Indiana 2023 Regular Session

Indiana Senate Bill SB0401 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1
2	2	Introduced Version
3	3	SENATE BILL No. 401
4	4	_____
5	5	DIGEST OF INTRODUCED BILL
6	6	Citations Affected: IC 4-31; IC 4-33; IC 4-35; IC 4-38-10; IC 4-40;
7	7	IC 6-1.1-4-31.5; IC 6-3.1-20-7; IC 6-8.1-3-17; IC 20-26-5-22.5;
8	8	IC 20-47-1; IC 36-1; IC 36-7.5.
9	9	Synopsis: Gaming revenue distribution. Establishes the gaming
10	10	revenue fund (fund). Provides that tax revenue collected after June 30,
11	11	2023, from the imposition of the wagering tax, the supplemental
12	12	wagering tax, the graduated slot machine wagering tax, the county
13	13	gambling game wagering fee, the sports wagering tax, and taxes and
14	14	fees imposed on pari-mutuel wagering, except for tax revenue collected
15	15	from an operating agent, are deposited in the fund. Provides that the
16	16	auditor of state administers the fund. Provides for distribution of the
17	17	money in the fund. Provides that if the Indiana gaming commission
18	18	(gaming commission) imposes civil penalties in an amount that
19	19	exceeds 120% of the average amount of penalties or fines imposed for
20	20	violations of gaming requirements by state gaming oversight regulating
21	21	bodies nationwide, the amount that exceeds 120% is deposited in the
22	22	state general fund. Makes corresponding changes. Makes an
23	23	appropriation. Reconciles conflicting statutes.
24	24	Effective: July 1, 2023.
25	25	Niemeyer, Perfect
26	26	January 19, 2023, read first time and referred to Committee on Appropriations.
27	27	2023 IN 401—LS 7462/DI 125 Introduced
28	28	First Regular Session of the 123rd General Assembly (2023)
29	29	PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana
30	30	Constitution) is being amended, the text of the existing provision will appear in this style type,
31	31	additions will appear in this style type, and deletions will appear in this style type.
32	32	Additions: Whenever a new statutory provision is being enacted (or a new constitutional
33	33	provision adopted), the text of the new provision will appear in this style type. Also, the
34	34	word NEW will appear in that style type in the introductory clause of each SECTION that adds
35	35	a new provision to the Indiana Code or the Indiana Constitution.
36	36	Conflict reconciliation: Text in a statute in this style type or this style type reconciles conflicts
37	37	between statutes enacted by the 2022 Regular Session of the General Assembly.
38	38	SENATE BILL No. 401
39	39	A BILL FOR AN ACT to amend the Indiana Code concerning
40	40	gaming and to make an appropriation.
41	41	Be it enacted by the General Assembly of the State of Indiana:
42	42	1 SECTION 1. IC 4-31-9-3, AS AMENDED BY P.L.137-2022,
43	43	2 SECTION 3, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
44	44	3 JULY 1, 2023]: Sec. 3. (a) At the close of each day on which a permit
45	45	4 holder or satellite facility operator conducts pari-mutuel wagering on
46	46	5 live racing or simulcasts at a racetrack or satellite facility, the permit
47	47	6 holder or satellite facility operator shall pay to the department of state
48	48	7 revenue a tax on the total amount of money wagered on that day as
49	49	8 follows:
50	50	9 (1) Two percent (2%) of the total amount of money wagered
51	51	10 under IC 4-31-7 at a permit holder's racetrack.
52	52	11 (2) Two and one-half percent (2.5%) of the total amount of money
53	53	12 wagered under IC 4-31-5.5-6 at a permit holder's satellite facility.
54	54	13 (b) This subsection applies to taxes collected under subsection
55	55	14 (a) before July 1, 2023. The taxes collected under subsection (a) shall
56	56	15 be paid from the amounts withheld under section 1 of this chapter and
57	57	16 shall be distributed as follows:
58	58	17 (1) The first one hundred fifty thousand dollars ($150,000) of
59	59	2023 IN 401—LS 7462/DI 125 2
60	60	1 taxes collected during each state fiscal year shall be deposited in
61	61	2 the veterinary school research account established by
62	62	3 IC 4-31-12-22.
63	63	4 (2) The remainder of the taxes collected during each state fiscal
64	64	5 year shall be paid into the Indiana horse racing commission
65	65	6 operating fund (IC 4-31-10).
66	66	7 (c) This subsection applies to taxes collected under subsection
67	67	8 (a) after June 30, 2023. The taxes collected under subsection (a)
68	68	9 shall be paid from the amounts withheld under section 1 of this
69	69	10 chapter and shall be deposited in the gaming revenue fund
70	70	11 established by IC 4-40-3-1.
71	71	12 (c) (d) The tax imposed by this section is a listed tax for purposes
72	72	13 of IC 6-8.1-1.
73	73	14 (d) (e) The payment of the tax under this section must be reported
74	74	15 and remitted electronically through the department's online tax filing
75	75	16 program.
76	76	17 SECTION 2. IC 4-31-9-5 IS AMENDED TO READ AS FOLLOWS
77	77	18 [EFFECTIVE JULY 1, 2023]: Sec. 5. (a) At the close of each day on
78	78	19 which pari-mutuel wagering is conducted, each permit holder or
79	79	20 satellite facility operator shall pay to the department of state revenue
80	80	21 a tax equal to twenty cents ($0.20) for each person who paid an
81	81	22 admission charge for the privilege of entering the racetrack grounds or
82	82	23 satellite facility on that day. Separate computations shall be made of
83	83	24 the number of patrons at each location. If tickets are issued for more
84	84	25 than one (1) day, the sum of twenty cents ($0.20) shall be paid for each
85	85	26 person using the ticket on each day that it is used.
86	86	27 (b) This subsection applies to taxes collected under subsection
87	87	28 (a) before July 1, 2023. Before the fifteenth day of each month, the
88	88	29 taxes collected under subsection (a) during the preceding month shall
89	89	30 be distributed as follows:
90	90	31 (1) Fifty percent (50%) of the taxes shall be distributed in equal
91	91	32 shares to the fiscal officers of:
92	92	33 (A) the city, if any;
93	93	34 (B) the town, if any; and
94	94	35 (C) the county;
95	95	36 in which the racetrack is located. The city, town, or county may
96	96	37 use this money as general fund operating revenues.
97	97	38 (2) Fifty percent (50%) of the taxes shall be deposited in the state
98	98	39 general fund.
99	99	40 (c) This subsection applies to taxes collected under subsection
100	100	41 (a) after June 30, 2023. Before the fifteenth day of each month, the
101	101	42 taxes collected under subsection (a) during the preceding month
102	102	2023 IN 401—LS 7462/DI 125 3
103	103	1 shall be deposited in the gaming revenue fund established by
104	104	2 IC 4-40-3-1.
105	105	3 (c) (d) The tax imposed by this section is a listed tax for purposes
106	106	4 of IC 6-8.1-1.
107	107	5 SECTION 3. IC 4-31-9-7, AS AMENDED BY P.L.210-2013,
108	108	6 SECTION 5, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
109	109	7 JULY 1, 2023]: Sec. 7. (a) This section does not apply to money
110	110	8 wagered on simulcasts of horse races televised under IC 4-31-7-7.
111	111	9 (b) Each permit holder shall pay a fee after the completion of each
112	112	10 racing meeting. This fee is in addition to the taxes imposed by section
113	113	11 3 of this chapter. Except as provided in subsection (c), the amount of
114	114	12 this fee is determined as follows:
115	115	13 (1) If the total amount of wagering at the racing meeting is less
116	116	14 than five million dollars ($5,000,000), the fee is one-tenth of one
117	117	15 percent (0.1%) of the total amount wagered.
118	118	16 (2) If the total amount of wagering at the racing meeting is five
119	119	17 million dollars ($5,000,000) or more, the fee is fifteen-hundredths
120	120	18 of one percent (0.15%) of the total amount wagered.
121	121	19 (c) The fees collected under this section from any one (1) permit
122	122	20 holder may not exceed fifteen thousand dollars ($15,000) from any one
123	123	21 (1) horse racing meeting in a calendar year.
124	124	22 (d) This subsection applies to fees collected under this section
125	125	23 before July 1, 2023. Within ten (10) days after the close of each racing
126	126	24 meeting, the permit holder shall forward the fee imposed by this
127	127	25 section in equal shares to the fiscal officers of the:
128	128	26 (1) city, if any;
129	129	27 (2) town, if any; and
130	130	28 (3) county;
131	131	29 in which the racing meeting took place. The city, town, or county may
132	132	30 use this money as general fund operating revenues.
133	133	31 (e) This subsection applies to fees collected under this section
134	134	32 after June 30, 2023. Within ten (10) days after the close of each
135	135	33 racing meeting, the permit holder shall pay the fees to the auditor
136	136	34 of state. The auditor of state shall deposit the fees collected under
137	137	35 this section in the gaming revenue fund established by IC 4-40-3-1.
138	138	36 SECTION 4. IC 4-31-9-9, AS AMENDED BY P.L.2-2008,
139	139	37 SECTION 19, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
140	140	38 JULY 1, 2023]: Sec. 9. (a) This subsection applies to amounts
141	141	39 withheld before July 1, 2023. Before January 15 and July 15 of each
142	142	40 year, each permit holder that operates satellite facilities shall forward
143	143	41 to the auditor of state an amount equal to one-half of one percent
144	144	42 (0.5%) of the total amount of money wagered at that permit holder's
145	145	2023 IN 401—LS 7462/DI 125 4
146	146	1 satellite facilities during the six (6) month period ending on the last day
147	147	2 of the preceding month. The auditor of state shall distribute amounts
148	148	3 received under this section as follows:
149	149	4 (1) Fifty percent (50%) of the amounts received shall be deposited
150	150	5 in the livestock industry promotion and development fund
151	151	6 established by IC 15-11-5-4.
152	152	7 (2) Fifty percent (50%) of the amounts received shall be
153	153	8 distributed to the state fair commission for use in any activity that
154	154	9 the commission is authorized to carry out under IC 15-13-3.
155	155	10 (b) This subsection applies to amounts withheld after June 30,
156	156	11 2023. Before January 15 and July 15 of each year, each permit
157	157	12 holder that operates satellite facilities shall forward to the auditor
158	158	13 of state an amount equal to one-half of one percent (0.5%) of the
159	159	14 total amount of money wagered at that permit holder's satellite
160	160	15 facilities during the six (6) month period ending on the last day of
161	161	16 the preceding month. The auditor of state shall deposit amounts
162	162	17 received under this section in the gaming revenue fund established
163	163	18 by IC 4-40-3-1.
164	164	19 (b) (c) Payments required by this section shall be made from
165	165	20 amounts withheld by the permit holder under section 1 of this chapter.
166	166	21 SECTION 5. IC 4-31-10-3, AS AMENDED BY P.L.108-2019,
167	167	22 SECTION 71, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
168	168	23 JULY 1, 2023]: Sec. 3. The fund consists of the following:
169	169	24 (1) Before July 1, 2023, taxes paid into the fund under
170	170	25 IC 4-31-9-3(b)(2).
171	171	26 (2) Before July 1, 2023, transfers from the Indiana horse racing
172	172	27 commission under IC 4-35-7-12.5.
173	173	28 (3) Appropriations made by the general assembly.
174	174	29 SECTION 6. IC 4-31-11-11, AS AMENDED BY P.L.210-2013,
175	175	30 SECTION 6, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
176	176	31 JULY 1, 2023]: Sec. 11. Each development fund consists of:
177	177	32 (1) breakage and outs paid into the fund under IC 4-31-9-10;
178	178	33 (2) appropriations by the general assembly;
179	179	34 (3) gifts;
180	180	35 (4) stakes payments;
181	181	36 (5) entry fees; and
182	182	37 (6) before July 1, 2023, money paid into the fund under
183	183	38 IC 4-35-7-12.
184	184	39 SECTION 7. IC 4-31-11-15, AS AMENDED BY P.L.268-2017,
185	185	40 SECTION 14, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
186	186	41 JULY 1, 2023]: Sec. 15. The commission shall use the development
187	187	42 funds to provide purses and other funding for the activities described
188	188	2023 IN 401—LS 7462/DI 125 5
189	189	1 in section 9 of this chapter. The commission may pay:
190	190	2 (1) the operating costs of the development programs;
191	191	3 (2) other costs of administering this chapter; and
192	192	4 (3) costs incurred to promote the horse racing industry in Indiana;
193	193	5 from one (1) or more of the development funds. However, before July
194	194	6 1, 2023, the amount used for each state fiscal year from these
195	195	7 development funds to pay these costs may not exceed four percent
196	196	8 (4%) of the amount distributed to those funds during the immediately
197	197	9 preceding state fiscal year under IC 4-35-7-12.
198	198	10 SECTION 8. IC 4-31-12-22 IS AMENDED TO READ AS
199	199	11 FOLLOWS [EFFECTIVE JULY 1, 2023]: Sec. 22. (a) The veterinary
200	200	12 school research account (referred to in this section as "the account") is
201	201	13 established as an account within the state general fund. The account
202	202	14 shall be administered by Purdue University. The account does not
203	203	15 revert to the state general fund at the end of a state fiscal year.
204	204	16 (b) Before July 1, 2023, the account consists of money deposited
205	205	17 in the account under IC 4-31-9-3.
206	206	18 (c) Money in the account is annually appropriated to the Purdue
207	207	19 University School of Veterinary Medicine for use in equine research.
208	208	20 Research conducted under this section must include but is not limited
209	209	21 to research on the effects of drugs on the race performance of horses.
210	210	22 (d) Before January 15 of each year, the Purdue University School of
211	211	23 Veterinary Medicine shall make a written report to the commission
212	212	24 concerning:
213	213	25 (1) the uses of the money received by the school under this
214	214	26 section; and
215	215	27 (2) the results of the research conducted by the school under this
216	216	28 section.
217	217	29 SECTION 9. IC 4-33-4-8 IS AMENDED TO READ AS FOLLOWS
218	218	30 [EFFECTIVE JULY 1, 2023]: Sec. 8. (a) Subject to subsection (b), if
219	219	31 a licensee, an operating agent, or an employee of a licensee or an
220	220	32 operating agent violates this article or engages in a fraudulent act, the
221	221	33 commission may do any combination of the following:
222	222	34 (1) Suspend, revoke, or restrict the license of the licensee, or
223	223	35 suspend, revoke, or restrict the gambling operations of an
224	224	36 operating agent.
225	225	37 (2) Require the removal of a licensee or an employee of a
226	226	38 licensee.
227	227	39 (3) Impose a civil penalty of not more than five thousand dollars
228	228	40 ($5,000) against an individual who has been issued an
229	229	41 occupational license for each violation of this article.
230	230	42 (4) Impose a civil penalty of not more than the greater of:
231	231	2023 IN 401—LS 7462/DI 125 6
232	232	1 (A) ten thousand dollars ($10,000); or
233	233	2 (B) an amount equal to the licensee's or operating agent's daily
234	234	3 gross receipts for the day of the violation;
235	235	4 against an owner or operating agent for each violation of this
236	236	5 article.
237	237	6 (5) Impose a civil penalty of not more than twenty-five thousand
238	238	7 dollars ($25,000) against a person who has been issued a
239	239	8 supplier's license for each violation of this article.
240	240	9 (b) Notwithstanding any other law, if the commission imposes
241	241	10 total civil penalties in a particular year in an amount that exceeds
242	242	11 an amount equal to one hundred twenty percent (120%) of the
243	243	12 average amount of penalties or fines imposed during the year for
244	244	13 violations of gaming requirements and regulations by state gaming
245	245	14 oversight regulating bodies nationwide, the amount of civil
246	246	15 penalties that exceeds one hundred twenty percent (120%) of the
247	247	16 average amount nationwide shall be deposited in the state general
248	248	17 fund.
249	249	18 SECTION 10. IC 4-33-12-5.5 IS ADDED TO THE INDIANA
250	250	19 CODE AS A NEW SECTION TO READ AS FOLLOWS
251	251	20 [EFFECTIVE JULY 1, 2023]: Sec. 5.5. The department shall deposit
252	252	21 all tax revenue collected under this chapter after June 30, 2023, in
253	253	22 the gaming revenue fund established by IC 4-40-3-1.
254	254	23 SECTION 11. IC 4-33-12-6, AS AMENDED BY P.L.104-2022,
255	255	24 SECTION 8, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
256	256	25 JULY 1, 2023]: Sec. 6. (a) The department shall place in the state
257	257	26 general fund the tax revenue collected under this chapter before July
258	258	27 1, 2023.
259	259	28 (b) This subsection applies only to tax revenue collected under
260	260	29 this chapter before July 1, 2023. Except as provided by sections 8 and
261	261	30 8.5 of this chapter, the treasurer of state shall quarterly pay the
262	262	31 following amounts:
263	263	32 (1) Except as provided in section 9(k) of this chapter, thirty-three
264	264	33 and one-third percent (33 1/3%) of the admissions tax and
265	265	34 supplemental wagering tax collected by the licensed owner during
266	266	35 the quarter shall be paid to:
267	267	36 (A) the city in which the riverboat is located, if the city:
268	268	37 (i) is located in a county having a population of more than
269	269	38 one hundred twelve thousand (112,000) and less than one
270	270	39 hundred twenty thousand (120,000); or
271	271	40 (ii) is contiguous to the Ohio River and is the largest city in
272	272	41 the county; and
273	273	42 (B) the county in which the riverboat is located, if the
274	274	2023 IN 401—LS 7462/DI 125 7
275	275	1 riverboat is not located in a city described in clause (A).
276	276	2 (2) Except as provided in section 9(k) of this chapter, thirty-three
277	277	3 and one-third percent (33 1/3%) of the admissions tax and
278	278	4 supplemental wagering tax collected by the licensed owner during
279	279	5 the quarter shall be paid to the county in which the riverboat is
280	280	6 located. In the case of a county described in subdivision (1)(B),
281	281	7 this thirty-three and one-third percent (33 1/3%) of the admissions
282	282	8 tax and supplemental wagering tax is in addition to the
283	283	9 thirty-three and one-third percent (33 1/3%) received under
284	284	10 subdivision (1)(B).
285	285	11 (3) Except as provided in section 9(k) of this chapter, three and
286	286	12 thirty-three hundredths percent (3.33%) of the admissions tax and
287	287	13 supplemental wagering tax collected by the licensed owner during
288	288	14 the quarter shall be paid to the county convention and visitors
289	289	15 bureau or promotion fund for the county in which the riverboat is
290	290	16 located.
291	291	17 (4) Except as provided in section 9(k) of this chapter, five percent
292	292	18 (5%) of the admissions tax and supplemental wagering tax
293	293	19 collected by the licensed owner during a quarter shall be paid to
294	294	20 the state fair commission, for use in any activity that the
295	295	21 commission is authorized to carry out under IC 15-13-3.
296	296	22 (5) Except as provided in section 9(k) of this chapter, three and
297	297	23 thirty-three hundredths percent (3.33%) of the admissions tax and
298	298	24 supplemental wagering tax collected by the licensed owner during
299	299	25 the quarter shall be paid to the division of mental health and
300	300	26 addiction. The division shall allocate at least twenty-five percent
301	301	27 (25%) of the funds derived from the admissions tax to the
302	302	28 prevention and treatment of compulsive gambling.
303	303	29 (6) Twenty-one and six hundred sixty-seven thousandths percent
304	304	30 (21.667%) of the admissions tax and supplemental wagering tax
305	305	31 collected by the licensed owner during the quarter shall be paid
306	306	32 to the state general fund.
307	307	33 SECTION 12. IC 4-33-12-8, AS AMENDED BY P.L.109-2018,
308	308	34 SECTION 2, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
309	309	35 JULY 1, 2023]: Sec. 8. (a) This section applies to tax revenue collected
310	310	36 before July 1, 2023, from a riverboat operating from Lake County.
311	311	37 (b) Except as provided by IC 6-3.1-20-7, the treasurer of state shall
312	312	38 quarterly pay the following amounts from the taxes collected during the
313	313	39 preceding calendar quarter from the riverboat operating from East
314	314	40 Chicago:
315	315	41 (1) The lesser of:
316	316	42 (A) eight hundred seventy-five thousand dollars ($875,000);
317	317	2023 IN 401—LS 7462/DI 125 8
318	318	1 or
319	319	2 (B) thirty-three and one-third percent (33 1/3%) of the
320	320	3 admissions tax and supplemental wagering tax collected by the
321	321	4 licensed owner during the preceding calendar quarter;
322	322	5 to the fiscal officer of the northwest Indiana regional development
323	323	6 authority to partially satisfy East Chicago's funding obligation to
324	324	7 the authority under IC 36-7.5-4-2.
325	325	8 (2) The lesser of:
326	326	9 (A) two hundred eighteen thousand seven hundred fifty dollars
327	327	10 ($218,750); or
328	328	11 (B) thirty-three and one-third percent (33 1/3%) of the
329	329	12 admissions tax and supplemental wagering tax collected by the
330	330	13 licensed owner during the preceding calendar quarter;
331	331	14 to the fiscal officer of the northwest Indiana regional development
332	332	15 authority to partially satisfy Lake County's funding obligation to
333	333	16 the authority under IC 36-7.5-4-2.
334	334	17 (3) Except as provided in section 9(k) of this chapter, the
335	335	18 remainder, if any, of:
336	336	19 (A) thirty-three and one-third percent (33 1/3%) of the
337	337	20 admissions tax and supplemental wagering tax collected by the
338	338	21 licensed owner during the preceding calendar quarter; minus
339	339	22 (B) the amount distributed to the northwest Indiana regional
340	340	23 development authority under subdivision (1) for the calendar
341	341	24 quarter;
342	342	25 must be paid to the city of East Chicago.
343	343	26 (4) Except as provided in section 9(k) of this chapter, the
344	344	27 remainder, if any, of:
345	345	28 (A) thirty-three and one-third percent (33 1/3%) of the
346	346	29 admissions tax and supplemental wagering tax collected by the
347	347	30 licensed owner during the preceding calendar quarter; minus
348	348	31 (B) the amount distributed to the northwest Indiana regional
349	349	32 development authority under subdivision (2) for the calendar
350	350	33 quarter;
351	351	34 must be paid to Lake County.
352	352	35 (5) Except as provided in section 9(k) of this chapter, three
353	353	36 percent (3%) of the admissions tax and supplemental wagering
354	354	37 tax collected by the licensed owner during the preceding calendar
355	355	38 quarter must be paid to the county convention and visitors bureau
356	356	39 for Lake County.
357	357	40 (6) Except as provided in section 9(k) of this chapter, three
358	358	41 hundred thirty-three thousandths percent (.333%) of the
359	359	42 admissions tax and supplemental wagering tax collected by the
360	360	2023 IN 401—LS 7462/DI 125 9
361	361	1 licensed owner during the preceding calendar quarter must be
362	362	2 paid to the northwest Indiana law enforcement training center.
363	363	3 (7) Except as provided in section 9(k) of this chapter, five percent
364	364	4 (5%) of the admissions tax and supplemental wagering tax
365	365	5 collected by the licensed owner during the preceding calendar
366	366	6 quarter must be paid to the state fair commission for use in any
367	367	7 activity that the commission is authorized to carry out under
368	368	8 IC 15-13-3.
369	369	9 (8) Except as provided in section 9(k) of this chapter, three and
370	370	10 thirty-three hundredths percent (3.33%) of the admissions tax and
371	371	11 supplemental wagering tax collected by the licensed owner during
372	372	12 the preceding calendar quarter must be paid to the division of
373	373	13 mental health and addiction.
374	374	14 (9) Twenty-one and six hundred sixty-seven thousandths percent
375	375	15 (21.667%) of the admissions tax and supplemental wagering tax
376	376	16 collected by the licensed owner during the preceding calendar
377	377	17 quarter must be paid to the state general fund.
378	378	18 (c) Except as provided by IC 6-3.1-20-7, the treasurer of state shall
379	379	19 quarterly pay the following amounts from the taxes collected during the
380	380	20 preceding calendar quarter from each riverboat operating in Gary:
381	381	21 (1) The lesser of:
382	382	22 (A) four hundred thirty-seven thousand five hundred dollars
383	383	23 ($437,500); or
384	384	24 (B) thirty-three and one-third percent (33 1/3%) of the
385	385	25 admissions tax and supplemental wagering tax collected by the
386	386	26 licensed owner during the preceding calendar quarter;
387	387	27 to the fiscal officer of the northwest Indiana regional development
388	388	28 authority to partially satisfy Gary's funding obligation to the
389	389	29 authority under IC 36-7.5-4-2.
390	390	30 (2) The lesser of:
391	391	31 (A) two hundred eighteen thousand seven hundred fifty dollars
392	392	32 ($218,750); or
393	393	33 (B) thirty-three and one-third percent (33 1/3%) of the
394	394	34 admissions tax and supplemental wagering tax collected by the
395	395	35 licensed owner during the preceding calendar quarter;
396	396	36 to the fiscal officer of the northwest Indiana regional development
397	397	37 authority to partially satisfy Lake County's funding obligation to
398	398	38 the authority under IC 36-7.5-4-2.
399	399	39 (3) Except as provided in section 9(k) of this chapter, the
400	400	40 remainder, if any, of:
401	401	41 (A) thirty-three and one-third percent (33 1/3%) of the
402	402	42 admissions tax and supplemental wagering tax collected by the
403	403	2023 IN 401—LS 7462/DI 125 10
404	404	1 licensed owner of a riverboat operating in Gary during the
405	405	2 preceding calendar quarter; minus
406	406	3 (B) the amount distributed to the northwest Indiana regional
407	407	4 development authority under subdivision (1) for the calendar
408	408	5 quarter;
409	409	6 must be paid to the city of Gary.
410	410	7 (4) Except as provided in section 9(k) of this chapter, the
411	411	8 remainder, if any, of:
412	412	9 (A) thirty-three and one-third percent (33 1/3%) of the
413	413	10 admissions tax and supplemental wagering tax collected by the
414	414	11 licensed owner of a riverboat operating in Gary during the
415	415	12 preceding calendar quarter; minus
416	416	13 (B) the amount distributed to the northwest Indiana regional
417	417	14 development authority under subdivision (2) for the calendar
418	418	15 quarter;
419	419	16 must be paid to Lake County.
420	420	17 (5) Except as provided in section 9(k) of this chapter, three
421	421	18 percent (3%) of the admissions tax and supplemental wagering
422	422	19 tax collected by the licensed owner of a riverboat operating in
423	423	20 Gary during the preceding calendar quarter must be paid to the
424	424	21 county convention and visitors bureau for Lake County.
425	425	22 (6) Except as provided in section 9(k) of this chapter, three
426	426	23 hundred thirty-three thousandths percent (.333%) of the
427	427	24 admissions tax and supplemental wagering tax collected by the
428	428	25 licensed owner of a riverboat operating in Gary during the
429	429	26 preceding calendar quarter must be paid to the northwest Indiana
430	430	27 law enforcement training center.
431	431	28 (7) Except as provided in section 9(k) of this chapter, five percent
432	432	29 (5%) of the admissions tax and supplemental wagering tax
433	433	30 collected by the licensed owner of a riverboat operating in Gary
434	434	31 during the preceding calendar quarter must be paid to the state
435	435	32 fair commission for use in any activity that the commission is
436	436	33 authorized to carry out under IC 15-13-3.
437	437	34 (8) Except as provided in section 9(k) of this chapter, three and
438	438	35 thirty-three hundredths percent (3.33%) of the admissions tax and
439	439	36 supplemental wagering tax collected by the licensed owner of a
440	440	37 riverboat operating in Gary during the preceding calendar quarter
441	441	38 must be paid to the division of mental health and addiction.
442	442	39 (9) Twenty-one and six hundred sixty-seven thousandths percent
443	443	40 (21.667%) of the admissions tax and supplemental wagering tax
444	444	41 collected by the licensed owner of a riverboat operating in Gary
445	445	42 during the preceding calendar quarter must be paid to the state
446	446	2023 IN 401—LS 7462/DI 125 11
447	447	1 general fund.
448	448	2 (d) Except as provided by IC 6-3.1-20-7, the treasurer of state shall
449	449	3 quarterly pay the following amounts from the taxes collected during the
450	450	4 preceding calendar quarter from the riverboat operating in Hammond:
451	451	5 (1) The lesser of:
452	452	6 (A) eight hundred seventy-five thousand dollars ($875,000);
453	453	7 or
454	454	8 (B) thirty-three and one-third percent (33 1/3%) of the
455	455	9 admissions tax and supplemental wagering tax collected by the
456	456	10 licensed owner of a riverboat operating in Hammond during
457	457	11 the preceding calendar quarter;
458	458	12 to the fiscal officer of the northwest Indiana regional development
459	459	13 authority to partially satisfy Hammond's funding obligation to the
460	460	14 authority under IC 36-7.5-4-2.
461	461	15 (2) The lesser of:
462	462	16 (A) two hundred eighteen thousand seven hundred fifty dollars
463	463	17 ($218,750); or
464	464	18 (B) thirty-three and one-third percent (33 1/3%) of the
465	465	19 admissions tax and supplemental wagering tax collected by the
466	466	20 licensed owner during the preceding calendar quarter;
467	467	21 to the fiscal officer of the northwest Indiana regional development
468	468	22 authority to partially satisfy Lake County's funding obligation to
469	469	23 the authority under IC 36-7.5-4-2.
470	470	24 (3) Except as provided in section 9(k) of this chapter, the
471	471	25 remainder, if any, of:
472	472	26 (A) thirty-three and one-third percent (33 1/3%) of the
473	473	27 admissions tax and supplemental wagering tax collected by the
474	474	28 licensed owner of the riverboat during the preceding calendar
475	475	29 quarter; minus
476	476	30 (B) the amount distributed to the northwest Indiana regional
477	477	31 development authority under subdivision (1) for the calendar
478	478	32 quarter;
479	479	33 must be paid to the city of Hammond.
480	480	34 (4) Except as provided in section 9(k) of this chapter, the
481	481	35 remainder, if any, of:
482	482	36 (A) thirty-three and one-third percent (33 1/3%) of the
483	483	37 admissions tax and supplemental wagering tax collected by the
484	484	38 licensed owner of the riverboat during the preceding calendar
485	485	39 quarter; minus
486	486	40 (B) the amount distributed to the northwest Indiana regional
487	487	41 development authority under subdivision (2) for the calendar
488	488	42 quarter;
489	489	2023 IN 401—LS 7462/DI 125 12
490	490	1 must be paid to Lake County.
491	491	2 (5) Except as provided in section 9(k) of this chapter, three
492	492	3 percent (3%) of the admissions tax and supplemental wagering
493	493	4 tax collected by the licensed owner of the riverboat during the
494	494	5 preceding calendar quarter must be paid to the county convention
495	495	6 and visitors bureau for Lake County.
496	496	7 (6) Except as provided in section 9(k) of this chapter, three
497	497	8 hundred thirty-three thousandths percent (.333%) of the
498	498	9 admissions tax and supplemental wagering tax collected by the
499	499	10 licensed owner of a riverboat during the preceding calendar
500	500	11 quarter must be paid to the northwest Indiana law enforcement
501	501	12 training center.
502	502	13 (7) Except as provided in section 9(k) of this chapter, five percent
503	503	14 (5%) of the admissions tax and supplemental wagering tax
504	504	15 collected by the licensed owner of the riverboat during the
505	505	16 preceding calendar quarter must be paid to the state fair
506	506	17 commission for use in any activity that the commission is
507	507	18 authorized to carry out under IC 15-13-3.
508	508	19 (8) Except as provided in section 9(k) of this chapter, three and
509	509	20 thirty-three hundredths percent (3.33%) of the admissions tax and
510	510	21 supplemental wagering tax collected by the licensed owner for
511	511	22 each person admitted to the riverboat during the preceding
512	512	23 calendar quarter must be paid to the division of mental health and
513	513	24 addiction.
514	514	25 (9) Twenty-one and six hundred sixty-seven thousandths percent
515	515	26 (21.667%) of the admissions tax and supplemental wagering tax
516	516	27 collected by the licensed owner of the riverboat during the
517	517	28 preceding calendar quarter must be paid to the state general fund.
518	518	29 SECTION 13. IC 4-33-12-8.5, AS ADDED BY P.L.293-2019,
519	519	30 SECTION 26, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
520	520	31 JULY 1, 2023]: Sec. 8.5. (a) This section applies only to tax revenue
521	521	32 collected before July 1, 2023, from an inland casino located in Vigo
522	522	33 County.
523	523	34 (b) The treasurer of state shall pay the following amounts from taxes
524	524	35 collected during the preceding calendar quarter from the inland casino
525	525	36 located in Vigo County:
526	526	37 (1) Forty percent (40%) to the city of Terre Haute.
527	527	38 (2) Thirty percent (30%) to Vigo County.
528	528	39 (3) Fifteen percent (15%) to the Vigo County school corporation.
529	529	40 (4) Fifteen percent (15%) to West Central 2025.
530	530	41 (c) This subsection applies to a city or county receiving money
531	531	42 under subsection (b). Money paid to a city or county under subsection
532	532	2023 IN 401—LS 7462/DI 125 13
533	533	1 (b):
534	534	2 (1) must be paid to the fiscal officer of the unit and may be
535	535	3 deposited in the unit's general fund or a riverboat fund established
536	536	4 by the city or county under IC 36-1-8-9, or both;
537	537	5 (2) may not be used to reduce the unit's maximum levy under
538	538	6 IC 6-1.1-18.5 but may be used at the discretion of the unit to
539	539	7 reduce the property tax levy of the unit for a particular year;
540	540	8 (3) may be used for any legal or corporate purpose of the unit,
541	541	9 including the pledge of money to bonds, leases, or other
542	542	10 obligations under IC 5-1-14-4; and
543	543	11 (4) is considered miscellaneous revenue.
544	544	12 (d) Money paid to a school corporation under subsection (b)(3):
545	545	13 (1) may be used for any legal or corporate purpose of the school
546	546	14 corporation, including the pledge of money to bonds, leases, or
547	547	15 other obligations under IC 5-1-14-4; and
548	548	16 (2) is considered miscellaneous revenue.
549	549	17 (e) Money paid to West Central 2025 under subsection (b)(4) must
550	550	18 be used for the development and implementation of a regional
551	551	19 economic development strategy that:
552	552	20 (1) assists the residents of Vigo County and the other participating
553	553	21 counties in West Central 2025 in improving the quality of life in
554	554	22 the region; and
555	555	23 (2) promotes successful and sustainable communities.
556	556	24 (f) The fiscal officer of West Central 2025 shall annually submit a
557	557	25 report to the Indiana economic development corporation concerning the
558	558	26 organization's use of the money received under subsection (b)(4) and
559	559	27 the development and implementation of the regional economic
560	560	28 development strategy required by subsection (e).
561	561	29 SECTION 14. IC 4-33-12.5-0.5 IS ADDED TO THE INDIANA
562	562	30 CODE AS A NEW SECTION TO READ AS FOLLOWS
563	563	31 [EFFECTIVE JULY 1, 2023]: Sec. 0.5. This chapter applies to tax
564	564	32 revenue collected before July 1, 2023.
565	565	33 SECTION 15. IC 4-33-13-3 IS AMENDED TO READ AS
566	566	34 FOLLOWS [EFFECTIVE JULY 1, 2023]: Sec. 3. (a) The department
567	567	35 shall deposit tax revenue collected under this chapter before July 1,
568	568	36 2023, in the state gaming fund.
569	569	37 (b) The department shall deposit tax revenue collected under
570	570	38 this chapter after June 30, 2023:
571	571	39 (1) in the case of tax revenue remitted by an operating agent
572	572	40 operating a riverboat in a historic hotel district, in the state
573	573	41 gaming fund; and
574	574	42 (2) in the case of tax revenue remitted by a licensed owner, in
575	575	2023 IN 401—LS 7462/DI 125 14
576	576	1 the gaming revenue fund established by IC 4-40-3-1.
577	577	2 SECTION 16. IC 4-33-13-5, AS AMENDED BY P.L.178-2022(ts),
578	578	3 SECTION 2, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
579	579	4 JULY 1, 2023]: Sec. 5. (a) This subsection does not apply to tax
580	580	5 revenue remitted by a licensed owner after June 30, 2023, or an
581	581	6 operating agent operating a riverboat in a historic hotel district. After
582	582	7 funds are appropriated under section 4 of this chapter, each month the
583	583	8 auditor of state shall distribute the tax revenue deposited in the state
584	584	9 gaming fund under this chapter to the following:
585	585	10 (1) An amount equal to the following shall be set aside for
586	586	11 revenue sharing under subsection (d):
587	587	12 (A) Before July 1, 2021, the first thirty-three million dollars
588	588	13 ($33,000,000) of tax revenues collected under this chapter
589	589	14 shall be set aside for revenue sharing under subsection (d).
590	590	15 (B) After June 30, 2021, if the total adjusted gross receipts
591	591	16 received by licensees from gambling games authorized under
592	592	17 this article during the preceding state fiscal year is equal to or
593	593	18 greater than the total adjusted gross receipts received by
594	594	19 licensees from gambling games authorized under this article
595	595	20 during the state fiscal year ending June 30, 2020, the first
596	596	21 thirty-three million dollars ($33,000,000) of tax revenues
597	597	22 collected under this chapter shall be set aside for revenue
598	598	23 sharing under subsection (d).
599	599	24 (C) After June 30, 2021, if the total adjusted gross receipts
600	600	25 received by licensees from gambling games authorized under
601	601	26 this article during the preceding state fiscal year is less than
602	602	27 the total adjusted gross receipts received by licensees from
603	603	28 gambling games authorized under this article during the state
604	604	29 year ending June 30, 2020, an amount equal to the first
605	605	30 thirty-three million dollars ($33,000,000) of tax revenues
606	606	31 collected under this chapter multiplied by the result of:
607	607	32 (i) the total adjusted gross receipts received by licensees
608	608	33 from gambling games authorized under this article during
609	609	34 the preceding state fiscal year; divided by
610	610	35 (ii) the total adjusted gross receipts received by licensees
611	611	36 from gambling games authorized under this article during
612	612	37 the state fiscal year ending June 30, 2020;
613	613	38 shall be set aside for revenue sharing under subsection (d).
614	614	39 (2) Subject to subsection (c), twenty-five percent (25%) of the
615	615	40 remaining tax revenue remitted by each licensed owner shall be
616	616	41 paid:
617	617	42 (A) to the city in which the riverboat is located or that is
618	618	2023 IN 401—LS 7462/DI 125 15
619	619	1 designated as the home dock of the riverboat from which the
620	620	2 tax revenue was collected, in the case of:
621	621	3 (i) a city described in IC 4-33-12-6(b)(1)(A);
622	622	4 (ii) a city located in Lake County; or
623	623	5 (iii) Terre Haute; or
624	624	6 (B) to the county that is designated as the home dock of the
625	625	7 riverboat from which the tax revenue was collected, in the case
626	626	8 of a riverboat that is not located in a city described in clause
627	627	9 (A) or whose home dock is not in a city described in clause
628	628	10 (A).
629	629	11 (3) The remainder of the tax revenue remitted by each licensed
630	630	12 owner shall be paid to the state general fund. In each state fiscal
631	631	13 year, the auditor of state shall make the transfer required by this
632	632	14 subdivision on or before the fifteenth day of the month based on
633	633	15 revenue received during the preceding month for deposit in the
634	634	16 state gaming fund. Specifically, the auditor of state may transfer
635	635	17 the tax revenue received by the state in a month to the state
636	636	18 general fund in the immediately following month according to this
637	637	19 subdivision.
638	638	20 (b) This subsection applies only to tax revenue remitted by an
639	639	21 operating agent operating a riverboat in a historic hotel district after
640	640	22 June 30, 2019. After funds are appropriated under section 4 of this
641	641	23 chapter, Each month the auditor of state shall distribute the tax revenue
642	642	24 remitted by the operating agent under this chapter as follows:
643	643	25 (1) For state fiscal years beginning after June 30, 2019, but
644	644	26 ending before July 1, 2021, fifty-six and five-tenths percent
645	645	27 (56.5%) shall be paid to the state general fund.
646	646	28 (2) For state fiscal years beginning after June 30, 2021, fifty-six
647	647	29 and five-tenths percent (56.5%) shall be paid as follows:
648	648	30 (A) Sixty-six and four-tenths percent (66.4%) shall be paid to
649	649	31 the state general fund.
650	650	32 (B) Thirty-three and six-tenths percent (33.6%) shall be paid
651	651	33 to the West Baden Springs historic hotel preservation and
652	652	34 maintenance fund established by IC 36-7-11.5-11(b).
653	653	35 However, if:
654	654	36 (i) at any time the balance in that fund exceeds twenty-five
655	655	37 million dollars ($25,000,000); or
656	656	38 (ii) in any part of a state fiscal year in which the operating
657	657	39 agent has received at least one hundred million dollars
658	658	40 ($100,000,000) of adjusted gross receipts;
659	659	41 the amount described in this clause shall be paid to the state
660	660	42 general fund for the remainder of the state fiscal year.
661	661	2023 IN 401—LS 7462/DI 125 16
662	662	1 (3) Forty-three and five-tenths percent (43.5%) shall be paid as
663	663	2 follows:
664	664	3 (A) Twenty-two and four-tenths percent (22.4%) shall be paid
665	665	4 as follows:
666	666	5 (i) Fifty percent (50%) to the fiscal officer of the town of
667	667	6 French Lick.
668	668	7 (ii) Fifty percent (50%) to the fiscal officer of the town of
669	669	8 West Baden Springs.
670	670	9 (B) Fourteen and eight-tenths percent (14.8%) shall be paid to
671	671	10 the county treasurer of Orange County for distribution among
672	672	11 the school corporations in the county. The governing bodies
673	673	12 for the school corporations in the county shall provide a
674	674	13 formula for the distribution of the money received under this
675	675	14 clause among the school corporations by joint resolution
676	676	15 adopted by the governing body of each of the school
677	677	16 corporations in the county. Money received by a school
678	678	17 corporation under this clause must be used to improve the
679	679	18 educational attainment of students enrolled in the school
680	680	19 corporation receiving the money. Not later than the first
681	681	20 regular meeting in the school year of a governing body of a
682	682	21 school corporation receiving a distribution under this clause,
683	683	22 the superintendent of the school corporation shall submit to
684	684	23 the governing body a report describing the purposes for which
685	685	24 the receipts under this clause were used and the improvements
686	686	25 in educational attainment realized through the use of the
687	687	26 money. The report is a public record.
688	688	27 (C) Thirteen and one-tenth percent (13.1%) shall be paid to the
689	689	28 county treasurer of Orange County.
690	690	29 (D) Five and three-tenths percent (5.3%) shall be distributed
691	691	30 quarterly to the county treasurer of Dubois County for
692	692	31 appropriation by the county fiscal body after receiving a
693	693	32 recommendation from the county executive. The county fiscal
694	694	33 body for the receiving county shall provide for the distribution
695	695	34 of the money received under this clause to one (1) or more
696	696	35 taxing units (as defined in IC 6-1.1-1-21) in the county under
697	697	36 a formula established by the county fiscal body after receiving
698	698	37 a recommendation from the county executive.
699	699	38 (E) Five and three-tenths percent (5.3%) shall be distributed
700	700	39 quarterly to the county treasurer of Crawford County for
701	701	40 appropriation by the county fiscal body after receiving a
702	702	41 recommendation from the county executive. The county fiscal
703	703	42 body for the receiving county shall provide for the distribution
704	704	2023 IN 401—LS 7462/DI 125 17
705	705	1 of the money received under this clause to one (1) or more
706	706	2 taxing units (as defined in IC 6-1.1-1-21) in the county under
707	707	3 a formula established by the county fiscal body after receiving
708	708	4 a recommendation from the county executive.
709	709	5 (F) Six and thirty-five hundredths percent (6.35%) shall be
710	710	6 paid to the fiscal officer of the town of Paoli.
711	711	7 (G) Six and thirty-five hundredths percent (6.35%) shall be
712	712	8 paid to the fiscal officer of the town of Orleans.
713	713	9 (H) Twenty-six and four-tenths percent (26.4%) shall be paid
714	714	10 to the Indiana economic development corporation established
715	715	11 by IC 5-28-3-1 for transfer as follows:
716	716	12 (i) Beginning after December 31, 2017, ten percent (10%)
717	717	13 of the amount transferred under this clause in each calendar
718	718	14 year shall be transferred to the South Central Indiana
719	719	15 Regional Economic Development Corporation or a
720	720	16 successor entity or partnership for economic development
721	721	17 for the purpose of recruiting new business to Orange County
722	722	18 as well as promoting the retention and expansion of existing
723	723	19 businesses in Orange County.
724	724	20 (ii) The remainder of the amount transferred under this
725	725	21 clause in each calendar year shall be transferred to Radius
726	726	22 Indiana or a successor regional entity or partnership for the
727	727	23 development and implementation of a regional economic
728	728	24 development strategy to assist the residents of Orange
729	729	25 County and the counties contiguous to Orange County in
730	730	26 improving their quality of life and to help promote
731	731	27 successful and sustainable communities.
732	732	28 To the extent possible, the Indiana economic development
733	733	29 corporation shall provide for the transfer under item (i) to be
734	734	30 made in four (4) equal installments. However, an amount
735	735	31 sufficient to meet current obligations to retire or refinance
736	736	32 indebtedness or leases for which tax revenues under this
737	737	33 section were pledged before January 1, 2015, by the Orange
738	738	34 County development commission shall be paid to the Orange
739	739	35 County development commission before making distributions
740	740	36 to the South Central Indiana Regional Economic Development
741	741	37 Corporation and Radius Indiana or their successor entities or
742	742	38 partnerships. The amount paid to the Orange County
743	743	39 development commission shall proportionally reduce the
744	744	40 amount payable to the South Central Indiana Regional
745	745	41 Economic Development Corporation and Radius Indiana or
746	746	42 their successor entities or partnerships.
747	747	2023 IN 401—LS 7462/DI 125 18
748	748	1 (c) This subsection does not apply to tax revenue remitted by an
749	749	2 inland casino operating in Vigo County. For each city and county
750	750	3 receiving money under subsection (a)(2), the auditor of state shall
751	751	4 determine the total amount of money paid by the auditor of state to the
752	752	5 city or county during the state fiscal year 2002. The amount determined
753	753	6 is the base year revenue for the city or county. The auditor of state shall
754	754	7 certify the base year revenue determined under this subsection to the
755	755	8 city or county. The total amount of money distributed to a city or
756	756	9 county under this section during a state fiscal year may not exceed the
757	757	10 entity's base year revenue. For each state fiscal year, the auditor of state
758	758	11 shall pay that part of the riverboat wagering taxes that:
759	759	12 (1) exceeds a particular city's or county's base year revenue; and
760	760	13 (2) would otherwise be due to the city or county under this
761	761	14 section;
762	762	15 to the state general fund instead of to the city or county.
763	763	16 (d) Except as provided in subsections (k) and (l), before August 15
764	764	17 of each year, the auditor of state shall distribute the wagering taxes set
765	765	18 aside for revenue sharing under subsection (a)(1) to the county
766	766	19 treasurer of each county that does not have a riverboat according to the
767	767	20 ratio that the county's population bears to the total population of the
768	768	21 counties that do not have a riverboat. Except as provided in subsection
769	769	22 (g), the county auditor shall distribute the money received by the
770	770	23 county under this subsection as follows:
771	771	24 (1) To each city located in the county according to the ratio the
772	772	25 city's population bears to the total population of the county.
773	773	26 (2) To each town located in the county according to the ratio the
774	774	27 town's population bears to the total population of the county.
775	775	28 (3) After the distributions required in subdivisions (1) and (2) are
776	776	29 made, the remainder shall be retained by the county.
777	777	30 (e) Money received by a city, town, or county under subsection (d)
778	778	31 or (g) may be used for any of the following purposes:
779	779	32 (1) To reduce the property tax levy of the city, town, or county for
780	780	33 a particular year (a property tax reduction under this subdivision
781	781	34 does not reduce the maximum levy of the city, town, or county
782	782	35 under IC 6-1.1-18.5).
783	783	36 (2) For deposit in a special fund or allocation fund created under
784	784	37 IC 8-22-3.5, IC 36-7-14, IC 36-7-14.5, IC 36-7-15.1, and
785	785	38 IC 36-7-30 to provide funding for debt repayment.
786	786	39 (3) To fund sewer and water projects, including storm water
787	787	40 management projects.
788	788	41 (4) For police and fire pensions.
789	789	42 (5) To carry out any governmental purpose for which the money
790	790	2023 IN 401—LS 7462/DI 125 19
791	791	1 is appropriated by the fiscal body of the city, town, or county.
792	792	2 Money used under this subdivision does not reduce the property
793	793	3 tax levy of the city, town, or county for a particular year or reduce
794	794	4 the maximum levy of the city, town, or county under
795	795	5 IC 6-1.1-18.5.
796	796	6 (f) This subsection does not apply to an inland casino operating in
797	797	7 Vigo County or for purposes of tax revenue remitted after June 30,
798	798	8 2023. Before July 15 of each year, the auditor of state shall determine
799	799	9 the total amount of money distributed to an entity under IC 4-33-12-6
800	800	10 or IC 4-33-12-8 during the preceding state fiscal year. Before July 1,
801	801	11 2023, if the auditor of state determines that the total amount of money
802	802	12 distributed to an entity under IC 4-33-12-6 or IC 4-33-12-8 during the
803	803	13 preceding state fiscal year was less than the entity's base year revenue
804	804	14 (as determined under IC 4-33-12-9), the auditor of state shall make a
805	805	15 supplemental distribution to the entity from taxes collected under this
806	806	16 chapter and deposited into the state general fund. Except as provided
807	807	17 in subsection (h), the amount of an entity's supplemental distribution
808	808	18 is equal to:
809	809	19 (1) the entity's base year revenue (as determined under
810	810	20 IC 4-33-12-9); minus
811	811	21 (2) the sum of:
812	812	22 (A) the total amount of money distributed to the entity and
813	813	23 constructively received by the entity during the preceding state
814	814	24 fiscal year under IC 4-33-12-6 or IC 4-33-12-8; plus
815	815	25 (B) the amount of any admissions taxes deducted under
816	816	26 IC 6-3.1-20-7.
817	817	27 (g) This subsection applies only to Marion County. The county
818	818	28 auditor shall distribute the money received by the county under
819	819	29 subsection (d) as follows:
820	820	30 (1) To each city, other than the consolidated city, located in the
821	821	31 county according to the ratio that the city's population bears to the
822	822	32 total population of the county.
823	823	33 (2) To each town located in the county according to the ratio that
824	824	34 the town's population bears to the total population of the county.
825	825	35 (3) After the distributions required in subdivisions (1) and (2) are
826	826	36 made, the remainder shall be paid in equal amounts to the
827	827	37 consolidated city and the county.
828	828	38 (h) This subsection does not apply to an inland casino operating in
829	829	39 Vigo County. This subsection applies to a supplemental distribution
830	830	40 made after June 30, 2017. The maximum amount of money that may be
831	831	41 distributed under subsection (f) in a state fiscal year is equal to the
832	832	42 following:
833	833	2023 IN 401—LS 7462/DI 125 20
834	834	1 (1) Before July 1, 2021, forty-eight million dollars ($48,000,000).
835	835	2 (2) After June 30, 2021, if the total adjusted gross receipts
836	836	3 received by licensees from gambling games authorized under this
837	837	4 article during the preceding state fiscal year is equal to or greater
838	838	5 than the total adjusted gross receipts received by licensees from
839	839	6 gambling games authorized under this article during the state
840	840	7 fiscal year ending June 30, 2020, the maximum amount is
841	841	8 forty-eight million dollars ($48,000,000).
842	842	9 (3) After June 30, 2021, if the total adjusted gross receipts
843	843	10 received by licensees from gambling games authorized under this
844	844	11 article during the preceding state fiscal year is less than the total
845	845	12 adjusted gross receipts received by licensees from gambling
846	846	13 games authorized under this article during the state fiscal year
847	847	14 ending June 30, 2020, the maximum amount is equal to the result
848	848	15 of:
849	849	16 (A) forty-eight million dollars ($48,000,000); multiplied by
850	850	17 (B) the result of:
851	851	18 (i) the total adjusted gross receipts received by licensees
852	852	19 from gambling games authorized under this article during
853	853	20 the preceding state fiscal year; divided by
854	854	21 (ii) the total adjusted gross receipts received by licensees
855	855	22 from gambling games authorized under this article during
856	856	23 the state fiscal year ending June 30, 2020.
857	857	24 If the total amount determined under subsection (f) exceeds the
858	858	25 maximum amount determined under this subsection, the amount
859	859	26 distributed to an entity under subsection (f) must be reduced according
860	860	27 to the ratio that the amount distributed to the entity under IC 4-33-12-6
861	861	28 or IC 4-33-12-8 bears to the total amount distributed under
862	862	29 IC 4-33-12-6 and IC 4-33-12-8 to all entities receiving a supplemental
863	863	30 distribution.
864	864	31 (i) This subsection applies to a supplemental distribution, if any,
865	865	32 payable to Lake County, Hammond, Gary, or East Chicago under
866	866	33 subsections (f) and (h). Beginning in July 2016, the auditor of state
867	867	34 shall, after making any deductions from the supplemental distribution
868	868	35 required by IC 6-3.1-20-7, deduct from the remainder of the
869	869	36 supplemental distribution otherwise payable to the unit under this
870	870	37 section the lesser of:
871	871	38 (1) the remaining amount of the supplemental distribution; or
872	872	39 (2) the difference, if any, between:
873	873	40 (A) three million five hundred thousand dollars ($3,500,000);
874	874	41 minus
875	875	42 (B) the amount of admissions taxes constructively received by
876	876	2023 IN 401—LS 7462/DI 125 21
877	877	1 the unit in the previous state fiscal year.
878	878	2 The auditor of state shall distribute the amounts deducted under this
879	879	3 subsection to the northwest Indiana redevelopment authority
880	880	4 established under IC 36-7.5-2-1 for deposit in the development
881	881	5 authority revenue fund established under IC 36-7.5-4-1.
882	882	6 (j) Money distributed to a political subdivision under subsection (b):
883	883	7 (1) must be paid to the fiscal officer of the political subdivision
884	884	8 and may be deposited in the political subdivision's general fund
885	885	9 (in the case of a school corporation, the school corporation may
886	886	10 deposit the money into either the education fund (IC 20-40-2) or
887	887	11 the operations fund (IC 20-40-18)) or riverboat fund established
888	888	12 under IC 36-1-8-9, or both;
889	889	13 (2) may not be used to reduce the maximum levy under
890	890	14 IC 6-1.1-18.5 of a county, city, or town or the maximum tax rate
891	891	15 of a school corporation, but, except as provided in subsection
892	892	16 (b)(3)(B), may be used at the discretion of the political
893	893	17 subdivision to reduce the property tax levy of the county, city, or
894	894	18 town for a particular year;
895	895	19 (3) except as provided in subsection (b)(3)(B), may be used for
896	896	20 any legal or corporate purpose of the political subdivision,
897	897	21 including the pledge of money to bonds, leases, or other
898	898	22 obligations under IC 5-1-14-4; and
899	899	23 (4) is considered miscellaneous revenue.
900	900	24 Money distributed under subsection (b)(3)(B) must be used for the
901	901	25 purposes specified in subsection (b)(3)(B).
902	902	26 (k) After June 30, 2020, the amount of wagering taxes that would
903	903	27 otherwise be distributed to South Bend under subsection (d) shall be
904	904	28 deposited as being received from all riverboats whose supplemental
905	905	29 wagering tax, as calculated under IC 4-33-12-1.5(b), is over three and
906	906	30 five-tenths percent (3.5%). The amount deposited under this
907	907	31 subsection, in each riverboat's account, is proportionate to the
908	908	32 supplemental wagering tax received from that riverboat under
909	909	33 IC 4-33-12-1.5 in the month of July. The amount deposited under this
910	910	34 subsection must be distributed in the same manner as the supplemental
911	911	35 wagering tax collected under IC 4-33-12-1.5. This subsection expires
912	912	36 June 30, 2021.
913	913	37 (l) After June 30, 2021, the amount of wagering taxes that would
914	914	38 otherwise be distributed to South Bend under subsection (d) shall be
915	915	39 withheld and deposited in the state general fund.
916	916	40 SECTION 17. IC 4-33-13-5.3, AS ADDED BY P.L.293-2019,
917	917	41 SECTION 32, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
918	918	42 JULY 1, 2023]: Sec. 5.3. (a) This section applies to each of the first
919	919	2023 IN 401—LS 7462/DI 125 22
920	920	1 four (4) full state fiscal years beginning after a licensed owner begins
921	921	2 gaming operations under IC 4-33-6-4.5, but does not apply in a state
922	922	3 fiscal year after June 30, 2023. This section does not apply to tax
923	923	4 revenue remitted or paid under this chapter after June 30, 2023.
924	924	5 (b) As used in this section, "qualified city" refers to East Chicago,
925	925	6 Hammond, or Michigan City.
926	926	7 (c) The auditor of state shall determine the total amount of money
927	927	8 paid by the auditor of state under section 5(a)(2) of this chapter to
928	928	9 Gary, East Chicago, Hammond, and Michigan City during the state
929	929	10 fiscal year ending on June 30, 2019. The amount determined under this
930	930	11 subsection for each city is the city's base year revenue. The auditor of
931	931	12 state shall certify the base year revenue determined under this
932	932	13 subsection to each city.
933	933	14 (d) Subject to subsection (g), a qualified city is entitled to a
934	934	15 supplemental payment under this section if both of the following occur
935	935	16 in a particular state fiscal year:
936	936	17 (1) The total amount payable to Gary under section 5(a)(2) of this
937	937	18 chapter in the state fiscal year is greater than the base year
938	938	19 revenue determined for Gary under subsection (c).
939	939	20 (2) The amount payable to the qualified city under section 5(a)(2)
940	940	21 of this chapter in the state fiscal year is less than the base year
941	941	22 revenue determined for the qualified city under subsection (c).
942	942	23 (e) Subject to subsection (g), the auditor of state shall deduct the
943	943	24 lesser of the following from the amount otherwise payable to Gary to
944	944	25 make a supplemental payment to a qualified city entitled to a payment
945	945	26 under subsection (d):
946	946	27 (1) The difference between the base year revenue determined for
947	947	28 the qualified city under subsection (c) and the amount payable to
948	948	29 the qualified city under section 5(a)(2) of this chapter.
949	949	30 (2) The difference between the amount payable to Gary under
950	950	31 section 5(a)(2) of this chapter and the base year revenue
951	951	32 determined for Gary under subsection (c).
952	952	33 (f) Subject to subsection (g), the auditor of state shall supplement
953	953	34 the amount payable to the qualified city under section 5(a)(2) of this
954	954	35 chapter with a payment equal to the amount deducted under subsection
955	955	36 (e) for the qualified city.
956	956	37 (g) The auditor of state may not deduct from the amounts payable
957	957	38 under section 5(a)(2) of this chapter to Gary in a particular state fiscal
958	958	39 year an amount greater than the difference between the amount payable
959	959	40 to Gary under section 5(a)(2) of this chapter and the base year revenue
960	960	41 determined for Gary under subsection (c). If the total amount of the
961	961	42 supplemental payments determined for qualified cities exceeds the
962	962	2023 IN 401—LS 7462/DI 125 23
963	963	1 amount that may be deducted under this section, the amount paid to
964	964	2 each qualified city entitled to a supplemental payment must be
965	965	3 determined under STEP FOUR the following formula:
966	966	4 STEP ONE: Determine the difference between the qualified city's
967	967	5 base year revenue and the amount payable to the qualified city
968	968	6 under section 5(a)(2) of this chapter for the particular state fiscal
969	969	7 year.
970	970	8 STEP TWO: Determine the sum of the STEP ONE results for all
971	971	9 qualified cities entitled to a supplemental payment in the
972	972	10 particular state fiscal year.
973	973	11 STEP THREE: Determine for each qualified city entitled to a
974	974	12 supplemental payment in the particular state fiscal year the
975	975	13 quotient of:
976	976	14 (A) the STEP ONE result for the qualified city; divided by
977	977	15 (B) the STEP TWO result.
978	978	16 STEP FOUR: Determine for each qualified city entitled to a
979	979	17 supplemental payment in the particular state fiscal year the
980	980	18 product of:
981	981	19 (A) the STEP THREE quotient; multiplied by
982	982	20 (B) the maximum amount that may be deducted from the
983	983	21 amounts payable under section 5(a)(2) of this chapter for Gary.
984	984	22 SECTION 18. IC 4-35-7-12, AS AMENDED BY P.L.108-2019,
985	985	23 SECTION 76, AND AS AMENDED BY P.L.168-2019, SECTION 18,
986	986	24 IS CORRECTED AND AMENDED TO READ AS FOLLOWS
987	987	25 [EFFECTIVE JULY 1, 2023]: Sec. 12. (a) The Indiana horse racing
988	988	26 commission shall enforce the requirements of this section. This section
989	989	27 does not apply to adjusted gross receipts of the gambling game
990	990	28 wagering from the previous month at each casino operated by the
991	991	29 licensee that is received after June 30, 2023.
992	992	30 (b) Subject to section 12.5 of this chapter, before July 1, 2023, a
993	993	licensee shall before the fifteenth day of each month distribute 31 for the
994	994	32 support of the Indiana horse racing industry Subject to section 12.5 of
995	995	33 this chapter, the percentage of the adjusted gross receipts of the
996	996	34 gambling game wagering from the previous month at each casino
997	997	35 operated by the licensee that is determined under section 16 or 17 of
998	998	36 this chapter (before their repeal). with respect to adjusted gross
999	999	37 receipts received after June 30, 2015.
1000	1000	38 (c) The Indiana horse racing commission may not use any of the
1001	1001	39 money distributed under this section for any administrative purpose or
1002	1002	40 other purpose of the Indiana horse racing commission.
1003	1003	41 (d) (c) A licensee shall distribute the money devoted to horse racing
1004	1004	42 purses and to horsemen's associations under this subsection as follows:
1005	1005	2023 IN 401—LS 7462/DI 125 24
1006	1006	1 (1) Five-tenths percent (0.5%) shall be transferred to horsemen's
1007	1007	2 associations for equine promotion or welfare according to the
1008	1008	3 ratios specified in subsection (g). (f).
1009	1009	4 (2) Two and five-tenths percent (2.5%) shall be transferred to
1010	1010	5 horsemen's associations for backside benevolence according to
1011	1011	6 the ratios specified in subsection (g). (f).
1012	1012	7 (3) Ninety-seven percent (97%) shall be distributed to promote
1013	1013	8 horses and horse racing as provided in subsection (f). (e).
1014	1014	9 (e) (d) A horsemen's association shall expend the amounts
1015	1015	10 distributed to the horsemen's association under subsection (d)(1) (c)(1)
1016	1016	11 through (d)(2) (c)(2) for a purpose promoting the equine industry or
1017	1017	12 equine welfare or for a benevolent purpose that the horsemen's
1018	1018	13 association determines is in the best interests of horse racing in Indiana
1019	1019	14 for the breed represented by the horsemen's association. Expenditures
1020	1020	15 under this subsection are subject to the regulatory requirements of
1021	1021	16 subsection (h). (g).
1022	1022	17 (f) (e) A licensee shall distribute the amounts described in
1023	1023	18 subsection (d)(3) (c)(3) as follows:
1024	1024	19 (1) Forty-six percent (46%) for thoroughbred purposes as follows:
1025	1025	20 (A) Fifty-five percent (55%) for the following purposes:
1026	1026	21 (i) Ninety-seven percent (97%) for thoroughbred purses.
1027	1027	22 (ii) Two and four-tenths percent (2.4%) to the horsemen's
1028	1028	23 association representing thoroughbred owners and trainers.
1029	1029	24 (iii) Six-tenths percent (0.6%) to the horsemen's association
1030	1030	representing thoroughbred owners and breeders.25
1031	1031	26 (B) Forty-five percent (45%) to the breed development fund
1032	1032	27 established for thoroughbreds under IC 4-31-11-10. Beginning
1033	1033	28 the date that table games are authorized under section 19 of
1034	1034	29 this chapter, the amounts distributed under this clause shall
1035	1035	30 be further distributed for the following purposes:
1036	1036	31 (i) At least forty-one percent (41%) to the Indiana sired
1037	1037	32 horses program.
1038	1038	(ii) The remaining amount for other purposes of the fund.33
1039	1039	34 (2) Forty-six percent (46%) for standardbred purposes as follows:
1040	1040	35 (A) Three hundred seventy-five thousand dollars ($375,000)
1041	1041	36 to the state fair commission to be used by the state fair
1042	1042	37 commission to support standardbred racing and facilities at the
1043	1043	38 state fairgrounds.
1044	1044	39 (B) One hundred twenty-five thousand dollars ($125,000) to
1045	1045	40 the state fair commission to be used by the state fair
1046	1046	41 commission to make grants to county fairs and the department
1047	1047	42 of parks and recreation in Johnson County to support
1048	1048	2023 IN 401—LS 7462/DI 125 25
1049	1049	1 standardbred racing and facilities at county fair and county
1050	1050	2 park tracks. The state fair commission shall establish a review
1051	1051	3 committee to include the standardbred association board, the
1052	1052	4 Indiana horse racing commission, the Indiana county fair
1053	1053	5 association, and a member of the board of directors of a county
1054	1054	6 park established under IC 36-10 that provides or intends to
1055	1055	7 provide facilities to support standardbred racing, to make
1056	1056	8 recommendations to the state fair commission on grants under
1057	1057	9 this clause. A grant may be provided to the Johnson County
1058	1058	10 fair or department of parks and recreation under this clause
1059	1059	11 only if the county fair or department provides matching funds
1060	1060	12 equal to one dollar ($1) for every three dollars ($3) of grant
1061	1061	13 funds provided.
1062	1062	14 (C) Fifty percent (50%) of the amount remaining after the
1063	1063	15 distributions under clauses (A) and (B) for the following
1064	1064	16 purposes:
1065	1065	17 (i) Ninety-six and five-tenths percent (96.5%) for
1066	1066	18 standardbred purses.
1067	1067	19 (ii) Three and five-tenths percent (3.5%) to the horsemen's
1068	1068	20 association representing standardbred owners and trainers.
1069	1069	21 (D) Fifty percent (50%) of the amount remaining after the
1070	1070	22 distributions under clauses (A) and (B) to the breed
1071	1071	23 development fund established for standardbreds under
1072	1072	24 IC 4-31-11-10.
1073	1073	25 (3) Eight percent (8%) for quarter horse purposes as follows:
1074	1074	26 (A) Seventy percent (70%) for the following purposes:
1075	1075	27 (i) Ninety-five percent (95%) for quarter horse purses.
1076	1076	28 (ii) Five percent (5%) to the horsemen's association
1077	1077	29 representing quarter horse owners and trainers.
1078	1078	30 (B) Thirty percent (30%) to the breed development fund
1079	1079	31 established for quarter horses under IC 4-31-11-10.
1080	1080	32 Expenditures under this subsection are subject to the regulatory
1081	1081	33 requirements of subsection (h). (g).
1082	1082	34 (g) (f) Money distributed under subsection (d)(1) (c)(1) and (d)(2)
1083	1083	35 (c)(2) shall be allocated as follows:
1084	1084	36 (1) Forty-six percent (46%) to the horsemen's association
1085	1085	37 representing thoroughbred owners and trainers.
1086	1086	38 (2) Forty-six percent (46%) to the horsemen's association
1087	1087	39 representing standardbred owners and trainers.
1088	1088	40 (3) Eight percent (8%) to the horsemen's association representing
1089	1089	41 quarter horse owners and trainers.
1090	1090	42 (h) (g) Money distributed under this section may not be expended
1091	1091	2023 IN 401—LS 7462/DI 125 26
1092	1092	1 unless the expenditure is for a purpose authorized in this section and is
1093	1093	2 either for a purpose promoting the equine industry or equine welfare or
1094	1094	3 is for a benevolent purpose that is in the best interests of horse racing
1095	1095	4 in Indiana or the necessary expenditures for the operations of the
1096	1096	5 horsemen's association required to implement and fulfill the purposes
1097	1097	6 of this section. The Indiana horse racing commission may review any
1098	1098	7 expenditure of money distributed under this section to ensure that the
1099	1099	8 requirements of this section are satisfied. The Indiana horse racing
1100	1100	9 commission shall adopt rules concerning the review and oversight of
1101	1101	10 money distributed under this section and shall adopt rules concerning
1102	1102	11 the enforcement of this section. The following apply to a horsemen's
1103	1103	12 association receiving a distribution of money under this section:
1104	1104	13 (1) The horsemen's association must annually file a report with
1105	1105	14 the Indiana horse racing commission concerning the use of the
1106	1106	15 money by the horsemen's association. The report must include
1107	1107	16 information as required by the commission.
1108	1108	17 (2) The horsemen's association must register with the Indiana
1109	1109	horse racing commission.18
1110	1110	19 The state board of accounts shall audit the accounts, books, and records
1111	1111	20 of the Indiana horse racing commission. Each horsemen's association,
1112	1112	21 a licensee, and any association for backside benevolence containing
1113	1113	22 any information relating to the distribution of money under this section
1114	1114	23 shall submit to an annual audit of their accounts, books, and records
1115	1115	24 relating to the distribution of money under this section. The audit shall
1116	1116	25 be performed by an independent public accountant, and the audit
1117	1117	26 report shall be provided to the Indiana horse racing commission.
1118	1118	27 (i) (h) The commission shall provide the Indiana horse racing
1119	1119	28 commission with the information necessary to enforce this section.
1120	1120	29 (j) (i) The Indiana horse racing commission shall investigate any
1121	1121	30 complaint that a licensee has failed to comply with the horse racing
1122	1122	31 purse requirements set forth in this section. If, after notice and a
1123	1123	32 hearing, the Indiana horse racing commission finds that a licensee has
1124	1124	33 failed to comply with the purse requirements set forth in this section,
1125	1125	34 the Indiana horse racing commission may:
1126	1126	35 (1) issue a warning to the licensee;
1127	1127	36 (2) impose a civil penalty that may not exceed one million dollars
1128	1128	37 ($1,000,000); or
1129	1129	38 (3) suspend a meeting permit issued under IC 4-31-5 to conduct
1130	1130	39 a pari-mutuel wagering horse racing meeting in Indiana.
1131	1131	40 (k) (j) A civil penalty collected under this section must be deposited
1132	1132	41 in the state general fund.
1133	1133	42 SECTION 19. IC 4-35-7-12.3 IS ADDED TO THE INDIANA
1134	1134	2023 IN 401—LS 7462/DI 125 27
1135	1135	1 CODE AS A NEW SECTION TO READ AS FOLLOWS
1136	1136	2 [EFFECTIVE JULY 1, 2023]: Sec. 12.3. This section applies to
1137	1137	3 adjusted gross receipts of the gambling game wagering from the
1138	1138	4 previous month at each casino operated by the licensee that is
1139	1139	5 received after June 30, 2023. A licensee shall, each month, deposit
1140	1140	6 in the gaming revenue fund established by IC 4-40-3-1 an amount
1141	1141	7 equal to the amount that was distributed by the licensee under
1142	1142	8 section 12 of this chapter in the state fiscal year beginning July 1,
1143	1143	9 2022, and ending June 30, 2023, each month.
1144	1144	10 SECTION 20. IC 4-35-7-12.5, AS AMENDED BY P.L.156-2020,
1145	1145	11 SECTION 10, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
1146	1146	12 JULY 1, 2023]: Sec. 12.5. (a) A licensee shall annually withhold the
1147	1147	13 sum of:
1148	1148	14 (1) the product of:
1149	1149	15 (A) seventy-five thousand dollars ($75,000); multiplied by
1150	1150	16 (B) the number of racetracks operated by the licensee;
1151	1151	17 from the amount that, before July 1, 2023, must be distributed
1152	1152	18 under section 12(b) of this chapter, and after June 30, 2023, that
1153	1153	19 must be deposited under section 12.3 of this chapter; and
1154	1154	20 (2) forty-five hundredths percent (0.45%) of the adjusted gross
1155	1155	21 receipts from the previous month at each casino operated by the
1156	1156	22 licensee.
1157	1157	23 (b) A licensee shall transfer the amount withheld under subsection
1158	1158	24 (a)(1) according to the following:
1159	1159	25 (1) Before July 1, 2023, to the Indiana horse racing commission
1160	1160	26 for deposit in the gaming integrity fund established by
1161	1161	27 IC 4-35-8.7-3. Money transferred under this subsection
1162	1162	28 subdivision must be used for the purposes described in
1163	1163	29 IC 4-35-8.7-3(f)(1).
1164	1164	30 (2) After June 30, 2023, to the gaming revenue fund
1165	1165	31 established by IC 4-40-3-1.
1166	1166	32 (c) A licensee shall transfer the amount withheld under subsection
1167	1167	33 (a)(2):
1168	1168	34 (1) before July 1, 2023, to the Indiana horse racing commission
1169	1169	35 for deposit in the Indiana horse racing commission operating fund
1170	1170	36 established by IC 4-31-10-2; and
1171	1171	37 (2) after June 30, 2023, to the gaming revenue fund
1172	1172	38 established by IC 4-40-3-1.
1173	1173	39 SECTION 21. IC 4-35-7-16 IS REPEALED [EFFECTIVE JULY 1,
1174	1174	40 2023]. Sec. 16. (a) The amount of gambling game revenue that must be
1175	1175	41 distributed under section 12(b) of this chapter must be determined in
1176	1176	42 a distribution agreement entered into by negotiation committees
1177	1177	2023 IN 401—LS 7462/DI 125 28
1178	1178	1 representing all licensees and the horsemen's associations having
1179	1179	2 contracts with licensees that have been approved by the Indiana horse
1180	1180	3 racing commission.
1181	1181	4 (b) Each horsemen's association shall appoint a representative to a
1182	1182	5 negotiation committee to negotiate the distribution agreement required
1183	1183	6 by subsection (a). If there is an even number of horsemen's associations
1184	1184	7 appointing representatives to the committee, the members appointed by
1185	1185	8 each horsemen's association shall jointly appoint an at-large member
1186	1186	9 of the negotiation committee to represent the interests of all of the
1187	1187	10 horsemen's associations. The at-large member is entitled to the same
1188	1188	11 rights and privileges of the members appointed by the horsemen's
1189	1189	12 associations.
1190	1190	13 (c) Each licensee shall appoint a representative to a negotiation
1191	1191	14 committee to negotiate the distribution agreement required by
1192	1192	15 subsection (a). If there is an even number of licensees, the members
1193	1193	16 appointed by each licensee shall jointly appoint an at-large member of
1194	1194	17 the negotiation committee to represent the interests of all of the
1195	1195	18 licensees. The at-large member is entitled to the same rights and
1196	1196	19 privileges of the members appointed by the licensees.
1197	1197	20 (d) If a majority of the members of each negotiation committee is
1198	1198	21 present, the negotiation committees may negotiate and enter into a
1199	1199	22 distribution agreement binding all horsemen's associations and all
1200	1200	23 licensees as required by subsection (a).
1201	1201	24 (e) The initial distribution agreement entered into by the negotiation
1202	1202	25 committees:
1203	1203	26 (1) must be in writing;
1204	1204	27 (2) must be submitted to the Indiana horse racing commission
1205	1205	28 before October 1, 2013;
1206	1206	29 (3) must be approved by the Indiana horse racing commission
1207	1207	30 before January 1, 2014; and
1208	1208	31 (4) may contain any terms determined to be necessary and
1209	1209	32 appropriate by the negotiation committees, subject to subsection
1210	1210	33 (f) and section 12 of this chapter.
1211	1211	34 (f) A distribution agreement must provide that at least ten percent
1212	1212	35 (10%) and not more than twelve percent (12%) of a licensee's adjusted
1213	1213	36 gross receipts must be distributed under section 12(b) of this chapter.
1214	1214	37 A distribution agreement applies to adjusted gross receipts received by
1215	1215	38 the licensee after December 31 of the calendar year in which the
1216	1216	39 distribution agreement is approved by the Indiana horse racing
1217	1217	40 commission.
1218	1218	41 (g) A distribution agreement may expire on December 31 of a
1219	1219	42 particular calendar year if a subsequent distribution agreement will take
1220	1220	2023 IN 401—LS 7462/DI 125 29
1221	1221	1 effect on January 1 of the following calendar year. A subsequent
1222	1222	2 distribution agreement:
1223	1223	3 (1) is subject to the approval of the Indiana horse racing
1224	1224	4 commission; and
1225	1225	5 (2) must be submitted to the Indiana horse racing commission
1226	1226	6 before October 1 of the calendar year preceding the calendar year
1227	1227	7 in which the distribution agreement will take effect.
1228	1228	8 (h) The Indiana horse racing commission shall annually report to the
1229	1229	9 budget committee on the effect of each distribution agreement on the
1230	1230	10 Indiana horse racing industry before January 1 of the following
1231	1231	11 calendar year.
1232	1232	12 SECTION 22. IC 4-35-7-17 IS REPEALED [EFFECTIVE JULY 1,
1233	1233	13 2023]. Sec. 17. (a) Subject to subsection (b), if:
1234	1234	14 (1) a distribution agreement is not submitted to the Indiana horse
1235	1235	15 racing commission before the deadlines imposed by section 16 of
1236	1236	16 this chapter; or
1237	1237	17 (2) the Indiana horse racing commission is unable to approve a
1238	1238	18 distribution agreement;
1239	1239	19 the Indiana horse racing commission shall determine the percentage of
1240	1240	20 a licensee's adjusted gross receipts that must be distributed under
1241	1241	21 section 12(b) of this chapter.
1242	1242	22 (b) The Indiana horse racing commission shall give the negotiation
1243	1243	23 committees an opportunity to correct any deficiencies in a proposed
1244	1244	24 distribution agreement before making a determination of the applicable
1245	1245	25 percentage under subsection (a).
1246	1246	26 (c) The Indiana horse racing commission shall consider the factors
1247	1247	27 used to evaluate a distribution agreement under section 18 of this
1248	1248	28 chapter when making a determination under subsection (a).
1249	1249	29 SECTION 23. IC 4-35-7-18, AS ADDED BY P.L.210-2013,
1250	1250	30 SECTION 17, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
1251	1251	31 JULY 1, 2023]: Sec. 18. The Indiana horse racing commission shall
1252	1252	32 evaluate any proposed distribution agreement submitted under section
1253	1253	33 16 of this chapter (before its repeal) using the following criteria:
1254	1254	34 (1) The best interests of pari-mutuel horse racing in Indiana.
1255	1255	35 (2) Maintenance of the highest standards and greatest level of
1256	1256	36 integrity.
1257	1257	37 (3) Fairness to all parties.
1258	1258	38 (4) The financial stability of licensees.
1259	1259	39 (5) Any other factor considered relevant by the Indiana horse
1260	1260	40 racing commission.
1261	1261	41 SECTION 24. IC 4-35-8-3, AS AMENDED BY P.L.146-2008,
1262	1262	42 SECTION 22, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
1263	1263	2023 IN 401—LS 7462/DI 125 30
1264	1264	1 JULY 1, 2023]: Sec. 3. (a) The department shall deposit tax revenue
1265	1265	2 collected under section 1 of this chapter before July 1, 2023, in the
1266	1266	3 state general fund.
1267	1267	4 (b) The department shall deposit tax revenue collected under
1268	1268	5 section 1 of this chapter after June 30, 2023, in the gaming revenue
1269	1269	6 fund established by IC 4-40-3-1.
1270	1270	7 SECTION 25. IC 4-35-8.5-1, AS AMENDED BY P.L.255-2015,
1271	1271	8 SECTION 46, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
1272	1272	9 JULY 1, 2023]: Sec. 1. (a) Before the fifteenth day of each month, a
1273	1273	10 licensee that offers gambling game wagering under this article shall
1274	1274	11 pay to the commission a county gambling game wagering fee equal to
1275	1275	12 three percent (3%) of the adjusted gross receipts received from
1276	1276	13 gambling game wagering during the previous month at the licensee's
1277	1277	14 racetrack. However, a licensee is not required to pay more than eight
1278	1278	15 million dollars ($8,000,000) of county gambling game wagering fees
1279	1279	16 under this section in any state fiscal year.
1280	1280	17 (b) The commission shall deposit the county gambling game
1281	1281	18 wagering fee received by the commission into:
1282	1282	19 (1) for county gambling game wagering fees received before
1283	1283	20 July 1, 2023, a separate account within the state general fund;
1284	1284	21 and
1285	1285	22 (2) for county gambling game wagering fees received after
1286	1286	23 June 30, 2023, the gaming revenue fund established by
1287	1287	24 IC 4-40-3-1.
1288	1288	25 SECTION 26. IC 4-35-8.5-2, AS AMENDED BY P.L.137-2022,
1289	1289	26 SECTION 9, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
1290	1290	27 JULY 1, 2023]: Sec. 2. This section applies to county gambling
1291	1291	28 game wagering fees received before July 1, 2023. On or before the
1292	1292	29 fifteenth day of each month, the treasurer of state shall distribute any
1293	1293	30 county gambling game wagering fees received from a licensee during
1294	1294	31 the previous month to the county auditor of the county in which the
1295	1295	32 licensee's racetrack is located.
1296	1296	33 SECTION 27. IC 4-38-10-3, AS ADDED BY P.L.293-2019,
1297	1297	34 SECTION 43, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
1298	1298	35 JULY 1, 2023]: Sec. 3. (a) This section applies to tax revenue
1299	1299	36 collected under section 2 of this chapter before July 1, 2023.
1300	1300	37 (a) (b) Except as provided in subsection (b), (c), the department
1301	1301	38 shall deposit the tax revenue collected under section 2 of this chapter
1302	1302	39 in the state general fund.
1303	1303	40 (b) (c) The department shall transfer an amount equal to three and
1304	1304	41 thirty-three hundredths percent (3.33%) of the tax revenue collected
1305	1305	42 under section 2 of this chapter to the addiction services fund
1306	1306	2023 IN 401—LS 7462/DI 125 31
1307	1307	1 established by IC 12-23-2-2.
1308	1308	2 (c) (d) Twenty-five percent (25%) of the tax revenue transferred
1309	1309	3 under subsection (b) (c) must be allocated to:
1310	1310	4 (1) the prevention of;
1311	1311	5 (2) education regarding;
1312	1312	6 (3) provider credentialing for; and
1313	1313	7 (4) treatment of;
1314	1314	8 compulsive gambling.
1315	1315	9 SECTION 28. IC 4-38-10-3.5 IS ADDED TO THE INDIANA
1316	1316	10 CODE AS A NEW SECTION TO READ AS FOLLOWS
1317	1317	11 [EFFECTIVE JULY 1, 2023]: Sec. 3.5. (a) This section applies to tax
1318	1318	12 revenue collected under section 2 of this chapter after June 30,
1319	1319	13 2023.
1320	1320	14 (b) Except as provided in subsection (c), the department shall
1321	1321	15 deposit tax revenue collected under this chapter after June 30,
1322	1322	16 2023, in the case of tax revenue remitted by a certificate holder
1323	1323	17 that is:
1324	1324	18 (1) an operating agent operating a riverboat in a historic hotel
1325	1325	19 district, in the state general fund; and
1326	1326	20 (2) a licensed owner or permit holder, in the gaming revenue
1327	1327	21 fund established by IC 4-40-3-1.
1328	1328	22 (c) The department shall transfer an amount equal to three and
1329	1329	23 thirty-three hundredths percent (3.33%) of the tax revenue
1330	1330	24 remitted under subsection (b)(1) by a certificate holder that is an
1331	1331	25 operating agent operating a riverboat in a historic hotel district to
1332	1332	26 the addiction services fund established by IC 12-23-2-2.
1333	1333	27 (d) Twenty-five percent (25%) of the tax revenue transferred
1334	1334	28 under subsection (b)(1) must be allocated to:
1335	1335	29 (1) the prevention of;
1336	1336	30 (2) education regarding;
1337	1337	31 (3) provider credentialing for; and
1338	1338	32 (4) treatment of;
1339	1339	33 compulsive gambling.
1340	1340	34 SECTION 29. IC 4-40 IS ADDED TO THE INDIANA CODE AS
1341	1341	35 A NEW ARTICLE TO READ AS FOLLOWS [EFFECTIVE JULY 1,
1342	1342	36 2023]:
1343	1343	37 ARTICLE 40. GAMING REVENUE DISTRIBUTION
1344	1344	38 Chapter 1. Application
1345	1345	39 Sec. 1. This article applies to the distribution of revenue
1346	1346	40 received or remitted after June 30, 2023, by a:
1347	1347	41 (1) licensed owner from the:
1348	1348	42 (A) wagering tax imposed under IC 4-33-13; and
1349	1349	2023 IN 401—LS 7462/DI 125 32
1350	1350	1 (B) supplemental wagering tax imposed under IC 4-33-12;
1351	1351	2 (2) licensee from the:
1352	1352	3 (A) graduated slot machine wagering tax imposed under
1353	1353	4 IC 4-35-8;
1354	1354	5 (B) county gambling game wagering fee imposed under
1355	1355	6 IC 4-35-8.5; and
1356	1356	7 (C) fees imposed under IC 4-35-7-12.3 and IC 4-35-7-12.5;
1357	1357	8 (3) except as provided in section 2 of this chapter, certificate
1358	1358	9 holder from the sports wagering tax imposed under
1359	1359	10 IC 4-38-10; and
1360	1360	11 (4) person that holds a permit to conduct a horse racing
1361	1361	12 meeting or a permit holder licensed to operate a satellite
1362	1362	13 facility from taxes imposed under IC 4-31-9.
1363	1363	14 Sec. 2. This article does not apply to the distribution of revenue
1364	1364	15 received or remitted by an operating agent from the:
1365	1365	16 (1) wagering tax imposed under IC 4-33-13; or
1366	1366	17 (2) sports wagering tax imposed under IC 4-38-10.
1367	1367	18 Chapter 2. Definitions
1368	1368	19 Sec. 1. The definitions in this chapter apply throughout this
1369	1369	20 article.
1370	1370	21 Sec. 2. "Adjusted gross receipts" means:
1371	1371	22 (1) the total of all cash and property (including checks
1372	1372	23 received by a licensee or an operating agent) whether
1373	1373	24 collected or not, received:
1374	1374	25 (A) by a licensee from gaming operations under IC 4-33;
1375	1375	26 (B) by a licensee from gambling games conducted under
1376	1376	27 IC 4-35; and
1377	1377	28 (C) from authorized sports wagering offered by a
1378	1378	29 certificate holder under IC 4-38; minus
1379	1379	30 (2) the total of:
1380	1380	31 (A) all cash paid out as winnings to patrons; and
1381	1381	32 (B) uncollectible gaming receivables, not to exceed the
1382	1382	33 lesser of:
1383	1383	34 (i) a reasonable provision for uncollectible patron checks
1384	1384	35 received from gaming operations, gambling games, or
1385	1385	36 sports wagering; or
1386	1386	37 (ii) two percent (2%) of the total of all sums, including
1387	1387	38 checks, whether collected or not, less the amount paid
1388	1388	39 out as winnings to patrons.
1389	1389	40 For purposes of this section, a counter or personal check that is
1390	1390	41 invalid or unenforceable under this article is considered cash
1391	1391	42 received by the licensee or operating agent from gaming
1392	1392	2023 IN 401—LS 7462/DI 125 33
1393	1393	1 operations, a licensee from gambling games conducted under
1394	1394	2 IC 4-35, or from authorized sports wagering offered by a
1395	1395	3 certificate holder under IC 4-38.
1396	1396	4 Sec. 3. "Certificate holder" has the meaning set forth in
1397	1397	5 IC 4-38-2-4.
1398	1398	6 Sec. 4. "Gaming commission" means the Indiana gaming
1399	1399	7 commission established by IC 4-33-3-1.
1400	1400	8 Sec. 5. "Gaming revenue fund" means the gaming revenue fund
1401	1401	9 established by IC 4-40-3-1.
1402	1402	10 Sec. 6. "Host unit" means each of the following:
1403	1403	11 (1) If the riverboat is located in a city, or a city is designated
1404	1404	12 as the home dock of the riverboat from which the tax revenue
1405	1405	13 was collected, in the case of a city described in
1406	1406	14 IC 4-33-12-6(b)(1)(A), a city located in Lake County, or Terre
1407	1407	15 Haute, the term includes:
1408	1408	16 (A) the:
1409	1409	17 (i) city; or
1410	1410	18 (ii) city designated as the home dock of the riverboat
1411	1411	19 from which the tax revenue was collected, in the case of
1412	1412	20 a city described in IC 4-33-12-6(b)(1)(A), a city located
1413	1413	21 in Lake County, or Terre Haute; and
1414	1414	22 (B) the county in which the riverboat is located.
1415	1415	23 (2) A county that is designated as the home dock of the
1416	1416	24 riverboat from which the tax revenue was collected, in the
1417	1417	25 case of a riverboat that is not located in a city described in
1418	1418	26 subdivision (1) or whose home dock is not in a city described
1419	1419	27 in subdivision (1).
1420	1420	28 (3) A county in which a licensee's racetrack in which gambling
1421	1421	29 games are conducted under IC 4-35 is located.
1422	1422	30 Sec. 7. "Licensed owner" has the meaning set forth in
1423	1423	31 IC 4-33-2-13.
1424	1424	32 Sec. 8. "Licensee" has the meaning set forth in IC 4-35-2-7.
1425	1425	33 Sec. 9. "Operating agent" has the meaning set forth in
1426	1426	34 IC 4-33-2-14.5.
1427	1427	35 Sec. 10. "Riverboat" has the meaning set forth in IC 4-33-2-17.
1428	1428	36 Chapter 3. Gaming Revenue Fund
1429	1429	37 Sec. 1. (a) The gaming revenue fund is established.
1430	1430	38 (b) The gaming revenue fund consists of the following:
1431	1431	39 (1) Revenue deposited in the gaming revenue fund under
1432	1432	40 IC 4-31-9-3(c).
1433	1433	41 (2) Revenue deposited in the gaming revenue fund under
1434	1434	42 IC 4-31-9-5(c).
1435	1435	2023 IN 401—LS 7462/DI 125 34
1436	1436	1 (3) Revenue deposited in the gaming revenue fund under
1437	1437	2 IC 4-31-9-7(e).
1438	1438	3 (4) Revenue deposited in the gaming revenue fund under
1439	1439	4 IC 4-31-9-9(b).
1440	1440	5 (5) Revenue deposited in the gaming revenue fund under
1441	1441	6 IC 4-33-12-5.5.
1442	1442	7 (6) Revenue deposited in the gaming revenue fund under
1443	1443	8 IC 4-33-13-3(b)(2).
1444	1444	9 (7) Revenue deposited in the gaming revenue fund under
1445	1445	10 IC 4-35-7-12.3.
1446	1446	11 (8) Revenue deposited in the gaming revenue fund under
1447	1447	12 IC 4-35-7-12.5.
1448	1448	13 (9) Revenue deposited in the gaming revenue fund under
1449	1449	14 IC 4-35-8-3(b).
1450	1450	15 (10) Revenue deposited in the gaming revenue fund under
1451	1451	16 IC 4-35-8.5-1(b)(2).
1452	1452	17 (11) Revenue deposited in the gaming revenue fund under
1453	1453	18 IC 4-38-10-3.5(b)(2).
1454	1454	19 (c) The gaming revenue fund shall be administered by the
1455	1455	20 auditor of state.
1456	1456	21 (d) Money in the gaming revenue fund is continually
1457	1457	22 appropriated as provided in this chapter.
1458	1458	23 (e) Money in the gaming revenue fund does not revert to the
1459	1459	24 state general fund at the end of a state fiscal year.
1460	1460	25 Sec. 2. An amount equal to thirty-six hundredths percent
1461	1461	26 (0.36%) of the money in the gaming revenue fund is annually
1462	1462	27 appropriated to the gaming commission to carry out the duties of
1463	1463	28 the gaming commission.
1464	1464	29 Sec. 3. The auditor of state shall quarterly deposit in the state
1465	1465	30 general fund an amount equal to sixty three and eighty-six
1466	1466	31 hundredths percent (63.86%) of the money in the gaming revenue
1467	1467	32 fund.
1468	1468	33 Sec. 4. (a) The auditor of state shall quarterly divide and
1469	1469	34 distribute a total amount equal to five and thirty-three hundredths
1470	1470	35 percent (5.33%) of the money in the gaming revenue fund between
1471	1471	36 each county according to the ratio that the county's population
1472	1472	37 bears to the total population of the state. The money paid under
1473	1473	38 this subsection must be paid to the county treasurer of each county.
1474	1474	39 Except as provided in subsection (b), the county treasurer shall
1475	1475	40 distribute the money received by the county under this section as
1476	1476	41 follows:
1477	1477	42 (1) To each city located in the county according to the ratio
1478	1478	2023 IN 401—LS 7462/DI 125 35
1479	1479	1 the city's population bears to the total population of the
1480	1480	2 county.
1481	1481	3 (2) To each town located in the county according to the ratio
1482	1482	4 the town's population bears to the total population of the
1483	1483	5 county.
1484	1484	6 (3) After the distributions required in subdivisions (1) and (2)
1485	1485	7 are made, the remainder shall be retained by the county.
1486	1486	8 (b) This subsection applies only to a county containing a
1487	1487	9 consolidated city. The county auditor shall distribute the money
1488	1488	10 received by the county under subsection (a) as follows:
1489	1489	11 (1) To each city, other than a consolidated city, located in the
1490	1490	12 county according to the ratio that the city's population bears
1491	1491	13 to the total population of the county.
1492	1492	14 (2) To each town located in the county according to the ratio
1493	1493	15 that the town's population bears to the total population of the
1494	1494	16 county.
1495	1495	17 (3) After the distributions required in subdivisions (1) and (2)
1496	1496	18 are made, the remainder shall be paid in equal amounts to the
1497	1497	19 consolidated city and the county.
1498	1498	20 Sec. 5. (a) The auditor of state shall quarterly divide and
1499	1499	21 distribute a total amount equal to twenty-six percent (26%) of the
1500	1500	22 money in the gaming revenue fund among each host unit and each
1501	1501	23 host unit's county convention and visitors bureau or promotion
1502	1502	24 fund. The auditor of state shall pay each host unit and each host
1503	1503	25 unit's county convention and visitors bureau or promotion fund an
1504	1504	26 amount that equals the host unit's and host unit's county
1505	1505	27 convention and visitors bureau or promotion fund's average
1506	1506	28 aggregate distribution from:
1507	1507	29 (1) revenue and fees collected under IC 4-31, IC 4-33, IC 4-35,
1508	1508	30 and IC 4-38; and
1509	1509	31 (2) money in the gaming revenue fund;
1510	1510	32 as applicable, in the immediately preceding five (5) years.
1511	1511	33 (b) A host unit or host unit's county convention and visitors
1512	1512	34 bureau or promotion fund may not receive a distribution under
1513	1513	35 this section that is less than an amount equal to the host unit's or
1514	1514	36 host unit's county convention and visitors bureau or promotion
1515	1515	37 fund's average distribution over the immediately preceding five (5)
1516	1516	38 years. If the total amount of money available to distribute under
1517	1517	39 this section in a year is less than the total amount necessary to meet
1518	1518	40 the required distributions under this subsection, the distributions
1519	1519	41 to each recipient shall be reduced proportionately.
1520	1520	42 (c) If the total amount to be divided and distributed under
1521	1521	2023 IN 401—LS 7462/DI 125 36
1522	1522	1 subsection (a) exceeds the amount necessary to meet the minimum
1523	1523	2 payment requirement under subsection (b), the excess shall be
1524	1524	3 annually divided among each host unit in proportion to the amount
1525	1525	4 of tax revenue deposited in the gaming revenue fund for the period
1526	1526	5 that is attributable to tax revenue collected from the gaming
1527	1527	6 operations located in the host unit. Of the excess amount received
1528	1528	7 by each host unit:
1529	1529	8 (1) if the host unit is a city:
1530	1530	9 (A) fifty percent (50%) of the excess shall remain with the
1531	1531	10 city; and
1532	1532	11 (B) fifty percent (50%) of the excess shall be paid to the
1533	1533	12 county in which the city is located; and
1534	1534	13 (2) if the host unit is a county, the excess shall remain with the
1535	1535	14 county.
1536	1536	15 A host unit's county convention and visitors bureau or promotion
1537	1537	16 fund is not eligible to receive a distribution of any excess amounts
1538	1538	17 under this subsection.
1539	1539	18 Sec. 6. This section applies only to tax revenue distributed under
1540	1540	19 section 4 of this chapter. Money paid to a unit of local government
1541	1541	20 under section 4 of this chapter:
1542	1542	21 (1) must be paid to the fiscal officer of the unit of local
1543	1543	22 government;
1544	1544	23 (2) may not be used to reduce the unit of local government's
1545	1545	24 maximum levy under IC 6-1.1-18.5 but may be used at the
1546	1546	25 discretion of the unit of local government to reduce the
1547	1547	26 property tax levy of the unit of local government for a
1548	1548	27 particular year;
1549	1549	28 (3) may be deposited in a special fund or allocation fund
1550	1550	29 created under IC 8-22-3.5, IC 36-7-14, IC 36-7-14.5,
1551	1551	30 IC 36-7-15.1, and IC 36-7-30 to provide funding for debt
1552	1552	31 repayment;
1553	1553	32 (4) may be used to fund sewer and water projects, including
1554	1554	33 storm water management projects;
1555	1555	34 (5) may be used for police and fire pensions;
1556	1556	35 (6) may be used for any other legal or corporate purpose of
1557	1557	36 the unit of local government, including the pledge of money to
1558	1558	37 bonds, leases, or other obligations under IC 5-1-14-4; and
1559	1559	38 (7) is considered miscellaneous revenue.
1560	1560	39 Sec. 7. (a) This section applies only to tax revenue distributed
1561	1561	40 under section 5 of this chapter to Lake County, Hammond, Gary,
1562	1562	41 and East Chicago.
1563	1563	42 (b) A host unit that receives a distribution under section 5 of this
1564	1564	2023 IN 401—LS 7462/DI 125 37
1565	1565	1 chapter shall annually distribute two million five hundred
1566	1566	2 thousand dollars ($2,500,000) from the amount received under
1567	1567	3 section 5 of this chapter to the northwest Indiana regional
1568	1568	4 development authority towards satisfying the host unit's funding
1569	1569	5 obligation.
1570	1570	6 Sec. 8. (a) This section applies only to tax revenue distributed
1571	1571	7 under section 5 of this chapter to Vigo County and the city of Terre
1572	1572	8 Haute.
1573	1573	9 (b) Tax revenue distributed under section 5 of this chapter to
1574	1574	10 Vigo County and the city of Terre Haute shall be divided according
1575	1575	11 to the following:
1576	1576	12 (1) Forty percent (40%) to the city of Terre Haute.
1577	1577	13 (2) Thirty percent (30%) to Vigo County.
1578	1578	14 (3) Fifteen percent (15%) to the Vigo County school
1579	1579	15 corporation.
1580	1580	16 (4) Fifteen percent (15%) to West Central 2025.
1581	1581	17 (c) Money paid to a city or county under subsection (b):
1582	1582	18 (1) must be paid to the fiscal officer of the host unit and may
1583	1583	19 be deposited in the host unit's general fund or a riverboat
1584	1584	20 fund established by the city or county under IC 36-1-8-9, or
1585	1585	21 both;
1586	1586	22 (2) may not be used to reduce the host unit's maximum levy
1587	1587	23 under IC 6-1.1-18.5 but may be used at the discretion of the
1588	1588	24 host unit to reduce the property tax levy of the host unit for a
1589	1589	25 particular year;
1590	1590	26 (3) may be used for any legal or corporate purpose of the host
1591	1591	27 unit, including the pledge of money to bonds, leases, or other
1592	1592	28 obligations under IC 5-1-14-4; and
1593	1593	29 (4) is considered miscellaneous revenue.
1594	1594	30 (d) Money paid to the Vigo County school corporation under
1595	1595	31 subsection (b)(3):
1596	1596	32 (1) may be used for any legal or corporate purpose of the
1597	1597	33 school corporation, including the pledge of money to bonds,
1598	1598	34 leases, or other obligations under IC 5-1-14-4; and
1599	1599	35 (2) is considered miscellaneous revenue.
1600	1600	36 (e) Money paid to West Central 2025 under subsection (b)(4)
1601	1601	37 must be used for the development and implementation of a regional
1602	1602	38 economic development strategy that:
1603	1603	39 (1) assists the residents of Vigo County and the other
1604	1604	40 participating counties in West Central 2025 in improving the
1605	1605	41 quality of life in the region; and
1606	1606	42 (2) promotes successful and sustainable communities.
1607	1607	2023 IN 401—LS 7462/DI 125 38
1608	1608	1 (f) The fiscal officer of West Central 2025 shall submit an
1609	1609	2 annual report to the Indiana economic development corporation
1610	1610	3 concerning the organization's use of the money received under
1611	1611	4 subsection (b)(4) and the development and implementation of the
1612	1612	5 regional economic development strategy required by subsection (e).
1613	1613	6 Sec. 9. (a) The treasurer of state shall quarterly transfer an
1614	1614	7 amount equal to four and forty-five hundredths percent (4.45%)
1615	1615	8 of the money in the gaming revenue fund to an account established
1616	1616	9 in the gaming revenue fund to be appropriated for distributions to
1617	1617	10 entities for use as determined by the general assembly. Each year
1618	1618	11 during the regular session of the general assembly, an entity may
1619	1619	12 submit a request to the:
1620	1620	13 (1) house committee on ways and means; and
1621	1621	14 (2) senate committee on appropriations;
1622	1622	15 proposing a distribution be made from the amount under this
1623	1623	16 subsection and the purposes for which the distribution must be
1624	1624	17 used.
1625	1625	18 (b) The following must receive a preference in determining any
1626	1626	19 distributions under this section:
1627	1627	20 (1) The state fair commission.
1628	1628	21 (2) The northwest Indiana law enforcement training center.
1629	1629	22 (3) The division of mental health and addiction.
1630	1630	23 (4) The economic development fund established by IC 5-28-8.
1631	1631	24 (5) Purdue University School of Veterinary Medicine.
1632	1632	25 (6) Indiana Horse Racing Commission.
1633	1633	26 (7) Entities that promote and develop the livestock industry.
1634	1634	27 (8) Entities that received a distribution under IC 4-35-7-12
1635	1635	28 before July 1, 2023.
1636	1636	29 SECTION 30. IC 6-1.1-4-31.5, AS AMENDED BY P.L.86-2018,
1637	1637	30 SECTION 37, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
1638	1638	31 JULY 1, 2023]: Sec. 31.5. (a) As used in this section, "department"
1639	1639	32 refers to the department of local government finance.
1640	1640	33 (b) If the department makes a determination and informs local
1641	1641	34 officials under section 31(c) of this chapter, the department may order
1642	1642	35 a state conducted assessment or reassessment in the county subject to
1643	1643	36 the time limitation in that subsection.
1644	1644	37 (c) If the department orders a state conducted assessment or
1645	1645	38 reassessment in a county, the department shall assume the duties of the
1646	1646	39 county assessor. Notwithstanding sections 15 and 17 of this chapter, a
1647	1647	40 county assessor subject to an order issued under this section may not
1648	1648	41 assess property or have property assessed for the assessment or under
1649	1649	42 a county's reassessment plan prepared under section 4.2 of this chapter.
1650	1650	2023 IN 401—LS 7462/DI 125 39
1651	1651	1 Until the state conducted assessment or reassessment is completed
1652	1652	2 under this section, the assessment or reassessment duties of the county
1653	1653	3 assessor are limited to providing the department or a contractor of the
1654	1654	4 department the support and information requested by the department
1655	1655	5 or the contractor.
1656	1656	6 (d) Before assuming the duties of a county assessor, the department
1657	1657	7 shall transmit a copy of the department's order requiring a state
1658	1658	8 conducted assessment or reassessment to the county assessor, the
1659	1659	9 county fiscal body, the county auditor, and the county treasurer. Notice
1660	1660	10 of the department's actions must be published one (1) time in a
1661	1661	11 newspaper of general circulation published in the county. The
1662	1662	12 department is not required to conduct a public hearing before taking
1663	1663	13 action under this section.
1664	1664	14 (e) A county assessor subject to an order issued under this section
1665	1665	15 shall, at the request of the department or the department's contractor,
1666	1666	16 make available and provide access to all:
1667	1667	17 (1) data;
1668	1668	18 (2) records;
1669	1669	19 (3) maps;
1670	1670	20 (4) parcel record cards;
1671	1671	21 (5) forms;
1672	1672	22 (6) computer software systems;
1673	1673	23 (7) computer hardware systems; and
1674	1674	24 (8) other information;
1675	1675	25 related to the assessment or reassessment of real property in the county.
1676	1676	26 The information described in this subsection must be provided at no
1677	1677	27 cost to the department or the contractor of the department. A failure to
1678	1678	28 provide information requested under this subsection constitutes a
1679	1679	29 failure to perform a duty related to an assessment or under a county's
1680	1680	30 reassessment plan prepared under section 4.2 of this chapter and is
1681	1681	31 subject to IC 6-1.1-37-2.
1682	1682	32 (f) The department may enter into a contract with a professional
1683	1683	33 appraising firm to conduct an assessment or reassessment under this
1684	1684	34 section. If a county entered into a contract with a professional
1685	1685	35 appraising firm to conduct the county's assessment or reassessment
1686	1686	36 before the department orders a state conducted assessment or
1687	1687	37 reassessment in the county under this section, the contract:
1688	1688	38 (1) is as valid as if it had been entered into by the department; and
1689	1689	39 (2) shall be treated as the contract of the department.
1690	1690	40 (g) After receiving the report of assessed values from the appraisal
1691	1691	41 firm acting under a contract described in subsection (f), the department
1692	1692	42 shall give notice to the taxpayer and the county assessor, by mail, of the
1693	1693	2023 IN 401—LS 7462/DI 125 40
1694	1694	1 amount of the assessment or reassessment. The notice of assessment or
1695	1695	2 reassessment:
1696	1696	3 (1) is subject to appeal by the taxpayer under section 31.7 of this
1697	1697	4 chapter; and
1698	1698	5 (2) must include a statement of the taxpayer's rights under section
1699	1699	6 31.7 of this chapter.
1700	1700	7 (h) The department shall forward a bill for services provided under
1701	1701	8 a contract described in subsection (f) to the auditor of the county in
1702	1702	9 which the state conducted reassessment occurs. The county shall pay
1703	1703	10 the bill under the procedures prescribed by subsection (i).
1704	1704	11 (i) A county subject to an order issued under this section shall pay
1705	1705	12 the cost of a contract described in subsection (f), without appropriation,
1706	1706	13 from the county property reassessment fund. A contractor may
1707	1707	14 periodically submit bills for partial payment of work performed under
1708	1708	15 the contract. Notwithstanding any other law, a contractor is entitled to
1709	1709	16 payment under this subsection for work performed under a contract if
1710	1710	17 the contractor:
1711	1711	18 (1) submits to the department a fully itemized, certified bill in the
1712	1712	19 form required by IC 5-11-10-1 for the costs of the work performed
1713	1713	20 under the contract;
1714	1714	21 (2) obtains from the department:
1715	1715	22 (A) approval of the form and amount of the bill; and
1716	1716	23 (B) a certification that the billed goods and services have been
1717	1717	24 received and comply with the contract; and
1718	1718	25 (3) files with the county auditor:
1719	1719	26 (A) a duplicate copy of the bill submitted to the department;
1720	1720	27 (B) proof of the department's approval of the form and amount
1721	1721	28 of the bill; and
1722	1722	29 (C) the department's certification that the billed goods and
1723	1723	30 services have been received and comply with the contract.
1724	1724	31 The department's approval and certification of a bill under subdivision
1725	1725	32 (2) shall be treated as conclusively resolving the merits of a contractor's
1726	1726	33 claim. Upon receipt of the documentation described in subdivision (3),
1727	1727	34 the county auditor shall immediately certify that the bill is true and
1728	1728	35 correct without further audit and submit the claim to the county
1729	1729	36 executive. The county executive shall allow the claim, in full, as
1730	1730	37 approved by the department, without further examination of the merits
1731	1731	38 of the claim in a regular or special session that is held not less than
1732	1732	39 three (3) days and not more than seven (7) days after the date the claim
1733	1733	40 is certified by the county fiscal officer if the procedures in IC 5-11-10-2
1734	1734	41 are used to approve the claim or the date the claim is placed on the
1735	1735	42 claim docket under IC 36-2-6-4 if the procedures in IC 36-2-6-4 are
1736	1736	2023 IN 401—LS 7462/DI 125 41
1737	1737	1 used to approve the claim. Upon allowance of the claim by the county
1738	1738	2 executive, the county auditor shall immediately issue a warrant or
1739	1739	3 check for the full amount of the claim approved by the department.
1740	1740	4 Compliance with this subsection constitutes compliance with
1741	1741	5 IC 5-11-6-1, IC 5-11-10, and IC 36-2-6. The determination and
1742	1742	6 payment of a claim in compliance with this subsection is not subject to
1743	1743	7 remonstrance and appeal. IC 36-2-6-4(f) and IC 36-2-6-9 do not apply
1744	1744	8 to a claim submitted under this subsection. IC 5-11-10-1.6(d) applies
1745	1745	9 to a fiscal officer who pays a claim in compliance with this subsection.
1746	1746	10 (j) Notwithstanding IC 4-13-2, a period of seven (7) days is
1747	1747	11 permitted for each of the following to review and act under IC 4-13-2
1748	1748	12 on a contract of the department entered into under this section:
1749	1749	13 (1) The commissioner of the Indiana department of
1750	1750	14 administration.
1751	1751	15 (2) The director of the budget agency.
1752	1752	16 (3) The attorney general.
1753	1753	17 (k) If money in the county's property reassessment fund is
1754	1754	18 insufficient to pay for an assessment or reassessment conducted under
1755	1755	19 this section, the department may increase the tax rate and tax levy of
1756	1756	20 the county's property reassessment fund to pay the cost and expenses
1757	1757	21 related to the assessment or reassessment.
1758	1758	22 (l) The department or the contractor of the department shall use the
1759	1759	23 land values determined under section 13.6 of this chapter for a county
1760	1760	24 subject to an order issued under this section to the extent that the
1761	1761	25 department or the contractor finds that the land values reflect the true
1762	1762	26 tax value of land, as determined under this article and the rules of the
1763	1763	27 department. If the department or the contractor finds that the land
1764	1764	28 values determined for the county under section 13.6 of this chapter do
1765	1765	29 not reflect the true tax value of land, the department or the contractor
1766	1766	30 shall determine land values for the county that reflect the true tax value
1767	1767	31 of land, as determined under this article and the rules of the
1768	1768	32 department. Land values determined under this subsection shall be
1769	1769	33 used to the same extent as if the land values had been determined under
1770	1770	34 section 13.6 of this chapter. The department or the contractor of the
1771	1771	35 department shall notify the county's assessing officials of the land
1772	1772	36 values determined under this subsection.
1773	1773	37 (m) A contractor of the department may notify the department if:
1774	1774	38 (1) a county auditor fails to:
1775	1775	39 (A) certify the contractor's bill;
1776	1776	40 (B) publish the contractor's claim;
1777	1777	41 (C) submit the contractor's claim to the county executive; or
1778	1778	42 (D) issue a warrant or check for payment of the contractor's
1779	1779	2023 IN 401—LS 7462/DI 125 42
1780	1780	1 bill;
1781	1781	2 as required by subsection (i) at the county auditor's first legal
1782	1782	3 opportunity to do so;
1783	1783	4 (2) a county executive fails to allow the contractor's claim as
1784	1784	5 legally required by subsection (i) at the county executive's first
1785	1785	6 legal opportunity to do so; or
1786	1786	7 (3) a person or an entity authorized to act on behalf of the county
1787	1787	8 takes or fails to take an action, including failure to request an
1788	1788	9 appropriation, and that action or failure to act delays or halts
1789	1789	10 progress under this section for payment of the contractor's bill.
1790	1790	11 (n) The department, upon receiving notice under subsection (m)
1791	1791	12 from a contractor of the department, shall:
1792	1792	13 (1) verify the accuracy of the contractor's assertion in the notice
1793	1793	14 that:
1794	1794	15 (A) a failure occurred as described in subsection (m)(1) or
1795	1795	16 (m)(2); or
1796	1796	17 (B) a person or an entity acted or failed to act as described in
1797	1797	18 subsection (m)(3); and
1798	1798	19 (2) provide to the treasurer of state the department's approval
1799	1799	20 under subsection (i)(2)(A) of the contractor's bill with respect to
1800	1800	21 which the contractor gave notice under subsection (m).
1801	1801	22 (o) Upon receipt of the department's approval of a contractor's bill
1802	1802	23 under subsection (n), the treasurer of state shall pay the contractor the
1803	1803	24 amount of the bill approved by the department from money in the
1804	1804	25 possession of the state that would otherwise be available for
1805	1805	26 distribution to the county, including distributions of admissions taxes
1806	1806	27 or wagering taxes.
1807	1807	28 (p) The treasurer of state shall withhold from the money that would
1808	1808	29 be distributed under IC 4-33-12-6, IC 4-33-13-5, IC 4-40, or any other
1809	1809	30 law to a county described in a notice provided under subsection (m) the
1810	1810	31 amount of a payment made by the treasurer of state to the contractor of
1811	1811	32 the department under subsection (o). Money shall be withheld from any
1812	1812	33 source payable to the county.
1813	1813	34 (q) Compliance with subsections (m) through (p) constitutes
1814	1814	35 compliance with IC 5-11-10.
1815	1815	36 (r) IC 5-11-10-1.6(d) applies to the treasurer of state with respect to
1816	1816	37 the payment made in compliance with subsections (m) through (p).
1817	1817	38 This subsection and subsections (m) through (p) must be interpreted
1818	1818	39 liberally so that the state shall, to the extent legally valid, ensure that
1819	1819	40 the contractual obligations of a county subject to this section are paid.
1820	1820	41 Nothing in this section shall be construed to create a debt of the state.
1821	1821	42 (s) The provisions of this section are severable as provided in
1822	1822	2023 IN 401—LS 7462/DI 125 43
1823	1823	1 IC 1-1-1-8(b).
1824	1824	2 SECTION 31. IC 6-3.1-20-7, AS AMENDED BY P.L.156-2020,
1825	1825	3 SECTION 24, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
1826	1826	4 JULY 1, 2023]: Sec. 7. (a) The department shall before July 1 of each
1827	1827	5 year determine the following:
1828	1828	6 (1) The greater of:
1829	1829	7 (A) eight million five hundred thousand dollars ($8,500,000);
1830	1830	8 or
1831	1831	9 (B) the amount of credits allowed under this chapter for
1832	1832	10 taxable years ending before January 1 of the year.
1833	1833	11 (2) The quotient of:
1834	1834	12 (A) the amount determined under subdivision (1); divided by
1835	1835	13 (B) four (4).
1836	1836	14 (b) Except as provided in subsection (d), one-half (1/2) of the
1837	1837	15 amount determined by the department under subsection (a)(2) shall be:
1838	1838	16 (1) deducted each quarter from:
1839	1839	17 (A) for tax revenue collected before July 1, 2023, the
1840	1840	18 riverboat supplemental wagering tax revenue otherwise
1841	1841	19 payable to the county under IC 4-33-12-8 and the
1842	1842	20 supplemental distribution otherwise payable to the county
1843	1843	21 under IC 4-33-13-5(f); and
1844	1844	22 (B) for tax revenue collected after June 30, 2023, from the
1845	1845	23 distributions otherwise payable to the county under
1846	1846	24 IC 4-40; and
1847	1847	25 (2) paid instead to the state general fund.
1848	1848	26 (c) Except as provided in subsection (d), one-sixth (1/6) of the
1849	1849	27 amount determined by the department under subsection (a)(2) shall be:
1850	1850	28 (1) deducted each quarter from, for tax revenue collected before
1851	1851	29 July 1, 2023, the riverboat supplemental wagering tax revenue
1852	1852	30 otherwise payable under IC 4-33-12-8 and the supplemental
1853	1853	31 distribution otherwise payable under IC 4-33-13-5(f), and for tax
1854	1854	32 revenue collected after June 30, 2023, from the distributions
1855	1855	33 otherwise payable to the county under IC 4-40, to each of the
1856	1856	34 following:
1857	1857	35 (A) The largest city by population located in the county.
1858	1858	36 (B) The second largest city by population located in the
1859	1859	37 county.
1860	1860	38 (C) The third largest city by population located in the county;
1861	1861	39 and
1862	1862	40 (2) paid instead to the state general fund.
1863	1863	41 (d) If the amount determined by the department under subsection
1864	1864	42 (a)(1)(B) is less than eight million five hundred thousand dollars
1865	1865	2023 IN 401—LS 7462/DI 125 44
1866	1866	1 ($8,500,000), the difference of:
1867	1867	2 (1) eight million five hundred thousand dollars ($8,500,000);
1868	1868	3 minus
1869	1869	4 (2) the amount determined by the department under subsection
1870	1870	5 (a)(1)(B);
1871	1871	6 shall be paid in four (4) equal quarterly payments to the northwest
1872	1872	7 Indiana regional development authority established by IC 36-7.5-2-1
1873	1873	8 instead of the state general fund. Any amounts paid under this
1874	1874	9 subsection shall be used by the northwest Indiana regional
1875	1875	10 development authority only to establish or improve public mass rail
1876	1876	11 transportation systems in Lake County.
1877	1877	12 SECTION 32. IC 6-8.1-3-17, AS AMENDED BY P.L.146-2020,
1878	1878	13 SECTION 38, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
1879	1879	14 JULY 1, 2023]: Sec. 17. (a) Before an original tax appeal is filed with
1880	1880	15 the tax court under IC 33-26, the commissioner, or the taxpayer rights
1881	1881	16 advocate office to the extent granted the authority by the commissioner,
1882	1882	17 may settle any tax liability dispute if a substantial doubt exists as to:
1883	1883	18 (1) the constitutionality of the tax under the Constitution of the
1884	1884	19 State of Indiana;
1885	1885	20 (2) the right to impose the tax;
1886	1886	21 (3) the correct amount of tax due;
1887	1887	22 (4) the collectability of the tax; or
1888	1888	23 (5) whether the taxpayer is a resident or nonresident of Indiana.
1889	1889	24 (b) After an original tax appeal is filed with the tax court under
1890	1890	25 IC 33-26, and notwithstanding IC 4-6-2-11, the commissioner may
1891	1891	26 settle a tax liability dispute with an amount in contention of twenty-five
1892	1892	27 thousand dollars ($25,000) or less. Notwithstanding IC 6-8.1-7-1(a),
1893	1893	28 the terms of a settlement under this subsection are available for public
1894	1894	29 inspection.
1895	1895	30 (c) The department shall establish an amnesty program for taxpayers
1896	1896	31 having an unpaid tax liability for a listed tax that was due and payable
1897	1897	32 for a tax period ending before January 1, 2013. A taxpayer is not
1898	1898	33 eligible for the amnesty program:
1899	1899	34 (1) for any tax liability resulting from the taxpayer's failure to
1900	1900	35 comply with IC 6-3-1-3.5(b)(3) with regard to the tax imposed by
1901	1901	36 IC 4-33-13, or IC 4-35-8, or IC 4-40; or
1902	1902	37 (2) if the taxpayer participated in any previous amnesty program
1903	1903	38 under:
1904	1904	39 (A) this section (as in effect on December 31, 2014); or
1905	1905	40 (B) IC 6-2.5-14.
1906	1906	41 The time in which a voluntary payment of tax liability may be made (or
1907	1907	42 the taxpayer may enter into a payment program acceptable to the
1908	1908	2023 IN 401—LS 7462/DI 125 45
1909	1909	1 department for the payment of the unpaid listed taxes in full in the
1910	1910	2 manner and time established in a written payment program agreement
1911	1911	3 between the department and the taxpayer) under the amnesty program
1912	1912	4 is limited to the period determined by the department, not to exceed
1913	1913	5 eight (8) regular business weeks ending before the earlier of the date
1914	1914	6 set by the department or January 1, 2017. The amnesty program must
1915	1915	7 provide that, upon payment by a taxpayer to the department of all listed
1916	1916	8 taxes due from the taxpayer for a tax period (or payment of the unpaid
1917	1917	9 listed taxes in full in the manner and time established in a written
1918	1918	10 payment program agreement between the department and the taxpayer),
1919	1919	11 entry into an agreement that the taxpayer is not eligible for any other
1920	1920	12 amnesty program that may be established and waives any part of
1921	1921	13 interest and penalties on the same type of listed tax that is being
1922	1922	14 granted amnesty in the current amnesty program, and compliance with
1923	1923	15 all other amnesty conditions adopted under a rule of the department in
1924	1924	16 effect on the date the voluntary payment is made, the department:
1925	1925	17 (1) shall abate and not seek to collect any interest, penalties,
1926	1926	18 collection fees, or costs that would otherwise be applicable;
1927	1927	19 (2) shall release any liens imposed;
1928	1928	20 (3) shall not seek civil or criminal prosecution against any
1929	1929	21 individual or entity; and
1930	1930	22 (4) shall not issue, or, if issued, shall withdraw, an assessment, a
1931	1931	23 demand notice, or a warrant for payment under IC 6-8.1-5-1,
1932	1932	24 IC 6-8.1-5-3, IC 6-8.1-8-2, or another law against any individual
1933	1933	25 or entity;
1934	1934	26 for listed taxes due from the taxpayer for the tax period for which
1935	1935	27 amnesty has been granted to the taxpayer. Amnesty granted under this
1936	1936	28 subsection is binding on the state and its agents. However, failure to
1937	1937	29 pay to the department all listed taxes due for a tax period invalidates
1938	1938	30 any amnesty granted under this subsection for that tax period. The
1939	1939	31 department shall conduct an assessment of the impact of the tax
1940	1940	32 amnesty program on tax collections and an analysis of the costs of
1941	1941	33 administering the tax amnesty program. As soon as practicable after the
1942	1942	34 end of the tax amnesty period, the department shall submit a copy of
1943	1943	35 the assessment and analysis to the legislative council in an electronic
1944	1944	36 format under IC 5-14-6. The department shall enforce an agreement
1945	1945	37 with a taxpayer that prohibits the taxpayer from receiving amnesty in
1946	1946	38 another amnesty program.
1947	1947	39 (d) For purposes of subsection (c), a liability for a listed tax is due
1948	1948	40 and payable if:
1949	1949	41 (1) the department has issued:
1950	1950	42 (A) an assessment of the listed tax under IC 6-8.1-5-1;
1951	1951	2023 IN 401—LS 7462/DI 125 46
1952	1952	1 (B) a demand for payment under IC 6-8.1-5-3; or
1953	1953	2 (C) a demand notice for payment of the listed tax under
1954	1954	3 IC 6-8.1-8-2;
1955	1955	4 (2) the taxpayer has filed a return or an amended return in which
1956	1956	5 the taxpayer has reported a liability for the listed tax; or
1957	1957	6 (3) the taxpayer has filed a written statement of liability for the
1958	1958	7 listed tax in a form that is satisfactory to the department.
1959	1959	8 (e) The department may waive interest and penalties if the general
1960	1960	9 assembly enacts a change in a listed tax for a tax period that increases
1961	1961	10 a taxpayer's tax liability for that listed tax after the due date for that
1962	1962	11 listed tax and tax period. However, such a waiver shall apply only to
1963	1963	12 the extent of the increase in tax liability and only for a period not
1964	1964	13 exceeding sixty (60) days after the change is enacted. The department
1965	1965	14 may adopt rules, including emergency rules, or issue guidelines to carry
1966	1966	15 out this subsection.
1967	1967	16 SECTION 33. IC 20-26-5-22.5, AS AMENDED BY P.L.244-2017,
1968	1968	17 SECTION 45, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
1969	1969	18 JULY 1, 2023]: Sec. 22.5. (a) A school corporation may participate in
1970	1970	19 the establishment of a public school foundation.
1971	1971	20 (b) The governing body of a school corporation may receive the
1972	1972	21 proceeds of a grant, a restricted gift, an unrestricted gift, a donation, an
1973	1973	22 endowment, a bequest, a trust, an agreement to share tax revenue
1974	1974	23 received by a city or county under IC 4-33-12-6, or IC 4-33-13,
1975	1975	24 IC 4-40, or other funds not generated from taxes levied by the school
1976	1976	25 corporation to create a foundation under the following conditions:
1977	1977	26 (1) The foundation is:
1978	1978	27 (A) exempt from federal income taxation under Section
1979	1979	28 501(c)(3) of the Internal Revenue Code; and
1980	1980	29 (B) organized as an Indiana nonprofit corporation for the
1981	1981	30 purposes of providing educational funds for scholarships,
1982	1982	31 teacher education, capital programs, and special programs for
1983	1983	32 school corporations.
1984	1984	33 (2) Except as provided in subdivision (3), the foundation retains
1985	1985	34 all rights to a donation, including investment powers. The
1986	1986	35 foundation may hold a donation as a permanent endowment.
1987	1987	36 (3) The foundation agrees to do the following:
1988	1988	37 (A) Distribute the income from a donation only to the school
1989	1989	38 corporation.
1990	1990	39 (B) Return a donation to the operations fund of the school
1991	1991	40 corporation if the foundation:
1992	1992	41 (i) loses the foundation's status as a foundation exempt from
1993	1993	42 federal income taxation under Section 501(c)(3) of the
1994	1994	2023 IN 401—LS 7462/DI 125 47
1995	1995	1 Internal Revenue Code;
1996	1996	2 (ii) is liquidated; or
1997	1997	3 (iii) violates any condition set forth in this subdivision.
1998	1998	4 (c) A school corporation may use the proceeds received under this
1999	1999	5 section from a foundation only for educational purposes of the school
2000	2000	6 corporation described in subsection (b)(1)(B).
2001	2001	7 (d) The governing body of the school corporation may appoint
2002	2002	8 members to the foundation.
2003	2003	9 (e) The treasurer of the governing body of the school corporation
2004	2004	10 may serve as the treasurer of the foundation.
2005	2005	11 SECTION 34. IC 20-47-1-1, AS ADDED BY P.L.2-2006,
2006	2006	12 SECTION 170, IS AMENDED TO READ AS FOLLOWS
2007	2007	13 [EFFECTIVE JULY 1, 2023]: Sec. 1. As used in this chapter,
2008	2008	14 "proceeds from riverboat gaming" means tax revenue received by a
2009	2009	15 political subdivision under IC 4-33-12-6, IC 4-33-13, IC 4-40, or an
2010	2010	16 agreement to share a city's or county's part of the tax revenue.
2011	2011	17 SECTION 35. IC 20-47-1-5, AS AMENDED BY P.L.244-2017,
2012	2012	18 SECTION 107, IS AMENDED TO READ AS FOLLOWS
2013	2013	19 [EFFECTIVE JULY 1, 2023]: Sec. 5. (a) The governing body of a
2014	2014	20 school corporation may donate the proceeds of a grant, a gift, a
2015	2015	21 donation, an endowment, a bequest, a trust, an agreement to share tax
2016	2016	22 revenue received by a city or county under IC 4-33-12-6, or IC 4-33-13,
2017	2017	23 IC 4-40, or an agreement to share revenue received by a political
2018	2018	24 subdivision under IC 4-35-8.5, or other funds not generated from taxes
2019	2019	25 levied by the school corporation, to a foundation under the following
2020	2020	26 conditions:
2021	2021	27 (1) The foundation is a charitable nonprofit community
2022	2022	28 foundation.
2023	2023	29 (2) The foundation retains all rights to the donation, including
2024	2024	30 investment powers, except as provided in subdivision (3).
2025	2025	31 (3) The foundation agrees to do the following:
2026	2026	32 (A) Hold the donation as a permanent endowment.
2027	2027	33 (B) Distribute the income from the donation only to the school
2028	2028	34 corporation as directed by resolution of the governing body of
2029	2029	35 the school corporation.
2030	2030	36 (C) Return the donation to the operations fund of the school
2031	2031	37 corporation if the foundation:
2032	2032	38 (i) loses the foundation's status as a public charitable
2033	2033	39 organization;
2034	2034	40 (ii) is liquidated; or
2035	2035	41 (iii) violates any condition of the endowment set by the
2036	2036	42 governing body of the school corporation.
2037	2037	2023 IN 401—LS 7462/DI 125 48
2038	2038	1 (b) A school corporation may use income received under this
2039	2039	2 section from a community foundation only for purposes of the school
2040	2040	3 corporation.
2041	2041	4 SECTION 36. IC 36-1-8-9, AS AMENDED BY P.L.199-2005,
2042	2042	5 SECTION 28, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
2043	2043	6 JULY 1, 2023]: Sec. 9. (a) Each unit that receives:
2044	2044	7 (1) tax revenue under IC 4-33-12-6, or IC 4-33-13, or IC 4-40;
2045	2045	8 (2) revenue under an agreement to share the tax revenue received
2046	2046	9 under IC 4-33-12, or IC 4-33-13, or IC 4-40 by another unit; or
2047	2047	10 (3) revenue under a development agreement (as defined in section
2048	2048	11 9.5 of this chapter);
2049	2049	12 may establish a riverboat fund. Money in the fund may be used for any
2050	2050	13 legal or corporate purpose of the unit.
2051	2051	14 (b) The riverboat fund established under subsection (a) shall be
2052	2052	15 administered by the unit's treasurer, and the expenses of administering
2053	2053	16 the fund shall be paid from money in the fund. Money in the fund not
2054	2054	17 currently needed to meet the obligations of the fund may be invested
2055	2055	18 in the same manner as other public funds may be invested. Interest that
2056	2056	19 accrues from these investments shall be deposited in the fund. Money
2057	2057	20 in the fund at the end of a particular fiscal year does not revert to the
2058	2058	21 unit's general fund.
2059	2059	22 SECTION 37. IC 36-1-8-9.2, AS ADDED BY P.L.142-2009,
2060	2060	23 SECTION 31, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
2061	2061	24 JULY 1, 2023]: Sec. 9.2. (a) Each unit that receives:
2062	2062	25 (1) tax revenue under IC 4-35-8.5 or IC 4-40; or
2063	2063	26 (2) revenue under an agreement to share the tax revenue received
2064	2064	27 under IC 4-35-8.5 or IC 4-40 by another unit;
2065	2065	28 shall establish a fund, separate from the unit's general fund, into which
2066	2066	29 the revenue shall be deposited. Money in the fund may be used for any
2067	2067	30 legal or corporate purpose of the unit.
2068	2068	31 (b) The fund established by subsection (a) shall be administered by
2069	2069	32 the unit's treasurer, and the expenses of administering the fund shall be
2070	2070	33 paid from money in the fund. Money in the fund not currently needed
2071	2071	34 to meet the obligations of the fund may be invested in the same manner
2072	2072	35 as other public funds may be invested. Interest that accrues from these
2073	2073	36 investments shall be deposited in the fund. Money in the fund at the
2074	2074	37 end of a particular fiscal year does not revert to the unit's general fund.
2075	2075	38 SECTION 38. IC 36-1-14-1, AS AMENDED BY P.L.114-2017,
2076	2076	39 SECTION 1, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
2077	2077	40 JULY 1, 2023]: Sec. 1. (a) This section does not apply to donations of
2078	2078	41 gaming revenue to a public school endowment corporation under
2079	2079	42 IC 20-47-1-3.
2080	2080	2023 IN 401—LS 7462/DI 125 49
2081	2081	1 (b) As used in this section, "gaming revenue" means either of the
2082	2082	2 following:
2083	2083	3 (1) Tax revenue received by a unit under IC 4-33-12-6,
2084	2084	4 IC 4-33-13, IC 4-40, or an agreement to share a city's or county's
2085	2085	5 part of the tax revenue.
2086	2086	6 (2) Revenue received by a unit under IC 4-35-8.5 or IC 4-40, or
2087	2087	7 an agreement to share revenue received by another unit under
2088	2088	8 IC 4-35-8.5 or IC 4-40.
2089	2089	9 (c) Notwithstanding IC 8-1.5-2-6(d), a unit may donate the proceeds
2090	2090	10 from the sale of a utility or facility or from a grant, a gift, a donation,
2091	2091	11 an endowment, a bequest, a trust, or gaming revenue to a foundation
2092	2092	12 under the following conditions:
2093	2093	13 (1) The foundation is a charitable nonprofit community
2094	2094	14 foundation.
2095	2095	15 (2) The foundation retains all rights to the donation, including
2096	2096	16 investment powers.
2097	2097	17 (3) The foundation agrees to do the following:
2098	2098	18 (A) Hold the donation as a permanent endowment.
2099	2099	19 (B) Distribute the income from the donation only to the unit as
2100	2100	20 directed by resolution of the fiscal body of the unit.
2101	2101	21 (C) Return the donation to the general fund of the unit if the
2102	2102	22 foundation:
2103	2103	23 (i) loses the foundation's status as a public charitable
2104	2104	24 organization;
2105	2105	25 (ii) is liquidated; or
2106	2106	26 (iii) violates any condition of the endowment set by the
2107	2107	27 fiscal body of the unit.
2108	2108	28 (d) This subsection applies only to the donation of proceeds
2109	2109	29 described in subsection (c) that occurs after December 31, 2015.
2110	2110	30 Notwithstanding subsection (c)(3)(B), the unit and the foundation may
2111	2111	31 agree that distribution of the proceeds is governed by IC 30-2-12.
2112	2112	32 (e) The department of local government finance may not reduce a
2113	2113	33 unit's property tax levy under IC 6-1.1-18.5 or any other law because
2114	2114	34 of any of the following:
2115	2115	35 (1) The donation of the proceeds of money from the sale of a
2116	2116	36 utility or a facility as provided in this section.
2117	2117	37 (2) A distribution from the endowment to the unit as provided in
2118	2118	38 this section.
2119	2119	39 (3) A return of the donation to the general fund of the unit as
2120	2120	40 provided in this section.
2121	2121	41 SECTION 39. IC 36-7.5-3-2, AS AMENDED BY P.L.114-2022,
2122	2122	42 SECTION 38, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
2123	2123	2023 IN 401—LS 7462/DI 125 50
2124	2124	1 JULY 1, 2023]: Sec. 2. (a) The development authority may do any of
2125	2125	2 the following:
2126	2126	3 (1) Finance, improve, construct, reconstruct, renovate, purchase,
2127	2127	4 lease, acquire, and equip land and projects located in an eligible
2128	2128	5 county or eligible municipality.
2129	2129	6 (2) Lease land or a project to an eligible political subdivision.
2130	2130	7 (3) Finance and construct additional improvements to projects or
2131	2131	8 other capital improvements owned by the development authority
2132	2132	9 and lease them to or for the benefit of an eligible political
2133	2133	10 subdivision.
2134	2134	11 (4) Acquire land or all or a portion of one (1) or more projects
2135	2135	12 from an eligible political subdivision by purchase or lease and
2136	2136	13 lease the land or projects back to the eligible political subdivision,
2137	2137	14 with any additional improvements that may be made to the land
2138	2138	15 or projects.
2139	2139	16 (5) Acquire all or a portion of one (1) or more projects from an
2140	2140	17 eligible political subdivision by purchase or lease to fund or
2141	2141	18 refund indebtedness incurred on account of the projects to enable
2142	2142	19 the eligible political subdivision to make a savings in debt service
2143	2143	20 obligations or lease rental obligations or to obtain relief from
2144	2144	21 covenants that the eligible political subdivision considers to be
2145	2145	22 unduly burdensome.
2146	2146	23 (6) Make loans, loan guarantees, and grants or provide other
2147	2147	24 financial assistance to or on behalf of the following:
2148	2148	25 (A) A commuter transportation district.
2149	2149	26 (B) An airport authority or airport development authority.
2150	2150	27 (C) A regional bus authority. A loan, loan guarantee, grant, or
2151	2151	28 other financial assistance under this clause may be used by a
2152	2152	29 regional bus authority for acquiring, improving, operating,
2153	2153	30 maintaining, financing, and supporting the following:
2154	2154	31 (i) Bus services (including fixed route services and flexible
2155	2155	32 or demand-responsive services) that are a component of a
2156	2156	33 public transportation system.
2157	2157	34 (ii) Bus terminals, stations, or facilities or other regional bus
2158	2158	35 authority projects.
2159	2159	36 (D) A regional transportation authority.
2160	2160	37 (E) A member municipality that is eligible to make an
2161	2161	38 appointment to the development board under
2162	2162	39 IC 36-7.5-2-3(b)(2) and that has pledged admissions tax
2163	2163	40 revenue for a bond anticipation note after March 31, 2014, and
2164	2164	41 before June 30, 2015. However, a loan made to such a member
2165	2165	42 municipality before June 30, 2016, under this clause must
2166	2166	2023 IN 401—LS 7462/DI 125 51
2167	2167	1 have a term of not more than ten (10) years, must require
2168	2168	2 annual level debt service payments, and must have a market
2169	2169	3 based interest rate. If a member municipality defaults on the
2170	2170	4 repayment of a loan made under this clause, the development
2171	2171	5 authority shall notify the treasurer of state of the default and
2172	2172	6 the treasurer of state shall:
2173	2173	7 (i) withhold from any funds held for distribution to the
2174	2174	8 municipality under IC 4-33-12, or IC 4-33-13, or IC 4-40,
2175	2175	9 an amount sufficient to cure the default; and
2176	2176	10 (ii) pay that amount to the development authority.
2177	2177	11 (7) Provide funding to assist a railroad that is providing commuter
2178	2178	12 transportation services in an eligible county or eligible
2179	2179	13 municipality.
2180	2180	14 (8) Provide funding to assist an airport authority located in an
2181	2181	15 eligible county or eligible municipality in the construction,
2182	2182	16 reconstruction, renovation, purchase, lease, acquisition, and
2183	2183	17 equipping of an airport facility or airport project.
2184	2184	18 (9) Provide funding to assist in the development of an intermodal
2185	2185	19 facility to facilitate the interchange and movement of freight.
2186	2186	20 (10) Provide funding for economic development projects in an
2187	2187	21 eligible county or eligible municipality.
2188	2188	22 (11) Hold, use, lease, rent, purchase, acquire, and dispose of by
2189	2189	23 purchase, exchange, gift, bequest, grant, condemnation, lease, or
2190	2190	24 sublease, on the terms and conditions determined by the
2191	2191	25 development authority, any real or personal property located in an
2192	2192	26 eligible county or eligible municipality.
2193	2193	27 (12) After giving notice, enter upon any lots or lands for the
2194	2194	28 purpose of surveying or examining them to determine the location
2195	2195	29 of a project.
2196	2196	30 (13) Make or enter into all contracts and agreements necessary or
2197	2197	31 incidental to the performance of its duties and the execution of its
2198	2198	32 powers under this article.
2199	2199	33 (14) Sue, be sued, plead, and be impleaded.
2200	2200	34 (15) Design, order, contract for, and construct, reconstruct, and
2201	2201	35 renovate a project or improvements to a project.
2202	2202	36 (16) Appoint an executive director and employ appraisers, real
2203	2203	37 estate experts, engineers, architects, surveyors, attorneys,
2204	2204	38 accountants, auditors, clerks, construction managers, and any
2205	2205	39 consultants or employees that are necessary or desired by the
2206	2206	40 development authority in exercising its powers or carrying out its
2207	2207	41 duties under this article.
2208	2208	42 (17) Accept loans, grants, and other forms of financial assistance
2209	2209	2023 IN 401—LS 7462/DI 125 52
2210	2210	1 from the federal government, the state government, a political
2211	2211	2 subdivision, or any other public or private source.
2212	2212	3 (18) Use the development authority's funds to match federal
2213	2213	4 grants or make loans, loan guarantees, or grants to carry out the
2214	2214	5 development authority's powers and duties under this article.
2215	2215	6 (19) Provide funding for regional transportation infrastructure
2216	2216	7 projects under IC 36-9-43.
2217	2217	8 (20) Except as prohibited by law, take any action necessary to
2218	2218	9 carry out this article.
2219	2219	10 (b) If the development authority is unable to agree with the owners,
2220	2220	11 lessees, or occupants of any real property selected for the purposes of
2221	2221	12 this article, the development authority may proceed under IC 32-24-1
2222	2222	13 to procure the condemnation of the property. The development
2223	2223	14 authority may not institute a proceeding until it has adopted a
2224	2224	15 resolution that:
2225	2225	16 (1) describes the real property sought to be acquired and the
2226	2226	17 purpose for which the real property is to be used;
2227	2227	18 (2) declares that the public interest and necessity require the
2228	2228	19 acquisition by the development authority of the property involved;
2229	2229	20 and
2230	2230	21 (3) sets out any other facts that the development authority
2231	2231	22 considers necessary or pertinent.
2232	2232	23 The resolution is conclusive evidence of the public necessity of the
2233	2233	24 proposed acquisition.
2234	2234	25 SECTION 40. IC 36-7.5-4-16.5, AS AMENDED BY P.L.149-2016,
2235	2235	26 SECTION 99, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
2236	2236	27 JULY 1, 2023]: Sec. 16.5. (a) This section applies if the development
2237	2237	28 board does the following:
2238	2238	29 (1) Finds that a city or county described in IC 36-7.5-2-3 has, at
2239	2239	30 any time before July 1, 2015, failed to make a transfer or a part of
2240	2240	31 a transfer required by section 2 of this chapter.
2241	2241	32 (2) Finds that the obligation of the city or county to pay the
2242	2242	33 unpaid amount of the transfer or transfers has not been satisfied
2243	2243	34 under section 16 of this chapter or by any other means.
2244	2244	35 (3) Certifies to the treasurer of state the total amount of the
2245	2245	36 arrearage attributable to the failure of the city or county to make
2246	2246	37 a transfer or a part of a transfer required by section 2 of this
2247	2247	38 chapter.
2248	2248	39 (b) The treasurer of state shall do the following:
2249	2249	40 (1) Deduct from amounts otherwise payable to the city under
2250	2250	41 IC 4-33-13-5(a) or IC 4-40, or to the county under IC 4-33-12-6
2251	2251	42 or IC 4-40, an amount equal to:
2252	2252	2023 IN 401—LS 7462/DI 125 53
2253	2253	1 (A) the total amount certified under subsection (a)(3); plus
2254	2254	2 (B) interest calculated in the same manner that interest on
2255	2255	3 delinquent taxes is calculated under IC 6-8.1-10-1.
2256	2256	4 (2) Pay the amount deducted under subdivision (1) to the
2257	2257	5 development authority.
2258	2258	2023 IN 401—LS 7462/DI 125