First Regular Session of the 123rd General Assembly (2023)
PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana
Constitution) is being amended, the text of the existing provision will appear in this style type,
additions will appear in this style type, and deletions will appear in this style type.
Additions: Whenever a new statutory provision is being enacted (or a new constitutional
provision adopted), the text of the new provision will appear in this style type. Also, the
word NEW will appear in that style type in the introductory clause of each SECTION that adds
a new provision to the Indiana Code or the Indiana Constitution.
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between statutes enacted by the 2022 Regular Session of the General Assembly.
SENATE ENROLLED ACT No. 3
AN ACT concerning taxation.
Be it enacted by the General Assembly of the State of Indiana:
SECTION 1. [EFFECTIVE UPON PASSAGE] (a) As used in this
SECTION, "task force" refers to the state and local tax review task
force established by subsection (b).
(b) The state and local tax review task force is established.
(c) The task force consists of the following members:
(1) The chairperson of the senate tax and fiscal policy
committee.
(2) The ranking minority member of the senate tax and fiscal
policy committee.
(3) The chairperson of the senate appropriations committee.
(4) The ranking minority member of the senate
appropriations committee.
(5) The chairperson of the house ways and means committee.
(6) One (1) member of the house ways and means committee
who is a member of the majority party of the house, appointed
by the speaker of the house of representatives.
(7) The ranking minority member of the house ways and
means committee.
(8) One (1) member of the house ways and means committee
who is a member of the minority party of the house, appointed
by the minority leader of the house of representatives.
(9) The director of the office of management and budget.
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(10) The director of the budget agency.
(11) The public finance director of the Indiana finance
authority.
(12) One (1) member who is an economist employed at a state
educational institution (as defined in IC 21-7-13-32),
appointed jointly by the president pro tempore of the senate
and the speaker of the house of representatives.
(d) If a vacancy occurs, the appointing authority that appointed
the member whose position is vacant shall appoint an individual to
fill the vacancy.
(e) Not later than July 1, 2023, the:
(1) chairperson of the legislative council shall select a member
of the task force to serve as the chairperson of the task force;
and
(2) vice chairperson of the legislative council shall select a
member of the task force to serve as the vice chairperson of
the task force.
The members selected under subdivisions (1) and (2) shall serve as
chairperson and vice chairperson until May 1, 2024. Beginning
May 1, 2024, the member initially appointed under subdivision (2)
shall instead serve as the chairperson of the task force, and the
member initially appointed under subdivision (1) shall instead
serve as the vice chairperson of the task force.
(f) The following apply to the mileage, per diem, and travel
expenses for members of the task force:
(1) Each member of the task force who is a state employee is
entitled to reimbursement for traveling expenses as provided
under IC 4-13-1-4 and other expenses actually incurred in
connection with the member's duties as provided in the state
policies and procedures established by the Indiana
department of administration and approved by the budget
agency.
(2) Each member of the task force who is a member of the
general assembly or who is not a state employee is entitled to
receive the same per diem, mileage, and travel allowances
paid to individuals who serve as legislative and lay members,
respectively, of interim study committees established by the
legislative council.
(g) The task force shall review the following:
(1) The state's near term and long term financial outlook and
overall fiscal position.
(2) The state's appropriation backed debt obligations.
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(3) The funded status of pension funds managed by the state,
including methods to reduce the unfunded actuarial accrued
liability of the pre-1996 account within the Indiana state
teachers' retirement fund.
(4) The individual income tax, including methods to reduce or
eliminate the individual income tax.
(5) The corporate income tax.
(6) The state gross retail and use tax, including a review of the
state gross retail tax base.
(7) The property tax, including methods to reduce or
eliminate the tax on homestead properties and reduce or
eliminate the tax on business personal property.
(8) Local option taxes, including the local income tax, food
and beverage taxes, and innkeeper's taxes.
(h) The legislative services agency shall provide staff support to
the task force.
(i) The meetings of the task force must be held in public as
provided under IC 5-14-1.5. However, the task force is permitted
to meet in executive session as determined necessary by the
chairperson of the task force.
(j) The task force shall meet at least four (4) times in calendar
year 2023, and at least four (4) times in calendar year 2024 at the
call of the chairperson.
(k) On or before December 1, 2024, the task force shall prepare
and submit a report to the legislative council, in an electronic
format under IC 5-14-6, that sets forth the topics reviewed by the
task force and the task force's findings and recommendations.
(l) This SECTION expires June 30, 2025.
SECTION 2. An emergency is declared for this act.
SEA 3 — CC 1 President of the Senate
President Pro Tempore
Speaker of the House of Representatives
Governor of the State of Indiana
Date: Time:
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