Indiana 2023 Regular Session

Indiana Senate Bill SB0326 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
	1	+	ES0326.2
	2	+	Reprinted
	3	+	April 12, 2023
	4	+	ENGROSSED
	5	+	SENATE BILL No. 326
	6	+	_____
	7	+	DIGEST OF SB 326 (Updated April 11, 2023 2:16 pm - DI 134)
	8	+	Citations Affected: IC 36-7; noncode.
	9	+	Synopsis: Professional sports and convention development areas.
	10	+	Adds certain city facilities located in the city of South Bend to the tax
	11	+	area of the South Bend professional sports and convention development
	12	+	area (PSCDA). Increases the maximum amount of covered taxes that
	13	+	may be captured in the PSCDA from $2,000,000 to $5,000,000.
	14	+	Provides that the first $2,500,000 of captured taxes each year shall be
	15	+	transferred to the city of South Bend to be used for capital
	16	+	improvements for a facility owned by the city and used by a
	17	+	professional sports franchise. Provides that the remaining captured
	18	+	(Continued next page)
	19	+	Effective: July 1, 2023.
	20	+	Mishler, Niezgodski, Rogers
	21	+	(HOUSE SPONSORS — TESHKA, BAUER M, JORDAN,
	22	+	GARCIA WILBURN)
	23	+	January 12, 2023, read first time and referred to Committee on Appropriations.
	24	+	January 26, 2023, amended, reported favorably — Do Pass.
	25	+	January 31, 2023, read second time, ordered engrossed. Engrossed.
	26	+	February 6, 2023, read third time, passed. Yeas 49, nays 0.
	27	+	HOUSE ACTION
	28	+	February 28, 2023, read first time and referred to Committee on Ways and Means.
	29	+	April 6, 2023, amended, reported — Do Pass.
	30	+	April 11, 2023, read second time, amended, ordered engrossed.
	31	+	ES 326—LS 7330/DI 120 Digest Continued
	32	+	taxes each year shall be transferred to the city of South Bend to be used
	33	+	consistent with specified uses under current law. Provides that the
	34	+	South Bend PSCDA terminates not later than June 30, 2044. Increases
	35	+	the amount of revenue that may be captured in a PSCDA (other than a
	36	+	PSCDA in Allen County or South Bend) to an amount that may not
	37	+	exceed $10 (instead of $5 under current law) per resident. Authorizes
	38	+	the city of Fishers to establish a professional sports development area.
	39	+	Provides that, for a professional sports development area established
	40	+	in the city of Fishers, the maximum amount of covered taxes that may
	41	+	be captured is $2,000,000 per year. Specifies the uses of the captured
	42	+	tax revenue. Provides that the professional sports development area
	43	+	terminates not later than June 30, 2044.
	44	+	ES 326—LS 7330/DI 120ES 326—LS 7330/DI 120 Reprinted
	45	+	April 12, 2023
1	46		First Regular Session of the 123rd General Assembly (2023)
2	47		PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana
3	48		Constitution) is being amended, the text of the existing provision will appear in this style type,
4	49		additions will appear in this style type, and deletions will appear in this style type.
5	50		Additions: Whenever a new statutory provision is being enacted (or a new constitutional
6	51		provision adopted), the text of the new provision will appear in this style type. Also, the
7	52		word NEW will appear in that style type in the introductory clause of each SECTION that adds
8	53		a new provision to the Indiana Code or the Indiana Constitution.
9	54		Conflict reconciliation: Text in a statute in this style type or this style type reconciles conflicts
10	55		between statutes enacted by the 2022 Regular Session of the General Assembly.
11		-	SENATE ENROLLED ACT No. 326
12		-	AN ACT to amend the Indiana Code concerning taxation.
	56	+	ENGROSSED
	57	+	SENATE BILL No. 326
	58	+	A BILL FOR AN ACT to amend the Indiana Code concerning
	59	+	taxation.
13	60		Be it enacted by the General Assembly of the State of Indiana:
14		-	SECTION 1. IC 36-7-31.3-8, AS AMENDED BY P.L.104-2022,
	61	+	1 SECTION 1. IC 36-7-31.3-8, AS AMENDED BY P.L.104-2022,
	62	+	2 SECTION 192, IS AMENDED TO READ AS FOLLOWS
	63	+	3 [EFFECTIVE JULY 1, 2023]: Sec. 8. (a) A designating body may
	64	+	4 designate as part of a professional sports and convention development
	65	+	5 area any facility that is:
	66	+	6 (1) owned by the city, the county, a school corporation, or a board
	67	+	7 under IC 36-9-13, IC 36-10-8, IC 36-10-10, or IC 36-10-11, and
	68	+	8 used by a professional sports franchise for practice or competitive
	69	+	9 sporting events;
	70	+	10 (2) owned by the city, the county, or a board under IC 36-9-13,
	71	+	11 IC 36-10-8, IC 36-10-10, or IC 36-10-11, and used as one (1) of
	72	+	12 the following:
	73	+	13 (A) A facility used principally for convention or tourism
	74	+	14 related events serving national or regional markets.
	75	+	15 (B) An airport.
	76	+	16 (C) A museum.
	77	+	17 (D) A zoo.
	78	+	ES 326—LS 7330/DI 120 2
	79	+	1 (E) A facility used for public attractions of national
	80	+	2 significance.
	81	+	3 (F) A performing arts venue.
	82	+	4 (G) A county courthouse registered on the National Register
	83	+	5 of Historic Places; or
	84	+	6 (3) a hotel.
	85	+	7 Notwithstanding section 9 of this chapter or any other law, a
	86	+	8 designating body may by resolution approve the expansion of a
	87	+	9 professional sports and convention development area after June 30,
	88	+	10 2009, to include a hotel designated by the designating body. A
	89	+	11 resolution for such an expansion must be reviewed by the budget
	90	+	12 committee and approved by the budget agency in the same manner as
	91	+	13 a resolution establishing a professional sports and convention
	92	+	14 development area is reviewed and approved. A facility may not include
	93	+	15 a private golf course or related improvements. The tax area may
	94	+	16 include only facilities described in this section and any parcel of land
	95	+	17 on which a facility is located. An area may contain noncontiguous
	96	+	18 tracts of land within the city, county, or school corporation.
	97	+	19 (b) Except for a tax area that is located in:
	98	+	20 (1) the city of Fort Wayne; or
	99	+	21 (2) the city of Gary;
	100	+	22 a tax area must include at least one (1) facility described in subsection
	101	+	23 (a)(1).
	102	+	24 (c) A tax area may contain other facilities not owned by the
	103	+	25 designating body if:
	104	+	26 (1) the facility is owned by a city, the county, a school
	105	+	27 corporation, or a board established under IC 36-9-13, IC 36-10-8,
	106	+	28 IC 36-10-10, or IC 36-10-11; and
	107	+	29 (2) an agreement exists between the designating body and the
	108	+	30 owner of the facility specifying the distribution and uses of the
	109	+	31 covered taxes to be allocated under this chapter.
	110	+	32 (d) This subsection applies to all tax areas located in Allen County.
	111	+	33 The facilities located at an Indiana University Fort Wayne and Purdue
	112	+	34 University Fort Wayne campus are added to the tax area designated by
	113	+	35 the county. For state fiscal years:
	114	+	36 (1) beginning before July 1, 2021, the maximum amount of
	115	+	37 covered taxes that may be captured in all tax areas located in the
	116	+	38 county is three million dollars ($3,000,000) per year; and
	117	+	39 (2) beginning after June 30, 2021, the maximum amount of
	118	+	40 covered taxes that may be captured in all tax areas located in the
	119	+	41 county is five million dollars ($5,000,000) per year;
	120	+	42 regardless of the designating body that established the tax area. The
	121	+	ES 326—LS 7330/DI 120 3
	122	+	1 revenue from the local income tax imposed under IC 6-3.6 that is
	123	+	2 captured must be counted first toward this maximum.
	124	+	3 (e) This subsection applies to a tax area located in the city of
	125	+	4 Evansville. Notwithstanding any other provision of this chapter, for
	126	+	5 state fiscal years beginning after July 1, 2021, any facility in the city of
	127	+	6 Evansville that:
	128	+	7 (1) consists of a hotel; and
	129	+	8 (2) is located in the north part of an area bounded on the
	130	+	9 northwest by Walnut Street, on the northeast by SE Martin Luther
	131	+	10 King Jr. Boulevard, on the southwest by SE 6th Street, and on the
	132	+	11 southeast by Cherry Street, as those streets were located on July
	133	+	12 1, 2021;
	134	+	13 is added to the tax area. The provisions in sections 11 and 12 of this
	135	+	14 chapter are not applicable to the area described in this subsection.
	136	+	15 (f) This subsection applies to a tax area located in the city of South
	137	+	16 Bend. Notwithstanding any other provision of this chapter, for state
	138	+	17 fiscal years in which the tax area is renewed under section 10(e) of this
	139	+	18 chapter after June 30, 2021, the tax area shall also include any facility
	140	+	19 or complex of facilities as follows:
	141	+	20 (1) That consists of hotels located in the following areas in the
	142	+	21 city of South Bend:
	143	+	22 (A) In the east quadrant of an area bounded on the north by
	144	+	23 Columbus Court, on the east by North Main Street, and on the
	145	+	24 south by West Washington Street, as those streets were located
	146	+	25 on July 1, 2021.
	147	+	26 (B) An area bounded on the north by East Colfax Avenue, on
	148	+	27 the east by Doctor Martin Luther King, Jr. Boulevard, on the
	149	+	28 south by East Washington Street, and on the west by North
	150	+	29 Michigan Street, as those streets were located on July 1, 2021.
	151	+	30 (C) In the southeast quadrant of an area bounded on the north
	152	+	31 by East Washington Street, on the east by Doctor Martin
	153	+	32 Luther King, Jr. Boulevard, and on the south by East Jefferson
	154	+	33 Boulevard, as those streets were located on July 1, 2021.
	155	+	34 (2) That consists of a sports, recreational and event facility or
	156	+	35 complex of facilities located in the city of South Bend, in the
	157	+	36 northeast quadrant of an area bounded on the north by East
	158	+	37 Jefferson Boulevard, on the east by South St. Louis Boulevard, as
	159	+	38 those streets were located on July 1, 2021, and on the west by the
	160	+	39 St. Joseph River.
	161	+	40 (3) Located at an Indiana University South Bend campus.
	162	+	41 (4) That is within the boundaries of the city of South Bend
	163	+	42 and:
	164	+	ES 326—LS 7330/DI 120 4
	165	+	1 (A) owned by the city of South Bend through a board
	166	+	2 established under IC 36-9-6;
	167	+	3 (B) titled in the name of the city of South Bend or an entity
	168	+	4 established to assist the city of South Bend to exercise its
	169	+	5 corporate powers;
	170	+	6 (C) occupied by the city of South Bend; and
	171	+	7 (D) used to exercise power under IC 36-1-4 to provide
	172	+	8 services pursuant to IC 36-4-4-3, IC 36-4-4-4, IC 36-8-2,
	173	+	9 and IC 36-9-2.
	174	+	10 The provisions in sections 11 and 12 of this chapter are not applicable
	175	+	11 to the renewal of the tax areas described in this subsection.
	176	+	12 SECTION 2. IC 36-7-31.3-9, AS AMENDED BY P.L.104-2022,
	177	+	13 SECTION 193, IS AMENDED TO READ AS FOLLOWS
	178	+	14 [EFFECTIVE JULY 1, 2023]: Sec. 9. (a) A tax area must be initially
	179	+	15 established by resolution:
	180	+	16 (1) before January 1, 2013, in the case of:
	181	+	17 (A) a second class city;
	182	+	18 (B) the city of Marion; or
	183	+	19 (C) the city of Westfield; or
	184	+	20 (2) before January 1, 2024, in the case of the city of Fishers;
	185	+	21 or
	186	+	22 (2) (3) before July 1, 1999, if subdivision (1) or (2) does not
	187	+	23 apply;
	188	+	24 according to the procedures set forth for the establishment of an
	189	+	25 economic development area under IC 36-7-14. Only one (1) tax area
	190	+	26 may be created in each county.
	191	+	27 (b) In establishing the tax area, the designating body must make the
	192	+	28 following findings instead of the findings required for the
	193	+	29 establishment of economic development areas:
	194	+	30 (1) Except for a tax area in:
	195	+	31 (A) the city of Fort Wayne; or
	196	+	32 (B) the city of Gary;
	197	+	33 there is a capital improvement that will be undertaken or has been
	198	+	34 undertaken in the tax area for a facility that is used by a
	199	+	35 professional sports franchise for practice or competitive sporting
	200	+	36 events. A tax area to which this subdivision applies may also
	201	+	37 include a capital improvement that will be undertaken or has been
	202	+	38 undertaken in the tax area for a facility that is used for any
	203	+	39 purpose specified in section 8(a)(2) of this chapter.
	204	+	40 (2) For a tax area in the city of Fort Wayne, there is a capital
	205	+	41 improvement that will be undertaken or has been undertaken in
	206	+	42 the tax area for a facility that is used for any purpose specified in
	207	+	ES 326—LS 7330/DI 120 5
	208	+	1 section 8(a) of this chapter.
	209	+	2 (3) For a tax area in the city of Gary, there is a capital
	210	+	3 improvement that will be undertaken or has been undertaken in
	211	+	4 the tax area for a facility that is used for any purpose specified in
	212	+	5 section 8(a)(2) of this chapter.
	213	+	6 (4) The capital improvement that will be undertaken or that has
	214	+	7 been undertaken in the tax area will benefit the public health and
	215	+	8 welfare and will be of public utility and benefit.
	216	+	9 (5) The capital improvement that will be undertaken or that has
	217	+	10 been undertaken in the tax area will protect or increase state and
	218	+	11 local tax bases and tax revenues.
	219	+	12 (c) The tax area established under this chapter is a special taxing
	220	+	13 district authorized by the general assembly to enable the designating
	221	+	14 body to provide special benefits to taxpayers in the tax area by
	222	+	15 promoting economic development that is of public use and benefit.
	223	+	16 SECTION 3. IC 36-7-31.3-10, AS AMENDED BY P.L.104-2022,
	224	+	17 SECTION 194, IS AMENDED TO READ AS FOLLOWS
	225	+	18 [EFFECTIVE JULY 1, 2023]: Sec. 10. (a) A tax area must be
	226	+	19 established by resolution. A resolution establishing a tax area must
	227	+	20 provide for the allocation of covered taxes attributable to a taxable
	228	+	21 event or covered taxes earned in the tax area to the professional sports
	229	+	22 and convention development area fund established for the city or
	230	+	23 county. The allocation provision must apply to the entire tax area. The
	231	+	24 following apply to Allen County:
	232	+	25 (1) The fund required by this subsection is the coliseum
	233	+	26 professional sports and convention development area fund. This
	234	+	27 fund shall be administered by the Allen County Memorial
	235	+	28 Coliseum board of trustees.
	236	+	29 (2) The allocation each year must be as follows:
	237	+	30 (A) The following for state fiscal years ending before July 1,
	238	+	31 2021:
	239	+	32 (i) The first two million six hundred thousand dollars
	240	+	33 ($2,600,000) shall be transferred to the county treasurer for
	241	+	34 deposit in the coliseum professional sports and convention
	242	+	35 development area fund.
	243	+	36 (ii) The remaining amount shall be transferred to the
	244	+	37 treasurer of the joint county-city capital improvement board
	245	+	38 in the county.
	246	+	39 (B) The following for state fiscal years beginning after June
	247	+	40 30, 2021:
	248	+	41 (i) The first two million six hundred thousand dollars
	249	+	42 ($2,600,000) shall be transferred to the county treasurer for
	250	+	ES 326—LS 7330/DI 120 6
	251	+	1 deposit in the coliseum professional sports and convention
	252	+	2 development area fund.
	253	+	3 (ii) After the allocation under item (i), the next four hundred
	254	+	4 thousand dollars ($400,000) shall be transferred to the joint
	255	+	5 county-city capital improvement board in the county for the
	256	+	6 Grand Wayne Center.
	257	+	7 (iii) After the allocations under items (i) and (ii), any
	258	+	8 remaining amount shall be transferred to the joint
	259	+	9 county-city capital improvement board in the county to be
	260	+	10 split evenly between the Allen County War Memorial
	261	+	11 Coliseum and the Grand Wayne Center.
	262	+	12 A tax area located in Allen County terminates not later than December
	263	+	13 31, 2038. Any bonds that were issued before January 1, 2015, to
	264	+	14 finance the facility or proposed facility must have a maturity of less
	265	+	15 than twenty-five (25) years.
	266	+	16 (b) In addition to subsection (a), all of the salary, wages, bonuses,
	267	+	17 and other compensation that are:
	268	+	18 (1) paid during a taxable year to a professional athlete for
	269	+	19 professional athletic services;
	270	+	20 (2) taxable in Indiana; and
	271	+	21 (3) earned in the tax area;
	272	+	22 shall be allocated to the tax area if the professional athlete is a member
	273	+	23 of a team that plays the majority of the professional athletic events that
	274	+	24 the team plays in Indiana in the tax area.
	275	+	25 (c) Except as provided in subsection (d), for a tax area that is:
	276	+	26 (1) not located in Allen County; and
	277	+	27 (2) not located in the city of Fishers; and
	278	+	28 (2) (3) not located in the city of South Bend;
	279	+	29 the total amount of state revenue captured by the tax area may not
	280	+	30 exceed five dollars ($5) ten dollars ($10) per resident of the city or
	281	+	31 county per year for twenty (20) consecutive years.
	282	+	32 (d) This subsection applies to a tax area established in the city of
	283	+	33 Evansville that expired before July 1, 2021. The tax area described in
	284	+	34 this subsection is renewed beginning after June 30, 2021, for an
	285	+	35 additional twenty (20) consecutive years, and shall include:
	286	+	36 (1) the boundaries of the tax area before its expiration; plus
	287	+	37 (2) the additional tax area added under section 8(e) of this
	288	+	38 chapter.
	289	+	39 The provisions in sections 11 and 12 of this chapter are not applicable
	290	+	40 to the renewal of the tax area described in this subsection.
	291	+	41 (e) This subsection applies to a tax area established in the city of
	292	+	42 South Bend that expired before July 1, 2021. The following apply:
	293	+	ES 326—LS 7330/DI 120 7
	294	+	1 (1) The tax area described in this subsection is renewed beginning
	295	+	2 after June 30, 2021, for an additional twenty (20) consecutive
	296	+	3 years, and shall include:
	297	+	4 (1) (A) the boundaries of the tax area before its expiration;
	298	+	5 plus
	299	+	6 (2) (B) the additional tax areas added under section 8(f) of this
	300	+	7 chapter.
	301	+	8 The provisions in sections 11 and 12 of this chapter are not
	302	+	9 applicable to the renewal of the tax area described in this
	303	+	10 subsection.
	304	+	11 (2) The maximum amount of covered taxes that may be captured
	305	+	12 in the tax area under this subsection is:
	306	+	13 (A) before July 1, 2023, two million dollars ($2,000,000) per
	307	+	14 year; and
	308	+	15 (B) after June 30, 2023, five million dollars ($5,000,000)
	309	+	16 per year.
	310	+	17 (3) For state fiscal years beginning after June 30, 2023, the
	311	+	18 first two million five hundred thousand dollars ($2,500,000)
	312	+	19 captured in the tax area each year shall be transferred to the
	313	+	20 city of South Bend to be used for a capital improvement that
	314	+	21 will construct or equip a facility owned by the city and used
	315	+	22 by a professional sports franchise for practice or competitive
	316	+	23 sporting events.
	317	+	24 (4) After the allocations under subdivision (3), any remaining
	318	+	25 amount shall be transferred to the city of South Bend to be
	319	+	26 used consistent with section 19(1) of this chapter.
	320	+	27 The tax area renewed in the city of South Bend under this
	321	+	28 subsection terminates not later than June 30, 2044.
	322	+	29 (f) This subsection applies to a tax area established in the city of
	323	+	30 Fishers. The following apply:
	324	+	31 (1) The maximum amount of covered taxes that may be
	325	+	32 captured in the tax area is two million dollars ($2,000,000) per
	326	+	33 year.
	327	+	34 (2) The tax revenue captured in the tax area each year shall be
	328	+	35 transferred to the city of Fishers to be used for a capital
	329	+	36 improvement that will construct or equip a facility owned by
	330	+	37 the city and used by a professional sports franchise for
	331	+	38 practice or competitive sporting events.
	332	+	39 The tax area located in the city of Fishers terminates not later than
	333	+	40 June 30, 2044.
	334	+	41 (f) (g) The resolution establishing the tax area must designate the
	335	+	42 facility or proposed facility and the facility site for which the tax area
	336	+	ES 326—LS 7330/DI 120 8
	337	+	1 is established.
	338	+	2 (g) (h) The department may adopt rules under IC 4-22-2 and
	339	+	3 guidelines to govern the allocation of covered taxes to a tax area.
	340	+	4 SECTION 4. IC 36-7-31.3-21, AS AMENDED BY P.L.79-2021,
	341	+	5 SECTION 3, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
	342	+	6 JULY 1, 2023]: Sec. 21. This chapter expires December 31, 2041.
	343	+	7 2044.
	344	+	8 SECTION 5. [EFFECTIVE JULY 1, 2023] (a) The facility or
	345	+	9 complex of facilities described in IC 36-7-31.3-8(f)(4), as added by
	346	+	10 this act, is included in the tax area located in the city of South Bend
	347	+	11 under IC 36-7-31.3-8(f) beginning after June 30, 2023.
	348	+	12 (b) This SECTION expires July 1, 2044.
	349	+	ES 326—LS 7330/DI 120 9
	350	+	COMMITTEE REPORT
	351	+	Madam President: The Senate Committee on Appropriations, to
	352	+	which was referred Senate Bill No. 326, has had the same under
	353	+	consideration and begs leave to report the same back to the Senate with
	354	+	the recommendation that said bill be AMENDED as follows:
	355	+	Page 1, between the enacting clause and line 1, begin a new
	356	+	paragraph and insert:
	357	+	"SECTION 1. IC 36-7-31.3-8, AS AMENDED BY P.L.104-2022,
15	358		SECTION 192, IS AMENDED TO READ AS FOLLOWS
16	359		[EFFECTIVE JULY 1, 2023]: Sec. 8. (a) A designating body may
17	360		designate as part of a professional sports and convention development
18	361		area any facility that is:
19	362		(1) owned by the city, the county, a school corporation, or a board
20	363		under IC 36-9-13, IC 36-10-8, IC 36-10-10, or IC 36-10-11, and
21	364		used by a professional sports franchise for practice or competitive
22	365		sporting events;
23	366		(2) owned by the city, the county, or a board under IC 36-9-13,
24	367		IC 36-10-8, IC 36-10-10, or IC 36-10-11, and used as one (1) of
25	368		the following:
26	369		(A) A facility used principally for convention or tourism
27	370		related events serving national or regional markets.
28	371		(B) An airport.
29	372		(C) A museum.
30	373		(D) A zoo.
31	374		(E) A facility used for public attractions of national
32	375		significance.
33	376		(F) A performing arts venue.
34	377		(G) A county courthouse registered on the National Register
35	378		of Historic Places; or
36		-	SEA 326 — Concur 2
37	379		(3) a hotel.
38	380		Notwithstanding section 9 of this chapter or any other law, a
39	381		designating body may by resolution approve the expansion of a
40	382		professional sports and convention development area after June 30,
41	383		2009, to include a hotel designated by the designating body. A
42	384		resolution for such an expansion must be reviewed by the budget
43	385		committee and approved by the budget agency in the same manner as
44	386		a resolution establishing a professional sports and convention
45	387		development area is reviewed and approved. A facility may not include
46	388		a private golf course or related improvements. The tax area may
47	389		include only facilities described in this section and any parcel of land
48	390		on which a facility is located. An area may contain noncontiguous
	391	+	ES 326—LS 7330/DI 120 10
49	392		tracts of land within the city, county, or school corporation.
50	393		(b) Except for a tax area that is located in:
51	394		(1) the city of Fort Wayne; or
52	395		(2) the city of Gary;
53	396		a tax area must include at least one (1) facility described in subsection
54	397		(a)(1).
55	398		(c) A tax area may contain other facilities not owned by the
56	399		designating body if:
57	400		(1) the facility is owned by a city, the county, a school
58	401		corporation, or a board established under IC 36-9-13, IC 36-10-8,
59	402		IC 36-10-10, or IC 36-10-11; and
60	403		(2) an agreement exists between the designating body and the
61	404		owner of the facility specifying the distribution and uses of the
62	405		covered taxes to be allocated under this chapter.
63	406		(d) This subsection applies to all tax areas located in Allen County.
64	407		The facilities located at an Indiana University Fort Wayne and Purdue
65	408		University Fort Wayne campus are added to the tax area designated by
66	409		the county. For state fiscal years:
67	410		(1) beginning before July 1, 2021, the maximum amount of
68	411		covered taxes that may be captured in all tax areas located in the
69	412		county is three million dollars ($3,000,000) per year; and
70	413		(2) beginning after June 30, 2021, the maximum amount of
71	414		covered taxes that may be captured in all tax areas located in the
72	415		county is five million dollars ($5,000,000) per year;
73	416		regardless of the designating body that established the tax area. The
74	417		revenue from the local income tax imposed under IC 6-3.6 that is
75	418		captured must be counted first toward this maximum.
76	419		(e) This subsection applies to a tax area located in the city of
77	420		Evansville. Notwithstanding any other provision of this chapter, for
78	421		state fiscal years beginning after July 1, 2021, any facility in the city of
79		-	SEA 326 — Concur 3
80	422		Evansville that:
81	423		(1) consists of a hotel; and
82	424		(2) is located in the north part of an area bounded on the
83	425		northwest by Walnut Street, on the northeast by SE Martin Luther
84	426		King Jr. Boulevard, on the southwest by SE 6th Street, and on the
85	427		southeast by Cherry Street, as those streets were located on July
86	428		1, 2021;
87	429		is added to the tax area. The provisions in sections 11 and 12 of this
88	430		chapter are not applicable to the area described in this subsection.
89	431		(f) This subsection applies to a tax area located in the city of South
90	432		Bend. Notwithstanding any other provision of this chapter, for state
91	433		fiscal years in which the tax area is renewed under section 10(e) of this
	434	+	ES 326—LS 7330/DI 120 11
92	435		chapter after June 30, 2021, the tax area shall also include any facility
93	436		or complex of facilities as follows:
94	437		(1) That consists of hotels located in the following areas in the
95	438		city of South Bend:
96	439		(A) In the east quadrant of an area bounded on the north by
97	440		Columbus Court, on the east by North Main Street, and on the
98	441		south by West Washington Street, as those streets were located
99	442		on July 1, 2021.
100	443		(B) An area bounded on the north by East Colfax Avenue, on
101	444		the east by Doctor Martin Luther King, Jr. Boulevard, on the
102	445		south by East Washington Street, and on the west by North
103	446		Michigan Street, as those streets were located on July 1, 2021.
104	447		(C) In the southeast quadrant of an area bounded on the north
105	448		by East Washington Street, on the east by Doctor Martin
106	449		Luther King, Jr. Boulevard, and on the south by East Jefferson
107	450		Boulevard, as those streets were located on July 1, 2021.
108	451		(2) That consists of a sports, recreational and event facility or
109	452		complex of facilities located in the city of South Bend, in the
110	453		northeast quadrant of an area bounded on the north by East
111	454		Jefferson Boulevard, on the east by South St. Louis Boulevard, as
112	455		those streets were located on July 1, 2021, and on the west by the
113	456		St. Joseph River.
114	457		(3) Located at an Indiana University South Bend campus.
115	458		(4) That is within the boundaries of the city of South Bend
116	459		and:
117	460		(A) owned by the city of South Bend through a board
118	461		established under IC 36-9-6;
119	462		(B) titled in the name of the city of South Bend or an entity
120	463		established to assist the city of South Bend to exercise its
121	464		corporate powers;
122		-	SEA 326 — Concur 4
123	465		(C) occupied by the city of South Bend; and
124	466		(D) used to exercise power under IC 36-1-4 to provide
125	467		services pursuant to IC 36-4-4-3, IC 36-4-4-4, IC 36-8-2,
126	468		and IC 36-9-2.
127	469		The provisions in sections 11 and 12 of this chapter are not applicable
128		-	to the renewal of the tax areas described in this subsection.
129		-	SECTION 2. IC 36-7-31.3-9, AS AMENDED BY P.L.104-2022,
	470	+	to the renewal of the tax areas described in this subsection.".
	471	+	Page 3, after line 42, begin a new paragraph and insert:
	472	+	"SECTION 3. [EFFECTIVE JULY 1, 2023] (a) The facility or
	473	+	complex of facilities described in IC 36-7-31.3-8(f)(4), as added by
	474	+	this act, is included in the tax area located in the city of South Bend
	475	+	under IC 36-7-31.3-8(f) beginning after June 30, 2023.
	476	+	(b) This SECTION expires July 1, 2027.".
	477	+	ES 326—LS 7330/DI 120 12
	478	+	Renumber all SECTIONS consecutively.
	479	+	and when so amended that said bill do pass.
	480	+	(Reference is to SB 326 as introduced.)
	481	+	MISHLER, Chairperson
	482	+	Committee Vote: Yeas 13, Nays 0.
	483	+	_____
	484	+	COMMITTEE REPORT
	485	+	Mr. Speaker: Your Committee on Ways and Means, to which was
	486	+	referred Senate Bill 326, has had the same under consideration and
	487	+	begs leave to report the same back to the House with the
	488	+	recommendation that said bill be amended as follows:
	489	+	Page 4, between lines 11 and 12, begin a new paragraph and insert:
	490	+	"SECTION 2. IC 36-7-31.3-9, AS AMENDED BY P.L.104-2022,
130	491		SECTION 193, IS AMENDED TO READ AS FOLLOWS
131	492		[EFFECTIVE JULY 1, 2023]: Sec. 9. (a) A tax area must be initially
132	493		established by resolution:
133	494		(1) before January 1, 2013, in the case of:
134	495		(A) a second class city;
135	496		(B) the city of Marion; or
136	497		(C) the city of Westfield; or
137	498		(2) before January 1, 2024, in the case of the city of Fishers;
138	499		or
139	500		(2) (3) before July 1, 1999, if subdivision (1) or (2) does not
140	501		apply;
141	502		according to the procedures set forth for the establishment of an
142	503		economic development area under IC 36-7-14. Only one (1) tax area
143	504		may be created in each county.
144	505		(b) In establishing the tax area, the designating body must make the
145	506		following findings instead of the findings required for the
146	507		establishment of economic development areas:
147	508		(1) Except for a tax area in:
148	509		(A) the city of Fort Wayne; or
149	510		(B) the city of Gary;
150	511		there is a capital improvement that will be undertaken or has been
151	512		undertaken in the tax area for a facility that is used by a
152	513		professional sports franchise for practice or competitive sporting
153	514		events. A tax area to which this subdivision applies may also
	515	+	ES 326—LS 7330/DI 120 13
154	516		include a capital improvement that will be undertaken or has been
155	517		undertaken in the tax area for a facility that is used for any
156	518		purpose specified in section 8(a)(2) of this chapter.
157	519		(2) For a tax area in the city of Fort Wayne, there is a capital
158	520		improvement that will be undertaken or has been undertaken in
159	521		the tax area for a facility that is used for any purpose specified in
160	522		section 8(a) of this chapter.
161	523		(3) For a tax area in the city of Gary, there is a capital
162	524		improvement that will be undertaken or has been undertaken in
163	525		the tax area for a facility that is used for any purpose specified in
164	526		section 8(a)(2) of this chapter.
165		-	SEA 326 — Concur 5
166	527		(4) The capital improvement that will be undertaken or that has
167	528		been undertaken in the tax area will benefit the public health and
168	529		welfare and will be of public utility and benefit.
169	530		(5) The capital improvement that will be undertaken or that has
170	531		been undertaken in the tax area will protect or increase state and
171	532		local tax bases and tax revenues.
172	533		(c) The tax area established under this chapter is a special taxing
173	534		district authorized by the general assembly to enable the designating
174	535		body to provide special benefits to taxpayers in the tax area by
175		-	promoting economic development that is of public use and benefit.
176		-	SECTION 3. IC 36-7-31.3-10, AS AMENDED BY P.L.104-2022,
177		-	SECTION 194, IS AMENDED TO READ AS FOLLOWS
178		-	[EFFECTIVE JULY 1, 2023]: Sec. 10. (a) A tax area must be
179		-	established by resolution. A resolution establishing a tax area must
180		-	provide for the allocation of covered taxes attributable to a taxable
181		-	event or covered taxes earned in the tax area to the professional sports
182		-	and convention development area fund established for the city or
183		-	county. The allocation provision must apply to the entire tax area. The
184		-	following apply to Allen County:
185		-	(1) The fund required by this subsection is the coliseum
186		-	professional sports and convention development area fund. This
187		-	fund shall be administered by the Allen County Memorial
188		-	Coliseum board of trustees.
189		-	(2) The allocation each year must be as follows:
190		-	(A) The following for state fiscal years ending before July 1,
191		-	2021:
192		-	(i) The first two million six hundred thousand dollars
193		-	($2,600,000) shall be transferred to the county treasurer for
194		-	deposit in the coliseum professional sports and convention
195		-	development area fund.
196		-	(ii) The remaining amount shall be transferred to the
197		-	treasurer of the joint county-city capital improvement board
198		-	in the county.
199		-	(B) The following for state fiscal years beginning after June
200		-	30, 2021:
201		-	(i) The first two million six hundred thousand dollars
202		-	($2,600,000) shall be transferred to the county treasurer for
203		-	deposit in the coliseum professional sports and convention
204		-	development area fund.
205		-	(ii) After the allocation under item (i), the next four hundred
206		-	thousand dollars ($400,000) shall be transferred to the joint
207		-	county-city capital improvement board in the county for the
208		-	SEA 326 — Concur 6
209		-	Grand Wayne Center.
210		-	(iii) After the allocations under items (i) and (ii), any
211		-	remaining amount shall be transferred to the joint
212		-	county-city capital improvement board in the county to be
213		-	split evenly between the Allen County War Memorial
214		-	Coliseum and the Grand Wayne Center.
215		-	A tax area located in Allen County terminates not later than December
216		-	31, 2038. Any bonds that were issued before January 1, 2015, to
217		-	finance the facility or proposed facility must have a maturity of less
218		-	than twenty-five (25) years.
219		-	(b) In addition to subsection (a), all of the salary, wages, bonuses,
220		-	and other compensation that are:
221		-	(1) paid during a taxable year to a professional athlete for
222		-	professional athletic services;
223		-	(2) taxable in Indiana; and
224		-	(3) earned in the tax area;
225		-	shall be allocated to the tax area if the professional athlete is a member
226		-	of a team that plays the majority of the professional athletic events that
227		-	the team plays in Indiana in the tax area.
228		-	(c) Except as provided in subsection (d), for a tax area that is:
229		-	(1) not located in Allen County; and
230		-	(2) not located in the city of Fishers; and
231		-	(2) (3) not located in the city of South Bend;
232		-	the total amount of state revenue captured by the tax area may not
233		-	exceed five dollars ($5) ten dollars ($10) per resident of the city or
234		-	county per year for twenty (20) consecutive years.
235		-	(d) This subsection applies to a tax area established in the city of
236		-	Evansville that expired before July 1, 2021. The tax area described in
237		-	this subsection is renewed beginning after June 30, 2021, for an
238		-	additional twenty (20) consecutive years, and shall include:
239		-	(1) the boundaries of the tax area before its expiration; plus
240		-	(2) the additional tax area added under section 8(e) of this
241		-	chapter.
242		-	The provisions in sections 11 and 12 of this chapter are not applicable
243		-	to the renewal of the tax area described in this subsection.
244		-	(e) This subsection applies to a tax area established in the city of
245		-	South Bend that expired before July 1, 2021. The following apply:
246		-	(1) The tax area described in this subsection is renewed beginning
247		-	after June 30, 2021, for an additional twenty (20) consecutive
248		-	years, and shall include:
249		-	(1) (A) the boundaries of the tax area before its expiration;
250		-	plus
251		-	SEA 326 — Concur 7
252		-	(2) (B) the additional tax areas added under section 8(f) of this
253		-	chapter.
254		-	The provisions in sections 11 and 12 of this chapter are not
255		-	applicable to the renewal of the tax area described in this
256		-	subsection.
257		-	(2) The maximum amount of covered taxes that may be captured
258		-	in the tax area under this subsection is:
259		-	(A) before July 1, 2023, two million dollars ($2,000,000) per
260		-	year; and
261		-	(B) after June 30, 2023, five million dollars ($5,000,000)
262		-	per year.
263		-	(3) For state fiscal years beginning after June 30, 2023, the
264		-	first two million five hundred thousand dollars ($2,500,000)
265		-	captured in the tax area each year shall be transferred to the
266		-	city of South Bend to be used for a capital improvement that
267		-	will construct or equip a facility owned by the city and used
268		-	by a professional sports franchise for practice or competitive
269		-	sporting events.
270		-	(4) After the allocations under subdivision (3), any remaining
271		-	amount shall be transferred to the city of South Bend to be
272		-	used consistent with section 19(1) of this chapter.
273		-	The tax area renewed in the city of South Bend under this
274		-	subsection terminates not later than June 30, 2044.
275		-	(f) This subsection applies to a tax area established in the city of
276		-	Fishers. The following apply:
	536	+	promoting economic development that is of public use and benefit.".
	537	+	Page 5, line 22, strike "and".
	538	+	Page 5, between lines 22 and 23, begin a new line block indented
	539	+	and insert:
	540	+	"(2) not located in the city of Fishers; and".
	541	+	Page 5, line 23, strike "(2)" and insert "(3)".
	542	+	Page 5, line 25, strike "five dollars ($5)" and insert "ten dollars
	543	+	($10)".
	544	+	Page 6, between lines 23 and 24, begin a new paragraph and insert:
	545	+	"(f) This subsection applies to a tax area established in the city
	546	+	of Fishers. The following apply:
277	547		(1) The maximum amount of covered taxes that may be
278	548		captured in the tax area is two million dollars ($2,000,000) per
279	549		year.
280	550		(2) The tax revenue captured in the tax area each year shall be
281	551		transferred to the city of Fishers to be used for a capital
282	552		improvement that will construct or equip a facility owned by
283	553		the city and used by a professional sports franchise for
284	554		practice or competitive sporting events.
285	555		The tax area located in the city of Fishers terminates not later than
286		-	June 30, 2044.
287		-	(f) (g) The resolution establishing the tax area must designate the
288		-	facility or proposed facility and the facility site for which the tax area
289		-	is established.
290		-	(g) (h) The department may adopt rules under IC 4-22-2 and
291		-	guidelines to govern the allocation of covered taxes to a tax area.
292		-	SECTION 4. IC 36-7-31.3-21, AS AMENDED BY P.L.79-2021,
	556	+	June 30, 2044.".
	557	+	Page 6, line 24, strike "(f)" and insert "(g)".
	558	+	ES 326—LS 7330/DI 120 14
	559	+	Page 6, line 27, strike "(g)" and insert "(h)".
	560	+	Page 6, between lines 28 and 29, begin a new paragraph and insert:
	561	+	"SECTION 5. IC 36-7-31.3-21, AS AMENDED BY P.L.79-2021,
293	562		SECTION 3, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
294		-	SEA 326 — Concur 8
295	563		JULY 1, 2023]: Sec. 21. This chapter expires December 31, 2041.
296		-	2044.
297		-	SECTION 5. [EFFECTIVE JULY 1, 2023] (a) The facility or
298		-	complex of facilities described in IC 36-7-31.3-8(f)(4), as added by
299		-	this act, is included in the tax area located in the city of South Bend
300		-	under IC 36-7-31.3-8(f) beginning after June 30, 2023.
301		-	(b) This SECTION expires July 1, 2044.
302		-	SEA 326 — Concur President of the Senate
303		-	President Pro Tempore
304		-	Speaker of the House of Representatives
305		-	Governor of the State of Indiana
306		-	Date: Time:
307		-	SEA 326 — Concur
	564	+	2044.".
	565	+	Renumber all SECTIONS consecutively.
	566	+	and when so amended that said bill do pass.
	567	+	(Reference is to SB 326 as printed January 27, 2023.)
	568	+	THOMPSON
	569	+	Committee Vote: yeas 22, nays 0.
	570	+	_____
	571	+	HOUSE MOTION
	572	+	Mr. Speaker: I move that Engrossed Senate Bill 326 be amended to
	573	+	read as follows:
	574	+	Page 8, line 12, delete "2027." and insert "2044.".
	575	+	Renumber all SECTIONS consecutively.
	576	+	(Reference is to ESB 326 as printed April 6, 2023.)
	577	+	TESHKA
	578	+	ES 326—LS 7330/DI 120