+	16 Section 63 of the Internal Revenue Code for taxes based on or
	1414	+	17 measured by income and levied at the state level by any state of
	1415	+	18 the United States.
	1416	+	19 (4) Subtract an amount equal to the amount included in the
	1417	+	20 corporation's taxable income under Section 78 of the Internal
	1418	+	21 Revenue Code (concerning foreign tax credits).
	1419	+	22 (5) Add or subtract the amount necessary to make the adjusted
	1420	+	23 gross income of any taxpayer that owns property for which bonus
	1421	+	24 depreciation was allowed in the current taxable year or in an
	1422	+	25 earlier taxable year equal to the amount of adjusted gross income
	1423	+	26 that would have been computed had an election not been made
	1424	+	27 under Section 168(k) of the Internal Revenue Code to apply bonus
	1425	+	28 depreciation to the property in the year that it was placed in
	1426	+	29 service.
	1427	+	30 (6) Add an amount equal to any deduction allowed under Section
	1428	+	31 172 of the Internal Revenue Code (concerning net operating
	1429	+	32 losses).
	1430	+	33 (7) Add or subtract the amount necessary to make the adjusted
	1431	+	34 gross income of any taxpayer that placed Section 179 property (as
	1432	+	35 defined in Section 179 of the Internal Revenue Code) in service
	1433	+	36 in the current taxable year or in an earlier taxable year equal to
	1434	+	37 the amount of adjusted gross income that would have been
	1435	+	38 computed had an election for federal income tax purposes not
	1436	+	39 been made for the year in which the property was placed in
	1437	+	40 service to take deductions under Section 179 of the Internal
	1438	+	41 Revenue Code in a total amount exceeding the sum of:
	1439	+	42 (A) twenty-five thousand dollars ($25,000) to the extent
	1440	+	2022(ts) IN 418—LS 7237/DI 92 34
	1441	+	1 deductions under Section 179 of the Internal Revenue Code
	1442	+	2 were not elected as provided in clause (B); and
	1443	+	3 (B) for taxable years beginning after December 31, 2017, the
	1444	+	4 deductions elected under Section 179 of the Internal Revenue
	1445	+	5 Code on property acquired in an exchange if:
	1446	+	6 (i) the exchange would have been eligible for
	1447	+	7 nonrecognition of gain or loss under Section 1031 of the
	1448	+	8 Internal Revenue Code in effect on January 1, 2017;
	1449	+	9 (ii) the exchange is not eligible for nonrecognition of gain or
	1450	+	10 loss under Section 1031 of the Internal Revenue Code; and
	1451	+	11 (iii) the taxpayer made an election to take deductions under
	1452	+	12 Section 179 of the Internal Revenue Code with regard to the
	1453	+	13 acquired property in the year that the property was placed
	1454	+	14 into service.
	1455	+	15 The amount of deductions allowable for an item of property
	1456	+	16 under this clause may not exceed the amount of adjusted gross
	1457	+	17 income realized on the property that would have been deferred
	1458	+	18 under the Internal Revenue Code in effect on January 1, 2017.
	1459	+	19 (8) Add to the extent required by IC 6-3-2-20:
	1460	+	20 (A) the amount of intangible expenses (as defined in
	1461	+	21 IC 6-3-2-20) for the taxable year that reduced the corporation's
	1462	+	22 taxable income (as defined in Section 63 of the Internal
	1463	+	23 Revenue Code) for federal income tax purposes; and
	1464	+	24 (B) any directly related interest expenses (as defined in
	1465	+	25 IC 6-3-2-20) that reduced the corporation's adjusted gross
	1466	+	26 income (determined without regard to this subdivision). For
	1467	+	27 purposes of this clause, any directly related interest expense
	1468	+	28 that constitutes business interest within the meaning of Section
	1469	+	29 163(j) of the Internal Revenue Code shall be considered to
	1470	+	30 have reduced the taxpayer's federal taxable income only in the
	1471	+	31 first taxable year in which the deduction otherwise would have
	1472	+	32 been allowable under Section 163 of the Internal Revenue
	1473	+	33 Code if the limitation under Section 163(j)(1) of the Internal
	1474	+	34 Revenue Code did not exist.
	1475	+	35 (9) Add an amount equal to any deduction for dividends paid (as
	1476	+	36 defined in Section 561 of the Internal Revenue Code) to
	1477	+	37 shareholders of a captive real estate investment trust (as defined
	1478	+	38 in section 34.5 of this chapter).
	1479	+	39 (10) Subtract income that is:
	1480	+	40 (A) exempt from taxation under IC 6-3-2-21.7 (certain income
	1481	+	41 derived from patents); and
	1482	+	42 (B) included in the corporation's taxable income under the
	1483	+	2022(ts) IN 418—LS 7237/DI 92 35
	1484	+	1 Internal Revenue Code.
	1485	+	2 (11) Add an amount equal to any income not included in gross
	1486	+	3 income as a result of the deferral of income arising from business
	1487	+	4 indebtedness discharged in connection with the reacquisition after
	1488	+	5 December 31, 2008, and before January 1, 2011, of an applicable
	1489	+	6 debt instrument, as provided in Section 108(i) of the Internal
	1490	+	7 Revenue Code. Subtract from the adjusted gross income of any
	1491	+	8 taxpayer that added an amount to adjusted gross income in a
	1492	+	9 previous year the amount necessary to offset the amount included
	1493	+	10 in federal gross income as a result of the deferral of income
	1494	+	11 arising from business indebtedness discharged in connection with
	1495	+	12 the reacquisition after December 31, 2008, and before January 1,
	1496	+	13 2011, of an applicable debt instrument, as provided in Section
	1497	+	14 108(i) of the Internal Revenue Code.
	1498	+	15 (12) Add the amount excluded from federal gross income under
	1499	+	16 Section 103 of the Internal Revenue Code for interest received on
	1500	+	17 an obligation of a state other than Indiana, or a political
	1501	+	18 subdivision of such a state, that is acquired by the taxpayer after
	1502	+	19 December 31, 2011.
	1503	+	20 (13) For taxable years beginning after December 25, 2016:
	1504	+	21 (A) for a corporation other than a real estate investment trust,
	1505	+	22 add:
	1506	+	23 (i) an amount equal to the amount reported by the taxpayer
	1507	+	24 on IRC 965 Transition Tax Statement, line 1; or
	1508	+	25 (ii) if the taxpayer deducted an amount under Section 965(c)
	1509	+	26 of the Internal Revenue Code in determining the taxpayer's
	1510	+	27 taxable income for purposes of the federal income tax, the
	1511	+	28 amount deducted under Section 965(c) of the Internal
	1512	+	29 Revenue Code; and
	1513	+	30 (B) for a real estate investment trust, add an amount equal to
	1514	+	31 the deduction for deferred foreign income that was claimed by
	1515	+	32 the taxpayer for the taxable year under Section 965(c) of the
	1516	+	33 Internal Revenue Code, but only to the extent that the taxpayer
	1517	+	34 included income pursuant to Section 965 of the Internal
	1518	+	35 Revenue Code in its taxable income for federal income tax
	1519	+	36 purposes or is required to add back dividends paid under
	1520	+	37 subdivision (9).
	1521	+	38 (14) Add an amount equal to the deduction that was claimed by
	1522	+	39 the taxpayer for the taxable year under Section 250(a)(1)(B) of the
	1523	+	40 Internal Revenue Code (attributable to global intangible
	1524	+	41 low-taxed income). The taxpayer shall separately specify the
	1525	+	42 amount of the reduction under Section 250(a)(1)(B)(i) of the
	1526	+	2022(ts) IN 418—LS 7237/DI 92 36
	1527	+	1 Internal Revenue Code and under Section 250(a)(1)(B)(ii) of the
	1528	+	2 Internal Revenue Code.
	1529	+	3 (15) Subtract any interest expense paid or accrued in the current
	1530	+	4 taxable year but not deducted as a result of the limitation imposed
	1531	+	5 under Section 163(j)(1) of the Internal Revenue Code. Add any
	1532	+	6 interest expense paid or accrued in a previous taxable year but
	1533	+	7 allowed as a deduction under Section 163 of the Internal Revenue
	1534	+	8 Code in the current taxable year. For purposes of this subdivision,
	1535	+	9 an interest expense is considered paid or accrued only in the first
	1536	+	10 taxable year the deduction would have been allowable under
	1537	+	11 Section 163 of the Internal Revenue Code if the limitation under
	1538	+	12 Section 163(j)(1) of the Internal Revenue Code did not exist.
	1539	+	13 (16) Subtract the amount that would have been excluded from
	1540	+	14 gross income but for the enactment of Section 118(b)(2) of the
	1541	+	15 Internal Revenue Code for taxable years ending after December
	1542	+	16 22, 2017.
	1543	+	17 (17) Add an amount equal to the remainder of:
	1544	+	18 (A) the amount allowable as a deduction under Section 274(n)
	1545	+	19 of the Internal Revenue Code; minus
	1546	+	20 (B) the amount otherwise allowable as a deduction under
	1547	+	21 Section 274(n) of the Internal Revenue Code, if Section
	1548	+	22 274(n)(2)(D) of the Internal Revenue Code was not in effect
	1549	+	23 for amounts paid or incurred after December 31, 2020.
	1550	+	24 (18) For taxable years ending after March 12, 2020, subtract an
	1551	+	25 amount equal to the deduction disallowed pursuant to:
	1552	+	26 (A) Section 2301(e) of the CARES Act (Public Law 116-136),
	1553	+	27 as modified by Sections 206 and 207 of the Taxpayer Certainty
	1554	+	28 and Disaster Relief Tax Act (Division EE of Public Law
	1555	+	29 116-260); and
	1556	+	30 (B) Section 3134(e) of the Internal Revenue Code.
	1557	+	31 (19) For taxable years beginning after December 31, 2022,
	1558	+	32 subtract an amount equal to the deduction disallowed under
	1559	+	33 Section 280C(h) of the Internal Revenue Code.
	1560	+	34 (19) (20) Add or subtract any other amounts the taxpayer is:
	1561	+	35 (A) required to add or subtract; or
	1562	+	36 (B) entitled to deduct;
	1563	+	37 under IC 6-3-2.
	1564	+	38 (c) The following apply to taxable years beginning after December
	1565	+	39 31, 2018, for purposes of the add back of any deduction allowed on the
	1566	+	40 taxpayer's federal income tax return for wagering taxes, as provided in
	1567	+	41 subsection (a)(2) if the taxpayer is an individual or subsection (b)(3) if
	1568	+	42 the taxpayer is a corporation:
	1569	+	2022(ts) IN 418—LS 7237/DI 92 37
	1570	+	1 (1) For taxable years beginning after December 31, 2018, and
	1571	+	2 before January 1, 2020, a taxpayer is required to add back under
	1572	+	3 this section eighty-seven and five-tenths percent (87.5%) of any
	1573	+	4 deduction allowed on the taxpayer's federal income tax return for
	1574	+	5 wagering taxes.
	1575	+	6 (2) For taxable years beginning after December 31, 2019, and
	1576	+	7 before January 1, 2021, a taxpayer is required to add back under
	1577	+	8 this section seventy-five percent (75%) of any deduction allowed
	1578	+	9 on the taxpayer's federal income tax return for wagering taxes.
	1579	+	10 (3) For taxable years beginning after December 31, 2020, and
	1580	+	11 before January 1, 2022, a taxpayer is required to add back under
	1581	+	12 this section sixty-two and five-tenths percent (62.5%) of any
	1582	+	13 deduction allowed on the taxpayer's federal income tax return for
	1583	+	14 wagering taxes.
	1584	+	15 (4) For taxable years beginning after December 31, 2021, and
	1585	+	16 before January 1, 2023, a taxpayer is required to add back under
	1586	+	17 this section fifty percent (50%) of any deduction allowed on the
	1587	+	18 taxpayer's federal income tax return for wagering taxes.
	1588	+	19 (5) For taxable years beginning after December 31, 2022, and
	1589	+	20 before January 1, 2024, a taxpayer is required to add back under
	1590	+	21 this section thirty-seven and five-tenths percent (37.5%) of any
	1591	+	22 deduction allowed on the taxpayer's federal income tax return for
	1592	+	23 wagering taxes.
	1593	+	24 (6) For taxable years beginning after December 31, 2023, and
	1594	+	25 before January 1, 2025, a taxpayer is required to add back under
	1595	+	26 this section twenty-five percent (25%) of any deduction allowed
	1596	+	27 on the taxpayer's federal income tax return for wagering taxes.
	1597	+	28 (7) For taxable years beginning after December 31, 2024, and
	1598	+	29 before January 1, 2026, a taxpayer is required to add back under
	1599	+	30 this section twelve and five-tenths percent (12.5%) of any
	1600	+	31 deduction allowed on the taxpayer's federal income tax return for
	1601	+	32 wagering taxes.
	1602	+	33 (8) For taxable years beginning after December 31, 2025, a
	1603	+	34 taxpayer is not required to add back under this section any amount
	1604	+	35 of a deduction allowed on the taxpayer's federal income tax return
	1605	+	36 for wagering taxes.
	1606	+	37 (d) In the case of life insurance companies (as defined in Section
	1607	+	38 816(a) of the Internal Revenue Code) that are organized under Indiana
	1608	+	39 law, the same as "life insurance company taxable income" (as defined
	1609	+	40 in Section 801 of the Internal Revenue Code), adjusted as follows:
	1610	+	41 (1) Subtract income that is exempt from taxation under this article
	1611	+	42 by the Constitution and statutes of the United States.
	1612	+	2022(ts) IN 418—LS 7237/DI 92 38
	1613	+	1 (2) Add an amount equal to any deduction allowed or allowable
	1614	+	2 under Section 170 of the Internal Revenue Code (concerning
	1615	+	3 charitable contributions).
	1616	+	4 (3) Add an amount equal to a deduction allowed or allowable
	1617	+	5 under Section 805 or Section 832(c) of the Internal Revenue Code
	1618	+	6 for taxes based on or measured by income and levied at the state
	1619	+	7 level by any state.
	1620	+	8 (4) Subtract an amount equal to the amount included in the
	1621	+	9 company's taxable income under Section 78 of the Internal
	1622	+	10 Revenue Code (concerning foreign tax credits).
	1623	+	11 (5) Add or subtract the amount necessary to make the adjusted
	1624	+	12 gross income of any taxpayer that owns property for which bonus
	1625	+	13 depreciation was allowed in the current taxable year or in an
	1626	+	14 earlier taxable year equal to the amount of adjusted gross income
	1627	+	15 that would have been computed had an election not been made
	1628	+	16 under Section 168(k) of the Internal Revenue Code to apply bonus
	1629	+	17 depreciation to the property in the year that it was placed in
	1630	+	18 service.
	1631	+	19 (6) Add an amount equal to any deduction allowed under Section
	1632	+	20 172 of the Internal Revenue Code (concerning net operating
	1633	+	21 losses).
	1634	+	22 (7) Add or subtract the amount necessary to make the adjusted
	1635	+	23 gross income of any taxpayer that placed Section 179 property (as
	1636	+	24 defined in Section 179 of the Internal Revenue Code) in service
	1637	+	25 in the current taxable year or in an earlier taxable year equal to
	1638	+	26 the amount of adjusted gross income that would have been
	1639	+	27 computed had an election for federal income tax purposes not
	1640	+	28 been made for the year in which the property was placed in
	1641	+	29 service to take deductions under Section 179 of the Internal
	1642	+	30 Revenue Code in a total amount exceeding the sum of:
	1643	+	31 (A) twenty-five thousand dollars ($25,000) to the extent
	1644	+	32 deductions under Section 179 of the Internal Revenue Code
	1645	+	33 were not elected as provided in clause (B); and
	1646	+	34 (B) for taxable years beginning after December 31, 2017, the
	1647	+	35 deductions elected under Section 179 of the Internal Revenue
	1648	+	36 Code on property acquired in an exchange if:
	1649	+	37 (i) the exchange would have been eligible for
	1650	+	38 nonrecognition of gain or loss under Section 1031 of the
	1651	+	39 Internal Revenue Code in effect on January 1, 2017;
	1652	+	40 (ii) the exchange is not eligible for nonrecognition of gain or
	1653	+	41 loss under Section 1031 of the Internal Revenue Code; and
	1654	+	42 (iii) the taxpayer made an election to take deductions under
	1655	+	2022(ts) IN 418—LS 7237/DI 92 39
	1656	+	1 Section 179 of the Internal Revenue Code with regard to the
	1657	+	2 acquired property in the year that the property was placed
	1658	+	3 into service.
	1659	+	4 The amount of deductions allowable for an item of property
	1660	+	5 under this clause may not exceed the amount of adjusted gross
	1661	+	6 income realized on the property that would have been deferred
	1662	+	7 under the Internal Revenue Code in effect on January 1, 2017.
	1663	+	8 (8) Subtract income that is:
	1664	+	9 (A) exempt from taxation under IC 6-3-2-21.7 (certain income
	1665	+	10 derived from patents); and
	1666	+	11 (B) included in the insurance company's taxable income under
	1667	+	12 the Internal Revenue Code.
	1668	+	13 (9) Add an amount equal to any income not included in gross
	1669	+	14 income as a result of the deferral of income arising from business
	1670	+	15 indebtedness discharged in connection with the reacquisition after
	1671	+	16 December 31, 2008, and before January 1, 2011, of an applicable
	1672	+	17 debt instrument, as provided in Section 108(i) of the Internal
	1673	+	18 Revenue Code. Subtract from the adjusted gross income of any
	1674	+	19 taxpayer that added an amount to adjusted gross income in a
	1675	+	20 previous year the amount necessary to offset the amount included
	1676	+	21 in federal gross income as a result of the deferral of income
	1677	+	22 arising from business indebtedness discharged in connection with
	1678	+	23 the reacquisition after December 31, 2008, and before January 1,
	1679	+	24 2011, of an applicable debt instrument, as provided in Section
	1680	+	25 108(i) of the Internal Revenue Code.
	1681	+	26 (10) Add an amount equal to any exempt insurance income under
	1682	+	27 Section 953(e) of the Internal Revenue Code that is active
	1683	+	28 financing income under Subpart F of Subtitle A, Chapter 1,
	1684	+	29 Subchapter N of the Internal Revenue Code.
	1685	+	30 (11) Add the amount excluded from federal gross income under
	1686	+	31 Section 103 of the Internal Revenue Code for interest received on
	1687	+	32 an obligation of a state other than Indiana, or a political
	1688	+	33 subdivision of such a state, that is acquired by the taxpayer after
	1689	+	34 December 31, 2011.
	1690	+	35 (12) For taxable years beginning after December 25, 2016, add:
	1691	+	36 (A) an amount equal to the amount reported by the taxpayer on
	1692	+	37 IRC 965 Transition Tax Statement, line 1; or
	1693	+	38 (B) if the taxpayer deducted an amount under Section 965(c)
	1694	+	39 of the Internal Revenue Code in determining the taxpayer's
	1695	+	40 taxable income for purposes of the federal income tax, the
	1696	+	41 amount deducted under Section 965(c) of the Internal Revenue
	1697	+	42 Code.
	1698	+	2022(ts) IN 418—LS 7237/DI 92 40
	1699	+	1 (13) Add an amount equal to the deduction that was claimed by
	1700	+	2 the taxpayer for the taxable year under Section 250(a)(1)(B) of the
	1701	+	3 Internal Revenue Code (attributable to global intangible
	1702	+	4 low-taxed income). The taxpayer shall separately specify the
	1703	+	5 amount of the reduction under Section 250(a)(1)(B)(i) of the
	1704	+	6 Internal Revenue Code and under Section 250(a)(1)(B)(ii) of the
	1705	+	7 Internal Revenue Code.
	1706	+	8 (14) Subtract any interest expense paid or accrued in the current
	1707	+	9 taxable year but not deducted as a result of the limitation imposed
	1708	+	10 under Section 163(j)(1) of the Internal Revenue Code. Add any
	1709	+	11 interest expense paid or accrued in a previous taxable year but
	1710	+	12 allowed as a deduction under Section 163 of the Internal Revenue
	1711	+	13 Code in the current taxable year. For purposes of this subdivision,
	1712	+	14 an interest expense is considered paid or accrued only in the first
	1713	+	15 taxable year the deduction would have been allowable under
	1714	+	16 Section 163 of the Internal Revenue Code if the limitation under
	1715	+	17 Section 163(j)(1) of the Internal Revenue Code did not exist.
	1716	+	18 (15) Subtract the amount that would have been excluded from
	1717	+	19 gross income but for the enactment of Section 118(b)(2) of the
	1718	+	20 Internal Revenue Code for taxable years ending after December
	1719	+	21 22, 2017.
	1720	+	22 (16) Add an amount equal to the remainder of:
	1721	+	23 (A) the amount allowable as a deduction under Section 274(n)
	1722	+	24 of the Internal Revenue Code; minus
	1723	+	25 (B) the amount otherwise allowable as a deduction under
	1724	+	26 Section 274(n) of the Internal Revenue Code, if Section
	1725	+	27 274(n)(2)(D) of the Internal Revenue Code was not in effect
	1726	+	28 for amounts paid or incurred after December 31, 2020.
	1727	+	29 (17) For taxable years ending after March 12, 2020, subtract an
	1728	+	30 amount equal to the deduction disallowed pursuant to:
	1729	+	31 (A) Section 2301(e) of the CARES Act (Public Law 116-136),
	1730	+	32 as modified by Sections 206 and 207 of the Taxpayer Certainty
	1731	+	33 and Disaster Relief Tax Act (Division EE of Public Law
	1732	+	34 116-260); and
	1733	+	35 (B) Section 3134(e) of the Internal Revenue Code.
	1734	+	36 (18) For taxable years beginning after December 31, 2022,
	1735	+	37 subtract an amount equal to the deduction disallowed under
	1736	+	38 Section 280C(h) of the Internal Revenue Code.
	1737	+	39 (18) (19) Add or subtract any other amounts the taxpayer is:
	1738	+	40 (A) required to add or subtract; or
	1739	+	41 (B) entitled to deduct;
	1740	+	42 under IC 6-3-2.
	1741	+	2022(ts) IN 418—LS 7237/DI 92 41
	1742	+	1 (e) In the case of insurance companies subject to tax under Section
	1743	+	2 831 of the Internal Revenue Code and organized under Indiana law, the
	1744	+	3 same as "taxable income" (as defined in Section 832 of the Internal
	1745	+	4 Revenue Code), adjusted as follows:
	1746	+	5 (1) Subtract income that is exempt from taxation under this article
	1747	+	6 by the Constitution and statutes of the United States.
	1748	+	7 (2) Add an amount equal to any deduction allowed or allowable
	1749	+	8 under Section 170 of the Internal Revenue Code (concerning
	1750	+	9 charitable contributions).
	1751	+	10 (3) Add an amount equal to a deduction allowed or allowable
	1752	+	11 under Section 805 or Section 832(c) of the Internal Revenue Code
	1753	+	12 for taxes based on or measured by income and levied at the state
	1754	+	13 level by any state.
	1755	+	14 (4) Subtract an amount equal to the amount included in the
	1756	+	15 company's taxable income under Section 78 of the Internal
	1757	+	16 Revenue Code (concerning foreign tax credits).
	1758	+	17 (5) Add or subtract the amount necessary to make the adjusted
	1759	+	18 gross income of any taxpayer that owns property for which bonus
	1760	+	19 depreciation was allowed in the current taxable year or in an
	1761	+	20 earlier taxable year equal to the amount of adjusted gross income
	1762	+	21 that would have been computed had an election not been made
	1763	+	22 under Section 168(k) of the Internal Revenue Code to apply bonus
	1764	+	23 depreciation to the property in the year that it was placed in
	1765	+	24 service.
	1766	+	25 (6) Add an amount equal to any deduction allowed under Section
	1767	+	26 172 of the Internal Revenue Code (concerning net operating
	1768	+	27 losses).
	1769	+	28 (7) Add or subtract the amount necessary to make the adjusted
	1770	+	29 gross income of any taxpayer that placed Section 179 property (as
	1771	+	30 defined in Section 179 of the Internal Revenue Code) in service
	1772	+	31 in the current taxable year or in an earlier taxable year equal to
	1773	+	32 the amount of adjusted gross income that would have been
	1774	+	33 computed had an election for federal income tax purposes not
	1775	+	34 been made for the year in which the property was placed in
	1776	+	35 service to take deductions under Section 179 of the Internal
	1777	+	36 Revenue Code in a total amount exceeding the sum of:
	1778	+	37 (A) twenty-five thousand dollars ($25,000) to the extent
	1779	+	38 deductions under Section 179 of the Internal Revenue Code
	1780	+	39 were not elected as provided in clause (B); and
	1781	+	40 (B) for taxable years beginning after December 31, 2017, the
	1782	+	41 deductions elected under Section 179 of the Internal Revenue
	1783	+	42 Code on property acquired in an exchange if:
	1784	+	2022(ts) IN 418—LS 7237/DI 92 42
	1785	+	1 (i) the exchange would have been eligible for
	1786	+	2 nonrecognition of gain or loss under Section 1031 of the
	1787	+	3 Internal Revenue Code in effect on January 1, 2017;
	1788	+	4 (ii) the exchange is not eligible for nonrecognition of gain or
	1789	+	5 loss under Section 1031 of the Internal Revenue Code; and
	1790	+	6 (iii) the taxpayer made an election to take deductions under
	1791	+	7 Section 179 of the Internal Revenue Code with regard to the
	1792	+	8 acquired property in the year that the property was placed
	1793	+	9 into service.
	1794	+	10 The amount of deductions allowable for an item of property
	1795	+	11 under this clause may not exceed the amount of adjusted gross
	1796	+	12 income realized on the property that would have been deferred
	1797	+	13 under the Internal Revenue Code in effect on January 1, 2017.
	1798	+	14 (8) Subtract income that is:
	1799	+	15 (A) exempt from taxation under IC 6-3-2-21.7 (certain income
	1800	+	16 derived from patents); and
	1801	+	17 (B) included in the insurance company's taxable income under
	1802	+	18 the Internal Revenue Code.
	1803	+	19 (9) Add an amount equal to any income not included in gross
	1804	+	20 income as a result of the deferral of income arising from business
	1805	+	21 indebtedness discharged in connection with the reacquisition after
	1806	+	22 December 31, 2008, and before January 1, 2011, of an applicable
	1807	+	23 debt instrument, as provided in Section 108(i) of the Internal
	1808	+	24 Revenue Code. Subtract from the adjusted gross income of any
	1809	+	25 taxpayer that added an amount to adjusted gross income in a
	1810	+	26 previous year the amount necessary to offset the amount included
	1811	+	27 in federal gross income as a result of the deferral of income
	1812	+	28 arising from business indebtedness discharged in connection with
	1813	+	29 the reacquisition after December 31, 2008, and before January 1,
	1814	+	30 2011, of an applicable debt instrument, as provided in Section
	1815	+	31 108(i) of the Internal Revenue Code.
	1816	+	32 (10) Add an amount equal to any exempt insurance income under
	1817	+	33 Section 953(e) of the Internal Revenue Code that is active
	1818	+	34 financing income under Subpart F of Subtitle A, Chapter 1,
	1819	+	35 Subchapter N of the Internal Revenue Code.
	1820	+	36 (11) Add the amount excluded from federal gross income under
	1821	+	37 Section 103 of the Internal Revenue Code for interest received on
	1822	+	38 an obligation of a state other than Indiana, or a political
	1823	+	39 subdivision of such a state, that is acquired by the taxpayer after
	1824	+	40 December 31, 2011.
	1825	+	41 (12) For taxable years beginning after December 25, 2016, add:
	1826	+	42 (A) an amount equal to the amount reported by the taxpayer on
	1827	+	2022(ts) IN 418—LS 7237/DI 92 43
	1828	+	1 IRC 965 Transition Tax Statement, line 1; or
	1829	+	2 (B) if the taxpayer deducted an amount under Section 965(c)
	1830	+	3 of the Internal Revenue Code in determining the taxpayer's
	1831	+	4 taxable income for purposes of the federal income tax, the
	1832	+	5 amount deducted under Section 965(c) of the Internal Revenue
	1833	+	6 Code.
	1834	+	7 (13) Add an amount equal to the deduction that was claimed by
	1835	+	8 the taxpayer for the taxable year under Section 250(a)(1)(B) of the
	1836	+	9 Internal Revenue Code (attributable to global intangible
	1837	+	10 low-taxed income). The taxpayer shall separately specify the
	1838	+	11 amount of the reduction under Section 250(a)(1)(B)(i) of the
	1839	+	12 Internal Revenue Code and under Section 250(a)(1)(B)(ii) of the
	1840	+	13 Internal Revenue Code.
	1841	+	14 (14) Subtract any interest expense paid or accrued in the current
	1842	+	15 taxable year but not deducted as a result of the limitation imposed
	1843	+	16 under Section 163(j)(1) of the Internal Revenue Code. Add any
	1844	+	17 interest expense paid or accrued in a previous taxable year but
	1845	+	18 allowed as a deduction under Section 163 of the Internal Revenue
	1846	+	19 Code in the current taxable year. For purposes of this subdivision,
	1847	+	20 an interest expense is considered paid or accrued only in the first
	1848	+	21 taxable year the deduction would have been allowable under
	1849	+	22 Section 163 of the Internal Revenue Code if the limitation under
	1850	+	23 Section 163(j)(1) of the Internal Revenue Code did not exist.
	1851	+	24 (15) Subtract the amount that would have been excluded from
	1852	+	25 gross income but for the enactment of Section 118(b)(2) of the
	1853	+	26 Internal Revenue Code for taxable years ending after December
	1854	+	27 22, 2017.
	1855	+	28 (16) Add an amount equal to the remainder of:
	1856	+	29 (A) the amount allowable as a deduction under Section 274(n)
	1857	+	30 of the Internal Revenue Code; minus
	1858	+	31 (B) the amount otherwise allowable as a deduction under
	1859	+	32 Section 274(n) of the Internal Revenue Code, if Section
	1860	+	33 274(n)(2)(D) of the Internal Revenue Code was not in effect
	1861	+	34 for amounts paid or incurred after December 31, 2020.
	1862	+	35 (17) For taxable years ending after March 12, 2020, subtract an
	1863	+	36 amount equal to the deduction disallowed pursuant to:
	1864	+	37 (A) Section 2301(e) of the CARES Act (Public Law 116-136),
	1865	+	38 as modified by Sections 206 and 207 of the Taxpayer Certainty
	1866	+	39 and Disaster Relief Tax Act (Division EE of Public Law
	1867	+	40 116-260); and
	1868	+	41 (B) Section 3134(e) of the Internal Revenue Code.
	1869	+	42 (18) For taxable years beginning after December 31, 2022,
	1870	+	2022(ts) IN 418—LS 7237/DI 92 44
	1871	+	1 subtract an amount equal to the deduction disallowed under
	1872	+	2 Section 280C(h) of the Internal Revenue Code.
	1873	+	3 (18) (19) Add or subtract any other amounts the taxpayer is:
	1874	+	4 (A) required to add or subtract; or
	1875	+	5 (B) entitled to deduct;
	1876	+	6 under IC 6-3-2.
	1877	+	7 (f) In the case of trusts and estates, "taxable income" (as defined for
	1878	+	8 trusts and estates in Section 641(b) of the Internal Revenue Code)
	1879	+	9 adjusted as follows:
	1880	+	10 (1) Subtract income that is exempt from taxation under this article
	1881	+	11 by the Constitution and statutes of the United States.
	1882	+	12 (2) Subtract an amount equal to the amount of a September 11
	1883	+	13 terrorist attack settlement payment included in the federal
	1884	+	14 adjusted gross income of the estate of a victim of the September
	1885	+	15 11 terrorist attack or a trust to the extent the trust benefits a victim
	1886	+	16 of the September 11 terrorist attack.
	1887	+	17 (3) Add or subtract the amount necessary to make the adjusted
	1888	+	18 gross income of any taxpayer that owns property for which bonus
	1889	+	19 depreciation was allowed in the current taxable year or in an
	1890	+	20 earlier taxable year equal to the amount of adjusted gross income
	1891	+	21 that would have been computed had an election not been made
	1892	+	22 under Section 168(k) of the Internal Revenue Code to apply bonus
	1893	+	23 depreciation to the property in the year that it was placed in
	1894	+	24 service.
	1895	+	25 (4) Add an amount equal to any deduction allowed under Section
	1896	+	26 172 of the Internal Revenue Code (concerning net operating
	1897	+	27 losses).
	1898	+	28 (5) Add or subtract the amount necessary to make the adjusted
	1899	+	29 gross income of any taxpayer that placed Section 179 property (as
	1900	+	30 defined in Section 179 of the Internal Revenue Code) in service
	1901	+	31 in the current taxable year or in an earlier taxable year equal to
	1902	+	32 the amount of adjusted gross income that would have been
	1903	+	33 computed had an election for federal income tax purposes not
	1904	+	34 been made for the year in which the property was placed in
	1905	+	35 service to take deductions under Section 179 of the Internal
	1906	+	36 Revenue Code in a total amount exceeding the sum of:
	1907	+	37 (A) twenty-five thousand dollars ($25,000) to the extent
	1908	+	38 deductions under Section 179 of the Internal Revenue Code
	1909	+	39 were not elected as provided in clause (B); and
	1910	+	40 (B) for taxable years beginning after December 31, 2017, the
	1911	+	41 deductions elected under Section 179 of the Internal Revenue
	1912	+	42 Code on property acquired in an exchange if:
	1913	+	2022(ts) IN 418—LS 7237/DI 92 45
	1914	+	1 (i) the exchange would have been eligible for
	1915	+	2 nonrecognition of gain or loss under Section 1031 of the
	1916	+	3 Internal Revenue Code in effect on January 1, 2017;
	1917	+	4 (ii) the exchange is not eligible for nonrecognition of gain or
	1918	+	5 loss under Section 1031 of the Internal Revenue Code; and
	1919	+	6 (iii) the taxpayer made an election to take deductions under
	1920	+	7 Section 179 of the Internal Revenue Code with regard to the
	1921	+	8 acquired property in the year that the property was placed
	1922	+	9 into service.
	1923	+	10 The amount of deductions allowable for an item of property
	1924	+	11 under this clause may not exceed the amount of adjusted gross
	1925	+	12 income realized on the property that would have been deferred
	1926	+	13 under the Internal Revenue Code in effect on January 1, 2017.
	1927	+	14 (6) Subtract income that is:
	1928	+	15 (A) exempt from taxation under IC 6-3-2-21.7 (certain income
	1929	+	16 derived from patents); and
	1930	+	17 (B) included in the taxpayer's taxable income under the
	1931	+	18 Internal Revenue Code.
	1932	+	19 (7) Add an amount equal to any income not included in gross
	1933	+	20 income as a result of the deferral of income arising from business
	1934	+	21 indebtedness discharged in connection with the reacquisition after
	1935	+	22 December 31, 2008, and before January 1, 2011, of an applicable
	1936	+	23 debt instrument, as provided in Section 108(i) of the Internal
	1937	+	24 Revenue Code. Subtract from the adjusted gross income of any
	1938	+	25 taxpayer that added an amount to adjusted gross income in a
	1939	+	26 previous year the amount necessary to offset the amount included
	1940	+	27 in federal gross income as a result of the deferral of income
	1941	+	28 arising from business indebtedness discharged in connection with
	1942	+	29 the reacquisition after December 31, 2008, and before January 1,
	1943	+	30 2011, of an applicable debt instrument, as provided in Section
	1944	+	31 108(i) of the Internal Revenue Code.
	1945	+	32 (8) Add the amount excluded from federal gross income under
	1946	+	33 Section 103 of the Internal Revenue Code for interest received on
	1947	+	34 an obligation of a state other than Indiana, or a political
	1948	+	35 subdivision of such a state, that is acquired by the taxpayer after
	1949	+	36 December 31, 2011.
	1950	+	37 (9) For taxable years beginning after December 25, 2016, add an
	1951	+	38 amount equal to:
	1952	+	39 (A) the amount reported by the taxpayer on IRC 965
	1953	+	40 Transition Tax Statement, line 1;
	1954	+	41 (B) if the taxpayer deducted an amount under Section 965(c)
	1955	+	42 of the Internal Revenue Code in determining the taxpayer's
	1956	+	2022(ts) IN 418—LS 7237/DI 92 46
	1957	+	1 taxable income for purposes of the federal income tax, the
	1958	+	2 amount deducted under Section 965(c) of the Internal Revenue
	1959	+	3 Code; and
	1960	+	4 (C) with regard to any amounts of income under Section 965
	1961	+	5 of the Internal Revenue Code distributed by the taxpayer, the
	1962	+	6 deduction under Section 965(c) of the Internal Revenue Code
	1963	+	7 attributable to such distributed amounts and not reported to the
	1964	+	8 beneficiary.
	1965	+	9 For purposes of this article, the amount required to be added back
	1966	+	10 under clause (B) is not considered to be distributed or
	1967	+	11 distributable to a beneficiary of the estate or trust for purposes of
	1968	+	12 Sections 651 and 661 of the Internal Revenue Code.
	1969	+	13 (10) Subtract any interest expense paid or accrued in the current
	1970	+	14 taxable year but not deducted as a result of the limitation imposed
	1971	+	15 under Section 163(j)(1) of the Internal Revenue Code. Add any
	1972	+	16 interest expense paid or accrued in a previous taxable year but
	1973	+	17 allowed as a deduction under Section 163 of the Internal Revenue
	1974	+	18 Code in the current taxable year. For purposes of this subdivision,
	1975	+	19 an interest expense is considered paid or accrued only in the first
	1976	+	20 taxable year the deduction would have been allowable under
	1977	+	21 Section 163 of the Internal Revenue Code if the limitation under
	1978	+	22 Section 163(j)(1) of the Internal Revenue Code did not exist.
	1979	+	23 (11) Add an amount equal to the deduction for qualified business
	1980	+	24 income that was claimed by the taxpayer for the taxable year
	1981	+	25 under Section 199A of the Internal Revenue Code.
	1982	+	26 (12) Subtract the amount that would have been excluded from
	1983	+	27 gross income but for the enactment of Section 118(b)(2) of the
	1984	+	28 Internal Revenue Code for taxable years ending after December
	1985	+	29 22, 2017.
	1986	+	30 (13) Add an amount equal to the remainder of:
	1987	+	31 (A) the amount allowable as a deduction under Section 274(n)
	1988	+	32 of the Internal Revenue Code; minus
	1989	+	33 (B) the amount otherwise allowable as a deduction under
	1990	+	34 Section 274(n) of the Internal Revenue Code, if Section
	1991	+	35 274(n)(2)(D) of the Internal Revenue Code was not in effect
	1992	+	36 for amounts paid or incurred after December 31, 2020.
	1993	+	37 (14) For taxable years beginning after December 31, 2017, and
	1994	+	38 before January 1, 2021, add an amount equal to the excess
	1995	+	39 business loss of the taxpayer as defined in Section 461(l)(3) of the
	1996	+	40 Internal Revenue Code. In addition:
	1997	+	41 (A) If a taxpayer has an excess business loss under this
	1998	+	42 subdivision and also has modifications under subdivisions (3)
	1999	+	2022(ts) IN 418—LS 7237/DI 92 47
	2000	+	1 and (5) for property placed in service during the taxable year,
	2001	+	2 the taxpayer shall treat a portion of the taxable year
	2002	+	3 modifications for that property as occurring in the taxable year
	2003	+	4 the property is placed in service and a portion of the
	2004	+	5 modifications as occurring in the immediately following
	2005	+	6 taxable year.
	2006	+	7 (B) The portion of the modifications under subdivisions (3)
	2007	+	8 and (5) for property placed in service during the taxable year
	2008	+	9 treated as occurring in the taxable year in which the property
	2009	+	10 is placed in service equals:
	2010	+	11 (i) the modification for the property otherwise determined
	2011	+	12 under this section; minus
	2012	+	13 (ii) the excess business loss disallowed under this
	2013	+	14 subdivision;
	2014	+	15 but not less than zero (0).
	2015	+	16 (C) The portion of the modifications under subdivisions (3)
	2016	+	17 and (5) for property placed in service during the taxable year
	2017	+	18 treated as occurring in the taxable year immediately following
	2018	+	19 the taxable year in which the property is placed in service
	2019	+	20 equals the modification for the property otherwise determined
	2020	+	21 under this section minus the amount in clause (B).
	2021	+	22 (D) Any reallocation of modifications between taxable years
	2022	+	23 under clauses (B) and (C) shall be first allocated to the
	2023	+	24 modification under subdivision (3), then to the modification
	2024	+	25 under subdivision (5).
	2025	+	26 (15) For taxable years ending after March 12, 2020, subtract an
	2026	+	27 amount equal to the deduction disallowed pursuant to:
	2027	+	28 (A) Section 2301(e) of the CARES Act (Public Law 116-136),
	2028	+	29 as modified by Sections 206 and 207 of the Taxpayer Certainty
	2029	+	30 and Disaster Relief Tax Act (Division EE of Public Law
	2030	+	31 116-260); and
	2031	+	32 (B) Section 3134(e) of the Internal Revenue Code.
	2032	+	33 (16) For taxable years beginning after December 31, 2022,
	2033	+	34 subtract an amount equal to the deduction disallowed under
	2034	+	35 Section 280C(h) of the Internal Revenue Code.
	2035	+	36 (16) (17) Add or subtract any other amounts the taxpayer is:
	2036	+	37 (A) required to add or subtract; or
	2037	+	38 (B) entitled to deduct;
	2038	+	39 under IC 6-3-2.
	2039	+	40 (g) Subsections (a)(34), (b)(19), (d)(18), (e)(18), or (f)(16) (a)(35),
	2040	+	41 (b)(20), (d)(19), (e)(19), or (f)(17) may not be construed to require an
	2041	+	42 add back or allow a deduction or exemption more than once for a
	2042	+	2022(ts) IN 418—LS 7237/DI 92 48
	2043	+	1 particular add back, deduction, or exemption.
	2044	+	2 (h) For taxable years beginning after December 25, 2016, if:
	2045	+	3 (1) a taxpayer is a shareholder, either directly or indirectly, in a
	2046	+	4 corporation that is an E&P deficit foreign corporation as defined
	2047	+	5 in Section 965(b)(3)(B) of the Internal Revenue Code, and the
	2048	+	6 earnings and profit deficit, or a portion of the earnings and profit
	2049	+	7 deficit, of the E&P deficit foreign corporation is permitted to
	2050	+	8 reduce the federal adjusted gross income or federal taxable
	2051	+	9 income of the taxpayer, the deficit, or the portion of the deficit,
	2052	+	10 shall also reduce the amount taxable under this section to the
	2053	+	11 extent permitted under the Internal Revenue Code, however, in no
	2054	+	12 case shall this permit a reduction in the amount taxable under
	2055	+	13 Section 965 of the Internal Revenue Code for purposes of this
	2056	+	14 section to be less than zero (0); and
	2057	+	15 (2) the Internal Revenue Service issues guidance that such an
	2058	+	16 income or deduction is not reported directly on a federal tax
	2059	+	17 return or is to be reported in a manner different than specified in
	2060	+	18 this section, this section shall be construed as if federal adjusted
	2061	+	19 gross income or federal taxable income included the income or
	2062	+	20 deduction.
	2063	+	21 (i) If a partner is required to include an item of income, a deduction,
	2064	+	22 or another tax attribute in the partner's adjusted gross income tax return
	2065	+	23 pursuant to IC 6-3-4.5, such item shall be considered to be includible
	2066	+	24 in the partner's federal adjusted gross income or federal taxable
	2067	+	25 income, regardless of whether such item is actually required to be
	2068	+	26 reported by the partner for federal income tax purposes. For purposes
	2069	+	27 of this subsection:
	2070	+	28 (1) items for which a valid election is made under IC 6-3-4.5-6,
	2071	+	29 IC 6-3-4.5-8, or IC 6-3-4.5-9 shall not be required to be included
	2072	+	30 in the partner's adjusted gross income or taxable income; and
	2073	+	31 (2) items for which the partnership did not make an election under
	2074	+	32 IC 6-3-4.5-6, IC 6-3-4.5-8, or IC 6-3-4.5-9, but for which the
	2075	+	33 partnership is required to remit tax pursuant to IC 6-3-4.5-18,
	2076	+	34 shall be included in the partner's adjusted gross income or taxable
	2077	+	35 income.
	2078	+	36 SECTION 7. IC 6-3-4.5-1, AS AMENDED BY P.L.137-2022,
	2079	+	37 SECTION 41, AND AS AMENDED BY P.L.138-2022, SECTION 6,
	2080	+	38 IS CORRECTED AND AMENDED TO READ AS FOLLOWS
	2081	+	39 [EFFECTIVE JULY 1, 2022]: Sec. 1. The following definitions apply
	2082	+	40 throughout this chapter:
	2083	+	41 (1) "Adjustment year" means the partnership taxable year
	2084	+	42 described in Section 6225(d)(2) of the Internal Revenue Code.
	2085	+	2022(ts) IN 418—LS 7237/DI 92 49
	2086	+	1 (2) "Administrative adjustment request" means an administrative
	2087	+	2 adjustment request filed by a partnership under Section 6227 of
	2088	+	3 the Internal Revenue Code.
	2089	+	4 (3) "Affected year" means any taxable year for a taxpayer that is
	2090	+	5 affected by an adjustment under this chapter, regardless of
	2091	+	6 whether the partnership has received an adjustment for that
	2092	+	7 taxable year.
	2093	+	8 (4) "Audited partnership" means a partnership subject to a
	2094	+	9 partnership level audit resulting in a federal adjustment.
	2095	+	10 (5) "Corporate partner" means a partner that is subject to the state
	2096	+	11 adjusted gross income tax under IC 6-3-2-1(b) IC 6-3-2-1(c) or
	2097	+	12 the financial institutions tax under IC 6-5.5-2-1. In the case of a
	2098	+	13 partner that is a corporation described in IC 6-3-2-2.8(2) that also
	2099	+	14 is subject to tax under IC 6-3-2-1(b), IC 6-3-2-1(c), the
	2100	+	15 corporation is a corporate partner only to the extent that its
	2101	+	16 income is subject to tax under IC 6-3-2-1(b). IC 6-3-2-1(c).
	2102	+	17 (6) "Direct partner" means a partner that holds an interest directly
	2103	+	18 in a partnership or pass through entity.
	2104	+	19 (7) "Exempt partner" means a partner that is exempt from the
	2105	+	20 adjusted gross income tax under IC 6-3-2-2.8(1) or the financial
	2106	+	21 institutions tax under IC 6-5.5-2-7(4), except to the extent of
	2107	+	22 unrelated business taxable income.
	2108	+	23 (8) "Federal adjustment" means a change to an item or amount
	2109	+	24 determined under the Internal Revenue Code or a change to any
	2110	+	25 other tax attribute that is used by a taxpayer to compute state
	2111	+	26 adjusted gross income taxes or financial institutions tax owed,
	2112	+	27 whether that change results from action by the Internal Revenue
	2113	+	28 Service, including a partnership level audit, or the filing of an
	2114	+	29 amended federal return, a federal refund claim, or an
	2115	+	30 administrative adjustment request by the taxpayer. A federal
	2116	+	31 adjustment is positive to the extent that it increases state adjusted
	2117	+	32 gross income as determined under IC 6-3 or IC 6-5.5 and is
	2118	+	33 negative to the extent that it decreases state adjusted gross income
	2119	+	34 as determined under IC 6-3 or IC 6-5.5.
	2120	+	35 (9) "Federal adjustment reports" includes methods or forms
	2121	+	36 required by the department for use by a taxpayer to report final
	2122	+	37 federal adjustments for purposes of this chapter, including an
	2123	+	38 amended Indiana tax return, information return, or uniform
	2124	+	39 multistate report.
	2125	+	40 (10) "Federal partnership representative" means a person the
	2126	+	41 partnership designates for the taxable year as the partnership's
	2127	+	42 representative, or the person the Internal Revenue Service has
	2128	+	2022(ts) IN 418—LS 7237/DI 92 50
	2129	+	1 appointed to act as the federal partnership representative,
	2130	+	2 pursuant to Section 6223(a) of the Internal Revenue Code.
	2131	+	3 (11) "Final determination date" means the following:
	2132	+	4 (A) Except as provided in clause (B) or (C), if the federal
	2133	+	5 adjustment arises from an Internal Revenue Service audit or
	2134	+	6 other action by the Internal Revenue Service, the final
	2135	+	7 determination date is the date on which the federal adjustment
	2136	+	8 is a final determination under IC 6-3-4-6(d).
	2137	+	9 (B) For federal adjustments arising from an Internal Revenue
	2138	+	10 Service audit or other action by the Internal Revenue Service,
	2139	+	11 if the taxpayer filed as a member of a consolidated tax return
	2140	+	12 filed under IC 6-3-4-14, a combined return filed under
	2141	+	13 IC 6-3-2-2 or IC 6-5.5-5-1, or a return combined by the
	2142	+	14 department under IC 6-3-2-2(p), the final determination date
	2143	+	15 means the first date on which no related federal adjustments
	2144	+	16 arising from that audit remain to be finally determined, as
	2145	+	17 described in clause (A), for the entire group.
	2146	+	18 (C) If the federal adjustment results from filing an amended
	2147	+	19 federal return, a federal refund claim, or an administrative
	2148	+	20 adjustment request, the final determination date means the day
	2149	+	21 on which the amended return, refund claim, administrative
	2150	+	22 adjustment request, or other similar report was filed.
	2151	+	23 (12) "Final federal adjustment" means a federal adjustment after
	2152	+	24 the final determination date for that federal adjustment has
	2153	+	25 passed.
	2154	+	26 (13) "Indirect partner" means a partner in a partnership or pass
	2155	+	27 through entity that itself holds an interest directly, or through
	2156	+	28 another indirect partner, in a partnership or pass through entity.
	2157	+	29 (14) "Internal Revenue Code" has the meaning set forth in
	2158	+	30 IC 6-3-1-11.
	2159	+	31 (15) "Nonresident partner" has the meaning provided in
	2160	+	32 IC 6-3-4-12(n).
	2161	+	33 (16) "Partner" means a person or entity that holds an interest
	2162	+	34 directly or indirectly in a partnership or other pass through entity.
	2163	+	35 (17) "Partner level adjustments report" means a report provided
	2164	+	36 by a partnership to its partners as a result of a department action
	2165	+	37 with regard to the partnership. A partner level adjustments report
	2166	+	38 does not include an amended statement provided by a partnership
	2167	+	39 or other entity as a result of an adjustment reported by the
	2168	+	40 partnership.
	2169	+	41 (18) "Partnership" has the meaning set forth in IC 6-3-1-19.
	2170	+	42 (19) "Partnership level audit" means an examination by the
	2171	+	2022(ts) IN 418—LS 7237/DI 92 51
	2172	+	1 Internal Revenue Service at the partnership level under Sections
	2173	+	2 6221 through 6241 of the Internal Revenue Code, as enacted by
	2174	+	3 the Bipartisan Budget Act of 2015, Public Law 114-74, which
	2175	+	4 results in federal adjustments.
	2176	+	5 (20) "Partnership return" means a return required to be filed by a
	2177	+	6 partnership pursuant to IC 6-3-4-10. In the case of a partnership
	2178	+	7 that is required to withhold tax or file a composite return pursuant
	2179	+	8 to IC 6-3-4-12 or IC 6-5.5-2-8, the term also includes the returns
	2180	+	9 or schedules required for tax withholding or composite filing.
	2181	+	10 (21) "Pass through entity" means an entity defined in IC 6-3-1-35,
	2182	+	11 other than a partnership, that is not subject to tax under IC 6-3.
	2183	+	12 (22) "Reallocation adjustment" means a federal adjustment
	2184	+	13 resulting from a partnership level audit or an administrative
	2185	+	14 adjustment request that changes the shares of one (1) or more
	2186	+	15 items of partnership income, gain, loss, expense, or credit
	2187	+	16 allocated to direct partners. A positive reallocation adjustment
	2188	+	17 means the portion of a reallocation adjustment that would
	2189	+	18 increase federal adjusted gross income or federal taxable income
	2190	+	19 for one (1) or more direct partners, and a negative reallocation
	2191	+	20 adjustment means the portion of a reallocation adjustment that
	2192	+	21 would decrease federal adjusted gross income or federal taxable
	2193	+	22 income for one (1) or more direct partners, according to Section
	2194	+	23 6225 of the Internal Revenue Code and the regulations under that
	2195	+	24 section.
	2196	+	25 (23) "Resident partner" means a partner that is not a nonresident
	2197	+	26 partner.
	2198	+	27 (24) "Review year" means the taxable year of a partnership that
	2199	+	28 is subject to a partnership level audit, an administrative
	2200	+	29 adjustment request, or an amended federal return that results in
	2201	+	30 federal adjustments, regardless of whether any federal tax
	2202	+	31 determined to be due is the responsibility of the partnership or
	2203	+	32 partners.
	2204	+	33 (25) "Statement" means a form or schedule prescribed by the
	2205	+	34 department through which a partnership or pass through entity
	2206	+	35 reports tax attributes to its owners or beneficiaries.
	2207	+	36 (26) "Tax attribute" means any item of income, deduction, credit,
	2208	+	37 receipts for apportionment, or other amount or status that
	2209	+	38 determines a partner's liability under IC 6-3, IC 6-3.6, or IC 6-5.5.
	2210	+	39 (27) "Taxable year" means, in the case of a partnership, the year
	2211	+	40 or partial year for which a partnership files a return for state and
	2212	+	41 federal purposes and, in the case of a partner, the taxable year in
	2213	+	42 which the partner reports tax attributes from the partnership.
	2214	+	2022(ts) IN 418—LS 7237/DI 92 52
	2215	+	1 (28) "Taxpayer" has the meaning set forth in IC 6-3-1-15 (in the
	2216	+	2 case of the adjusted gross income tax) and IC 6-5.5-1-17 (in the
	2217	+	3 case of the financial institutions tax) and, unless the context
	2218	+	4 clearly indicates otherwise, includes a partnership subject to a
	2219	+	5 partnership level audit or a partnership that has made an
	2220	+	6 administrative adjustment request, as well as a tiered partner of
	2221	+	7 that partnership.
	2222	+	8 (29) "Tiered partner" means any partner that is a partnership or
	2223	+	9 pass through entity.
	2224	+	10 (30) "Unrelated business taxable income" has the meaning set
	2225	+	11 forth in Section 512 of the Internal Revenue Code.
	2226	+	12 SECTION 8. IC 6-3-4.5-9, AS AMENDED BY P.L.137-2022,
	2227	+	13 SECTION 46, AND AS AMENDED BY P.L.138-2022, SECTION 7,
	2228	+	14 IS CORRECTED AND AMENDED TO READ AS FOLLOWS
	2229	+	15 [EFFECTIVE JULY 1, 2022]: Sec. 9. (a) Partnerships and partners
	2230	+	16 shall report final federal adjustments arising from a partnership level
	2231	+	17 audit or an administrative adjustment request and make payments as
	2232	+	18 required under this section.
	2233	+	19 (b) Final federal adjustments subject to the requirements of this
	2234	+	20 section, except those subject to a properly made election under
	2235	+	21 subsection (c), shall be reported as follows:
	2236	+	22 (1) Not later than the applicable deadline, the partnership shall:
	2237	+	23 (A) file an amended partnership return for the review year and
	2238	+	24 any other taxable year affected by the final federal adjustments
	2239	+	25 with the department as provided in section 8 of this chapter
	2240	+	26 and provide any other information required by the department;
	2241	+	27 (B) notify each of its direct partners of their distributive share
	2242	+	28 of the final federal adjustments as provided in section 8 of this
	2243	+	29 chapter for all affected taxable years for which the partnership
	2244	+	30 filed an amended partnership return by an amended statement
	2245	+	31 or a report in the form and manner prescribed by the
	2246	+	32 department; and
	2247	+	33 (C) file an amended composite return for direct partners and
	2248	+	34 an amended withholding return for direct partners for the
	2249	+	35 review year and any affected taxable years as otherwise
	2250	+	36 required by IC 6-3-4-12 or IC 6-5.5-2-8 and pay any tax due
	2251	+	37 for the taxable years.
	2252	+	38 (2) Each direct partner that is subject to tax under IC 6-3,
	2253	+	39 IC 6-3.6, or IC 6-5.5 shall, on or before the applicable deadline:
	2254	+	40 (A) file an amended return as provided in section 8 of this
	2255	+	41 chapter reporting their distributive share of the adjustments
	2256	+	42 reported to them under subdivision (1)(B) for the taxable year
	2257	+	2022(ts) IN 418—LS 7237/DI 92 53
	2258	+	1 in which affected taxable year attributes would be reported by
	2259	+	2 the direct partner as provided in section 8 of this chapter; and
	2260	+	3 (B) pay any additional amount of tax due as if final federal
	2261	+	4 partnership adjustments had been properly reported, less any
	2262	+	5 credit for related amounts paid or withheld and remitted on
	2263	+	6 behalf of the direct partner.
	2264	+	7 (3) Each tiered partner shall treat any final federal partnership
	2265	+	8 adjustments under this section in a manner consistent with the
	2266	+	9 treatment of tiered partners under section 8 of this chapter.
	2267	+	10 (c) Except as provided in subsection (d), an audited partnership
	2268	+	11 making an election under this subsection shall:
	2269	+	12 (1) not later than the applicable deadline, file an amended
	2270	+	13 partnership return for the review year and for any other affected
	2271	+	14 taxable year elected by the audited partnership, including
	2272	+	15 information as required by the department, and notify the
	2273	+	16 department that it is making the election under this subsection;
	2274	+	17 and
	2275	+	18 (2) not later than ninety (90) days after the applicable deadline,
	2276	+	19 pay an amount, determined as follows, in lieu of taxes owed by its
	2277	+	20 direct or indirect partners:
	2278	+	21 (A) Exclude from final federal adjustments the distributive
	2279	+	22 share of these adjustments reported to a direct exempt partner
	2280	+	23 that is not unrelated business income.
	2281	+	24 (B) For the total distributive shares of the remaining final
	2282	+	25 federal adjustments reported to direct corporate partners and
	2283	+	26 to direct exempt partners, apportion and allocate such
	2284	+	27 adjustments as provided under IC 6-3-2-2 or IC 6-3-2-2.2 (in
	2285	+	28 the case of the adjusted gross income tax) or IC 6-5.5-4 (in the
	2286	+	29 case of the financial institutions tax), and multiply the
	2287	+	30 resulting amount by the tax rate for the taxable year under
	2288	+	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
	2289	+	32 applicable.
	2290	+	33 (C) For the total distributive shares of the remaining final
	2291	+	34 federal adjustments reported to nonresident direct partners
	2292	+	35 other than tiered partners or corporate partners, determine the
	2293	+	36 amount of such adjustments which is Indiana source income
	2294	+	37 under IC 6-3-2-2 or IC 6-3-2-2.2, and multiply the resulting
	2295	+	38 amount by the tax rate under IC 6-3-2-1(a), IC 6-3-2-1(b), and
	2296	+	39 if applicable IC 6-3.6. If a partnership is unable to determine
	2297	+	40 whether a nonresident is subject to tax under IC 6-3.6, or to
	2298	+	41 determine in what county the nonresident is subject to tax
	2299	+	42 under IC 6-3.6, tax shall also be imposed at the highest rate for
	2300	+	2022(ts) IN 418—LS 7237/DI 92 54
	2301	+	1 which a county imposes a tax under IC 6-3.6 for the taxable
	2302	+	2 year.
	2303	+	3 (D) For the total distributive shares of the remaining final
	2304	+	4 federal adjustments reported to tiered partners:
	2305	+	5 (i) determine the amount of any adjustment that is of a type
	2306	+	6 that it would be subject to sourcing in Indiana under
	2307	+	7 IC 6-3-2-2, IC 6-3-2-2.2, or IC 6-5.5-4, as applicable, and
	2308	+	8 determine the portion of this amount that would be sourced
	2309	+	9 to Indiana;
	2310	+	10 (ii) determine the amount of any adjustment that is of a type
	2311	+	11 that it would not be subject to sourcing to Indiana by a
	2312	+	12 nonresident partner under IC 6-3-2-2, IC 6-3-2-2.2, or
	2313	+	13 IC 6-5.5-4, as applicable;
	2314	+	14 (iii) determine the portion of the amount determined under
	2315	+	15 item (ii) that can be established, as prescribed by the
	2316	+	16 department by rule under IC 4-22-2, to be properly allocable
	2317	+	17 to nonresident indirect partners or other partners not subject
	2318	+	18 to tax on the adjustments; and
	2319	+	19 (iv) multiply the sum of the amounts determined in items (i)
	2320	+	20 and (ii) reduced by the amount determined in item (iii) by
	2321	+	21 the highest combined rate for the review taxable year under
	2322	+	22 IC 6-3-2-1(a) IC 6-3-2-1(b) and IC 6-3.6 for any county, the
	2323	+	23 rate under IC 6-3-2-1(b), IC 6-3-2-1(c), or the rate under
	2324	+	24 6-5.5-2-1 for the taxable year, whichever is highest.
	2325	+	25 (E) For the total distributive shares of the remaining final
	2326	+	26 federal adjustments reported to resident individual, estate, or
	2327	+	27 trust direct partners, multiply that amount by the tax rate under
	2328	+	28 IC 6-3-2-1(a) IC 6-3-2-1(b) and IC 6-3.6. If a partnership does
	2329	+	29 not reasonably ascertain the county of residence for an
	2330	+	30 individual direct partner, the rate under IC 6-3.6 for that
	2331	+	31 partner shall be treated as the highest rate imposed in any
	2332	+	32 county under IC 6-3.6 for the taxable year.
	2333	+	33 (F) Add an amount equal to any credit reduction under
	2334	+	34 IC 6-3-3, IC 6-3.1, and IC 6-5.5 attributable as a result of
	2335	+	35 final federal adjustments.
	2336	+	36 (F) (G) Add the amounts determined in clauses (B), (C),
	2337	+	37 (D)(iv), and (E), and (F). For purposes of determining interest
	2338	+	38 and penalties, the due date of payment shall be the due date of
	2339	+	39 the partnership's return under IC 6-3-4-10 for the taxable year,
	2340	+	40 determined without regard to any extensions.
	2341	+	41 If a partnership has made an election under this chapter to report and
	2342	+	42 remit all tax otherwise due at the partnership level for a taxable year,
	2343	+	2022(ts) IN 418—LS 7237/DI 92 55
	2344	+	1 the partnership shall be considered to have made a timely election
	2345	+	2 under this subsection with regard to any changes arising from an
	2346	+	3 amended return under this section for that taxable year.
	2347	+	4 (d) Final federal adjustments subject to an election under subsection
	2348	+	5 (c) shall not include:
	2349	+	6 (1) the distributive share of final federal adjustments that would
	2350	+	7 constitute income derived from a partnership to any direct or
	2351	+	8 indirect partner that is a corporation taxable under IC 6-3-2-1(b),
	2352	+	9 IC 6-3-2-1(c), IC 6-3-2-1.5, or IC 6-5.5-2-1 and is considered
	2353	+	10 unitary to the partnership;
	2354	+	11 (2) any final federal adjustments resulting from an administrative
	2355	+	12 adjustment request; or
	2356	+	13 (3) any other circumstances that the department determines would
	2357	+	14 result in avoidance or evasion of any tax otherwise due from one
	2358	+	15 (1) or more partners under IC 6-3 or IC 6-5.5.
	2359	+	16 (e) Notwithstanding IC 6-3-4-11, an audited partnership not
	2360	+	17 otherwise subject to any reporting or payment obligations to Indiana
	2361	+	18 that makes an election under subsection (c) consents to be subject to
	2362	+	19 Indiana law related to reporting, assessment, payment, and collection
	2363	+	20 of Indiana tax calculated under the election.
	2364	+	21 SECTION 9. IC 6-3-4.5-18, AS AMENDED BY P.L.137-2022,
	2365	+	22 SECTION 50, AND AS AMENDED BY P.L.138-2022, SECTION 8,
	2366	+	23 IS CORRECTED AND AMENDED TO READ AS FOLLOWS
	2367	+	24 [EFFECTIVE JULY 1, 2022]: Sec. 18. (a) If a partnership or tiered
	2368	+	25 partner is required to issue a report, issue an amended statement, or
	2369	+	26 issue other information to a partner, owner, or beneficiary under this
	2370	+	27 chapter, and does not issue such report, statement, or information
	2371	+	28 within the period such issuance is required under this chapter, the
	2372	+	29 partnership or tiered partner shall be liable for any tax that otherwise
	2373	+	30 may be due from the partner, owner, or beneficiary, notwithstanding
	2374	+	31 any other provision in IC 6-3 or IC 6-5.5. The tax rate under this
	2375	+	32 section shall be computed at the highest rate for the taxable year under:
	2376	+	33 (1) IC 6-3-2-1(a), IC 6-3-2-1(b), plus the highest rate imposed in
	2377	+	34 any county under IC 6-3.6;
	2378	+	35 (2) IC 6-3-2-1(b); IC 6-3-2-1(c); or
	2379	+	36 (3) IC 6-5.5-2-1;
	2380	+	37 unless the partnership or tiered partner can establish that a lower rate
	2381	+	38 should apply, the partnership or tiered partner has made an election to
	2382	+	39 be subject to tax under sections 6, 8, or 9 of this chapter, or to the
	2383	+	40 extent the partnership, tiered partner, or the department can determine
	2384	+	41 that the tax was otherwise properly reported and remitted. Such tax
	2385	+	42 shall be considered to be due on the due date of the partnership's or
	2386	+	2022(ts) IN 418—LS 7237/DI 92 56
	2387	+	1 tiered partner's return for the taxable year, determined without regard
	2388	+	2 to extensions.
	2389	+	3 (b) If a partnership or tiered partner issues the report, amended
	2390	+	4 statement, or other information:
	2391	+	5 (1) to an address that the partnership or tiered partner knows or
	2392	+	6 reasonably should know is incorrect; or
	2393	+	7 (2) if the report, amended statement, or other information not
	2394	+	8 described in subdivision (1) is returned and the partnership or
	2395	+	9 tiered partner:
	2396	+	10 (A) fails to take reasonable steps to determine a proper address
	2397	+	11 for reissuance within thirty (30) days after the report, amended
	2398	+	12 statement, or other information is returned; or
	2399	+	13 (B) takes such steps and fails to reissue the report, amended
	2400	+	14 statement, or other information to a proper address within
	2401	+	15 thirty (30) days after the report, amended statement, or other
	2402	+	16 information is returned;
	2403	+	17 such report, amended statement, or other information shall be
	2404	+	18 considered to have not been issued for purposes of this section.
	2405	+	19 (c) The department may issue a proposed assessment under this
	2406	+	20 section not later than three (3) years after the department receives a
	2407	+	21 return or amended return from the partnership or tiered partner for
	2408	+	22 which the partnership or tiered partner fails to issue reports, amended
	2409	+	23 statements, or other information, or from the date a partnership is
	2410	+	24 required to issue partner level adjustments reports to its partners.
	2411	+	25 (d) If:
	2412	+	26 (1) a direct or indirect partner files and remits the tax otherwise
	2413	+	27 due under this section, the assessment to the partnership or tiered
	2414	+	28 partner under this section shall be reduced by the portion of the
	2415	+	29 tax attributable to the direct or indirect partner; and
	2416	+	30 (2) a partnership or tiered partner files and remits the tax under
	2417	+	31 this section, such tax shall be treated as payment of tax to the
	2418	+	32 direct or indirect partners. However, in no event shall the direct
	2419	+	33 or indirect partners be permitted a refund of tax paid by a
	2420	+	34 partnership or tiered partner under this section unless otherwise
	2421	+	35 permitted under this chapter or IC 6-8.1-9-1.
	2422	+	36 (e) Nothing in this section shall be construed to relieve a partnership
	2423	+	37 or tiered partner from any duty to issue a report, amended statement, or
	2424	+	38 other information otherwise required under this chapter or under any
	2425	+	39 other provision of IC 6-3 or IC 6-5.5. If a partnership or tiered partner
	2426	+	40 issues a report, amended statement, or other information provided
	2427	+	41 under this chapter after the date otherwise required for issuance, the
	2428	+	42 department may grant relief to any tiered partner, direct partner, or
	2429	+	2022(ts) IN 418—LS 7237/DI 92 57
	2430	+	1 indirect partner affected by the late issuance, including extension of
	2431	+	2 applicable deadlines.
	2432	+	3 SECTION 10. IC 8-23-20-25.6, AS AMENDED BY P.L.97-2022,
	2433	+	4 SECTION 1, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
	2434	+	5 JULY 1, 2022]: Sec. 25.6. (a) As used in this section, "market area"
	2435	+	6 means a point within the same county as the prior location of an
	2436	+	7 outdoor advertising sign.
	2437	+	8 (b) This section applies only to an outdoor advertising sign located
	2438	+	9 along the interstate and primary system, as defined in 23 U.S.C. 131(t)
	2439	+	10 on June 1, 1991, or any other highway where control of outdoor
	2440	+	11 advertising signs is required under 23 U.S.C. 131.
	2441	+	12 (c) If an outdoor advertising sign is no longer visible or becomes
	2442	+	13 obstructed, or must be moved or removed, due to a noise abatement or
	2443	+	14 safety measure, grade changes, construction, directional sign, highway
	2444	+	15 widening, or aesthetic improvement made by any agency of the state
	2445	+	16 along the interstate and primary system or any other highway, the
	2446	+	17 owner or operator of the outdoor advertising sign, to the extent allowed
	2447	+	18 by federal or state law, may:
	2448	+	19 (1) elevate a conforming outdoor advertising sign; or
	2449	+	20 (2) relocate a conforming or nonconforming outdoor advertising
	2450	+	21 sign to a point within the market area, if the new location of the
	2451	+	22 outdoor advertising sign complies with the applicable spacing
	2452	+	23 requirements and is located in land zoned for commercial or
	2453	+	24 industrial purposes or unzoned areas used for commercial or
	2454	+	25 industrial purposes.
	2455	+	26 (d) If within one (1) year of an action being filed under IC 32-24, an
	2456	+	27 owner can demonstrate that the owner has made good faith efforts to
	2457	+	28 relocate a conforming or nonconforming outdoor advertising sign to a
	2458	+	29 conforming location within the market area, but the owner has not
	2459	+	30 obtained a new conforming location, the outdoor advertising sign will
	2460	+	31 be treated as if it cannot be relocated within the market area.
	2461	+	32 Notwithstanding subsection (e) and IC 8-23-20.5, if an outdoor
	2462	+	33 advertising sign cannot be elevated or relocated to a conforming
	2463	+	34 location and elevation within the market area, the removal or relocation
	2464	+	35 of the outdoor advertising sign constitutes a taking of a property
	2465	+	36 interest and the owner must be compensated under section 27 of this
	2466	+	37 chapter. Notwithstanding subsections (d) and (g), if a conforming
	2467	+	38 outdoor advertising sign cannot be elevated or relocated within the
	2468	+	39 market area, the removal or relocation of the conforming outdoor
	2469	+	40 advertising sign constitutes a total taking of a real property interest,
	2470	+	41 including the sign structure, and the owner must be compensated under
	2471	+	42 section 27 of this chapter.
	2472	+	2022(ts) IN 418—LS 7237/DI 92 58
	2473	+	1 (e) The county or municipality, under IC 36-7-4, may, if necessary,
	2474	+	2 provide for the elevation or relocation by ordinance for a special
	2475	+	3 exception to the zoning ordinance of the county or municipality.
	2476	+	4 (f) The elevated outdoor advertising sign or outdoor advertising sign
	2477	+	5 to be relocated, to the extent allowed by federal or state law, may be
	2478	+	6 modified:
	2479	+	7 (1) to elevate the sign to make the entire advertising content of the
	2480	+	8 sign visible;
	2481	+	9 (2) to an angle to make the entire advertising content of the sign
	2482	+	10 visible; and
	2483	+	11 (3) in size or material type, at the expense of:
	2484	+	12 (A) the owner, if the modification in size or material type of
	2485	+	13 the outdoor advertising sign is by choice of the owner; or
	2486	+	14 (B) the department, if the modification in size or material type
	2487	+	15 of the outdoor advertising sign is required for the outdoor
	2488	+	16 advertising sign to comply with IC 22-13.
	2489	+	17 (g) This section does not exempt an owner or operator of a sign from
	2490	+	18 submitting to the department any application or fee required by law.
	2491	+	19 (h) At least twelve (12) months before the filing of an eminent
	2492	+	20 domain action to acquire an outdoor advertising sign under IC 32-24,
	2493	+	21 the department must provide written notice to the representative of the
	2494	+	22 sign owner identified on the outdoor advertising sign permit that is on
	2495	+	23 file with the Indiana department of transportation that a project has
	2496	+	24 been planned that may impact the outdoor advertising sign.
	2497	+	25 (i) If the agency fails to provide notice required by subsection (h)
	2498	+	26 within twelve (12) months of an action being filed against an owner
	2499	+	27 under IC 32-24, the owner may receive reasonable compensation for
	2500	+	28 losses associated with the failure to receive timely notice. However,
	2501	+	29 failure to send notice required by subsection (h) is not a basis of an
	2502	+	30 objection to a proceeding under IC 32-24-1-8.
	2503	+	31 SECTION 11. IC 16-19-3-27.5, AS AMENDED BY P.L.143-2022,
	2504	+	32 SECTION 27, AND AS AMENDED BY P.L.167-2022, SECTION 4,
	2505	+	33 IS CORRECTED AND AMENDED TO READ AS FOLLOWS
	2506	+	34 [EFFECTIVE JULY 1, 2022]: Sec. 27.5. (a) As used in this section,
	2507	+	35 "technology new to Indiana" (referred to in this section as "TNI")
	2508	+	36 means sewage treatment or disposal methods, processes, or equipment
	2509	+	37 that are not described in the administrative rules of the state department
	2510	+	38 or the executive board concerning residential onsite sewage systems
	2511	+	39 (410 IAC 6-8.3) or commercial onsite sewage systems (410
	2512	+	40 IAC 6-10.1).
	2513	+	41 (b) The state department shall establish and maintain a technical
	2514	+	42 review panel consisting of individuals with technical or scientific
	2515	+	2022(ts) IN 418—LS 7237/DI 92 59
	2516	+	1 knowledge relating to onsite sewage systems. The technical review
	2517	+	2 panel shall:
	2518	+	3 (1) decide under subsection (f) whether to approve:
	2519	+	4 (A) proprietary residential wastewater treatment devices; and
	2520	+	5 (B) proprietary commercial wastewater treatment devices;
	2521	+	6 for general use in Indiana;
	2522	+	7 (2) biannually review the performance of residential septic
	2523	+	8 systems and commercial onsite sewage systems;
	2524	+	9 (3) assist the state department in developing standards and
	2525	+	10 guidelines for proprietary residential wastewater treatment
	2526	+	11 devices and proprietary commercial wastewater treatment
	2527	+	12 devices; and
	2528	+	13 (4) assist the executive board and the state department in updating
	2529	+	14 rules adopted under sections section 4 and 5 of this chapter
	2530	+	15 concerning residential septic systems and commercial onsite
	2531	+	16 sewage systems.
	2532	+	17 (c) The technical review panel shall include the following:
	2533	+	18 (1) A member of the staff of the state department, who shall serve
	2534	+	19 as the chair.
	2535	+	20 (2) A local health department environmental health specialist
	2536	+	21 appointed by the governor.
	2537	+	22 (3) An Indiana professional engineer registered under IC 25-31-1
	2538	+	23 representing the American Council of Engineering Companies.
	2539	+	24 (4) A representative of the Indiana Builders Association.
	2540	+	25 (5) An Indiana registered professional soil scientist (as defined in
	2541	+	26 IC 25-31.5-1-6) representing the Indiana Registry of Soil
	2542	+	27 Scientists.
	2543	+	28 (6) A representative of an Indiana college or university with a
	2544	+	29 specialty in engineering, soil science, environmental health, or
	2545	+	30 biology appointed by the governor.
	2546	+	31 (7) A representative of the Indiana Onsite Wastewater
	2547	+	32 Professionals Association.
	2548	+	33 (8) An Indiana onsite sewage system contractor appointed by the
	2549	+	34 governor.
	2550	+	35 (9) A representative of the Indiana State Building and
	2551	+	36 Construction Trades Council.
	2552	+	37 All members of the technical review panel are voting members.
	2553	+	38 (d) In the case of a tie vote of the technical review panel, the
	2554	+	39 technical review panel shall, not more than seven (7) days after the day
	2555	+	40 of the tie vote:
	2556	+	41 (1) contact the applicant by phone call and by mail; and
	2557	+	42 (2) request more information or provide an explanation of how the
	2558	+	2022(ts) IN 418—LS 7237/DI 92 60
	2559	+	1 applicant can modify the application to make it more complete.
	2560	+	2 The technical review panel shall review any new information provided
	2561	+	3 by the applicant and vote again on the application not more than thirty
	2562	+	4 (30) days after receiving the information.
	2563	+	5 (e) The technical review panel shall do the following:
	2564	+	6 (1) Receive applications for the approval of TNI for general use
	2565	+	7 in:
	2566	+	8 (A) residential septic systems under sections 4 and 5 of this
	2567	+	9 chapter, section 27 of this chapter and IC 16-41-25; and
	2568	+	10 (B) commercial onsite sewage systems under sections 4 and 5
	2569	+	11 of this chapter, section 27 of this chapter and IC 16-19-3.5.
	2570	+	12 (2) Meet at least four (4) times per year to review applications
	2571	+	13 described in subdivision (1).
	2572	+	14 (3) Notify each person who submits an application described in
	2573	+	15 subdivision (1):
	2574	+	16 (A) that the person's application has been received by the
	2575	+	17 technical review panel; and
	2576	+	18 (B) of whether the application is complete;
	2577	+	19 not later than thirty (30) days after the technical review panel
	2578	+	20 receives the application.
	2579	+	21 (4) Inform each person who submits an application described in
	2580	+	22 subdivision (1) of:
	2581	+	23 (A) a tentative decision of the technical review panel; or
	2582	+	24 (B) the technical review panel's final decision under
	2583	+	25 subsection (f);
	2584	+	26 concerning the application not more than ninety (90) days after
	2585	+	27 the technical review panel notifies the person under subdivision
	2586	+	28 (3) that the panel has received the person's application.
	2587	+	29 (f) In response to each application described in subsection (e)(1),
	2588	+	30 the technical review panel shall make, and inform the applicant of, one
	2589	+	31 (1) of the following final decisions:
	2590	+	32 (1) That the TNI to which the application relates is approved for
	2591	+	33 general use in Indiana.
	2592	+	34 (2) That the TNI to which the application relates is approved for
	2593	+	35 use in Indiana with certain conditions, which may include:
	2594	+	36 (A) a requirement that the TNI be used initially only in a pilot
	2595	+	37 project;
	2596	+	38 (B) restrictions on the number or type of installations of the
	2597	+	39 TNI;
	2598	+	40 (C) sampling and analysis requirements for TNI involving or
	2599	+	41 comprising a secondary treatment system;
	2600	+	42 (D) requirements relating to training concerning the TNI;
	2601	+	2022(ts) IN 418—LS 7237/DI 92 61
	2602	+	1 (E) requirements concerning the operation and maintenance of
	2603	+	2 the TNI; or
	2604	+	3 (F) other requirements.
	2605	+	4 (3) That the TNI to which the application relates is approved on
	2606	+	5 a project-by-project basis.
	2607	+	6 (4) That the TNI is not approved for use in Indiana, which must
	2608	+	7 be accompanied by a statement of the reason for the decision.
	2609	+	8 (g) If the technical review panel makes a decision under subsection
	2610	+	9 (f)(4) that the TNI is not approved for use in Indiana, the applicant
	2611	+	10 may:
	2612	+	11 (1) submit a new application to the technical review panel under
	2613	+	12 this section; or
	2614	+	13 (2) file a petition for review of the technical review panel's
	2615	+	14 decision under IC 4-21.5-3.
	2616	+	15 (h) If the technical review panel fails to notify a person who submits
	2617	+	16 an application of the technical review panel's tentative decision or final
	2618	+	17 recommendation within ninety (90) days after receiving the application
	2619	+	18 as required by subsection (e)(4), the person who submitted the
	2620	+	19 application may use the TNI to which the application relates in a single
	2621	+	20 residential septic system or commercial onsite sewage system, as if the
	2622	+	21 TNI had been approved only for use in a pilot project.
	2623	+	22 (i) The technical review panel shall decide that the TNI to which an
	2624	+	23 application relates is approved for general use in Indiana if:
	2625	+	24 (1) the TNI has been certified as meeting the NSF/ANSI 40
	2626	+	25 Standard;
	2627	+	26 (2) a proposed Indiana design and installation manual for the TNI
	2628	+	27 is submitted with the permit application; and
	2629	+	28 (3) the technical review panel certifies that the proposed Indiana
	2630	+	29 design and installation manual meets the vertical and horizontal
	2631	+	30 separation, sizing, and soil loading criteria of the state
	2632	+	31 department.
	2633	+	32 (j) Subsection (k) applies if:
	2634	+	33 (1) a particular TNI meets the requirements of NSF/ANSI 40,
	2635	+	34 NSF/ANSI 245, or NSF/ANSI 350;
	2636	+	35 (2) the proposed Indiana design and installation manual for the
	2637	+	36 TNI meets the vertical and horizontal separation, sizing, and soil
	2638	+	37 loading criteria of the state department; and
	2639	+	38 (3) an Indiana professional engineer registered under IC 25-31-1
	2640	+	39 prepares site specific plans for the use of the TNI for a residential
	2641	+	40 or commercial application.
	2642	+	41 (k) In a case described in subsection (j):
	2643	+	42 (1) if the TNI is to be used in a residential application, the site
	2644	+	2022(ts) IN 418—LS 7237/DI 92 62
	2645	+	1 specific plans prepared under subsection (j)(3), after being
	2646	+	2 submitted to the local health department of the county, city, or
	2647	+	3 multiple county unit in which the TNI would be installed, may be
	2648	+	4 approved by the local health department within the period set
	2649	+	5 forth in IC 16-41-25-1(a); and
	2650	+	6 (2) if the TNI is to be used in a commercial application, the site
	2651	+	7 specific plans prepared under subsection (j)(3) shall be approved
	2652	+	8 by the state department upon submission of the site specific plans.
	2653	+	9 (l) A local health department may not refuse an application for a
	2654	+	10 permit for the construction or installation of a residential onsite
	2655	+	11 sewage system (as defined in IC 16-41-25-0.4) solely because the
	2656	+	12 residential onsite sewage system has not been used previously in the
	2657	+	13 jurisdiction of the local health department or is unfamiliar to the local
	2658	+	14 health department, if either of the following apply:
	2659	+	15 (1) The residential onsite sewage system has been approved by
	2660	+	16 the technical review panel under this section for general use in
	2661	+	17 Indiana.
	2662	+	18 (2) The residential onsite sewage system:
	2663	+	19 (A) is based on one (1) or more sewage treatment or disposal
	2664	+	20 methods or processes; or
	2665	+	21 (B) incorporates equipment;
	2666	+	22 approved by the technical review panel under this section for
	2667	+	23 general use in Indiana.
	2668	+	24 SECTION 12. IC 16-41-25-1, AS AMENDED BY P.L.104-2022,
	2669	+	25 SECTION 119, AND AS AMENDED BY P.L.167-2022, SECTION 7,
	2670	+	26 IS CORRECTED AND AMENDED TO READ AS FOLLOWS
	2671	+	27 [EFFECTIVE JULY 1, 2022]: Sec. 1. (a) The state department shall
	2672	+	28 adopt rules under IC 4-22-2 that provide for a reasonable period not
	2673	+	29 exceeding thirty (30) days in which a plan review and permit for a
	2674	+	30 residential septic systems onsite sewage system must be approved or
	2675	+	31 disapproved.
	2676	+	32 (b) This subsection applies to a county with a population of more
	2677	+	33 than eighty thousand (80,000) and less than eighty thousand four
	2678	+	34 hundred (80,400). As used in this subsection, "fill soil" means soil
	2679	+	35 transported and deposited by humans or soil recently transported and
	2680	+	36 deposited by natural erosion forces. A rule that the state department
	2681	+	37 adopts concerning the installation of residential septic onsite sewage
	2682	+	38 systems in fill soil may not prohibit the installation of a residential
	2683	+	39 septic onsite sewage system in fill soil on a plat if:
	2684	+	40 (1) before the effective date of the rule, the plat of the affected lot
	2685	+	41 was recorded;
	2686	+	42 (2) there is not an available sewer line within seven hundred fifty
	2687	+	2022(ts) IN 418—LS 7237/DI 92 63
	2688	+	1 (750) feet of the property line of the affected lot; and
	2689	+	2 (3) the local health department determines that the soil, although
	2690	+	3 fill soil, is suitable for the installation of a residential septic onsite
	2691	+	4 sewage system.
	2692	+	5 SECTION 13. IC 20-28-9-1.5, AS AMENDED BY P.L.134-2022,
	2693	+	6 SECTION 2, AND AS AMENDED BY P.L.168-2022, SECTION 15,
	2694	+	7 IS CORRECTED AND AMENDED TO READ AS FOLLOWS
	2695	+	8 [EFFECTIVE JULY 1, 2022]: Sec. 1.5. (a) This subsection governs
	2696	+	9 salary increases for a teacher employed by a school corporation.
	2697	+	10 Compensation attributable to additional degrees or graduate credits
	2698	+	11 earned before the effective date of a local compensation plan created
	2699	+	12 under this chapter before July 1, 2015, shall continue for school years
	2700	+	13 beginning after June 30, 2015. Compensation attributable to additional
	2701	+	14 degrees for which a teacher has started course work before July 1,
	2702	+	15 2011, and completed course work before September 2, 2014, shall also
	2703	+	16 continue for school years beginning after June 30, 2015. For school
	2704	+	17 years beginning after June 30, 2015, 2022, a school corporation may
	2705	+	18 provide a supplemental payment to a teacher in excess of the salary
	2706	+	19 specified in the school corporation's compensation plan. under any of
	2707	+	20 the following circumstances:
	2708	+	21 (1) The teacher:
	2709	+	22 (A) teaches an advanced placement course or a Cambridge
	2710	+	23 International course; or
	2711	+	24 (B) has earned a master's degree from an accredited
	2712	+	25 postsecondary educational institution in a content area
	2713	+	26 directly related to the subject matter of:
	2714	+	27 (i) a dual credit course; or
	2715	+	28 (ii) another course;
	2716	+	29 taught by the teacher.
	2717	+	30 (2) Beginning after June 30, 2018, the teacher:
	2718	+	31 (A) is a special education professional; or
	2719	+	32 (B) teaches in the areas of science, technology, engineering,
	2720	+	33 or mathematics.
	2721	+	34 (3) Beginning after June 30, 2019, the teacher teaches a career
	2722	+	35 or technical education course.
	2723	+	36 In addition, a supplemental payment may be made to an elementary
	2724	+	37 school teacher who earns a master's degree in math, reading, or
	2725	+	38 literacy. A supplement provided under this subsection is not subject to
	2726	+	39 collective bargaining but a discussion of the supplement must be held.
	2727	+	40 Such a supplement is in addition to any increase permitted under
	2728	+	41 subsection (b).
	2729	+	42 (b) Increases or increments in a local salary range must be based
	2730	+	2022(ts) IN 418—LS 7237/DI 92 64
	2731	+	1 upon a combination of the following factors:
	2732	+	2 (1) A combination of the following factors taken together may
	2733	+	3 account for not more than fifty percent (50%) of the calculation
	2734	+	4 used to determine a teacher's increase or increment:
	2735	+	5 (A) The number of years of a teacher's experience.
	2736	+	6 (B) The possession of either:
	2737	+	7 (i) additional content area degrees beyond the requirements
	2738	+	8 for employment; or
	2739	+	9 (ii) additional content area degrees and credit hours beyond
	2740	+	10 the requirements for employment, if required under an
	2741	+	11 agreement bargained under IC 20-29.
	2742	+	12 (2) The results of an evaluation conducted under IC 20-28-11.5.
	2743	+	13 (3) The assignment of instructional leadership roles, including the
	2744	+	14 responsibility for conducting evaluations under IC 20-28-11.5.
	2745	+	15 (4) The academic needs of students in the school corporation.
	2746	+	16 (c) To provide greater flexibility and options, a school corporation
	2747	+	17 may differentiate the amount of salary increases or increments
	2748	+	18 determined for teachers. A school corporation shall base a
	2749	+	19 differentiated amount under this subsection on reasons the school
	2750	+	20 corporation determines are appropriate, which may include the:
	2751	+	21 (1) subject or subjects including the subjects described in
	2752	+	22 subsection (a)(2), taught by a given teacher;
	2753	+	23 (2) importance of retaining a given teacher at the school
	2754	+	24 corporation; and
	2755	+	25 (3) need to attract an individual with specific qualifications to fill
	2756	+	26 a teaching vacancy; and
	2757	+	27 (4) offering of a new program or class.
	2758	+	28 (d) A school corporation may provide differentiated increases or
	2759	+	29 increments under subsection (b), and in excess of the percentage
	2760	+	30 specified in subsection (b)(1), in order to:
	2761	+	31 (1) reduce the gap between the school corporation's minimum
	2762	+	32 teacher salary and the average of the school corporation's
	2763	+	33 minimum and maximum teacher salaries; or
	2764	+	34 (2) allow teachers currently employed by the school corporation
	2765	+	35 to receive a salary adjusted in comparison to starting base salaries
	2766	+	36 of new teachers.
	2767	+	37 (e) Except as provided in subsection (f), a teacher rated ineffective
	2768	+	38 or improvement necessary under IC 20-28-11.5 may not receive any
	2769	+	39 raise or increment for the following year if the teacher's employment
	2770	+	40 contract is continued. The amount that would otherwise have been
	2771	+	41 allocated for the salary increase of teachers rated ineffective or
	2772	+	42 improvement necessary shall be allocated for compensation of all
	2773	+	2022(ts) IN 418—LS 7237/DI 92 65
	2774	+	1 teachers rated effective and highly effective based on the criteria in
	2775	+	2 subsection (b).
	2776	+	3 (f) Subsection (e) does not apply to a teacher in the first two (2) full
	2777	+	4 school years that the teacher provides instruction to students in
	2778	+	5 elementary school or high school. If a teacher provides instruction to
	2779	+	6 students in elementary school or high school in another state, any full
	2780	+	7 school year, or its equivalent in the other state, that the teacher provides
	2781	+	8 instruction counts toward the two (2) full school years under this
	2782	+	9 subsection.
	2783	+	10 (g) A teacher who does not receive a raise or increment under
	2784	+	11 subsection (e) may file a request with the superintendent or
	2785	+	12 superintendent's designee not later than five (5) days after receiving
	2786	+	13 notice that the teacher received a rating of ineffective. The teacher is
	2787	+	14 entitled to a private conference with the superintendent or
	2788	+	15 superintendent's designee.
	2789	+	16 (h) The Indiana education employment relations board established
	2790	+	17 in IC 20-29-3-1 shall publish a model compensation plan with a model
	2791	+	18 salary range that a school corporation may adopt.
	2792	+	19 (i) Each school corporation shall submit its local compensation plan
	2793	+	20 to the Indiana education employment relations board. For a school year
	2794	+	21 beginning after June 30, 2015, a local compensation plan must specify
	2795	+	22 the range for teacher salaries. The Indiana education employment
	2796	+	23 relations board shall publish the local compensation plans on the
	2797	+	24 Indiana education employment relations board's Internet web site.
	2798	+	25 (j) The Indiana education employment relations board shall review
	2799	+	26 a compensation plan for compliance with this section as part of its
	2800	+	27 review under IC 20-29-6-6.1. The Indiana education employment
	2801	+	28 relations board has jurisdiction to determine compliance of a
	2802	+	29 compensation plan submitted under this section.
	2803	+	30 (k) This chapter may not be construed to require or allow a school
	2804	+	31 corporation to decrease the salary of any teacher below the salary the
	2805	+	32 teacher was earning on or before July 1, 2015, if that decrease would
	2806	+	33 be made solely to conform to the new compensation plan.
	2807	+	34 (l) After June 30, 2011, all rights, duties, or obligations established
	2808	+	35 under IC 20-28-9-1 before its repeal are considered rights, duties, or
	2809	+	36 obligations under this section.
	2810	+	37 (m) An employment agreement described in IC 20-28-6-7.3 between
	2811	+	38 an adjunct teacher and a school corporation is not subject to this
	2812	+	39 section.
	2813	+	40 SECTION 14. IC 20-30-2-4, AS AMENDED BY P.L.130-2022,
	2814	+	41 SECTION 3, AND AS AMENDED BY P.L.139-2022, SECTION 14,
	2815	+	42 IS CORRECTED AND AMENDED TO READ AS FOLLOWS
	2816	+	2022(ts) IN 418—LS 7237/DI 92 66
	2817	+	1 [EFFECTIVE JULY 1, 2022]: Sec. 4. (a) Subject to subsection (b), (c),
	2818	+	2 if a school corporation fails to conduct the minimum number of student
	2819	+	3 instructional days during a school year as required under section 3 of
	2820	+	4 this chapter, the department shall reduce the August tuition support
	2821	+	5 distribution to that school corporation for a school year by an amount
	2822	+	6 determined as follows:
	2823	+	7 STEP ONE: Determine the remainder of:
	2824	+	8 (A) the amount of the total tuition support allocated to the
	2825	+	9 school corporation for the particular school year; minus
	2826	+	10 (B) that part of the total tuition support allocated to the school
	2827	+	11 corporation for that school year with respect to student
	2828	+	12 instructional days one hundred seventy-six (176) through one
	2829	+	13 hundred eighty (180).
	2830	+	14 STEP TWO: Subtract the number of student instructional days
	2831	+	15 that the school corporation conducted from one hundred eighty
	2832	+	16 (180).
	2833	+	17 STEP THREE: Determine the lesser of five (5) or the remainder
	2834	+	18 determined under STEP TWO.
	2835	+	19 STEP FOUR: Divide the amount subtracted under STEP ONE (B)
	2836	+	20 by five (5).
	2837	+	21 STEP FIVE: Multiply the quotient determined under STEP FOUR
	2838	+	22 by the number determined under STEP THREE.
	2839	+	23 STEP SIX: Subtract the number determined under STEP THREE
	2840	+	24 from the remainder determined under STEP TWO.
	2841	+	25 STEP SEVEN: Divide the remainder determined under STEP
	2842	+	26 ONE by one hundred seventy-five (175).
	2843	+	27 STEP EIGHT: Multiply the quotient determined under STEP
	2844	+	28 SEVEN by the remainder determined under STEP SIX.
	2845	+	29 STEP NINE: Add the product determined under STEP FIVE to
	2846	+	30 the product determined under STEP EIGHT.
	2847	+	31 (b) If the total amount of state tuition support that a school
	2848	+	32 corporation receives or will receive during a school year decreases
	2849	+	33 under this section by an amount that is equal to or more than two
	2850	+	34 hundred fifty thousand dollars ($250,000) from the amount the school
	2851	+	35 corporation would otherwise be eligible to receive during the school
	2852	+	36 year as determined under IC 20-43, the budget committee shall review
	2853	+	37 the amount of and the reason for the decrease before implementation
	2854	+	38 of the decrease.
	2855	+	39 (b) (c) If fewer than all of the schools in a school corporation fail
	2856	+	40 to conduct the minimum number of student instructional days during
	2857	+	41 a school year as required under section 3 of this chapter, the reduction
	2858	+	42 in August tuition support required by this section shall take into
	2859	+	2022(ts) IN 418—LS 7237/DI 92 67
	2860	+	1 account only the schools in the school corporation that failed to
	2861	+	2 conduct the minimum number of student instructional days and only
	2862	+	3 the grades for which the required number of student instructional days
	2863	+	4 was not conducted.
	2864	+	5 SECTION 15. IC 25-22.5-1-1.1, AS AMENDED BY P.L.128-2022,
	2865	+	6 SECTION 2, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
	2866	+	7 JULY 1, 2022]: Sec. 1.1. As used in this article:
	2867	+	8 (a) "Practice of medicine or osteopathic medicine" means any one
	2868	+	9 (1) or a combination of the following:
	2869	+	10 (1) Holding oneself out to the public as being engaged in:
	2870	+	11 (A) the diagnosis, treatment, correction, or prevention of any
	2871	+	12 disease, ailment, defect, injury, infirmity, deformity, pain, or
	2872	+	13 other condition of human beings;
	2873	+	14 (B) the suggestion, recommendation, or prescription or
	2874	+	15 administration of any form of treatment, without limitation;
	2875	+	16 (C) the performing of any kind of surgical operation upon a
	2876	+	17 human being, including tattooing (except for providing a tattoo
	2877	+	18 as defined in IC 35-45-21-4(a)), in which human tissue is cut,
	2878	+	19 burned, or vaporized by the use of any mechanical means,
	2879	+	20 laser, or ionizing radiation, or the penetration of the skin or
	2880	+	21 body orifice by any means, for the intended palliation, relief,
	2881	+	22 or cure; or
	2882	+	23 (D) the prevention of any physical, mental, or functional
	2883	+	24 ailment or defect of any person.
	2884	+	25 (2) The maintenance of an office or a place of business for the
	2885	+	26 reception, examination, or treatment of persons suffering from
	2886	+	27 disease, ailment, defect, injury, infirmity, deformity, pain, or other
	2887	+	28 conditions of body or mind.
	2888	+	29 (3) Attaching to a name, either alone or in connection with other
	2889	+	30 words, the designation or term:
	2890	+	31 (A) "doctor of medicine";
	2891	+	32 (B) "M.D.";
	2892	+	33 (C) "doctor of osteopathy";
	2893	+	34 (D) "D.O.";
	2894	+	35 (E) "physician";
	2895	+	36 (F) "osteopath";
	2896	+	37 (G) "osteopathic medical physician";
	2897	+	38 (H) "surgeon";
	2898	+	39 (I) "physician and surgeon";
	2899	+	40 (J) "anesthesiologist";
	2900	+	41 (K) "cardiologist";
	2901	+	42 (L) "dermatologist";
	2902	+	2022(ts) IN 418—LS 7237/DI 92 68
	2903	+	1 (M) "endocrinologist";
	2904	+	2 (N) "gastroenterologist";
	2905	+	3 (O) "gynecologist";
	2906	+	4 (P) "hematologist";
	2907	+	5 (Q) "internist";
	2908	+	6 (R) "laryngologist";
	2909	+	7 (S) "nephrologist";
	2910	+	8 (T) "neurologist";
	2911	+	9 (U) "obstetrician";
	2912	+	10 (V) "oncologist";
	2913	+	11 (W) "ophthalmologist";
	2914	+	12 (X) "orthopedic surgeon";
	2915	+	13 (Y) "orthopedist";
	2916	+	14 (Z) "otologist";
	2917	+	15 (AA) "otolaryngologist";
	2918	+	16 (BB) "otorhinolaryngologist";
	2919	+	17 (CC) "pathologist";
	2920	+	18 (DD) "pediatrician";
	2921	+	19 (EE) "primary care physician";
	2922	+	20 (FF) "proctologist";
	2923	+	21 (GG) "psychiatrist";
	2924	+	22 (HH) "radiologist";
	2925	+	23 (II) "rheumatologist";
	2926	+	24 (JJ) "rhinologist";
	2927	+	25 (KK) "urologist";
	2928	+	26 (LL) "medical doctor";
	2929	+	27 (MM) "family practice physician"; or
	2930	+	28 (NN) "physiatrist".
	2931	+	29 This subdivision does not apply to a practitioner if the practitioner
	2932	+	30 has a special area of practice and the practitioner uses the
	2933	+	31 following format: "[The name or title of the practitioner's
	2934	+	32 profession] specializing in [name of specialty]".
	2935	+	33 (4) Nothing in subdivision (3) prevents the following:
	2936	+	34 (A) A practitioner from using the name or title of the
	2937	+	35 practitioner's profession that is allowed under the practitioner's
	2938	+	36 practice act or under a law in the Indiana Code.
	2939	+	37 (B) A practitioner who is a chiropractor (as defined in
	2940	+	38 IC 25-10-1-1) and who has attained diplomate status in a
	2941	+	39 chiropractic specialty area recognized by the American
	2942	+	40 Chiropractic Association, International Chiropractic
	2943	+	41 Chiropractors Association, or International Academy of
	2944	+	42 Clinical Neurology before July 1, 2025, from using a
	2945	+	2022(ts) IN 418—LS 7237/DI 92 69
	2946	+	1 designation or term included in subdivision (3) in conjunction
	2947	+	2 with the name or title of the practitioner's profession.
	2948	+	3 (C) A practitioner who is a dentist licensed under IC 25-14-1
	2949	+	4 and who has completed a dental anesthesiology residency
	2950	+	5 recognized by the American Dental Board of Anesthesiology
	2951	+	6 before July 1, 2025, from using a designation or term included
	2952	+	7 in subdivision (3) in conjunction with the name or title of the
	2953	+	8 practitioner's profession.
	2954	+	9 (5) Providing diagnostic or treatment services to a person in
	2955	+	10 Indiana when the diagnostic or treatment services:
	2956	+	11 (A) are transmitted through electronic communications; and
	2957	+	12 (B) are on a regular, routine, and nonepisodic basis or under
	2958	+	13 an oral or written agreement to regularly provide medical
	2959	+	14 services.
	2960	+	15 In addition to the exceptions described in section 2 of this chapter,
	2961	+	16 a nonresident physician who is located outside Indiana does not
	2962	+	17 practice medicine or osteopathy in Indiana by providing a second
	2963	+	18 opinion to a licensee or diagnostic or treatment services to a
	2964	+	19 patient in Indiana following medical care originally provided to
	2965	+	20 the patient while outside Indiana.
	2966	+	21 (b) "Board" refers to the medical licensing board of Indiana.
	2967	+	22 (c) "Diagnose or diagnosis" means to examine a patient, parts of a
	2968	+	23 patient's body, substances taken or removed from a patient's body, or
	2969	+	24 materials produced by a patient's body to determine the source or
	2970	+	25 nature of a disease or other physical or mental condition, or to hold
	2971	+	26 oneself out or represent that a person is a physician and is so examining
	2972	+	27 a patient. It is not necessary that the examination be made in the
	2973	+	28 presence of the patient; it may be made on information supplied either
	2974	+	29 directly or indirectly by the patient.
	2975	+	30 (d) "Drug or medicine" means any medicine, compound, or
	2976	+	31 chemical or biological preparation intended for internal or external use
	2977	+	32 of humans, and all substances intended to be used for the diagnosis,
	2978	+	33 cure, mitigation, or prevention of diseases or abnormalities of humans,
	2979	+	34 which are recognized in the latest editions published of the United
	2980	+	35 States Pharmacopoeia or National Formulary, or otherwise established
	2981	+	36 as a drug or medicine.
	2982	+	37 (e) "Licensee" means any individual holding a valid unlimited
	2983	+	38 license issued by the board under this article.
	2984	+	39 (f) "Prescribe or prescription" means to direct, order, or designate
	2985	+	40 the use of or manner of using a drug, medicine, or treatment, by spoken
	2986	+	41 or written words or other means and in accordance with IC 25-1-9.3.
	2987	+	42 (g) "Physician" means any person who holds the degree of doctor of
	2988	+	2022(ts) IN 418—LS 7237/DI 92 70
	2989	+	1 medicine or doctor of osteopathy or its equivalent and who holds a
	2990	+	2 valid unlimited license to practice medicine or osteopathic medicine in
	2991	+	3 Indiana.
	2992	+	4 (h) "Medical school" means a nationally accredited college of
	2993	+	5 medicine or of osteopathic medicine approved by the board.
	2994	+	6 (i) "Physician assistant" means an individual who:
	2995	+	7 (1) has a collaborative agreement with a physician;
	2996	+	8 (2) graduated from an approved physician assistant program
	2997	+	9 described in IC 25-27.5-2-2;
	2998	+	10 (3) passed the examination administered by the National
	2999	+	11 Commission on Certification of Physician Assistants (NCCPA)
	3000	+	12 and maintains certification; and
	3001	+	13 (4) has been licensed by the physician assistant committee under
	3002	+	14 IC 25-27.5.
	3003	+	15 (j) "Agency" refers to the Indiana professional licensing agency
	3004	+	16 under IC 25-1-5.
	3005	+	17 (k) "INSPECT program" means the Indiana scheduled prescription
	3006	+	18 electronic collection and tracking program established by IC 25-1-13-4.
	3007	+	19 SECTION 16. IC 32-22-3-4, AS ADDED BY P.L.156-2022,
	3008	+	20 SECTION 2, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
	3009	+	21 JULY 1, 2022]: Sec. 4. (a) Except as provided in section 0.5 of this
	3010	+	22 chapter, after June 30, 2022, a foreign business entity may not acquire
	3011	+	23 by grant, purchase, devise, descent, or otherwise any agricultural land
	3012	+	24 located within Indiana for the purposes of crop farming or timber
	3013	+	25 production.
	3014	+	26 (b) Except as provided in section 0.5 of this chapter, a foreign
	3015	+	27 business entity that acquired agricultural land located within Indiana
	3016	+	28 for the purposes of crop farming or timber production before July 1,
	3017	+	29 2022, may not grant, sell, or otherwise transfer the agricultural land to
	3018	+	30 any other foreign business entity for the purposes of crop farming or
	3019	+	31 timber production after June 30, 2022.
	3020	+	32 SECTION 17. IC 33-24-6-3, AS AMENDED BY P.L.105-2022,
	3021	+	33 SECTION 43, AND AS AMENDED BY P.L.147-2022, SECTION 4,
	3022	+	34 IS CORRECTED AND AMENDED TO READ AS FOLLOWS
	3023	+	35 [EFFECTIVE JULY 1, 2022]: Sec. 3. (a) The office of judicial
	3024	+	36 administration shall do the following:
	3025	+	37 (1) Examine the administrative and business methods and systems
	3026	+	38 employed in the offices of the clerks of court and other offices
	3027	+	39 related to and serving the courts and make recommendations for
	3028	+	40 necessary improvement.
	3029	+	41 (2) Collect and compile statistical data and other information on
	3030	+	42 the judicial work of the courts in Indiana. All justices of the
	3031	+	2022(ts) IN 418—LS 7237/DI 92 71
	3032	+	1 supreme court, judges of the court of appeals, judges of all trial
	3033	+	2 courts, and any city or town courts, whether having general or
	3034	+	3 special jurisdiction, court clerks, court reporters, and other
	3035	+	4 officers and employees of the courts shall, upon notice by the
	3036	+	5 chief administrative officer and in compliance with procedures
	3037	+	6 prescribed by the chief administrative officer, furnish the chief
	3038	+	7 administrative officer the information as is requested concerning
	3039	+	8 the nature and volume of judicial business. The information must
	3040	+	9 include the following:
	3041	+	10 (A) The volume, condition, and type of business conducted by
	3042	+	11 the courts.
	3043	+	12 (B) The methods of procedure in the courts.
	3044	+	13 (C) The work accomplished by the courts.
	3045	+	14 (D) The receipt and expenditure of public money by and for
	3046	+	15 the operation of the courts.
	3047	+	16 (E) The methods of disposition or termination of cases.
	3048	+	17 (3) Prepare and publish reports, not less than one (1) or more than
	3049	+	18 two (2) times per year, on the nature and volume of judicial work
	3050	+	19 performed by the courts as determined by the information
	3051	+	20 required in subdivision (2).
	3052	+	21 (4) Serve the judicial nominating commission and the judicial
	3053	+	22 qualifications commission in the performance by the commissions
	3054	+	23 of their statutory and constitutional functions.
	3055	+	24 (5) Administer the civil legal aid fund as required by IC 33-24-12.
	3056	+	25 (6) Administer the court technology fund established by section
	3057	+	26 12 of this chapter.
	3058	+	27 (7) By December 31, 2013, develop and implement a standard
	3059	+	28 protocol for sending and receiving court data:
	3060	+	29 (A) between the protective order registry, established by
	3061	+	30 IC 5-2-9-5.5, and county court case management systems;
	3062	+	31 (B) at the option of the county prosecuting attorney, for:
	3063	+	32 (i) a prosecuting attorney's case management system;
	3064	+	33 (ii) a county court case management system; and
	3065	+	34 (iii) a county court case management system developed and
	3066	+	35 operated by the office of judicial administration;
	3067	+	36 to interface with the electronic traffic tickets, as defined by
	3068	+	37 IC 9-30-3-2.5; and
	3069	+	38 (C) between county court case management systems and the
	3070	+	39 case management system developed and operated by the office
	3071	+	40 of judicial administration.
	3072	+	41 The standard protocol developed and implemented under this
	3073	+	42 subdivision shall permit private sector vendors, including vendors
	3074	+	2022(ts) IN 418—LS 7237/DI 92 72
	3075	+	1 providing service to a local system and vendors accessing the
	3076	+	2 system for information, to send and receive court information on
	3077	+	3 an equitable basis and at an equitable cost, and for a case
	3078	+	4 management system developed and operated by the office of
	3079	+	5 judicial administration, must include a searchable field for the
	3080	+	6 name and bail agent license number, if applicable, of the bail
	3081	+	7 agent or a person authorized by the surety that pays bail for an
	3082	+	8 individual as described in IC 35-33-8-3.2.
	3083	+	9 (8) Establish and administer an electronic system for receiving
	3084	+	10 information that relates to certain individuals who may be
	3085	+	11 prohibited from possessing a firearm for the purpose of:
	3086	+	12 (A) transmitting this information to the Federal Bureau of
	3087	+	13 Investigation for inclusion in the NICS; and
	3088	+	14 (B) beginning July 1, 2021, compiling and publishing certain
	3089	+	15 statistics related to the confiscation and retention of firearms
	3090	+	16 as described under section 14 of this chapter.
	3091	+	17 (9) Establish and administer an electronic system for receiving
	3092	+	18 drug related felony conviction information from courts. The office
	3093	+	19 of judicial administration shall notify NPLEx of each drug related
	3094	+	20 felony entered after June 30, 2012, and do the following:
	3095	+	21 (A) Provide NPLEx with the following information:
	3096	+	22 (i) The convicted individual's full name.
	3097	+	23 (ii) The convicted individual's date of birth.
	3098	+	24 (iii) The convicted individual's driver's license number, state
	3099	+	25 personal identification number, or other unique number, if
	3100	+	26 available.
	3101	+	27 (iv) The date the individual was convicted of the felony.
	3102	+	28 Upon receipt of the information from the office of judicial
	3103	+	29 administration, a stop sale alert must be generated through
	3104	+	30 NPLEx for each individual reported under this clause.
	3105	+	31 (B) Notify NPLEx if the felony of an individual reported under
	3106	+	32 clause (A) has been:
	3107	+	33 (i) set aside;
	3108	+	34 (ii) reversed;
	3109	+	35 (iii) expunged; or
	3110	+	36 (iv) vacated.
	3111	+	37 Upon receipt of information under this clause, NPLEx shall
	3112	+	38 remove the stop sale alert issued under clause (A) for the
	3113	+	39 individual.
	3114	+	40 (10) After July 1, 2018, establish and administer an electronic
	3115	+	41 system for receiving from courts felony or misdemeanor
	3116	+	42 conviction information for each felony or misdemeanor described
	3117	+	2022(ts) IN 418—LS 7237/DI 92 73
	3118	+	1 in IC 20-28-5-8(c). The office of judicial administration shall
	3119	+	2 notify the department of education at least one (1) time each week
	3120	+	3 of each felony or misdemeanor described in IC 20-28-5-8(c)
	3121	+	4 entered after July 1, 2018, and do the following:
	3122	+	5 (A) Provide the department of education with the following
	3123	+	6 information:
	3124	+	7 (i) The convicted individual's full name.
	3125	+	8 (ii) The convicted individual's date of birth.
	3126	+	9 (iii) The convicted individual's driver's license number, state
	3127	+	10 personal identification number, or other unique number, if
	3128	+	11 available.
	3129	+	12 (iv) The date the individual was convicted of the felony or
	3130	+	13 misdemeanor.
	3131	+	14 (B) Notify the department of education if the felony or
	3132	+	15 misdemeanor of an individual reported under clause (A) has
	3133	+	16 been:
	3134	+	17 (i) set aside;
	3135	+	18 (ii) reversed; or
	3136	+	19 (iii) vacated.
	3137	+	20 (11) Perform legal and administrative duties for the justices as
	3138	+	21 determined by the justices.
	3139	+	22 (12) Provide staff support for the judicial conference of Indiana
	3140	+	23 established in IC 33-38-9.
	3141	+	24 (13) Work with the United States Department of Veterans Affairs
	3142	+	25 to identify and address the needs of veterans in the court system.
	3143	+	26 (14) If necessary for purposes of IC 35-47-16-1, issue a retired
	3144	+	27 judicial officer an identification card identifying the retired
	3145	+	28 judicial officer as a retired judicial officer.
	3146	+	29 (15) Establish and administer the statewide juvenile justice data
	3147	+	30 aggregation plan established under section 12.5 of this chapter.
	3148	+	31 (b) All forms to be used in gathering data must be approved by the
	3149	+	32 supreme court and shall be distributed to all judges and clerks before
	3150	+	33 the start of each period for which reports are required.
	3151	+	34 (c) The office of judicial administration may adopt rules to
	3152	+	35 implement this section.
	3153	+	36 SECTION 18. IC 33-34-8-1, AS AMENDED BY P.L.106-2022,
	3154	+	37 SECTION 4, AND AS AMENDED BY P.L.174-2022, SECTION 59,
	3155	+	38 IS CORRECTED AND AMENDED TO READ AS FOLLOWS
	3156	+	39 [EFFECTIVE JULY 1, 2022]: Sec. 1. (a) The following fees and costs
	3157	+	40 apply to cases in the small claims court:
	3158	+	41 (1) A township docket fee of five dollars ($5) plus forty-five
	3159	+	42 percent (45%) of the infraction or ordinance violation costs fee
	3160	+	2022(ts) IN 418—LS 7237/DI 92 74
	3161	+	1 under IC 33-37-4-2.
	3162	+	2 (2) The bailiff's service of process by registered or certified mail
	3163	+	3 fee of fifteen dollars ($15) for each service.
	3164	+	4 (3) The cost for the personal service of process by the bailiff or
	3165	+	5 other process server of fifteen dollars ($15) for each service.
	3166	+	6 (4) Witness fees, if any, in the amount provided by IC 33-37-10-3
	3167	+	7 to be taxed and charged in the circuit court.
	3168	+	8 (5) A redocketing fee, if any, of five dollars ($5).
	3169	+	9 (6) A document storage fee under IC 33-37-5-20.
	3170	+	10 (7) An automated record keeping fee under IC 33-37-5-21.
	3171	+	11 (8) A late fee, if any, under IC 33-37-5-22.
	3172	+	12 (9) A public defense administration fee under IC 33-37-5-21.2.
	3173	+	13 (10) A judicial insurance adjustment fee under IC 33-37-5-25.
	3174	+	14 (11) A judicial salaries fee under IC 33-37-5-26.
	3175	+	15 (12) A court administration fee under IC 33-37-5-27.
	3176	+	16 (13) Before July 1, 2022, 2025, a pro bono legal services fee
	3177	+	17 under IC 33-37-5-31.
	3178	+	18 (14) A sheriff's service of process fee under IC 33-37-5-15 for
	3179	+	19 each service of process performed outside Marion County.
	3180	+	20 The docket fee and the cost for the initial service of process shall be
	3181	+	21 paid at the institution of a case. The cost of service after the initial
	3182	+	22 service shall be assessed and paid after service has been made. The
	3183	+	23 cost of witness fees shall be paid before the witnesses are called.
	3184	+	24 (b) If the amount of the township docket fee computed under
	3185	+	25 subsection (a)(1) is not equal to a whole number, the amount shall be
	3186	+	26 rounded to the next highest whole number.
	3187	+	27 SECTION 19. IC 34-18-3-2, AS AMENDED BY P.L.69-2022,
	3188	+	28 SECTION 12, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
	3189	+	29 MARCH 13, 2020 (RETROACTIVE)]: Sec. 2. (a) Except as provided
	3190	+	30 in subsection (b), for a health care provider to be qualified under this
	3191	+	31 article, the health care provider or the health care provider's insurance
	3192	+	32 carrier shall:
	3193	+	33 (1) cause to be filed with the commissioner proof of financial
	3194	+	34 responsibility established under IC 34-18-4; and
	3195	+	35 (2) pay the surcharge assessed on all health care providers under
	3196	+	36 IC 34-18-5.
	3197	+	37 (b) A health care provider who has a temporary license under
	3198	+	38 IC 25-1-21 IC 25-1-5.7 is qualified under this article while the
	3199	+	39 temporary license is in effect.
	3200	+	40 SECTION 20. IC 34-18-3-3, AS AMENDED BY P.L.69-2022,
	3201	+	41 SECTION 13, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
	3202	+	42 MARCH 13, 2020 (RETROACTIVE)]: Sec. 3. (a) Except as provided
	3203	+	2022(ts) IN 418—LS 7237/DI 92 75
	3204	+	1 in subsection (b), the officers, agents, and employees of a health care
	3205	+	2 provider, while acting in the course and scope of their employment,
	3206	+	3 may be qualified under this chapter if the following conditions are met:
	3207	+	4 (1) The officers, agents, and employees are individually named or
	3208	+	5 are members of a named class in the proof of financial
	3209	+	6 responsibility filed by the health care provider under IC 34-18-4.
	3210	+	7 (2) The surcharge assessed under IC 34-18-5 is paid.
	3211	+	8 (b) An officer, agent, or employee of a health care provider who has
	3212	+	9 a temporary license under IC 25-1-21 IC 25-1-5.7 is qualified under
	3213	+	10 this article while the temporary license is in effect.
	3214	+	11 SECTION 21. IC 34-26-5-10, AS AMENDED BY P.L.159-2022,
	3215	+	12 SECTION 3, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
	3216	+	13 JULY 1, 2022]: Sec. 10. (a) Except as provided in subsection (b), If a
	3217	+	14 court issues:
	3218	+	15 (1) an order for protection ex parte effective for a period
	3219	+	16 described under section 9(f) of this chapter; or
	3220	+	17 (2) a modification of an order for protection ex parte effective for
	3221	+	18 a period described under section 9(f) of this chapter;
	3222	+	19 and provides relief under section 9(c) of this chapter, upon a request by
	3223	+	20 either party at any time after service of the order or modification, the
	3224	+	21 court shall set a date for a hearing on the petition. Except as provided
	3225	+	22 in subsection (c), the hearing must be held not more than thirty (30)
	3226	+	23 days after the request for a hearing is filed unless continued by the
	3227	+	24 court for good cause shown. The court shall notify both parties by first
	3228	+	25 class mail of the date and time of the hearing. A party may only request
	3229	+	26 one (1) hearing on a petition under this subsection.
	3230	+	27 (b) If a court issues:
	3231	+	28 (1) an order for protection ex parte effective for a period
	3232	+	29 described under section 9(g) of this chapter; or
	3233	+	30 (2) a modification of an order for protection ex parte effective for
	3234	+	31 a period described under section 9(g) of this chapter;
	3235	+	32 and provides relief under section 9(c) of this chapter, upon a request by
	3236	+	33 either party not more than thirty (30) days after service of the order or
	3237	+	34 modification, the court shall set a date for a hearing on the petition.
	3238	+	35 Except as provided in subsection (c), the hearing must be held not more
	3239	+	36 than thirty (30) days after the request for a hearing is filed unless
	3240	+	37 continued by the court for good cause shown. The court shall notify
	3241	+	38 both parties by first class mail of the date and time of the hearing. A
	3242	+	39 party may only request one (1) hearing on a petition under this
	3243	+	40 subsection.
	3244	+	41 (c) A court shall set a date for a hearing on the petition not more
	3245	+	42 than thirty (30) days after the filing of the petition if a court issues an
	3246	+	2022(ts) IN 418—LS 7237/DI 92 76
	3247	+	1 order for protection ex parte or a modification of an order of protection
	3248	+	2 ex parte and:
	3249	+	3 (1) a petitioner requests or the court provides relief under section
	3250	+	4 9(c)(3), 9(c)(5), 9(c)(6), 9(c)(7), or 9(c)(8) of this chapter; or
	3251	+	5 (2) a petitioner requests relief under section 9(d)(2), 9(d)(3), or
	3252	+	6 9(d)(4) of this chapter.
	3253	+	7 The hearing must be given precedence over all matters pending in the
	3254	+	8 court except older matters of the same character.
	3255	+	9 (d) In a hearing under this section:
	3256	+	10 (1) relief under section 9 of this chapter is available; and
	3257	+	11 (2) if a respondent seeks relief concerning an issue not raised by
	3258	+	12 a petitioner, the court may continue the hearing at the petitioner's
	3259	+	13 request.
	3260	+	14 SECTION 22. IC 34-30-2-101.7, AS ADDED BY P.L.149-2022,
	3261	+	15 SECTION 20, IS REPEALED [EFFECTIVE JULY 1, 2022]. Sec.
	3262	+	16 101.7. IC 25-35.6-5-8 (Concerning members, officers, executive
	3263	+	17 director, employees, and representatives of the audiology and
	3264	+	18 speech-language pathology compact commission).
	3265	+	19 SECTION 23. IC 34-30-2.1-53, AS ADDED BY P.L.105-2022,
	3266	+	20 SECTION 12, IS REPEALED [EFFECTIVE JANUARY 1, 2023]. Sec.
	3267	+	21 53. IC 6-1.1-12-2 (Concerning a closing agent for failure to perform
	3268	+	22 certain tasks for purposes of obtaining a property tax deduction for the
	3269	+	23 property).
	3270	+	24 SECTION 24. IC 34-30-2.1-386.5 IS ADDED TO THE INDIANA
	3271	+	25 CODE AS A NEW SECTION TO READ AS FOLLOWS
	3272	+	26 [EFFECTIVE JULY 1, 2022]: Sec. 386.5. IC 25-35.6-5-8 (Concerning
	3273	+	27 members, officers, executive director, employees, and
	3274	+	28 representatives of the audiology and speech-language pathology
	3275	+	29 compact commission).
	3276	+	30 SECTION 25. [EFFECTIVE JULY 1, 2022] (a) The general
	3277	+	31 assembly recognizes that SEA 80-2022 (P.L.105-2022):
	3278	+	32 (1) repeals IC 34-30-2; and
	3279	+	33 (2) relocates the contents of IC 34-30-2 to IC 34-30-2.1;
	3280	+	34 effective July 1, 2022.
	3281	+	35 (b) The general assembly also recognizes that several acts
	3282	+	36 enacted in the 2022 legislative session added new sections to
	3283	+	37 IC 34-30-2 or amended sections within IC 34-30-2. The general
	3284	+	38 assembly intends to repeal IC 34-30-2 effective July 1, 2022. Except
	3285	+	39 as set forth in subsections (c) and (d), conflict resolution between
	3286	+	40 those acts and SEA 80-2022 (P.L.105-2022) was enacted in SEA
	3287	+	41 80-2022 (P.L.105-2022).
	3288	+	42 (c) SEA 5-2022 (P.L.149-2022) adds IC 34-30-2-101.7 effective
	3289	+	2022(ts) IN 418—LS 7237/DI 92 77
	3290	+	1 July 1, 2022. This act:
	3291	+	2 (1) repeals IC 34-30-2-101.7, as added by SEA 5-2022
	3292	+	3 (P.L.149-2022); and
	3293	+	4 (2) relocates the text of that section to a new
	3294	+	5 IC 34-30-2.1-386.5;
	3295	+	6 effective July 1, 2022.
	3296	+	7 (d) HEA 1260-2022 (P.L.174-2022) amends IC 34-30-2-16.6
	3297	+	8 effective January 1, 2023. IC 34-30-2-16.6 was relocated by SEA
	3298	+	9 80-2022 (P.L.105-2022) to IC 34-30-2.1-53 effective July 1, 2022.
	3299	+	10 This bill repeals IC 34-30-2-16.6 effective January 1, 2023, to
	3300	+	11 effectuate the amendment of IC 34-30-2-16.6 intended by HEA
	3301	+	12 1260-2022.
	3302	+	13 (e) This SECTION expires December 31, 2022.
	3303	+	14 SECTION 26. An emergency is declared for this act.
	3304	+	2022(ts) IN 418—LS 7237/DI 92