*SB0037.2*
Reprinted
January 24, 2023
SENATE BILL No. 37
_____
DIGEST OF SB 37 (Updated January 23, 2023 2:49 pm - DI 120)
Citations Affected: IC 6-1.1; IC 6-9.
Synopsis: Food and beverage taxes. Requires each local unit that
imposes a food and beverage tax to annually report information
concerning distributions and expenditures of amounts received from
the food and beverage tax. Provides that food and beverage taxes
currently authorized under IC 6-9 and that do not otherwise contain an
expiration date (other than the stadium and convention building
authority food and beverage tax and the historic hotels food and
beverage tax) shall expire on the later of: (1) January 1, 2045; or (2) the
date on which all bonds or lease agreements outstanding on May 7,
2023, are completely paid. Requires each local unit that imposes a food
and beverage tax that is subject to the expiration provision to provide
to the department of local government finance (department) a list of
each bond or lease agreement outstanding on May 7, 2023, and the date
on which each will be completely paid. Requires the department to
publish the information on the gateway website. Declares the intention
of the general assembly to only authorize local units to impose new
food and beverage taxes based on specified criteria.
Effective: Upon passage.
Gaskill, Holdman
January 9, 2023, read first time and referred to Committee on Tax and Fiscal Policy.
January 17, 2023, amended, reported favorably — Do Pass.
January 23, 2023, read second time, amended, ordered engrossed.
SB 37—LS 6363/DI 129 Reprinted
January 24, 2023
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.
Conflict reconciliation: Text in a statute in this style type or this style type reconciles conflicts
between statutes enacted by the 2022 Regular Session of the General Assembly.
SENATE BILL No. 37
A BILL FOR AN ACT to amend the Indiana Code concerning
taxation.
Be it enacted by the General Assembly of the State of Indiana:
1 SECTION 1. IC 6-1.1-30-18 IS ADDED TO THE INDIANA CODE
2 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE
3 UPON PASSAGE]: Sec. 18. (a) Before March 1, 2024, and before
4 March 1 of every year thereafter, each local unit that imposes a
5 food and beverage tax under IC 6-9 shall provide a report to the
6 department of local government finance that includes:
7 (1) every expenditure of funds by the local unit;
8 (2) each local governmental entity, or instrumentality of a
9 local governmental entity, that received a distribution; and
10 (3) every expenditure of funds by each local governmental
11 entity described in subdivision (2);
12 from amounts received from the food and beverage tax imposed by
13 the local unit during the previous calendar year.
14 (b) The report required under subsection (a) must include for
15 each expenditure, distribution, or payment:
16 (1) the date and amount of the check, expenditure,
17 distribution, or payment;
SB 37—LS 6363/DI 129 2
1 (2) the payee or recipient;
2 (3) the specific purpose, including whether the check,
3 expenditure, distribution, or payment was for an employee
4 salary or a capital project; and
5 (4) if applicable, a description of the project for which the
6 check, expenditure, distribution, or payment was made.
7 (c) The report required under subsection (a) must be in a format
8 and on a form prescribed by the department of local government
9 finance.
10 (d) The department of local government finance shall post a
11 report received under subsection (a) on the department's computer
12 gateway.
13 (e) The requirements under subsection (a) do not apply to taxes
14 collected under:
15 (1) IC 6-9-12 that are distributed to the capital improvement
16 board of managers created by IC 36-10-9-3;
17 (2) IC 6-9-35 that are distributed to the capital improvement
18 board of managers created by IC 36-10-9-3; and
19 (3) IC 6-9-33 that are distributed to the capital improvement
20 board of managers created by IC 36-10-8.
21 SECTION 2. IC 6-9-20-12 IS ADDED TO THE INDIANA CODE
22 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE
23 UPON PASSAGE]: Sec. 12. (a) The tax authorized under this
24 chapter expires on the later of:
25 (1) January 1, 2045; or
26 (2) the date on which all bonds or lease agreements
27 outstanding on May 7, 2023, for which a pledge of tax revenue
28 is made under this chapter are completely paid.
29 (b) Not later than December 31, 2023, the fiscal officer of the
30 county shall provide to the department of local government
31 finance:
32 (1) a list of each bond or lease agreement outstanding on May
33 7, 2023, for which a pledge of tax revenue is made under this
34 chapter; and
35 (2) the date on which each bond or lease agreement identified
36 in subdivision (1) will be completely paid.
37 The department of local government finance shall publish the
38 information received under this subsection on the department's
39 interactive and searchable website containing local government
40 information (the Indiana gateway for governmental units).
41 SECTION 3. IC 6-9-21-10 IS ADDED TO THE INDIANA CODE
42 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE
SB 37—LS 6363/DI 129 3
1 UPON PASSAGE]: Sec. 10. (a) The tax authorized under this
2 chapter expires on the later of:
3 (1) January 1, 2045; or
4 (2) the date on which all bonds or lease agreements
5 outstanding on May 7, 2023, for which a pledge of tax revenue
6 is made under this chapter are completely paid.
7 (b) Not later than December 31, 2023, the fiscal officer of the
8 county shall provide to the department of local government
9 finance:
10 (1) a list of each bond or lease agreement outstanding on May
11 7, 2023, for which a pledge of tax revenue is made under this
12 chapter; and
13 (2) the date on which each bond or lease agreement identified
14 in subdivision (1) will be completely paid.
15 The department of local government finance shall publish the
16 information received under this subsection on the department's
17 interactive and searchable website containing local government
18 information (the Indiana gateway for governmental units).
19 SECTION 4. IC 6-9-24-10 IS ADDED TO THE INDIANA CODE
20 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE
21 UPON PASSAGE]: Sec. 10. (a) The tax authorized under this
22 chapter expires on the later of:
23 (1) January 1, 2045; or
24 (2) the date on which all bonds or lease agreements
25 outstanding on May 7, 2023, for which a pledge of tax revenue
26 is made under this chapter are completely paid.
27 (b) Not later than December 31, 2023, the fiscal officer of the
28 municipality shall provide to the department of local government
29 finance:
30 (1) a list of each bond or lease agreement outstanding on May
31 7, 2023, for which a pledge of tax revenue is made under this
32 chapter; and
33 (2) the date on which each bond or lease agreement identified
34 in subdivision (1) will be completely paid.
35 The department of local government finance shall publish the
36 information received under this subsection on the department's
37 interactive and searchable website containing local government
38 information (the Indiana gateway for governmental units).
39 SECTION 5. IC 6-9-25-16 IS ADDED TO THE INDIANA CODE
40 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE
41 UPON PASSAGE]: Sec. 16. (a) Subject to section 3(d) of this
42 chapter, the tax authorized under this chapter expires on the later
SB 37—LS 6363/DI 129 4
1 of:
2 (1) January 1, 2045; or
3 (2) the date on which all bonds or lease agreements
4 outstanding on May 7, 2023, for which a pledge of tax revenue
5 is made under this chapter are completely paid.
6 (b) Not later than December 31, 2023, the fiscal officer of the
7 county shall provide to the department of local government
8 finance:
9 (1) a list of each bond or lease agreement outstanding on May
10 7, 2023, for which a pledge of tax revenue is made under this
11 chapter; and
12 (2) the date on which each bond or lease agreement identified
13 in subdivision (1) will be completely paid.
14 The department of local government finance shall publish the
15 information received under this subsection on the department's
16 interactive and searchable website containing local government
17 information (the Indiana gateway for governmental units).
18 SECTION 6. IC 6-9-26-17 IS ADDED TO THE INDIANA CODE
19 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE
20 UPON PASSAGE]: Sec. 17. (a) The tax authorized under this
21 chapter expires on the later of:
22 (1) January 1, 2045; or
23 (2) the date on which all bonds or lease agreements
24 outstanding on May 7, 2023, for which a pledge of tax revenue
25 is made under this chapter are completely paid.
26 (b) Not later than December 31, 2023, the fiscal officer of the
27 county shall provide to the department of local government
28 finance:
29 (1) a list of each bond or lease agreement outstanding on May
30 7, 2023, for which a pledge of tax revenue is made under this
31 chapter; and
32 (2) the date on which each bond or lease agreement identified
33 in subdivision (1) will be completely paid.
34 The department of local government finance shall publish the
35 information received under this subsection on the department's
36 interactive and searchable website containing local government
37 information (the Indiana gateway for governmental units).
38 SECTION 7. IC 6-9-27-11 IS ADDED TO THE INDIANA CODE
39 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE
40 UPON PASSAGE]: Sec. 11. (a) A tax authorized under this chapter
41 expires on the later of:
42 (1) January 1, 2045; or
SB 37—LS 6363/DI 129 5
1 (2) the date on which all bonds or lease agreements
2 outstanding on May 7, 2023, for which a pledge of tax revenue
3 is made under this chapter are completely paid.
4 (b) Not later than December 31, 2023, the fiscal officer of the
5 municipality shall provide to the department of local government
6 finance:
7 (1) a list of each bond or lease agreement outstanding on May
8 7, 2023, for which a pledge of tax revenue is made under this
9 chapter; and
10 (2) the date on which each bond or lease agreement identified
11 in subdivision (1) will be completely paid.
12 The department of local government finance shall publish the
13 information received under this subsection on the department's
14 interactive and searchable website containing local government
15 information (the Indiana gateway for governmental units).
16 SECTION 8. IC 6-9-29.5-0.5 IS ADDED TO THE INDIANA
17 CODE AS A NEW SECTION TO READ AS FOLLOWS
18 [EFFECTIVE UPON PASSAGE]: Sec. 0.5. (a) As used in this section,
19 "local unit" means a county, city, or town.
20 (b) It is the declared intention of the general assembly to only
21 authorize a local unit to impose a new food and beverage tax under
22 this article based on the following criteria:
23 (1) Food and beverage tax revenue should only be used for
24 tourism or quality of life purposes, including but not limited
25 to:
26 (A) mixed use development projects;
27 (B) quality public spaces;
28 (C) broadband;
29 (D) multiple transportation options;
30 (E) multiple housing options;
31 (F) revitalization of historic, blighted, or vacant properties;
32 (G) arts, culture, and creativity; and
33 (H) recreation and green spaces.
34 (2) The fiscal body of a local unit wishing to impose a new
35 food and beverage tax after June 30, 2023, must first adopt a
36 resolution requesting the general assembly to enact legislation
37 to authorize the food and beverage tax.
38 (3) The general assembly should give preference to requests
39 from local units in which the fiscal body of the local unit has
40 held a series of public hearings on the imposition of a new
41 food and beverage tax in the community before adopting the
42 resolution to request the general assembly to enact legislation
SB 37—LS 6363/DI 129 6
1 authorizing the tax under subdivision (2).
2 (4) Any new food and beverage tax authorized under this
3 article must expire on January 1 of the year following the
4 twentieth calendar year in which the food and beverage tax is
5 imposed during any part of the year.
6 (5) A local unit that imposes a new food and beverage tax
7 shall be subject to the reporting requirements set forth in
8 IC 6-1.1-30-18.
9 SECTION 9. IC 6-9-36-9 IS ADDED TO THE INDIANA CODE
10 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE
11 UPON PASSAGE]: Sec. 9. (a) A tax authorized under this chapter
12 expires on the later of:
13 (1) January 1, 2045; or
14 (2) the date on which all bonds or lease agreements
15 outstanding on May 7, 2023, for which a pledge of tax revenue
16 is made under this chapter are completely paid.
17 (b) Not later than December 31, 2023, each fiscal officer of a
18 county that imposes a food and beverage tax under this chapter
19 shall provide to the department of local government finance:
20 (1) a list of each bond or lease agreement outstanding on May
21 7, 2023, for which a pledge of tax revenue is made under this
22 chapter; and
23 (2) the date on which each bond or lease agreement identified
24 in subdivision (1) will be completely paid.
25 The department of local government finance shall publish the
26 information received under this subsection on the department's
27 interactive and searchable website containing local government
28 information (the Indiana gateway for governmental units).
29 SECTION 10. IC 6-9-38-27 IS ADDED TO THE INDIANA CODE
30 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE
31 UPON PASSAGE]: Sec. 27. (a) Subject to section 26 of this chapter,
32 a tax authorized under this chapter expires on the later of:
33 (1) January 1, 2045; or
34 (2) the date on which all bonds or lease agreements
35 outstanding on May 7, 2023, for which a pledge of tax revenue
36 is made under this chapter are completely paid.
37 (b) Not later than December 31, 2023, the fiscal officer of the
38 county and the fiscal officer of each unit that imposes a food and
39 beverage tax under this chapter shall provide to the department of
40 local government finance:
41 (1) a list of each bond or lease agreement outstanding on May
42 7, 2023, for which a pledge of tax revenue is made under this
SB 37—LS 6363/DI 129 7
1 chapter; and
2 (2) the date on which each bond or lease agreement identified
3 in subdivision (1) will be completely paid.
4 The department of local government finance shall publish the
5 information received under this subsection on the department's
6 interactive and searchable website containing local government
7 information (the Indiana gateway for governmental units).
8 SECTION 11. IC 6-9-40-12 IS ADDED TO THE INDIANA CODE
9 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE
10 UPON PASSAGE]: Sec. 12. (a) The tax authorized under this
11 chapter expires on the later of:
12 (1) January 1, 2045; or
13 (2) the date on which all bonds or lease agreements
14 outstanding on May 7, 2023, for which a pledge of tax revenue
15 is made under this chapter are completely paid.
16 (b) Not later than December 31, 2023, the fiscal officer of the
17 county and the fiscal officer of the city of Angola shall provide to
18 the department of local government finance:
19 (1) a list of each bond or lease agreement outstanding on May
20 7, 2023, for which a pledge of tax revenue is made under this
21 chapter; and
22 (2) the date on which each bond or lease agreement identified
23 in subdivision (1) will be completely paid.
24 The department of local government finance shall publish the
25 information received under this subsection on the department's
26 interactive and searchable website containing local government
27 information (the Indiana gateway for governmental units).
28 SECTION 12. IC 6-9-41-17 IS ADDED TO THE INDIANA CODE
29 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE
30 UPON PASSAGE]: Sec. 17. (a) The tax authorized under this
31 chapter expires on the later of:
32 (1) January 1, 2045; or
33 (2) the date on which all bonds or lease agreements
34 outstanding on May 7, 2023, for which a pledge of tax revenue
35 is made under this chapter are completely paid.
36 (b) Not later than December 31, 2023, the fiscal officer of the
37 county and the fiscal officer of the city shall provide to the
38 department of local government finance:
39 (1) a list of each bond or lease agreement outstanding on May
40 7, 2023, for which a pledge of tax revenue is made under this
41 chapter; and
42 (2) the date on which each bond or lease agreement identified
SB 37—LS 6363/DI 129 8
1 in subdivision (1) will be completely paid.
2 The department of local government finance shall publish the
3 information received under this subsection on the department's
4 interactive and searchable website containing local government
5 information (the Indiana gateway for governmental units).
6 SECTION 13. IC 6-9-43-10 IS ADDED TO THE INDIANA CODE
7 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE
8 UPON PASSAGE]: Sec. 10. (a) The tax authorized under this
9 chapter expires on the later of:
10 (1) January 1, 2045; or
11 (2) the date on which all bonds or lease agreements
12 outstanding on May 7, 2023, for which a pledge of tax revenue
13 is made under this chapter are completely paid.
14 (b) Not later than December 31, 2023, the fiscal officer of the
15 town shall provide to the department of local government finance:
16 (1) a list of each bond or lease agreement outstanding on May
17 7, 2023, for which a pledge of tax revenue is made under this
18 chapter; and
19 (2) the date on which each bond or lease agreement identified
20 in subdivision (1) will be completely paid.
21 The department of local government finance shall publish the
22 information received under this subsection on the department's
23 interactive and searchable website containing local government
24 information (the Indiana gateway for governmental units).
25 SECTION 14. IC 6-9-44-11 IS ADDED TO THE INDIANA CODE
26 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE
27 UPON PASSAGE]: Sec. 11. (a) The tax authorized under this
28 chapter expires on the later of:
29 (1) January 1, 2045; or
30 (2) the date on which all bonds or lease agreements
31 outstanding on May 7, 2023, for which a pledge of tax revenue
32 is made under this chapter are completely paid.
33 (b) Not later than December 31, 2023, the fiscal officer of the
34 town shall provide to the department of local government finance:
35 (1) a list of each bond or lease agreement outstanding on May
36 7, 2023, for which a pledge of tax revenue is made under this
37 chapter; and
38 (2) the date on which each bond or lease agreement identified
39 in subdivision (1) will be completely paid.
40 The department of local government finance shall publish the
41 information received under this subsection on the department's
42 interactive and searchable website containing local government
SB 37—LS 6363/DI 129 9
1 information (the Indiana gateway for governmental units).
2 SECTION 15. IC 6-9-45-11 IS ADDED TO THE INDIANA CODE
3 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE
4 UPON PASSAGE]: Sec. 11. (a) The tax authorized under this
5 chapter expires on the later of:
6 (1) January 1, 2045; or
7 (2) the date on which all bonds or lease agreements
8 outstanding on May 7, 2023, for which a pledge of tax revenue
9 is made under this chapter are completely paid.
10 (b) Not later than December 31, 2023, the fiscal officer of the
11 town shall provide to the department of local government finance:
12 (1) a list of each bond or lease agreement outstanding on May
13 7, 2023, for which a pledge of tax revenue is made under this
14 chapter; and
15 (2) the date on which each bond or lease agreement identified
16 in subdivision (1) will be completely paid.
17 The department of local government finance shall publish the
18 information received under this subsection on the department's
19 interactive and searchable website containing local government
20 information (the Indiana gateway for governmental units).
21 SECTION 16. IC 6-9-47.5-11 IS ADDED TO THE INDIANA
22 CODE AS A NEW SECTION TO READ AS FOLLOWS
23 [EFFECTIVE UPON PASSAGE]: Sec. 11. (a) The tax authorized
24 under this chapter expires on the later of:
25 (1) January 1, 2045; or
26 (2) the date on which all bonds or lease agreements
27 outstanding on May 7, 2023 for which a pledge of tax revenue
28 is made under this chapter are completely paid.
29 (b) Not later than December 31, 2023, the fiscal officer of the
30 county shall provide to the department of local government
31 finance:
32 (1) a list of each bond or lease agreement outstanding on May
33 7, 2023, for which a pledge of tax revenue is made under this
34 chapter; and
35 (2) the date on which each bond or lease agreement identified
36 in subdivision (1) will be completely paid.
37 The department of local government finance shall publish the
38 information received under this subsection on the department's
39 interactive and searchable website containing local government
40 information (the Indiana gateway for governmental units).
41 SECTION 17. IC 6-9-49-11 IS ADDED TO THE INDIANA CODE
42 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE
SB 37—LS 6363/DI 129 10
1 UPON PASSAGE]: Sec. 11. (a) The tax authorized under this
2 chapter expires on the later of:
3 (1) January 1, 2045; or
4 (2) the date on which all bonds or lease agreements
5 outstanding on May 7, 2023, for which a pledge of tax revenue
6 is made under this chapter are completely paid.
7 (b) Not later than December 31, 2023, the fiscal officer of the
8 city shall provide to the department of local government finance:
9 (1) a list of each bond or lease agreement outstanding on May
10 7, 2023, for which a pledge of tax revenue is made under this
11 chapter; and
12 (2) the date on which each bond or lease agreement identified
13 in subdivision (1) will be completely paid.
14 The department of local government finance shall publish the
15 information received under this subsection on the department's
16 interactive and searchable website containing local government
17 information (the Indiana gateway for governmental units).
18 SECTION 18. IC 6-9-50-11 IS ADDED TO THE INDIANA CODE
19 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE
20 UPON PASSAGE]: Sec. 11. (a) The tax authorized under this
21 chapter expires on the later of:
22 (1) January 1, 2045; or
23 (2) the date on which all bonds or lease agreements
24 outstanding on May 7, 2023, for which a pledge of tax revenue
25 is made under this chapter are completely paid.
26 (b) Not later than December 31, 2023, the fiscal officer of the
27 town shall provide to the department of local government finance:
28 (1) a list of each bond or lease agreement outstanding on May
29 7, 2023, for which a pledge of tax revenue is made under this
30 chapter; and
31 (2) the date on which each bond or lease agreement identified
32 in subdivision (1) will be completely paid.
33 The department of local government finance shall publish the
34 information received under this subsection on the department's
35 interactive and searchable website containing local government
36 information (the Indiana gateway for governmental units).
37 SECTION 19. IC 6-9-51-11 IS ADDED TO THE INDIANA CODE
38 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE
39 UPON PASSAGE]: Sec. 11. (a) The tax authorized under this
40 chapter expires on the later of:
41 (1) January 1, 2045; or
42 (2) the date on which all bonds or lease agreements
SB 37—LS 6363/DI 129 11
1 outstanding on May 7, 2023, for which a pledge of tax revenue
2 is made under this chapter are completely paid.
3 (b) Not later than December 31, 2023, the fiscal officer of the
4 city shall provide to the department of local government finance:
5 (1) a list of each bond or lease agreement outstanding on May
6 7, 2023, for which a pledge of tax revenue is made under this
7 chapter; and
8 (2) the date on which each bond or lease agreement identified
9 in subdivision (1) will be completely paid.
10 The department of local government finance shall publish the
11 information received under this subsection on the department's
12 interactive and searchable website containing local government
13 information (the Indiana gateway for governmental units).
14 SECTION 20. IC 6-9-52-11 IS ADDED TO THE INDIANA CODE
15 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE
16 UPON PASSAGE]: Sec. 11. (a) The tax authorized under this
17 chapter expires on:
18 (1) January 1, 2045; or
19 (2) the date on which all bonds or lease agreements
20 outstanding on May 7, 2023, for which a pledge of tax revenue
21 is made under this chapter are completely paid.
22 (b) Not later than December 31, 2023, the fiscal officer of the
23 town shall provide to the department of local government finance:
24 (1) a list of each bond or lease agreement outstanding on May
25 7, 2023, for which a pledge of tax revenue is made under this
26 chapter; and
27 (2) the date on which each bond or lease agreement identified
28 in subdivision (1) will be completely paid.
29 The department of local government finance shall publish the
30 information received under this subsection on the department's
31 interactive and searchable website containing local government
32 information (the Indiana gateway for governmental units).
33 SECTION 21. An emergency is declared for this act.
SB 37—LS 6363/DI 129 12
COMMITTEE REPORT
Madam President: The Senate Committee on Tax and Fiscal Policy,
to which was referred Senate Bill No. 37, has had the same under
consideration and begs leave to report the same back to the Senate with
the recommendation that said bill be AMENDED as follows:
Page 2, line 17, delete "2043;" and insert "2045;".
Page 2, line 37, delete "2043;" and insert "2045;".
Page 3, line 15, delete "2043;" and insert "2045;".
Page 3, line 36, delete "2043;" and insert "2045;".
Page 4, line 14, delete "2043;" and insert "2045;".
Page 4, line 34, delete "2043;" and insert "2045;".
Page 6, line 5, delete "2043;" and insert "2045;".
Page 6, line 25, delete "2043;" and insert "2045;".
Page 7, line 4, delete "2043;" and insert "2045;".
Page 7, line 24, delete "2043;" and insert "2045;".
Page 8, line 2, delete "2043;" and insert "2045;".
Page 8, line 21, delete "2043;" and insert "2045;".
Page 8, line 40, delete "2043;" and insert "2045;".
Page 9, line 17, delete "2043;" and insert "2045;".
Page 9, line 37, delete "2043;" and insert "2045;".
Page 10, line 14, delete "2043;" and insert "2045;".
Page 10, line 33, delete "2043;" and insert "2045;".
Page 11, line 10, delete "2043;" and insert "2045;".
and when so amended that said bill do pass.
(Reference is to SB 37 as introduced.)
HOLDMAN, Chairperson
Committee Vote: Yeas 10, Nays 1.
_____
SENATE MOTION
Madam President: I move that Senate Bill 37 be amended to read as
follows:
Page 2, between lines 12 and 13, begin a new paragraph and insert:
"(e) The requirements under subsection (a) do not apply to taxes
collected under:
(1) IC 6-9-12 that are distributed to the capital improvement
board of managers created by IC 36-10-9-3;
SB 37—LS 6363/DI 129 13
(2) IC 6-9-35 that are distributed to the capital improvement
board of managers created by IC 36-10-9-3; and
(3) IC 6-9-33 that are distributed to the capital improvement
board of managers created by IC 36-10-8.".
(Reference is to SB 37 as printed January 18, 2023.)
HOLDMAN
SB 37—LS 6363/DI 129