Indiana 2024 Regular Session

Indiana House Bill HB1161 Compare Versions

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

Old	New	Differences
1	1
2	2	Introduced Version
3	3	HOUSE BILL No. 1161
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	2024, 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, is deposited in the fund. Provides that the state
16	16	comptroller administers the fund. Provides for distribution of the
17	17	money in the fund. Makes corresponding changes. Makes an
18	18	appropriation. Reconciles conflicting statutes.
19	19	Effective: July 1, 2024.
20	20	Pressel
21	21	January 8, 2024, read first time and referred to Committee on Ways and Means.
22	22	2024 IN 1161—LS 6491/DI 125 Introduced
23	23	Second Regular Session of the 123rd General Assembly (2024)
24	24	PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana
25	25	Constitution) is being amended, the text of the existing provision will appear in this style type,
26	26	additions will appear in this style type, and deletions will appear in this style type.
27	27	Additions: Whenever a new statutory provision is being enacted (or a new constitutional
28	28	provision adopted), the text of the new provision will appear in this style type. Also, the
29	29	word NEW will appear in that style type in the introductory clause of each SECTION that adds
30	30	a new provision to the Indiana Code or the Indiana Constitution.
31	31	Conflict reconciliation: Text in a statute in this style type or this style type reconciles conflicts
32	32	between statutes enacted by the 2023 Regular Session of the General Assembly.
33	33	HOUSE BILL No. 1161
34	34	A BILL FOR AN ACT to amend the Indiana Code concerning
35	35	gaming and to make an appropriation.
36	36	Be it enacted by the General Assembly of the State of Indiana:
37	37	1 SECTION 1. IC 4-31-9-3, AS AMENDED BY P.L.137-2022,
38	38	2 SECTION 3, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
39	39	3 JULY 1, 2024]: Sec. 3. (a) At the close of each day on which a permit
40	40	4 holder or satellite facility operator conducts pari-mutuel wagering on
41	41	5 live racing or simulcasts at a racetrack or satellite facility, the permit
42	42	6 holder or satellite facility operator shall pay to the department of state
43	43	7 revenue a tax on the total amount of money wagered on that day as
44	44	8 follows:
45	45	9 (1) Two percent (2%) of the total amount of money wagered
46	46	10 under IC 4-31-7 at a permit holder's racetrack.
47	47	11 (2) Two and one-half percent (2.5%) of the total amount of money
48	48	12 wagered under IC 4-31-5.5-6 at a permit holder's satellite facility.
49	49	13 (b) This subsection applies to taxes collected under subsection
50	50	14 (a) before July 1, 2024. The taxes collected under subsection (a) shall
51	51	15 be paid from the amounts withheld under section 1 of this chapter and
52	52	16 shall be distributed as follows:
53	53	17 (1) The first one hundred fifty thousand dollars ($150,000) of
54	54	2024 IN 1161—LS 6491/DI 125 2
55	55	1 taxes collected during each state fiscal year shall be deposited in
56	56	2 the veterinary school research account established by
57	57	3 IC 4-31-12-22.
58	58	4 (2) The remainder of the taxes collected during each state fiscal
59	59	5 year shall be paid into the Indiana horse racing commission
60	60	6 operating fund (IC 4-31-10).
61	61	7 (c) This subsection applies to taxes collected under subsection
62	62	8 (a) after June 30, 2024. The taxes collected under subsection (a)
63	63	9 shall be paid from the amounts withheld under section 1 of this
64	64	10 chapter and shall be deposited in the gaming revenue fund
65	65	11 established by IC 4-40-3-1.
66	66	12 (c) (d) The tax imposed by this section is a listed tax for purposes
67	67	13 of IC 6-8.1-1.
68	68	14 (d) (e) The payment of the tax under this section must be reported
69	69	15 and remitted electronically through the department's online tax filing
70	70	16 program.
71	71	17 SECTION 2. IC 4-31-9-5 IS AMENDED TO READ AS FOLLOWS
72	72	18 [EFFECTIVE JULY 1, 2024]: Sec. 5. (a) At the close of each day on
73	73	19 which pari-mutuel wagering is conducted, each permit holder or
74	74	20 satellite facility operator shall pay to the department of state revenue
75	75	21 a tax equal to twenty cents ($0.20) for each person who paid an
76	76	22 admission charge for the privilege of entering the racetrack grounds or
77	77	23 satellite facility on that day. Separate computations shall be made of
78	78	24 the number of patrons at each location. If tickets are issued for more
79	79	25 than one (1) day, the sum of twenty cents ($0.20) shall be paid for each
80	80	26 person using the ticket on each day that it is used.
81	81	27 (b) This subsection applies to taxes collected under subsection
82	82	28 (a) before July 1, 2024. Before the fifteenth day of each month, the
83	83	29 taxes collected under subsection (a) during the preceding month shall
84	84	30 be distributed as follows:
85	85	31 (1) Fifty percent (50%) of the taxes shall be distributed in equal
86	86	32 shares to the fiscal officers of:
87	87	33 (A) the city, if any;
88	88	34 (B) the town, if any; and
89	89	35 (C) the county;
90	90	36 in which the racetrack is located. The city, town, or county may
91	91	37 use this money as general fund operating revenues.
92	92	38 (2) Fifty percent (50%) of the taxes shall be deposited in the state
93	93	39 general fund.
94	94	40 (c) This subsection applies to taxes collected under subsection
95	95	41 (a) after June 30, 2024. Before the fifteenth day of each month, the
96	96	42 taxes collected under subsection (a) during the preceding month
97	97	2024 IN 1161—LS 6491/DI 125 3
98	98	1 shall be deposited in the gaming revenue fund established by
99	99	2 IC 4-40-3-1.
100	100	3 (c) (d) The tax imposed by this section is a listed tax for purposes
101	101	4 of IC 6-8.1-1.
102	102	5 SECTION 3. IC 4-31-9-7, AS AMENDED BY P.L.210-2013,
103	103	6 SECTION 5, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
104	104	7 JULY 1, 2024]: Sec. 7. (a) This section does not apply to money
105	105	8 wagered on simulcasts of horse races televised under IC 4-31-7-7.
106	106	9 (b) Each permit holder shall pay a fee after the completion of each
107	107	10 racing meeting. This fee is in addition to the taxes imposed by section
108	108	11 3 of this chapter. Except as provided in subsection (c), the amount of
109	109	12 this fee is determined as follows:
110	110	13 (1) If the total amount of wagering at the racing meeting is less
111	111	14 than five million dollars ($5,000,000), the fee is one-tenth of one
112	112	15 percent (0.1%) of the total amount wagered.
113	113	16 (2) If the total amount of wagering at the racing meeting is five
114	114	17 million dollars ($5,000,000) or more, the fee is fifteen-hundredths
115	115	18 of one percent (0.15%) of the total amount wagered.
116	116	19 (c) The fees collected under this section from any one (1) permit
117	117	20 holder may not exceed fifteen thousand dollars ($15,000) from any one
118	118	21 (1) horse racing meeting in a calendar year.
119	119	22 (d) This subsection applies to fees collected under this section
120	120	23 before July 1, 2024. Within ten (10) days after the close of each racing
121	121	24 meeting, the permit holder shall forward the fee imposed by this
122	122	25 section in equal shares to the fiscal officers of the:
123	123	26 (1) city, if any;
124	124	27 (2) town, if any; and
125	125	28 (3) county;
126	126	29 in which the racing meeting took place. The city, town, or county may
127	127	30 use this money as general fund operating revenues.
128	128	31 (e) This subsection applies to fees collected under this section
129	129	32 after June 30, 2024. Within ten (10) days after the close of each
130	130	33 racing meeting, the permit holder shall forward the fees imposed
131	131	34 by this section to the state comptroller. The state comptroller shall
132	132	35 deposit the fees collected under this section in the gaming revenue
133	133	36 fund established by IC 4-40-3-1.
134	134	37 SECTION 4. IC 4-31-9-9, AS AMENDED BY THE TECHNICAL
135	135	38 CORRECTIONS BILL OF THE 2024 GENERAL ASSEMBLY, IS
136	136	39 AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2024]:
137	137	40 Sec. 9. (a) This subsection applies to amounts withheld before July
138	138	41 1, 2024. Before January 15 and July 15 of each year, each permit
139	139	42 holder that operates satellite facilities shall forward to the auditor of
140	140	2024 IN 1161—LS 6491/DI 125 4
141	141	1 state comptroller an amount equal to one-half of one percent (0.5%)
142	142	2 of the total amount of money wagered at that permit holder's satellite
143	143	3 facilities during the six (6) month period ending on the last day of the
144	144	4 preceding month. The auditor of state comptroller shall distribute
145	145	5 amounts received under this section as follows:
146	146	6 (1) Fifty percent (50%) of the amounts received shall be deposited
147	147	7 in the livestock industry promotion and development fund
148	148	8 established by IC 15-11-5-4.
149	149	9 (2) Fifty percent (50%) of the amounts received shall be
150	150	10 distributed to the state fair commission for use in any activity that
151	151	11 the commission is authorized to carry out under IC 15-13-3.
152	152	12 (b) This subsection applies to amounts withheld after June 30,
153	153	13 2024. Before January 15 and July 15 of each year, each permit
154	154	14 holder that operates satellite facilities shall forward to the state
155	155	15 comptroller an amount equal to one-half of one percent (0.5%) of
156	156	16 the total amount of money wagered at that permit holder's satellite
157	157	17 facilities during the six (6) month period ending on the last day of
158	158	18 the preceding month. The state comptroller shall deposit amounts
159	159	19 received under this section in the gaming revenue fund established
160	160	20 by IC 4-40-3-1.
161	161	21 (b) (c) Payments required by this section shall be made from
162	162	22 amounts withheld by the permit holder under section 1 of this chapter.
163	163	23 SECTION 5. IC 4-31-10-3, AS AMENDED BY P.L.108-2019,
164	164	24 SECTION 71, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
165	165	25 JULY 1, 2024]: Sec. 3. The fund consists of the following:
166	166	26 (1) Before July 1, 2024, taxes paid into the fund under
167	167	27 IC 4-31-9-3(b)(2).
168	168	28 (2) Before July 1, 2024, transfers from the Indiana horse racing
169	169	29 commission under IC 4-35-7-12.5.
170	170	30 (3) Appropriations made by the general assembly.
171	171	31 SECTION 6. IC 4-31-12-22 IS AMENDED TO READ AS
172	172	32 FOLLOWS [EFFECTIVE JULY 1, 2024]: Sec. 22. (a) The veterinary
173	173	33 school research account (referred to in this section as "the account") is
174	174	34 established as an account within the state general fund. The account
175	175	35 shall be administered by Purdue University. The account does not
176	176	36 revert to the state general fund at the end of a state fiscal year.
177	177	37 (b) The account consists of:
178	178	38 (A) before July 1, 2024, money deposited in the account
179	179	39 under IC 4-31-9-3; and
180	180	40 (B) after June 30, 2024, money distributed from the
181	181	41 gaming revenue fund established by IC 4-40-3-1.
182	182	42 (c) Money in the account is annually appropriated to the Purdue
183	183	2024 IN 1161—LS 6491/DI 125 5
184	184	1 University School of Veterinary Medicine for use in equine research.
185	185	2 Research conducted under this section must include but is not limited
186	186	3 to research on the effects of drugs on the race performance of horses.
187	187	4 (d) Before January 15 of each year, the Purdue University School of
188	188	5 Veterinary Medicine shall make a written report to the commission
189	189	6 concerning:
190	190	7 (1) the uses of the money received by the school under this
191	191	8 section; and
192	192	9 (2) the results of the research conducted by the school under this
193	193	10 section.
194	194	11 SECTION 7. IC 4-33-12-5.5 IS ADDED TO THE INDIANA CODE
195	195	12 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
196	196	13 1, 2024]: Sec. 5.5. The department shall deposit all tax revenue
197	197	14 collected under this chapter after June 30, 2024, in the gaming
198	198	15 revenue fund established by IC 4-40-3-1.
199	199	16 SECTION 8. IC 4-33-12-6, AS AMENDED BY P.L.104-2022,
200	200	17 SECTION 8, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
201	201	18 JULY 1, 2024]: Sec. 6. (a) The department shall place in the state
202	202	19 general fund the tax revenue collected under this chapter before July
203	203	20 1, 2024.
204	204	21 (b) This subsection applies only to tax revenue collected under
205	205	22 this chapter before July 1, 2024. Except as provided by sections 8 and
206	206	23 8.5 of this chapter, the treasurer of state shall quarterly pay the
207	207	24 following amounts:
208	208	25 (1) Except as provided in section 9(k) of this chapter, thirty-three
209	209	26 and one-third percent (33 1/3%) of the admissions tax and
210	210	27 supplemental wagering tax collected by the licensed owner during
211	211	28 the quarter shall be paid to:
212	212	29 (A) the city in which the riverboat is located, if the city:
213	213	30 (i) is located in a county having a population of more than
214	214	31 one hundred twelve thousand (112,000) and less than one
215	215	32 hundred twenty thousand (120,000); or
216	216	33 (ii) is contiguous to the Ohio River and is the largest city in
217	217	34 the county; and
218	218	35 (B) the county in which the riverboat is located, if the
219	219	36 riverboat is not located in a city described in clause (A).
220	220	37 (2) Except as provided in section 9(k) of this chapter, thirty-three
221	221	38 and one-third percent (33 1/3%) of the admissions tax and
222	222	39 supplemental wagering tax collected by the licensed owner during
223	223	40 the quarter shall be paid to the county in which the riverboat is
224	224	41 located. In the case of a county described in subdivision (1)(B),
225	225	42 this thirty-three and one-third percent (33 1/3%) of the admissions
226	226	2024 IN 1161—LS 6491/DI 125 6
227	227	1 tax and supplemental wagering tax is in addition to the
228	228	2 thirty-three and one-third percent (33 1/3%) received under
229	229	3 subdivision (1)(B).
230	230	4 (3) Except as provided in section 9(k) of this chapter, three and
231	231	5 thirty-three hundredths percent (3.33%) of the admissions tax and
232	232	6 supplemental wagering tax collected by the licensed owner during
233	233	7 the quarter shall be paid to the county convention and visitors
234	234	8 bureau or promotion fund for the county in which the riverboat is
235	235	9 located.
236	236	10 (4) Except as provided in section 9(k) of this chapter, five percent
237	237	11 (5%) of the admissions tax and supplemental wagering tax
238	238	12 collected by the licensed owner during a quarter shall be paid to
239	239	13 the state fair commission, for use in any activity that the
240	240	14 commission is authorized to carry out under IC 15-13-3.
241	241	15 (5) Except as provided in section 9(k) of this chapter, three and
242	242	16 thirty-three hundredths percent (3.33%) of the admissions tax and
243	243	17 supplemental wagering tax collected by the licensed owner during
244	244	18 the quarter shall be paid to the division of mental health and
245	245	19 addiction. The division shall allocate at least twenty-five percent
246	246	20 (25%) of the funds derived from the admissions tax to the
247	247	21 prevention and treatment of compulsive gambling.
248	248	22 (6) Twenty-one and six hundred sixty-seven thousandths percent
249	249	23 (21.667%) of the admissions tax and supplemental wagering tax
250	250	24 collected by the licensed owner during the quarter shall be paid
251	251	25 to the state general fund.
252	252	26 SECTION 9. IC 4-33-12-8, AS AMENDED BY P.L.109-2018,
253	253	27 SECTION 2, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
254	254	28 JULY 1, 2024]: Sec. 8. (a) This section applies to tax revenue collected
255	255	29 before July 1, 2024, from a riverboat operating from Lake County.
256	256	30 (b) Except as provided by IC 6-3.1-20-7, the treasurer of state shall
257	257	31 quarterly pay the following amounts from the taxes collected during the
258	258	32 preceding calendar quarter from the riverboat operating from East
259	259	33 Chicago:
260	260	34 (1) The lesser of:
261	261	35 (A) eight hundred seventy-five thousand dollars ($875,000);
262	262	36 or
263	263	37 (B) thirty-three and one-third percent (33 1/3%) of the
264	264	38 admissions tax and supplemental wagering tax collected by the
265	265	39 licensed owner during the preceding calendar quarter;
266	266	40 to the fiscal officer of the northwest Indiana regional development
267	267	41 authority to partially satisfy East Chicago's funding obligation to
268	268	42 the authority under IC 36-7.5-4-2.
269	269	2024 IN 1161—LS 6491/DI 125 7
270	270	1 (2) The lesser of:
271	271	2 (A) two hundred eighteen thousand seven hundred fifty dollars
272	272	3 ($218,750); or
273	273	4 (B) thirty-three and one-third percent (33 1/3%) of the
274	274	5 admissions tax and supplemental wagering tax collected by the
275	275	6 licensed owner during the preceding calendar quarter;
276	276	7 to the fiscal officer of the northwest Indiana regional development
277	277	8 authority to partially satisfy Lake County's funding obligation to
278	278	9 the authority under IC 36-7.5-4-2.
279	279	10 (3) Except as provided in section 9(k) of this chapter, the
280	280	11 remainder, if any, of:
281	281	12 (A) thirty-three and one-third percent (33 1/3%) of the
282	282	13 admissions tax and supplemental wagering tax collected by the
283	283	14 licensed owner during the preceding calendar quarter; minus
284	284	15 (B) the amount distributed to the northwest Indiana regional
285	285	16 development authority under subdivision (1) for the calendar
286	286	17 quarter;
287	287	18 must be paid to the city of East Chicago.
288	288	19 (4) Except as provided in section 9(k) of this chapter, the
289	289	20 remainder, if any, of:
290	290	21 (A) thirty-three and one-third percent (33 1/3%) of the
291	291	22 admissions tax and supplemental wagering tax collected by the
292	292	23 licensed owner during the preceding calendar quarter; minus
293	293	24 (B) the amount distributed to the northwest Indiana regional
294	294	25 development authority under subdivision (2) for the calendar
295	295	26 quarter;
296	296	27 must be paid to Lake County.
297	297	28 (5) Except as provided in section 9(k) of this chapter, three
298	298	29 percent (3%) of the admissions tax and supplemental wagering
299	299	30 tax collected by the licensed owner during the preceding calendar
300	300	31 quarter must be paid to the county convention and visitors bureau
301	301	32 for Lake County.
302	302	33 (6) Except as provided in section 9(k) of this chapter, three
303	303	34 hundred thirty-three thousandths percent (.333%) of the
304	304	35 admissions tax and supplemental wagering tax collected by the
305	305	36 licensed owner during the preceding calendar quarter must be
306	306	37 paid to the northwest Indiana law enforcement training center.
307	307	38 (7) Except as provided in section 9(k) of this chapter, five percent
308	308	39 (5%) of the admissions tax and supplemental wagering tax
309	309	40 collected by the licensed owner during the preceding calendar
310	310	41 quarter must be paid to the state fair commission for use in any
311	311	42 activity that the commission is authorized to carry out under
312	312	2024 IN 1161—LS 6491/DI 125 8
313	313	1 IC 15-13-3.
314	314	2 (8) Except as provided in section 9(k) of this chapter, three and
315	315	3 thirty-three hundredths percent (3.33%) of the admissions tax and
316	316	4 supplemental wagering tax collected by the licensed owner during
317	317	5 the preceding calendar quarter must be paid to the division of
318	318	6 mental health and addiction.
319	319	7 (9) Twenty-one and six hundred sixty-seven thousandths percent
320	320	8 (21.667%) of the admissions tax and supplemental wagering tax
321	321	9 collected by the licensed owner during the preceding calendar
322	322	10 quarter must be paid to the state general fund.
323	323	11 (c) Except as provided by IC 6-3.1-20-7, the treasurer of state shall
324	324	12 quarterly pay the following amounts from the taxes collected during the
325	325	13 preceding calendar quarter from each riverboat operating in Gary:
326	326	14 (1) The lesser of:
327	327	15 (A) four hundred thirty-seven thousand five hundred dollars
328	328	16 ($437,500); or
329	329	17 (B) thirty-three and one-third percent (33 1/3%) of the
330	330	18 admissions tax and supplemental wagering tax collected by the
331	331	19 licensed owner during the preceding calendar quarter;
332	332	20 to the fiscal officer of the northwest Indiana regional development
333	333	21 authority to partially satisfy Gary's funding obligation to the
334	334	22 authority under IC 36-7.5-4-2.
335	335	23 (2) The lesser of:
336	336	24 (A) two hundred eighteen thousand seven hundred fifty dollars
337	337	25 ($218,750); or
338	338	26 (B) thirty-three and one-third percent (33 1/3%) of the
339	339	27 admissions tax and supplemental wagering tax collected by the
340	340	28 licensed owner during the preceding calendar quarter;
341	341	29 to the fiscal officer of the northwest Indiana regional development
342	342	30 authority to partially satisfy Lake County's funding obligation to
343	343	31 the authority under IC 36-7.5-4-2.
344	344	32 (3) Except as provided in section 9(k) of this chapter, the
345	345	33 remainder, if any, of:
346	346	34 (A) thirty-three and one-third percent (33 1/3%) of the
347	347	35 admissions tax and supplemental wagering tax collected by the
348	348	36 licensed owner of a riverboat operating in Gary during the
349	349	37 preceding calendar quarter; minus
350	350	38 (B) the amount distributed to the northwest Indiana regional
351	351	39 development authority under subdivision (1) for the calendar
352	352	40 quarter;
353	353	41 must be paid to the city of Gary.
354	354	42 (4) Except as provided in section 9(k) of this chapter, the
355	355	2024 IN 1161—LS 6491/DI 125 9
356	356	1 remainder, if any, of:
357	357	2 (A) thirty-three and one-third percent (33 1/3%) of the
358	358	3 admissions tax and supplemental wagering tax collected by the
359	359	4 licensed owner of a riverboat operating in Gary during the
360	360	5 preceding calendar quarter; minus
361	361	6 (B) the amount distributed to the northwest Indiana regional
362	362	7 development authority under subdivision (2) for the calendar
363	363	8 quarter;
364	364	9 must be paid to Lake County.
365	365	10 (5) Except as provided in section 9(k) of this chapter, three
366	366	11 percent (3%) of the admissions tax and supplemental wagering
367	367	12 tax collected by the licensed owner of a riverboat operating in
368	368	13 Gary during the preceding calendar quarter must be paid to the
369	369	14 county convention and visitors bureau for Lake County.
370	370	15 (6) Except as provided in section 9(k) of this chapter, three
371	371	16 hundred thirty-three thousandths percent (.333%) of the
372	372	17 admissions tax and supplemental wagering tax collected by the
373	373	18 licensed owner of a riverboat operating in Gary during the
374	374	19 preceding calendar quarter must be paid to the northwest Indiana
375	375	20 law enforcement training center.
376	376	21 (7) Except as provided in section 9(k) of this chapter, five percent
377	377	22 (5%) of the admissions tax and supplemental wagering tax
378	378	23 collected by the licensed owner of a riverboat operating in Gary
379	379	24 during the preceding calendar quarter must be paid to the state
380	380	25 fair commission for use in any activity that the commission is
381	381	26 authorized to carry out under IC 15-13-3.
382	382	27 (8) Except as provided in section 9(k) of this chapter, three and
383	383	28 thirty-three hundredths percent (3.33%) of the admissions tax and
384	384	29 supplemental wagering tax collected by the licensed owner of a
385	385	30 riverboat operating in Gary during the preceding calendar quarter
386	386	31 must be paid to the division of mental health and addiction.
387	387	32 (9) Twenty-one and six hundred sixty-seven thousandths percent
388	388	33 (21.667%) of the admissions tax and supplemental wagering tax
389	389	34 collected by the licensed owner of a riverboat operating in Gary
390	390	35 during the preceding calendar quarter must be paid to the state
391	391	36 general fund.
392	392	37 (d) Except as provided by IC 6-3.1-20-7, the treasurer of state shall
393	393	38 quarterly pay the following amounts from the taxes collected during the
394	394	39 preceding calendar quarter from the riverboat operating in Hammond:
395	395	40 (1) The lesser of:
396	396	41 (A) eight hundred seventy-five thousand dollars ($875,000);
397	397	42 or
398	398	2024 IN 1161—LS 6491/DI 125 10
399	399	1 (B) thirty-three and one-third percent (33 1/3%) of the
400	400	2 admissions tax and supplemental wagering tax collected by the
401	401	3 licensed owner of a riverboat operating in Hammond during
402	402	4 the preceding calendar quarter;
403	403	5 to the fiscal officer of the northwest Indiana regional development
404	404	6 authority to partially satisfy Hammond's funding obligation to the
405	405	7 authority under IC 36-7.5-4-2.
406	406	8 (2) The lesser of:
407	407	9 (A) two hundred eighteen thousand seven hundred fifty dollars
408	408	10 ($218,750); or
409	409	11 (B) thirty-three and one-third percent (33 1/3%) of the
410	410	12 admissions tax and supplemental wagering tax collected by the
411	411	13 licensed owner during the preceding calendar quarter;
412	412	14 to the fiscal officer of the northwest Indiana regional development
413	413	15 authority to partially satisfy Lake County's funding obligation to
414	414	16 the authority under IC 36-7.5-4-2.
415	415	17 (3) Except as provided in section 9(k) of this chapter, the
416	416	18 remainder, if any, of:
417	417	19 (A) thirty-three and one-third percent (33 1/3%) of the
418	418	20 admissions tax and supplemental wagering tax collected by the
419	419	21 licensed owner of the riverboat during the preceding calendar
420	420	22 quarter; minus
421	421	23 (B) the amount distributed to the northwest Indiana regional
422	422	24 development authority under subdivision (1) for the calendar
423	423	25 quarter;
424	424	26 must be paid to the city of Hammond.
425	425	27 (4) Except as provided in section 9(k) of this chapter, the
426	426	28 remainder, if any, of:
427	427	29 (A) thirty-three and one-third percent (33 1/3%) of the
428	428	30 admissions tax and supplemental wagering tax collected by the
429	429	31 licensed owner of the riverboat during the preceding calendar
430	430	32 quarter; minus
431	431	33 (B) the amount distributed to the northwest Indiana regional
432	432	34 development authority under subdivision (2) for the calendar
433	433	35 quarter;
434	434	36 must be paid to Lake County.
435	435	37 (5) Except as provided in section 9(k) of this chapter, three
436	436	38 percent (3%) of the admissions tax and supplemental wagering
437	437	39 tax collected by the licensed owner of the riverboat during the
438	438	40 preceding calendar quarter must be paid to the county convention
439	439	41 and visitors bureau for Lake County.
440	440	42 (6) Except as provided in section 9(k) of this chapter, three
441	441	2024 IN 1161—LS 6491/DI 125 11
442	442	1 hundred thirty-three thousandths percent (.333%) of the
443	443	2 admissions tax and supplemental wagering tax collected by the
444	444	3 licensed owner of a riverboat during the preceding calendar
445	445	4 quarter must be paid to the northwest Indiana law enforcement
446	446	5 training center.
447	447	6 (7) Except as provided in section 9(k) of this chapter, five percent
448	448	7 (5%) of the admissions tax and supplemental wagering tax
449	449	8 collected by the licensed owner of the riverboat during the
450	450	9 preceding calendar quarter must be paid to the state fair
451	451	10 commission for use in any activity that the commission is
452	452	11 authorized to carry out under IC 15-13-3.
453	453	12 (8) Except as provided in section 9(k) of this chapter, three and
454	454	13 thirty-three hundredths percent (3.33%) of the admissions tax and
455	455	14 supplemental wagering tax collected by the licensed owner for
456	456	15 each person admitted to the riverboat during the preceding
457	457	16 calendar quarter must be paid to the division of mental health and
458	458	17 addiction.
459	459	18 (9) Twenty-one and six hundred sixty-seven thousandths percent
460	460	19 (21.667%) of the admissions tax and supplemental wagering tax
461	461	20 collected by the licensed owner of the riverboat during the
462	462	21 preceding calendar quarter must be paid to the state general fund.
463	463	22 SECTION 10. IC 4-33-12-8.5, AS ADDED BY P.L.293-2019,
464	464	23 SECTION 26, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
465	465	24 JULY 1, 2024]: Sec. 8.5. (a) This section applies only to tax revenue
466	466	25 collected before July 1, 2024, from an inland casino located in Vigo
467	467	26 County.
468	468	27 (b) The treasurer of state shall pay the following amounts from taxes
469	469	28 collected during the preceding calendar quarter from the inland casino
470	470	29 located in Vigo County:
471	471	30 (1) Forty percent (40%) to the city of Terre Haute.
472	472	31 (2) Thirty percent (30%) to Vigo County.
473	473	32 (3) Fifteen percent (15%) to the Vigo County school corporation.
474	474	33 (4) Fifteen percent (15%) to West Central 2025.
475	475	34 (c) This subsection applies to a city or county receiving money
476	476	35 under subsection (b). Money paid to a city or county under subsection
477	477	36 (b):
478	478	37 (1) must be paid to the fiscal officer of the unit and may be
479	479	38 deposited in the unit's general fund or a riverboat fund established
480	480	39 by the city or county under IC 36-1-8-9, or both;
481	481	40 (2) may not be used to reduce the unit's maximum levy under
482	482	41 IC 6-1.1-18.5 but may be used at the discretion of the unit to
483	483	42 reduce the property tax levy of the unit for a particular year;
484	484	2024 IN 1161—LS 6491/DI 125 12
485	485	1 (3) may be used for any legal or corporate purpose of the unit,
486	486	2 including the pledge of money to bonds, leases, or other
487	487	3 obligations under IC 5-1-14-4; and
488	488	4 (4) is considered miscellaneous revenue.
489	489	5 (d) Money paid to a school corporation under subsection (b)(3):
490	490	6 (1) may be used for any legal or corporate purpose of the school
491	491	7 corporation, including the pledge of money to bonds, leases, or
492	492	8 other obligations under IC 5-1-14-4; and
493	493	9 (2) is considered miscellaneous revenue.
494	494	10 (e) Money paid to West Central 2025 under subsection (b)(4) must
495	495	11 be used for the development and implementation of a regional
496	496	12 economic development strategy that:
497	497	13 (1) assists the residents of Vigo County and the other participating
498	498	14 counties in West Central 2025 in improving the quality of life in
499	499	15 the region; and
500	500	16 (2) promotes successful and sustainable communities.
501	501	17 (f) The fiscal officer of West Central 2025 shall annually submit a
502	502	18 report to the Indiana economic development corporation concerning the
503	503	19 organization's use of the money received under subsection (b)(4) and
504	504	20 the development and implementation of the regional economic
505	505	21 development strategy required by subsection (e).
506	506	22 SECTION 11. IC 4-33-12.5-6, AS AMENDED BY P.L.204-2016,
507	507	23 SECTION 4, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
508	508	24 JULY 1, 2024]: Sec. 6. (a) Lake County shall distribute twenty-five
509	509	25 percent (25%) of:
510	510	26 (1) before July 1, 2024, the:
511	511	27 (1) (A) admissions tax revenue received by the county under
512	512	28 IC 4-33-12-8; and
513	513	29 (2) (B) supplemental distributions received under
514	514	30 IC 4-33-13-5; and
515	515	31 (2) after June 30, 2024, the distributions received by the
516	516	32 county under IC 4-40;
517	517	33 to the eligible municipalities.
518	518	34 (b) The amount that shall be distributed by the county to each
519	519	35 eligible municipality under subsection (a) is based on the eligible
520	520	36 municipality's proportionate share of the total population of all eligible
521	521	37 municipalities. The most current certified census information available
522	522	38 shall be used to determine an eligible municipality's proportionate
523	523	39 share under this subsection. The determination of proportionate shares
524	524	40 under this subsection shall be modified under the following conditions:
525	525	41 (1) The certification from any decennial census completed by the
526	526	42 United States Bureau of the Census.
527	527	2024 IN 1161—LS 6491/DI 125 13
528	528	1 (2) Submission by one (1) or more eligible municipalities of a
529	529	2 certified special census commissioned by an eligible municipality
530	530	3 and performed by the United States Bureau of the Census.
531	531	4 (c) If proportionate shares are modified under subsection (b),
532	532	5 distribution to eligible municipalities shall change with the:
533	533	6 (1) payments beginning April 1 of the year following the
534	534	7 certification of a special census under subsection (b)(2); and
535	535	8 (2) the next quarterly payment following the certification of a
536	536	9 decennial census under subsection (b)(1).
537	537	10 SECTION 12. IC 4-33-13-3, AS AMENDED BY P.L.195-2023,
538	538	11 SECTION 2, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
539	539	12 JULY 1, 2024]: Sec. 3. (a) Except as provided in section 2.5 of this
540	540	13 chapter, the department shall deposit tax revenue collected under this
541	541	14 chapter before July 1, 2024, in the state gaming fund.
542	542	15 (b) Except as provided in section 2.5 of this chapter, the
543	543	16 department shall deposit tax revenue collected under this chapter
544	544	17 after June 30, 2024:
545	545	18 (1) in the case of tax revenue remitted by an operating agent
546	546	19 operating a riverboat in a historic hotel district, in the state
547	547	20 gaming fund; and
548	548	21 (2) in the case of tax revenue remitted by a licensed owner, in
549	549	22 the gaming revenue fund established by IC 4-40-3-1.
550	550	23 SECTION 13. IC 4-33-13-5, AS AMENDED BY THE
551	551	24 TECHNICAL CORRECTIONS BILL OF THE 2024 GENERAL
552	552	25 ASSEMBLY, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
553	553	26 JULY 1, 2024]: Sec. 5. (a) This subsection does not apply to tax
554	554	27 revenue remitted by a licensed owner after June 30, 2024, or by an
555	555	28 operating agent operating a riverboat in a historic hotel district.
556	556	29 Excluding funds that are appropriated in the biennial budget act from
557	557	30 the state gaming fund to the commission for purposes of administering
558	558	31 this article, each month the auditor of state comptroller shall distribute
559	559	32 the tax revenue deposited in the state gaming fund under this chapter
560	560	33 to the following:
561	561	34 (1) An amount equal to the following shall be set aside for
562	562	35 revenue sharing under subsection (d):
563	563	36 (A) Before July 1, 2021, the first thirty-three million dollars
564	564	37 ($33,000,000) of tax revenues collected under this chapter
565	565	38 shall be set aside for revenue sharing under subsection (d).
566	566	39 (B) After June 30, 2021, if the total adjusted gross receipts
567	567	40 received by licensees from gambling games authorized under
568	568	41 this article during the preceding state fiscal year is equal to or
569	569	42 greater than the total adjusted gross receipts received by
570	570	2024 IN 1161—LS 6491/DI 125 14
571	571	1 licensees from gambling games authorized under this article
572	572	2 during the state fiscal year ending June 30, 2020, the first
573	573	3 thirty-three million dollars ($33,000,000) of tax revenues
574	574	4 collected under this chapter shall be set aside for revenue
575	575	5 sharing under subsection (d).
576	576	6 (C) After June 30, 2021, if the total adjusted gross receipts
577	577	7 received by licensees from gambling games authorized under
578	578	8 this article during the preceding state fiscal year is less than
579	579	9 the total adjusted gross receipts received by licensees from
580	580	10 gambling games authorized under this article during the state
581	581	11 year ending June 30, 2020, an amount equal to the first
582	582	12 thirty-three million dollars ($33,000,000) of tax revenues
583	583	13 collected under this chapter multiplied by the result of:
584	584	14 (i) the total adjusted gross receipts received by licensees
585	585	15 from gambling games authorized under this article during
586	586	16 the preceding state fiscal year; divided by
587	587	17 (ii) the total adjusted gross receipts received by licensees
588	588	18 from gambling games authorized under this article during
589	589	19 the state fiscal year ending June 30, 2020;
590	590	20 shall be set aside for revenue sharing under subsection (d).
591	591	21 (2) Subject to subsection (c), twenty-five percent (25%) of the
592	592	22 remaining tax revenue remitted by each licensed owner shall be
593	593	23 paid:
594	594	24 (A) to the city in which the riverboat is located or that is
595	595	25 designated as the home dock of the riverboat from which the
596	596	26 tax revenue was collected, in the case of:
597	597	27 (i) a city described in IC 4-33-12-6(b)(1)(A);
598	598	28 (ii) a city located in Lake County; or
599	599	29 (iii) Terre Haute; or
600	600	30 (B) to the county that is designated as the home dock of the
601	601	31 riverboat from which the tax revenue was collected, in the case
602	602	32 of a riverboat that is not located in a city described in clause
603	603	33 (A) or whose home dock is not in a city described in clause
604	604	34 (A).
605	605	35 (3) The remainder of the tax revenue remitted by each licensed
606	606	36 owner shall be paid to the state general fund. In each state fiscal
607	607	37 year, the auditor of state comptroller shall make the transfer
608	608	38 required by this subdivision on or before the fifteenth day of the
609	609	39 month based on revenue received during the preceding month for
610	610	40 deposit in the state gaming fund. Specifically, the auditor of state
611	611	41 comptroller may transfer the tax revenue received by the state in
612	612	42 a month to the state general fund in the immediately following
613	613	2024 IN 1161—LS 6491/DI 125 15
614	614	1 month according to this subdivision.
615	615	2 (b) This subsection applies only to tax revenue remitted by an
616	616	3 operating agent operating a riverboat in a historic hotel district after
617	617	4 June 30, 2019. Excluding funds that are appropriated in the biennial
618	618	5 budget act from the state gaming fund to the commission for purposes
619	619	6 of administering this article, each month the auditor of state
620	620	7 comptroller shall distribute the tax revenue remitted by the operating
621	621	8 agent under this chapter as follows:
622	622	9 (1) For state fiscal years beginning after June 30, 2019, but
623	623	10 ending before July 1, 2021, fifty-six and five-tenths percent
624	624	11 (56.5%) shall be paid to the state general fund.
625	625	12 (2) For state fiscal years beginning after June 30, 2021, fifty-six
626	626	13 and five-tenths percent (56.5%) shall be paid as follows:
627	627	14 (A) Sixty-six and four-tenths percent (66.4%) shall be paid to
628	628	15 the state general fund.
629	629	16 (B) Thirty-three and six-tenths percent (33.6%) shall be paid
630	630	17 to the West Baden Springs historic hotel preservation and
631	631	18 maintenance fund established by IC 36-7-11.5-11(b).
632	632	19 However, if:
633	633	20 (i) at any time the balance in that fund exceeds twenty-five
634	634	21 million dollars ($25,000,000); or
635	635	22 (ii) in any part of a state fiscal year in which the operating
636	636	23 agent has received at least one hundred million dollars
637	637	24 ($100,000,000) of adjusted gross receipts;
638	638	25 the amount described in this clause shall be paid to the state
639	639	26 general fund for the remainder of the state fiscal year.
640	640	27 (3) Forty-three and five-tenths percent (43.5%) shall be paid as
641	641	28 follows:
642	642	29 (A) Twenty-two and four-tenths percent (22.4%) shall be paid
643	643	30 as follows:
644	644	31 (i) Fifty percent (50%) to the fiscal officer of the town of
645	645	32 French Lick.
646	646	33 (ii) Fifty percent (50%) to the fiscal officer of the town of
647	647	34 West Baden Springs.
648	648	35 (B) Fourteen and eight-tenths percent (14.8%) shall be paid to
649	649	36 the county treasurer of Orange County for distribution among
650	650	37 the school corporations in the county. The governing bodies
651	651	38 for the school corporations in the county shall provide a
652	652	39 formula for the distribution of the money received under this
653	653	40 clause among the school corporations by joint resolution
654	654	41 adopted by the governing body of each of the school
655	655	42 corporations in the county. Money received by a school
656	656	2024 IN 1161—LS 6491/DI 125 16
657	657	1 corporation under this clause must be used to improve the
658	658	2 educational attainment of students enrolled in the school
659	659	3 corporation receiving the money. Not later than the first
660	660	4 regular meeting in the school year of a governing body of a
661	661	5 school corporation receiving a distribution under this clause,
662	662	6 the superintendent of the school corporation shall submit to
663	663	7 the governing body a report describing the purposes for which
664	664	8 the receipts under this clause were used and the improvements
665	665	9 in educational attainment realized through the use of the
666	666	10 money. The report is a public record.
667	667	11 (C) Thirteen and one-tenth percent (13.1%) shall be paid to the
668	668	12 county treasurer of Orange County.
669	669	13 (D) Five and three-tenths percent (5.3%) shall be distributed
670	670	14 quarterly to the county treasurer of Dubois County for
671	671	15 appropriation by the county fiscal body after receiving a
672	672	16 recommendation from the county executive. The county fiscal
673	673	17 body for the receiving county shall provide for the distribution
674	674	18 of the money received under this clause to one (1) or more
675	675	19 taxing units (as defined in IC 6-1.1-1-21) in the county under
676	676	20 a formula established by the county fiscal body after receiving
677	677	21 a recommendation from the county executive.
678	678	22 (E) Five and three-tenths percent (5.3%) shall be distributed
679	679	23 quarterly to the county treasurer of Crawford County for
680	680	24 appropriation by the county fiscal body after receiving a
681	681	25 recommendation from the county executive. The county fiscal
682	682	26 body for the receiving county shall provide for the distribution
683	683	27 of the money received under this clause to one (1) or more
684	684	28 taxing units (as defined in IC 6-1.1-1-21) in the county under
685	685	29 a formula established by the county fiscal body after receiving
686	686	30 a recommendation from the county executive.
687	687	31 (F) Six and thirty-five hundredths percent (6.35%) shall be
688	688	32 paid to the fiscal officer of the town of Paoli.
689	689	33 (G) Six and thirty-five hundredths percent (6.35%) shall be
690	690	34 paid to the fiscal officer of the town of Orleans.
691	691	35 (H) Twenty-six and four-tenths percent (26.4%) shall be paid
692	692	36 to the Indiana economic development corporation established
693	693	37 by IC 5-28-3-1 for transfer as follows:
694	694	38 (i) Beginning after December 31, 2017, ten percent (10%)
695	695	39 of the amount transferred under this clause in each calendar
696	696	40 year shall be transferred to the South Central Indiana
697	697	41 Regional Economic Development Corporation or a
698	698	42 successor entity or partnership for economic development
699	699	2024 IN 1161—LS 6491/DI 125 17
700	700	1 for the purpose of recruiting new business to Orange County
701	701	2 as well as promoting the retention and expansion of existing
702	702	3 businesses in Orange County.
703	703	4 (ii) The remainder of the amount transferred under this
704	704	5 clause in each calendar year shall be transferred to Radius
705	705	6 Indiana or a successor regional entity or partnership for the
706	706	7 development and implementation of a regional economic
707	707	8 development strategy to assist the residents of Orange
708	708	9 County and the counties contiguous to Orange County in
709	709	10 improving their quality of life and to help promote
710	710	11 successful and sustainable communities.
711	711	12 To the extent possible, the Indiana economic development
712	712	13 corporation shall provide for the transfer under item (i) to be
713	713	14 made in four (4) equal installments. However, an amount
714	714	15 sufficient to meet current obligations to retire or refinance
715	715	16 indebtedness or leases for which tax revenues under this
716	716	17 section were pledged before January 1, 2015, by the Orange
717	717	18 County development commission shall be paid to the Orange
718	718	19 County development commission before making distributions
719	719	20 to the South Central Indiana Regional Economic Development
720	720	21 Corporation and Radius Indiana or their successor entities or
721	721	22 partnerships. The amount paid to the Orange County
722	722	23 development commission shall proportionally reduce the
723	723	24 amount payable to the South Central Indiana Regional
724	724	25 Economic Development Corporation and Radius Indiana or
725	725	26 their successor entities or partnerships.
726	726	27 (c) This subsection does not apply to tax revenue remitted by an
727	727	28 inland casino operating in Vigo County. For each city and county
728	728	29 receiving money under subsection (a)(2), the auditor of state
729	729	30 comptroller shall determine the total amount of money paid by the
730	730	31 auditor of state comptroller to the city or county during the state fiscal
731	731	32 year 2002. The amount determined is the base year revenue for the city
732	732	33 or county. The auditor of state comptroller shall certify the base year
733	733	34 revenue determined under this subsection to the city or county. The
734	734	35 total amount of money distributed to a city or county under this section
735	735	36 during a state fiscal year may not exceed the entity's base year revenue.
736	736	37 For each state fiscal year, the auditor of state comptroller shall pay
737	737	38 that part of the riverboat wagering taxes that:
738	738	39 (1) exceeds a particular city's or county's base year revenue; and
739	739	40 (2) would otherwise be due to the city or county under this
740	740	41 section;
741	741	42 to the state general fund instead of to the city or county.
742	742	2024 IN 1161—LS 6491/DI 125 18
743	743	1 (d) Except as provided in subsections (k) and (l), before August 15
744	744	2 of each year, the auditor of state comptroller shall distribute the
745	745	3 wagering taxes set aside for revenue sharing under subsection (a)(1) to
746	746	4 the county treasurer of each county that does not have a riverboat
747	747	5 according to the ratio that the county's population bears to the total
748	748	6 population of the counties that do not have a riverboat. Except as
749	749	7 provided in subsection (g), the county auditor shall distribute the
750	750	8 money received by the county under this subsection as follows:
751	751	9 (1) To each city located in the county according to the ratio the
752	752	10 city's population bears to the total population of the county.
753	753	11 (2) To each town located in the county according to the ratio the
754	754	12 town's population bears to the total population of the county.
755	755	13 (3) After the distributions required in subdivisions (1) and (2) are
756	756	14 made, the remainder shall be retained by the county.
757	757	15 (e) Money received by a city, town, or county under subsection (d)
758	758	16 or (g) may be used for any of the following purposes:
759	759	17 (1) To reduce the property tax levy of the city, town, or county for
760	760	18 a particular year (a property tax reduction under this subdivision
761	761	19 does not reduce the maximum levy of the city, town, or county
762	762	20 under IC 6-1.1-18.5).
763	763	21 (2) For deposit in a special fund or allocation fund created under
764	764	22 IC 8-22-3.5, IC 36-7-14, IC 36-7-14.5, IC 36-7-15.1, and
765	765	23 IC 36-7-30 to provide funding for debt repayment.
766	766	24 (3) To fund sewer and water projects, including storm water
767	767	25 management projects.
768	768	26 (4) For police and fire pensions.
769	769	27 (5) To carry out any governmental purpose for which the money
770	770	28 is appropriated by the fiscal body of the city, town, or county.
771	771	29 Money used under this subdivision does not reduce the property
772	772	30 tax levy of the city, town, or county for a particular year or reduce
773	773	31 the maximum levy of the city, town, or county under
774	774	32 IC 6-1.1-18.5.
775	775	33 (f) This subsection does not apply to an inland casino operating in
776	776	34 Vigo County after June 30, 2024. Before July 15 of each year, the
777	777	35 auditor of state comptroller shall determine the total amount of money
778	778	36 distributed to an entity under IC 4-33-12-6 or IC 4-33-12-8 during the
779	779	37 preceding state fiscal year. If the auditor of state comptroller
780	780	38 determines that the total amount of money distributed to an entity under
781	781	39 IC 4-33-12-6 or IC 4-33-12-8 during the preceding state fiscal year was
782	782	40 less than the entity's base year revenue (as determined under
783	783	41 IC 4-33-12-9), the auditor of state comptroller shall make a
784	784	42 supplemental distribution to the entity from taxes collected under this
785	785	2024 IN 1161—LS 6491/DI 125 19
786	786	1 chapter and deposited into the state general fund. Except as provided
787	787	2 in subsection (h), the amount of an entity's supplemental distribution
788	788	3 is equal to:
789	789	4 (1) the entity's base year revenue (as determined under
790	790	5 IC 4-33-12-9); minus
791	791	6 (2) the sum of:
792	792	7 (A) the total amount of money distributed to the entity and
793	793	8 constructively received by the entity during the preceding state
794	794	9 fiscal year under IC 4-33-12-6 or IC 4-33-12-8; plus
795	795	10 (B) the amount of any admissions taxes deducted under
796	796	11 IC 6-3.1-20-7.
797	797	12 (g) This subsection applies only to Marion County. The county
798	798	13 auditor shall distribute the money received by the county under
799	799	14 subsection (d) as follows:
800	800	15 (1) To each city, other than the consolidated city, located in the
801	801	16 county according to the ratio that the city's population bears to the
802	802	17 total population of the county.
803	803	18 (2) To each town located in the county according to the ratio that
804	804	19 the town's population bears to the total population of the county.
805	805	20 (3) After the distributions required in subdivisions (1) and (2) are
806	806	21 made, the remainder shall be paid in equal amounts to the
807	807	22 consolidated city and the county.
808	808	23 (h) This subsection does not apply to an inland casino operating in
809	809	24 Vigo County. This subsection applies to a supplemental distribution
810	810	25 made after June 30, 2017. The maximum amount of money that may be
811	811	26 distributed under subsection (f) in a state fiscal year is equal to the
812	812	27 following:
813	813	28 (1) Before July 1, 2021, forty-eight million dollars ($48,000,000).
814	814	29 (2) After June 30, 2021, if the total adjusted gross receipts
815	815	30 received by licensees from gambling games authorized under this
816	816	31 article during the preceding state fiscal year is equal to or greater
817	817	32 than the total adjusted gross receipts received by licensees from
818	818	33 gambling games authorized under this article during the state
819	819	34 fiscal year ending June 30, 2020, the maximum amount is
820	820	35 forty-eight million dollars ($48,000,000).
821	821	36 (3) After June 30, 2021, if the total adjusted gross receipts
822	822	37 received by licensees from gambling games authorized under this
823	823	38 article during the preceding state fiscal year is less than the total
824	824	39 adjusted gross receipts received by licensees from gambling
825	825	40 games authorized under this article during the state fiscal year
826	826	41 ending June 30, 2020, the maximum amount is equal to the result
827	827	42 of:
828	828	2024 IN 1161—LS 6491/DI 125 20
829	829	1 (A) forty-eight million dollars ($48,000,000); multiplied by
830	830	2 (B) the result of:
831	831	3 (i) the total adjusted gross receipts received by licensees
832	832	4 from gambling games authorized under this article during
833	833	5 the preceding state fiscal year; divided by
834	834	6 (ii) the total adjusted gross receipts received by licensees
835	835	7 from gambling games authorized under this article during
836	836	8 the state fiscal year ending June 30, 2020.
837	837	9 If the total amount determined under subsection (f) exceeds the
838	838	10 maximum amount determined under this subsection, the amount
839	839	11 distributed to an entity under subsection (f) must be reduced according
840	840	12 to the ratio that the amount distributed to the entity under IC 4-33-12-6
841	841	13 or IC 4-33-12-8 bears to the total amount distributed under
842	842	14 IC 4-33-12-6 and IC 4-33-12-8 to all entities receiving a supplemental
843	843	15 distribution.
844	844	16 (i) This subsection applies to a supplemental distribution, if any,
845	845	17 payable to Lake County, Hammond, Gary, or East Chicago under
846	846	18 subsections (f) and (h). Beginning in July 2016, the auditor of state
847	847	19 comptroller shall, after making any deductions from the supplemental
848	848	20 distribution required by IC 6-3.1-20-7, deduct from the remainder of
849	849	21 the supplemental distribution otherwise payable to the unit under this
850	850	22 section the lesser of:
851	851	23 (1) the remaining amount of the supplemental distribution; or
852	852	24 (2) the difference, if any, between:
853	853	25 (A) three million five hundred thousand dollars ($3,500,000);
854	854	26 minus
855	855	27 (B) the amount of admissions taxes constructively received by
856	856	28 the unit in the previous state fiscal year.
857	857	29 The auditor of state comptroller shall distribute the amounts deducted
858	858	30 under this subsection to the northwest Indiana redevelopment authority
859	859	31 established under IC 36-7.5-2-1 for deposit in the development
860	860	32 authority revenue fund established under IC 36-7.5-4-1.
861	861	33 (j) Money distributed to a political subdivision under subsection (b):
862	862	34 (1) must be paid to the fiscal officer of the political subdivision
863	863	35 and may be deposited in the political subdivision's general fund
864	864	36 (in the case of a school corporation, the school corporation may
865	865	37 deposit the money into either the education fund (IC 20-40-2) or
866	866	38 the operations fund (IC 20-40-18)) or riverboat fund established
867	867	39 under IC 36-1-8-9, or both;
868	868	40 (2) may not be used to reduce the maximum levy under
869	869	41 IC 6-1.1-18.5 of a county, city, or town or the maximum tax rate
870	870	42 of a school corporation, but, except as provided in subsection
871	871	2024 IN 1161—LS 6491/DI 125 21
872	872	1 (b)(3)(B), may be used at the discretion of the political
873	873	2 subdivision to reduce the property tax levy of the county, city, or
874	874	3 town for a particular year;
875	875	4 (3) except as provided in subsection (b)(3)(B), may be used for
876	876	5 any legal or corporate purpose of the political subdivision,
877	877	6 including the pledge of money to bonds, leases, or other
878	878	7 obligations under IC 5-1-14-4; and
879	879	8 (4) is considered miscellaneous revenue.
880	880	9 Money distributed under subsection (b)(3)(B) must be used for the
881	881	10 purposes specified in subsection (b)(3)(B).
882	882	11 (k) After June 30, 2020, the amount of wagering taxes that would
883	883	12 otherwise be distributed to South Bend under subsection (d) shall be
884	884	13 deposited as being received from all riverboats whose supplemental
885	885	14 wagering tax, as calculated under IC 4-33-12-1.5(b), is over three and
886	886	15 five-tenths percent (3.5%). The amount deposited under this
887	887	16 subsection, in each riverboat's account, is proportionate to the
888	888	17 supplemental wagering tax received from that riverboat under
889	889	18 IC 4-33-12-1.5 in the month of July. The amount deposited under this
890	890	19 subsection must be distributed in the same manner as the supplemental
891	891	20 wagering tax collected under IC 4-33-12-1.5. This subsection expires
892	892	21 June 30, 2021.
893	893	22 (l) After June 30, 2021, the amount of wagering taxes that would
894	894	23 otherwise be distributed to South Bend under subsection (d) shall be
895	895	24 withheld and deposited in the state general fund.
896	896	25 SECTION 14. IC 4-33-13-5.3, AS AMENDED BY THE
897	897	26 TECHNICAL CORRECTIONS BILL OF THE 2024 GENERAL
898	898	27 ASSEMBLY, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
899	899	28 JULY 1, 2024]: Sec. 5.3. (a) This section applies to each of the first
900	900	29 four (4) full state fiscal years beginning after a licensed owner begins
901	901	30 gaming operations under IC 4-33-6-4.5, but does not apply in a state
902	902	31 fiscal year after June 30, 2024. This section does not apply to tax
903	903	32 revenue remitted or paid under this chapter after June 30, 2024.
904	904	33 (b) As used in this section, "qualified city" refers to East Chicago,
905	905	34 Hammond, or Michigan City.
906	906	35 (c) The auditor of state comptroller shall determine the total
907	907	36 amount of money paid by the auditor of state comptroller under
908	908	37 section 5(a)(2) of this chapter to Gary, East Chicago, Hammond, and
909	909	38 Michigan City during the state fiscal year ending on June 30, 2019. The
910	910	39 amount determined under this subsection for each city is the city's base
911	911	40 year revenue. The auditor of state comptroller shall certify the base
912	912	41 year revenue determined under this subsection to each city.
913	913	42 (d) Subject to subsection (g), a qualified city is entitled to a
914	914	2024 IN 1161—LS 6491/DI 125 22
915	915	1 supplemental payment under this section if both of the following occur
916	916	2 in a particular state fiscal year:
917	917	3 (1) The total amount payable to Gary under section 5(a)(2) of this
918	918	4 chapter in the state fiscal year is greater than the base year
919	919	5 revenue determined for Gary under subsection (c).
920	920	6 (2) The amount payable to the qualified city under section 5(a)(2)
921	921	7 of this chapter in the state fiscal year is less than the base year
922	922	8 revenue determined for the qualified city under subsection (c).
923	923	9 (e) Subject to subsection (g), the auditor of state comptroller shall
924	924	10 deduct the lesser of the following from the amount otherwise payable
925	925	11 to Gary to make a supplemental payment to a qualified city entitled to
926	926	12 a payment under subsection (d):
927	927	13 (1) The difference between the base year revenue determined for
928	928	14 the qualified city under subsection (c) and the amount payable to
929	929	15 the qualified city under section 5(a)(2) of this chapter.
930	930	16 (2) The difference between the amount payable to Gary under
931	931	17 section 5(a)(2) of this chapter and the base year revenue
932	932	18 determined for Gary under subsection (c).
933	933	19 (f) Subject to subsection (g), the auditor of state comptroller shall
934	934	20 supplement the amount payable to the qualified city under section
935	935	21 5(a)(2) of this chapter with a payment equal to the amount deducted
936	936	22 under subsection (e) for the qualified city.
937	937	23 (g) The auditor of state comptroller may not deduct from the
938	938	24 amounts payable under section 5(a)(2) of this chapter to Gary in a
939	939	25 particular state fiscal year an amount greater than the difference
940	940	26 between the amount payable to Gary under section 5(a)(2) of this
941	941	27 chapter and the base year revenue determined for Gary under
942	942	28 subsection (c). If the total amount of the supplemental payments
943	943	29 determined for qualified cities exceeds the amount that may be
944	944	30 deducted under this section, the amount paid to each qualified city
945	945	31 entitled to a supplemental payment must be determined under STEP
946	946	32 FOUR the following formula:
947	947	33 STEP ONE: Determine the difference between the qualified city's
948	948	34 base year revenue and the amount payable to the qualified city
949	949	35 under section 5(a)(2) of this chapter for the particular state fiscal
950	950	36 year.
951	951	37 STEP TWO: Determine the sum of the STEP ONE results for all
952	952	38 qualified cities entitled to a supplemental payment in the
953	953	39 particular state fiscal year.
954	954	40 STEP THREE: Determine for each qualified city entitled to a
955	955	41 supplemental payment in the particular state fiscal year the
956	956	42 quotient of:
957	957	2024 IN 1161—LS 6491/DI 125 23
958	958	1 (A) the STEP ONE result for the qualified city; divided by
959	959	2 (B) the STEP TWO result.
960	960	3 STEP FOUR: Determine for each qualified city entitled to a
961	961	4 supplemental payment in the particular state fiscal year the
962	962	5 product of:
963	963	6 (A) the STEP THREE quotient; multiplied by
964	964	7 (B) the maximum amount that may be deducted from the
965	965	8 amounts payable under section 5(a)(2) of this chapter for Gary.
966	966	9 SECTION 15. IC 4-35-7-12.5, AS AMENDED BY P.L.156-2020,
967	967	10 SECTION 10, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
968	968	11 JULY 1, 2024]: Sec. 12.5. (a) A licensee shall annually withhold the
969	969	12 sum of:
970	970	13 (1) the product of:
971	971	14 (A) seventy-five thousand dollars ($75,000); multiplied by
972	972	15 (B) the number of racetracks operated by the licensee;
973	973	16 from the amount that must be distributed under section 12(b) of
974	974	17 this chapter; and
975	975	18 (2) forty-five hundredths percent (0.45%) of the adjusted gross
976	976	19 receipts from the previous month at each casino operated by the
977	977	20 licensee.
978	978	21 (b) A licensee shall transfer the amount withheld under subsection
979	979	22 (a)(1) to the Indiana horse racing commission for deposit in the gaming
980	980	23 integrity fund established by IC 4-35-8.7-3. Money transferred under
981	981	24 this subsection must be used for the purposes described in
982	982	25 IC 4-35-8.7-3(f)(1).
983	983	26 (c) A licensee shall transfer the amount withheld under subsection
984	984	27 (a)(2):
985	985	28 (1) before July 1, 2024, to the Indiana horse racing commission
986	986	29 for deposit in the Indiana horse racing commission operating fund
987	987	30 established by IC 4-31-10-2; and
988	988	31 (2) after June 30, 2024, to the gaming revenue fund
989	989	32 established by IC 4-40-3-1.
990	990	33 SECTION 16. IC 4-35-8-3, AS AMENDED BY P.L.146-2008,
991	991	34 SECTION 22, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
992	992	35 JULY 1, 2024]: Sec. 3. (a) The department shall deposit tax revenue
993	993	36 collected under section 1 of this chapter before July 1, 2024, in the
994	994	37 state general fund.
995	995	38 (b) The department shall deposit tax revenue collected under
996	996	39 section 1 of this chapter after June 30, 2024, in the gaming revenue
997	997	40 fund established by IC 4-40-3-1.
998	998	41 SECTION 17. IC 4-35-8.5-1, AS AMENDED BY P.L.255-2015,
999	999	42 SECTION 46, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
1000	1000	2024 IN 1161—LS 6491/DI 125 24
1001	1001	1 JULY 1, 2024]: Sec. 1. (a) Before the fifteenth day of each month, a
1002	1002	2 licensee that offers gambling game wagering under this article shall
1003	1003	3 pay to the commission a county gambling game wagering fee equal to
1004	1004	4 three percent (3%) of the adjusted gross receipts received from
1005	1005	5 gambling game wagering during the previous month at the licensee's
1006	1006	6 racetrack. However, a licensee is not required to pay more than eight
1007	1007	7 million dollars ($8,000,000) of county gambling game wagering fees
1008	1008	8 under this section in any state fiscal year.
1009	1009	9 (b) The commission shall deposit the county gambling game
1010	1010	10 wagering fee received by the commission into:
1011	1011	11 (1) for county gambling game wagering fees received before
1012	1012	12 July 1, 2024, a separate account within the state general fund;
1013	1013	13 and
1014	1014	14 (2) for county gambling game wagering fees received after
1015	1015	15 June 30, 2024, the gaming revenue fund established by
1016	1016	16 IC 4-40-3-1.
1017	1017	17 SECTION 18. IC 4-35-8.5-2, AS AMENDED BY P.L.137-2022,
1018	1018	18 SECTION 9, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
1019	1019	19 JULY 1, 2024]: Sec. 2. This section applies to county gambling
1020	1020	20 game wagering fees received before July 1, 2024. On or before the
1021	1021	21 fifteenth day of each month, the treasurer of state shall distribute any
1022	1022	22 county gambling game wagering fees received from a licensee during
1023	1023	23 the previous month to the county auditor of the county in which the
1024	1024	24 licensee's racetrack is located.
1025	1025	25 SECTION 19. IC 4-38-10-3, AS ADDED BY P.L.293-2019,
1026	1026	26 SECTION 43, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
1027	1027	27 JULY 1, 2024]: Sec. 3. (a) This section applies to tax revenue
1028	1028	28 collected under section 2 of this chapter before July 1, 2024.
1029	1029	29 (a) (b) Except as provided in subsection (b), (c), the department
1030	1030	30 shall deposit the tax revenue collected under section 2 of this chapter
1031	1031	31 in the state general fund.
1032	1032	32 (b) (c) The department shall transfer an amount equal to three and
1033	1033	33 thirty-three hundredths percent (3.33%) of the tax revenue collected
1034	1034	34 under section 2 of this chapter to the addiction services fund
1035	1035	35 established by IC 12-23-2-2.
1036	1036	36 (c) (d) Twenty-five percent (25%) of the tax revenue transferred
1037	1037	37 under subsection (b) (c) must be allocated to:
1038	1038	38 (1) the prevention of;
1039	1039	39 (2) education regarding;
1040	1040	40 (3) provider credentialing for; and
1041	1041	41 (4) treatment of;
1042	1042	42 compulsive gambling.
1043	1043	2024 IN 1161—LS 6491/DI 125 25
1044	1044	1 SECTION 20. IC 4-38-10-3.5 IS ADDED TO THE INDIANA
1045	1045	2 CODE AS A NEW SECTION TO READ AS FOLLOWS
1046	1046	3 [EFFECTIVE JULY 1, 2024]: Sec. 3.5. (a) This section applies to tax
1047	1047	4 revenue collected under section 2 of this chapter after June 30,
1048	1048	5 2024.
1049	1049	6 (b) Except as provided in subsection (c), the department shall
1050	1050	7 deposit tax revenue collected under section 2 of this chapter after
1051	1051	8 June 30, 2024, in the case of tax revenue remitted by a certificate
1052	1052	9 holder that is:
1053	1053	10 (1) an operating agent operating a riverboat in a historic hotel
1054	1054	11 district, in the state general fund; and
1055	1055	12 (2) a licensed owner or permit holder, in the gaming revenue
1056	1056	13 fund established by IC 4-40-3-1.
1057	1057	14 (c) The department shall transfer an amount equal to three and
1058	1058	15 thirty-three hundredths percent (3.33%) of the tax revenue
1059	1059	16 remitted under subsection (b)(1) by a certificate holder that is an
1060	1060	17 operating agent operating a riverboat in a historic hotel district to
1061	1061	18 the addiction services fund established by IC 12-23-2-2.
1062	1062	19 (d) Twenty-five percent (25%) of the tax revenue transferred
1063	1063	20 under subsection (b)(1) must be allocated to:
1064	1064	21 (1) the prevention of;
1065	1065	22 (2) education regarding;
1066	1066	23 (3) provider credentialing for; and
1067	1067	24 (4) treatment of;
1068	1068	25 compulsive gambling.
1069	1069	26 SECTION 21. IC 4-40 IS ADDED TO THE INDIANA CODE AS
1070	1070	27 A NEW ARTICLE TO READ AS FOLLOWS [EFFECTIVE JULY 1,
1071	1071	28 2024]:
1072	1072	29 ARTICLE 40. GAMING REVENUE DISTRIBUTION
1073	1073	30 Chapter 1. Application
1074	1074	31 Sec. 1. This article applies to the distribution of revenue
1075	1075	32 received or remitted after June 30, 2024, by a:
1076	1076	33 (1) licensed owner from the:
1077	1077	34 (A) wagering tax imposed under IC 4-33-13; and
1078	1078	35 (B) supplemental wagering tax imposed under IC 4-33-12;
1079	1079	36 (2) licensee from the:
1080	1080	37 (A) graduated slot machine wagering tax imposed under
1081	1081	38 IC 4-35-8;
1082	1082	39 (B) county gambling game wagering fee imposed under
1083	1083	40 IC 4-35-8.5; and
1084	1084	41 (C) fees imposed under IC 4-35-7-12.5;
1085	1085	42 (3) except as provided in section 2 of this chapter, certificate
1086	1086	2024 IN 1161—LS 6491/DI 125 26
1087	1087	1 holder from the sports wagering tax imposed under
1088	1088	2 IC 4-38-10; and
1089	1089	3 (4) person that holds a permit to conduct a horse racing
1090	1090	4 meeting or a permit holder licensed to operate a satellite
1091	1091	5 facility from taxes imposed under IC 4-31-9.
1092	1092	6 Sec. 2. This article does not apply to the distribution of revenue
1093	1093	7 received or remitted by an operating agent from the:
1094	1094	8 (1) wagering tax imposed under IC 4-33-13; or
1095	1095	9 (2) sports wagering tax imposed under IC 4-38-10.
1096	1096	10 Chapter 2. Definitions
1097	1097	11 Sec. 1. The definitions in this chapter apply throughout this
1098	1098	12 article.
1099	1099	13 Sec. 2. "Certificate holder" has the meaning set forth in
1100	1100	14 IC 4-38-2-4.
1101	1101	15 Sec. 3. "Gaming commission" means the Indiana gaming
1102	1102	16 commission established by IC 4-33-3-1.
1103	1103	17 Sec. 4. "Gaming revenue fund" means the gaming revenue fund
1104	1104	18 established by IC 4-40-3-1.
1105	1105	19 Sec. 5. "Host unit" means each of the following:
1106	1106	20 (1) If the riverboat is located in a city, the city in which the
1107	1107	21 riverboat is located and the county in which the riverboat is
1108	1108	22 located.
1109	1109	23 (2) If a city is designated as the home dock of the riverboat
1110	1110	24 from which the tax revenue was collected, in the case of:
1111	1111	25 (A) a city described in IC 4-33-12-6(b)(1)(A);
1112	1112	26 (B) a city located in Lake County; or
1113	1113	27 (C) Terre Haute;
1114	1114	28 the city designated as the home dock of the riverboat from
1115	1115	29 which the tax revenue was collected and the county in which
1116	1116	30 the riverboat is located.
1117	1117	31 (3) A county that is designated as the home dock of the
1118	1118	32 riverboat from which the tax revenue was collected, in the
1119	1119	33 case of a riverboat that is not located in a city described in
1120	1120	34 subdivision (1) or whose home dock is not in a city described
1121	1121	35 in subdivision (2).
1122	1122	36 (4) A county in which a licensee's racetrack in which gambling
1123	1123	37 games are conducted under IC 4-35 is located.
1124	1124	38 Sec. 6. "Licensed owner" has the meaning set forth in
1125	1125	39 IC 4-33-2-13.
1126	1126	40 Sec. 7. "Licensee" has the meaning set forth in IC 4-35-2-7.
1127	1127	41 Sec. 8. "Operating agent" has the meaning set forth in
1128	1128	42 IC 4-33-2-14.5.
1129	1129	2024 IN 1161—LS 6491/DI 125 27
1130	1130	1 Sec. 9. "Riverboat" has the meaning set forth in IC 4-33-2-17.
1131	1131	2 Chapter 3. Gaming Revenue Fund
1132	1132	3 Sec. 1. (a) The gaming revenue fund is established.
1133	1133	4 (b) The gaming revenue fund consists of the following:
1134	1134	5 (1) Revenue deposited in the gaming revenue fund under
1135	1135	6 IC 4-31-9-3(c).
1136	1136	7 (2) Revenue deposited in the gaming revenue fund under
1137	1137	8 IC 4-31-9-5(c).
1138	1138	9 (3) Revenue deposited in the gaming revenue fund under
1139	1139	10 IC 4-31-9-7(e).
1140	1140	11 (4) Revenue deposited in the gaming revenue fund under
1141	1141	12 IC 4-31-9-9(b).
1142	1142	13 (5) Revenue deposited in the gaming revenue fund under
1143	1143	14 IC 4-33-12-5.5.
1144	1144	15 (6) Revenue deposited in the gaming revenue fund under
1145	1145	16 IC 4-33-13-3(b)(2).
1146	1146	17 (7) Revenue deposited in the gaming revenue fund under
1147	1147	18 IC 4-35-7-12.5(c).
1148	1148	19 (8) Revenue deposited in the gaming revenue fund under
1149	1149	20 IC 4-35-8-3(b).
1150	1150	21 (9) Revenue deposited in the gaming revenue fund under
1151	1151	22 IC 4-35-8.5-1(b)(2).
1152	1152	23 (10) Revenue deposited in the gaming revenue fund under
1153	1153	24 IC 4-38-10-3.5(b)(2).
1154	1154	25 (c) The gaming revenue fund shall be administered by the state
1155	1155	26 comptroller.
1156	1156	27 (d) Money in the gaming revenue fund is continually
1157	1157	28 appropriated as provided in this chapter.
1158	1158	29 (e) Money in the gaming revenue fund does not revert to the
1159	1159	30 state general fund at the end of a state fiscal year.
1160	1160	31 Sec. 2. After funds are appropriated in the biennial budget act
1161	1161	32 from the gaming revenue fund to the commission for purposes of
1162	1162	33 administering IC 4-33, the state comptroller shall quarterly deposit
1163	1163	34 in the state general fund an amount equal to sixty-seven percent
1164	1164	35 (67%) of the money in the gaming revenue fund.
1165	1165	36 Sec. 3. (a) After funds are appropriated in the biennial budget
1166	1166	37 act from the gaming revenue fund to the commission for purposes
1167	1167	38 of administering IC 4-33, the state comptroller shall quarterly
1168	1168	39 divide and distribute a total amount equal to five and eighty-five
1169	1169	40 hundredths percent (5.85%) of the money in the gaming revenue
1170	1170	41 fund between each county according to the ratio that the county's
1171	1171	42 population bears to the total population of the state. The money
1172	1172	2024 IN 1161—LS 6491/DI 125 28
1173	1173	1 paid under this subsection must be paid to the county treasurer of
1174	1174	2 each county. Except as provided in subsection (b), the county
1175	1175	3 treasurer shall distribute the money received by the county under
1176	1176	4 this subsection as follows:
1177	1177	5 (1) To each city located in the county according to the ratio
1178	1178	6 the city's population bears to the total population of the
1179	1179	7 county.
1180	1180	8 (2) To each town located in the county according to the ratio
1181	1181	9 the town's population bears to the total population of the
1182	1182	10 county.
1183	1183	11 (3) After the distributions required in subdivisions (1) and (2)
1184	1184	12 are made, the remainder shall be retained by the county.
1185	1185	13 (b) This subsection applies only to a county containing a
1186	1186	14 consolidated city. The county auditor shall distribute the money
1187	1187	15 received by the county under subsection (a) as follows:
1188	1188	16 (1) To each city, other than a consolidated city, located in the
1189	1189	17 county according to the ratio that the city's population bears
1190	1190	18 to the total population of the county.
1191	1191	19 (2) To each town located in the county according to the ratio
1192	1192	20 that the town's population bears to the total population of the
1193	1193	21 county.
1194	1194	22 (3) After the distributions required in subdivisions (1) and (2)
1195	1195	23 are made, the remainder shall be paid in equal amounts to the
1196	1196	24 consolidated city and the county.
1197	1197	25 Sec. 4. (a) After funds are appropriated in the biennial budget
1198	1198	26 act from the gaming revenue fund to the commission for purposes
1199	1199	27 of administering IC 4-33, the state comptroller shall quarterly
1200	1200	28 divide and distribute a total amount equal to twenty-five percent
1201	1201	29 (25%) of the money in the gaming revenue fund among each host
1202	1202	30 unit and each host unit's county convention and visitors bureau or
1203	1203	31 promotion fund. The state comptroller shall pay each host unit and
1204	1204	32 each host unit's county convention and visitors bureau or
1205	1205	33 promotion fund an amount that equals the host unit's and host
1206	1206	34 unit's county convention and visitors bureau or promotion fund's
1207	1207	35 average aggregate distribution from:
1208	1208	36 (1) revenue and fees collected under IC 4-31, IC 4-33, IC 4-35,
1209	1209	37 and IC 4-38; and
1210	1210	38 (2) money in the gaming revenue fund;
1211	1211	39 as applicable, in the immediately preceding five (5) years.
1212	1212	40 (b) A host unit or host unit's county convention and visitors
1213	1213	41 bureau or promotion fund may not receive a distribution under
1214	1214	42 this section that is less than an amount equal to the host unit's or
1215	1215	2024 IN 1161—LS 6491/DI 125 29
1216	1216	1 host unit's county convention and visitors bureau or promotion
1217	1217	2 fund's average distribution over the immediately preceding five (5)
1218	1218	3 years. If the total amount of money available to distribute under
1219	1219	4 this section in a year is less than the total amount necessary to meet
1220	1220	5 the required distributions under this subsection, the distributions
1221	1221	6 to each recipient shall be reduced proportionately.
1222	1222	7 (c) If the total amount to be divided and distributed under
1223	1223	8 subsection (a) exceeds the amount necessary to meet the minimum
1224	1224	9 payment requirement under subsection (b), the excess shall be
1225	1225	10 annually divided among each host unit in proportion to the amount
1226	1226	11 of tax revenue deposited in the gaming revenue fund for the period
1227	1227	12 that is attributable to tax revenue collected from the gaming
1228	1228	13 operations located in the host unit. Of the excess amount received
1229	1229	14 by each host unit:
1230	1230	15 (1) if the host unit is a city:
1231	1231	16 (A) fifty percent (50%) of the excess shall remain with the
1232	1232	17 city; and
1233	1233	18 (B) fifty percent (50%) of the excess shall be paid to the
1234	1234	19 county in which the city is located; and
1235	1235	20 (2) if the host unit is a county, the excess shall remain with the
1236	1236	21 county.
1237	1237	22 A host unit's county convention and visitors bureau or promotion
1238	1238	23 fund is not eligible to receive a distribution of any excess amounts
1239	1239	24 under this subsection.
1240	1240	25 Sec. 5. This section applies only to tax revenue distributed under
1241	1241	26 section 3 of this chapter. Money paid to a unit of local government
1242	1242	27 under section 3 of this chapter:
1243	1243	28 (1) must be paid to the fiscal officer of the unit of local
1244	1244	29 government;
1245	1245	30 (2) may not be used to reduce the unit of local government's
1246	1246	31 maximum levy under IC 6-1.1-18.5 but may be used at the
1247	1247	32 discretion of the unit of local government to reduce the
1248	1248	33 property tax levy of the unit of local government for a
1249	1249	34 particular year;
1250	1250	35 (3) may be deposited in a special fund or allocation fund
1251	1251	36 created under IC 8-22-3.5, IC 36-7-14, IC 36-7-14.5,
1252	1252	37 IC 36-7-15.1, and IC 36-7-30 to provide funding for debt
1253	1253	38 repayment;
1254	1254	39 (4) may be used to fund sewer and water projects, including
1255	1255	40 storm water management projects;
1256	1256	41 (5) may be used for police and fire pensions;
1257	1257	42 (6) may be used for any other legal or corporate purpose of
1258	1258	2024 IN 1161—LS 6491/DI 125 30
1259	1259	1 the unit of local government, including the pledge of money to
1260	1260	2 bonds, leases, or other obligations under IC 5-1-14-4; and
1261	1261	3 (7) is considered miscellaneous revenue.
1262	1262	4 Sec. 6. (a) This section applies only to tax revenue distributed
1263	1263	5 under section 4 of this chapter to Lake County, Hammond, Gary,
1264	1264	6 and East Chicago.
1265	1265	7 (b) A host unit that receives a distribution under section 4 of this
1266	1266	8 chapter shall annually distribute three million five hundred
1267	1267	9 thousand dollars ($3,500,000) from the amount received under
1268	1268	10 section 4 of this chapter to the northwest Indiana regional
1269	1269	11 development authority toward satisfying the host unit's funding
1270	1270	12 obligation.
1271	1271	13 Sec. 7. (a) This section applies only to tax revenue distributed
1272	1272	14 under section 4 of this chapter to Vigo County and the city of Terre
1273	1273	15 Haute.
1274	1274	16 (b) Tax revenue distributed under section 4 of this chapter to
1275	1275	17 Vigo County and the city of Terre Haute shall be divided according
1276	1276	18 to the following:
1277	1277	19 (1) Forty percent (40%) to the city of Terre Haute.
1278	1278	20 (2) Thirty percent (30%) to Vigo County.
1279	1279	21 (3) Fifteen percent (15%) to the Vigo County school
1280	1280	22 corporation.
1281	1281	23 (4) Fifteen percent (15%) to West Central 2025.
1282	1282	24 (c) Money paid to a city or county under subsection (b):
1283	1283	25 (1) must be paid to the fiscal officer of the host unit and may
1284	1284	26 be deposited in the host unit's general fund or a riverboat
1285	1285	27 fund established by the city or county under IC 36-1-8-9, or
1286	1286	28 both;
1287	1287	29 (2) may not be used to reduce the host unit's maximum levy
1288	1288	30 under IC 6-1.1-18.5 but may be used at the discretion of the
1289	1289	31 host unit to reduce the property tax levy of the host unit for a
1290	1290	32 particular year;
1291	1291	33 (3) may be used for any legal or corporate purpose of the host
1292	1292	34 unit, including the pledge of money to bonds, leases, or other
1293	1293	35 obligations under IC 5-1-14-4; and
1294	1294	36 (4) is considered miscellaneous revenue.
1295	1295	37 (d) Money paid to the Vigo County school corporation under
1296	1296	38 subsection (b)(3):
1297	1297	39 (1) may be used for any legal or corporate purpose of the
1298	1298	40 school corporation, including the pledge of money to bonds,
1299	1299	41 leases, or other obligations under IC 5-1-14-4; and
1300	1300	42 (2) is considered miscellaneous revenue.
1301	1301	2024 IN 1161—LS 6491/DI 125 31
1302	1302	1 (e) Money paid to West Central 2025 under subsection (b)(4)
1303	1303	2 must be used for the development and implementation of a regional
1304	1304	3 economic development strategy that:
1305	1305	4 (1) assists the residents of Vigo County and the other
1306	1306	5 participating counties in West Central 2025 in improving the
1307	1307	6 quality of life in the region; and
1308	1308	7 (2) promotes successful and sustainable communities.
1309	1309	8 (f) The fiscal officer of West Central 2025 shall submit an
1310	1310	9 annual report to the Indiana economic development corporation
1311	1311	10 concerning the organization's use of the money received under
1312	1312	11 subsection (b)(4) and the development and implementation of the
1313	1313	12 regional economic development strategy required by subsection (e).
1314	1314	13 Sec. 8. (a) After funds are appropriated in the biennial budget
1315	1315	14 act from the gaming revenue fund to the commission for purposes
1316	1316	15 of administering IC 4-33, the state comptroller shall quarterly
1317	1317	16 transfer an amount equal to two and fifteen-hundredths percent
1318	1318	17 (2.15%) of the money in the gaming revenue fund to an account
1319	1319	18 established in the gaming revenue fund to be appropriated for
1320	1320	19 distributions to entities for use as determined by the general
1321	1321	20 assembly. Each year during the regular session of the general
1322	1322	21 assembly, an entity may submit a request to the:
1323	1323	22 (1) house committee on ways and means; and
1324	1324	23 (2) senate committee on appropriations;
1325	1325	24 proposing a distribution be made from the amount under this
1326	1326	25 subsection and the purposes for which the distribution must be
1327	1327	26 used.
1328	1328	27 (b) The following must receive a preference in determining any
1329	1329	28 distributions under this section:
1330	1330	29 (1) The state fair commission.
1331	1331	30 (2) The northwest Indiana law enforcement training center.
1332	1332	31 (3) The division of mental health and addiction.
1333	1333	32 (4) The economic development fund established under
1334	1334	33 IC 5-28-8.
1335	1335	34 (5) Purdue University School of Veterinary Medicine.
1336	1336	35 (6) Indiana Horse Racing Commission.
1337	1337	36 (7) Entities that promote and develop the livestock industry.
1338	1338	37 SECTION 22. IC 6-1.1-4-31.5, AS AMENDED BY P.L.181-2023,
1339	1339	38 SECTION 2, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
1340	1340	39 JULY 1, 2024]: Sec. 31.5. (a) As used in this section, "department"
1341	1341	40 refers to the department of local government finance.
1342	1342	41 (b) If the department makes a determination and informs local
1343	1343	42 officials under section 31(c) of this chapter, the department may order
1344	1344	2024 IN 1161—LS 6491/DI 125 32
1345	1345	1 a state conducted assessment or reassessment in the county subject to
1346	1346	2 the time limitation in that subsection.
1347	1347	3 (c) If the department orders a state conducted assessment or
1348	1348	4 reassessment in a county, the department shall assume the duties of the
1349	1349	5 county assessor. Notwithstanding sections 15 and 17 of this chapter, a
1350	1350	6 county assessor subject to an order issued under this section may not
1351	1351	7 assess property or have property assessed for the assessment or under
1352	1352	8 a county's reassessment plan prepared under section 4.2 of this chapter.
1353	1353	9 Until the state conducted assessment or reassessment is completed
1354	1354	10 under this section, the assessment or reassessment duties of the county
1355	1355	11 assessor are limited to providing the department or a contractor of the
1356	1356	12 department the support and information requested by the department
1357	1357	13 or the contractor.
1358	1358	14 (d) Before assuming the duties of a county assessor, the department
1359	1359	15 shall transmit a copy of the department's order requiring a state
1360	1360	16 conducted assessment or reassessment to the county assessor, the
1361	1361	17 county fiscal body, the county auditor, and the county treasurer. Notice
1362	1362	18 of the department's actions must be published one (1) time in a
1363	1363	19 newspaper of general circulation published in the county. The
1364	1364	20 department is not required to conduct a public hearing before taking
1365	1365	21 action under this section.
1366	1366	22 (e) A county assessor subject to an order issued under this section
1367	1367	23 shall, at the request of the department or the department's contractor,
1368	1368	24 make available and provide access to all:
1369	1369	25 (1) data;
1370	1370	26 (2) records;
1371	1371	27 (3) maps;
1372	1372	28 (4) parcel record cards;
1373	1373	29 (5) forms;
1374	1374	30 (6) computer software systems;
1375	1375	31 (7) computer hardware systems; and
1376	1376	32 (8) other information;
1377	1377	33 related to the assessment or reassessment of real property in the county.
1378	1378	34 The information described in this subsection must be provided at no
1379	1379	35 cost to the department or the contractor of the department. A failure to
1380	1380	36 provide information requested under this subsection constitutes a
1381	1381	37 failure to perform a duty related to an assessment or under a county's
1382	1382	38 reassessment plan prepared under section 4.2 of this chapter and is
1383	1383	39 subject to IC 6-1.1-37-2.
1384	1384	40 (f) The department may enter into a contract with a professional
1385	1385	41 appraising firm to conduct an assessment or reassessment under this
1386	1386	42 section. If a county entered into a contract with a professional
1387	1387	2024 IN 1161—LS 6491/DI 125 33
1388	1388	1 appraising firm to conduct the county's assessment or reassessment
1389	1389	2 before the department orders a state conducted assessment or
1390	1390	3 reassessment in the county under this section, the contract:
1391	1391	4 (1) is as valid as if it had been entered into by the department; and
1392	1392	5 (2) shall be treated as the contract of the department.
1393	1393	6 (g) After receiving the report of assessed values from the appraisal
1394	1394	7 firm acting under a contract described in subsection (f), the department
1395	1395	8 shall give notice to the taxpayer and the county assessor, by mail, of the
1396	1396	9 amount of the assessment or reassessment. The notice of assessment or
1397	1397	10 reassessment:
1398	1398	11 (1) is subject to appeal by the taxpayer under section 31.7 of this
1399	1399	12 chapter; and
1400	1400	13 (2) must include a statement of the taxpayer's rights under section
1401	1401	14 31.7 of this chapter.
1402	1402	15 (h) The department shall forward a bill for services provided under
1403	1403	16 a contract described in subsection (f) to the auditor of the county in
1404	1404	17 which the state conducted reassessment occurs. The county shall pay
1405	1405	18 the bill under the procedures prescribed by subsection (i).
1406	1406	19 (i) A county subject to an order issued under this section shall pay
1407	1407	20 the cost of a contract described in subsection (f), without appropriation,
1408	1408	21 from the county property reassessment fund. A contractor may
1409	1409	22 periodically submit bills for partial payment of work performed under
1410	1410	23 the contract. Notwithstanding any other law, a contractor is entitled to
1411	1411	24 payment under this subsection for work performed under a contract if
1412	1412	25 the contractor:
1413	1413	26 (1) submits to the department a fully itemized, certified bill in the
1414	1414	27 form required by IC 5-11-10-1 for the costs of the work performed
1415	1415	28 under the contract;
1416	1416	29 (2) obtains from the department:
1417	1417	30 (A) approval of the form and amount of the bill; and
1418	1418	31 (B) a certification that the billed goods and services have been
1419	1419	32 received and comply with the contract; and
1420	1420	33 (3) files with the county auditor:
1421	1421	34 (A) a duplicate copy of the bill submitted to the department;
1422	1422	35 (B) proof of the department's approval of the form and amount
1423	1423	36 of the bill; and
1424	1424	37 (C) the department's certification that the billed goods and
1425	1425	38 services have been received and comply with the contract.
1426	1426	39 The department's approval and certification of a bill under subdivision
1427	1427	40 (2) shall be treated as conclusively resolving the merits of a contractor's
1428	1428	41 claim. Upon receipt of the documentation described in subdivision (3),
1429	1429	42 the county auditor shall immediately certify that the bill is true and
1430	1430	2024 IN 1161—LS 6491/DI 125 34
1431	1431	1 correct without further audit and submit the claim to the county
1432	1432	2 executive. The county executive shall allow the claim, in full, as
1433	1433	3 approved by the department, without further examination of the merits
1434	1434	4 of the claim in a regular or special session that is held not less than
1435	1435	5 three (3) days and not more than seven (7) days after the date the claim
1436	1436	6 is certified by the county fiscal officer if the procedures in IC 5-11-10-2
1437	1437	7 are used to approve the claim or the date the claim is placed on the
1438	1438	8 claim docket under IC 36-2-6-4 if the procedures in IC 36-2-6-4 are
1439	1439	9 used to approve the claim. Upon allowance of the claim by the county
1440	1440	10 executive, the county auditor shall immediately issue a warrant or
1441	1441	11 check for the full amount of the claim approved by the department.
1442	1442	12 Compliance with this subsection constitutes compliance with
1443	1443	13 IC 5-11-6-1, IC 5-11-10, and IC 36-2-6. The determination and
1444	1444	14 payment of a claim in compliance with this subsection is not subject to
1445	1445	15 remonstrance and appeal. IC 36-2-6-4(f) and IC 36-2-6-9 do not apply
1446	1446	16 to a claim submitted under this subsection. IC 5-11-10-1.6(f) applies
1447	1447	17 to a fiscal officer who pays a claim in compliance with this subsection.
1448	1448	18 (j) Notwithstanding IC 4-13-2, a period of seven (7) days is
1449	1449	19 permitted for each of the following to review and act under IC 4-13-2
1450	1450	20 on a contract of the department entered into under this section:
1451	1451	21 (1) The commissioner of the Indiana department of
1452	1452	22 administration.
1453	1453	23 (2) The director of the budget agency.
1454	1454	24 (3) The attorney general.
1455	1455	25 (k) If money in the county's property reassessment fund is
1456	1456	26 insufficient to pay for an assessment or reassessment conducted under
1457	1457	27 this section, the department may increase the tax rate and tax levy of
1458	1458	28 the county's property reassessment fund to pay the cost and expenses
1459	1459	29 related to the assessment or reassessment.
1460	1460	30 (l) The department or the contractor of the department shall use the
1461	1461	31 land values determined under section 13.6 of this chapter for a county
1462	1462	32 subject to an order issued under this section to the extent that the
1463	1463	33 department or the contractor finds that the land values reflect the true
1464	1464	34 tax value of land, as determined under this article and the rules of the
1465	1465	35 department. If the department or the contractor finds that the land
1466	1466	36 values determined for the county under section 13.6 of this chapter do
1467	1467	37 not reflect the true tax value of land, the department or the contractor
1468	1468	38 shall determine land values for the county that reflect the true tax value
1469	1469	39 of land, as determined under this article and the rules of the
1470	1470	40 department. Land values determined under this subsection shall be
1471	1471	41 used to the same extent as if the land values had been determined under
1472	1472	42 section 13.6 of this chapter. The department or the contractor of the
1473	1473	2024 IN 1161—LS 6491/DI 125 35
1474	1474	1 department shall notify the county's assessing officials of the land
1475	1475	2 values determined under this subsection.
1476	1476	3 (m) A contractor of the department may notify the department if:
1477	1477	4 (1) a county auditor fails to:
1478	1478	5 (A) certify the contractor's bill;
1479	1479	6 (B) publish the contractor's claim;
1480	1480	7 (C) submit the contractor's claim to the county executive; or
1481	1481	8 (D) issue a warrant or check for payment of the contractor's
1482	1482	9 bill;
1483	1483	10 as required by subsection (i) at the county auditor's first legal
1484	1484	11 opportunity to do so;
1485	1485	12 (2) a county executive fails to allow the contractor's claim as
1486	1486	13 legally required by subsection (i) at the county executive's first
1487	1487	14 legal opportunity to do so; or
1488	1488	15 (3) a person or an entity authorized to act on behalf of the county
1489	1489	16 takes or fails to take an action, including failure to request an
1490	1490	17 appropriation, and that action or failure to act delays or halts
1491	1491	18 progress under this section for payment of the contractor's bill.
1492	1492	19 (n) The department, upon receiving notice under subsection (m)
1493	1493	20 from a contractor of the department, shall:
1494	1494	21 (1) verify the accuracy of the contractor's assertion in the notice
1495	1495	22 that:
1496	1496	23 (A) a failure occurred as described in subsection (m)(1) or
1497	1497	24 (m)(2); or
1498	1498	25 (B) a person or an entity acted or failed to act as described in
1499	1499	26 subsection (m)(3); and
1500	1500	27 (2) provide to the treasurer of state the department's approval
1501	1501	28 under subsection (i)(2)(A) of the contractor's bill with respect to
1502	1502	29 which the contractor gave notice under subsection (m).
1503	1503	30 (o) Upon receipt of the department's approval of a contractor's bill
1504	1504	31 under subsection (n), the treasurer of state shall pay the contractor the
1505	1505	32 amount of the bill approved by the department from money in the
1506	1506	33 possession of the state that would otherwise be available for
1507	1507	34 distribution to the county, including distributions of admissions taxes
1508	1508	35 or wagering taxes.
1509	1509	36 (p) The treasurer of state shall withhold from the money that would
1510	1510	37 be distributed under IC 4-33-12-6, IC 4-33-13-5, IC 4-40, or any other
1511	1511	38 law to a county described in a notice provided under subsection (m) the
1512	1512	39 amount of a payment made by the treasurer of state to the contractor of
1513	1513	40 the department under subsection (o). Money shall be withheld from any
1514	1514	41 source payable to the county.
1515	1515	42 (q) Compliance with subsections (m) through (p) constitutes
1516	1516	2024 IN 1161—LS 6491/DI 125 36
1517	1517	1 compliance with IC 5-11-10.
1518	1518	2 (r) IC 5-11-10-1.6(f) applies to the treasurer of state with respect to
1519	1519	3 the payment made in compliance with subsections (m) through (p).
1520	1520	4 This subsection and subsections (m) through (p) must be interpreted
1521	1521	5 liberally so that the state shall, to the extent legally valid, ensure that
1522	1522	6 the contractual obligations of a county subject to this section are paid.
1523	1523	7 Nothing in this section shall be construed to create a debt of the state.
1524	1524	8 (s) The provisions of this section are severable as provided in
1525	1525	9 IC 1-1-1-8(b).
1526	1526	10 SECTION 23. IC 6-3.1-20-7, AS AMENDED BY P.L.156-2020,
1527	1527	11 SECTION 24, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
1528	1528	12 JULY 1, 2024]: Sec. 7. (a) The department shall before July 1 of each
1529	1529	13 year determine the following:
1530	1530	14 (1) The greater of:
1531	1531	15 (A) eight million five hundred thousand dollars ($8,500,000);
1532	1532	16 or
1533	1533	17 (B) the amount of credits allowed under this chapter for
1534	1534	18 taxable years ending before January 1 of the year.
1535	1535	19 (2) The quotient of:
1536	1536	20 (A) the amount determined under subdivision (1); divided by
1537	1537	21 (B) four (4).
1538	1538	22 (b) Except as provided in subsection (d), one-half (1/2) of the
1539	1539	23 amount determined by the department under subsection (a)(2) shall be:
1540	1540	24 (1) deducted each quarter from:
1541	1541	25 (A) for tax revenue collected before July 1, 2024, the
1542	1542	26 riverboat supplemental wagering tax revenue otherwise
1543	1543	27 payable to the county under IC 4-33-12-8 and the
1544	1544	28 supplemental distribution otherwise payable to the county
1545	1545	29 under IC 4-33-13-5(f); and
1546	1546	30 (B) for tax revenue collected after June 30, 2024, from the
1547	1547	31 distributions otherwise payable to the county under
1548	1548	32 IC 4-40; and
1549	1549	33 (2) paid instead to the state general fund.
1550	1550	34 (c) Except as provided in subsection (d), one-sixth (1/6) of the
1551	1551	35 amount determined by the department under subsection (a)(2) shall be:
1552	1552	36 (1) deducted each quarter from, for tax revenue collected before
1553	1553	37 July 1, 2024, the riverboat supplemental wagering tax revenue
1554	1554	38 otherwise payable under IC 4-33-12-8 and the supplemental
1555	1555	39 distribution otherwise payable under IC 4-33-13-5(f), and for tax
1556	1556	40 revenue collected after June 30, 2024, from the distributions
1557	1557	41 otherwise payable to the county under IC 4-40, to each of the
1558	1558	42 following:
1559	1559	2024 IN 1161—LS 6491/DI 125 37
1560	1560	1 (A) The largest city by population located in the county.
1561	1561	2 (B) The second largest city by population located in the
1562	1562	3 county.
1563	1563	4 (C) The third largest city by population located in the county;
1564	1564	5 and
1565	1565	6 (2) paid instead to the state general fund.
1566	1566	7 (d) If the amount determined by the department under subsection
1567	1567	8 (a)(1)(B) is less than eight million five hundred thousand dollars
1568	1568	9 ($8,500,000), the difference of:
1569	1569	10 (1) eight million five hundred thousand dollars ($8,500,000);
1570	1570	11 minus
1571	1571	12 (2) the amount determined by the department under subsection
1572	1572	13 (a)(1)(B);
1573	1573	14 shall be paid in four (4) equal quarterly payments to the northwest
1574	1574	15 Indiana regional development authority established by IC 36-7.5-2-1
1575	1575	16 instead of the state general fund. Any amounts paid under this
1576	1576	17 subsection shall be used by the northwest Indiana regional
1577	1577	18 development authority only to establish or improve public mass rail
1578	1578	19 transportation systems in Lake County.
1579	1579	20 SECTION 24. IC 6-8.1-3-17, AS AMENDED BY P.L.146-2020,
1580	1580	21 SECTION 38, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
1581	1581	22 JULY 1, 2024]: Sec. 17. (a) Before an original tax appeal is filed with
1582	1582	23 the tax court under IC 33-26, the commissioner, or the taxpayer rights
1583	1583	24 advocate office to the extent granted the authority by the commissioner,
1584	1584	25 may settle any tax liability dispute if a substantial doubt exists as to:
1585	1585	26 (1) the constitutionality of the tax under the Constitution of the
1586	1586	27 State of Indiana;
1587	1587	28 (2) the right to impose the tax;
1588	1588	29 (3) the correct amount of tax due;
1589	1589	30 (4) the collectability of the tax; or
1590	1590	31 (5) whether the taxpayer is a resident or nonresident of Indiana.
1591	1591	32 (b) After an original tax appeal is filed with the tax court under
1592	1592	33 IC 33-26, and notwithstanding IC 4-6-2-11, the commissioner may
1593	1593	34 settle a tax liability dispute with an amount in contention of twenty-five
1594	1594	35 thousand dollars ($25,000) or less. Notwithstanding IC 6-8.1-7-1(a),
1595	1595	36 the terms of a settlement under this subsection are available for public
1596	1596	37 inspection.
1597	1597	38 (c) The department shall establish an amnesty program for taxpayers
1598	1598	39 having an unpaid tax liability for a listed tax that was due and payable
1599	1599	40 for a tax period ending before January 1, 2013. A taxpayer is not
1600	1600	41 eligible for the amnesty program:
1601	1601	42 (1) for any tax liability resulting from the taxpayer's failure to
1602	1602	2024 IN 1161—LS 6491/DI 125 38
1603	1603	1 comply with IC 6-3-1-3.5(b)(3) with regard to the tax imposed by
1604	1604	2 IC 4-33-13, or IC 4-35-8, or IC 4-40; or
1605	1605	3 (2) if the taxpayer participated in any previous amnesty program
1606	1606	4 under:
1607	1607	5 (A) this section (as in effect on December 31, 2014); or
1608	1608	6 (B) IC 6-2.5-14.
1609	1609	7 The time in which a voluntary payment of tax liability may be made (or
1610	1610	8 the taxpayer may enter into a payment program acceptable to the
1611	1611	9 department for the payment of the unpaid listed taxes in full in the
1612	1612	10 manner and time established in a written payment program agreement
1613	1613	11 between the department and the taxpayer) under the amnesty program
1614	1614	12 is limited to the period determined by the department, not to exceed
1615	1615	13 eight (8) regular business weeks ending before the earlier of the date
1616	1616	14 set by the department or January 1, 2017. The amnesty program must
1617	1617	15 provide that, upon payment by a taxpayer to the department of all listed
1618	1618	16 taxes due from the taxpayer for a tax period (or payment of the unpaid
1619	1619	17 listed taxes in full in the manner and time established in a written
1620	1620	18 payment program agreement between the department and the taxpayer),
1621	1621	19 entry into an agreement that the taxpayer is not eligible for any other
1622	1622	20 amnesty program that may be established and waives any part of
1623	1623	21 interest and penalties on the same type of listed tax that is being
1624	1624	22 granted amnesty in the current amnesty program, and compliance with
1625	1625	23 all other amnesty conditions adopted under a rule of the department in
1626	1626	24 effect on the date the voluntary payment is made, the department:
1627	1627	25 (1) shall abate and not seek to collect any interest, penalties,
1628	1628	26 collection fees, or costs that would otherwise be applicable;
1629	1629	27 (2) shall release any liens imposed;
1630	1630	28 (3) shall not seek civil or criminal prosecution against any
1631	1631	29 individual or entity; and
1632	1632	30 (4) shall not issue, or, if issued, shall withdraw, an assessment, a
1633	1633	31 demand notice, or a warrant for payment under IC 6-8.1-5-1,
1634	1634	32 IC 6-8.1-5-3, IC 6-8.1-8-2, or another law against any individual
1635	1635	33 or entity;
1636	1636	34 for listed taxes due from the taxpayer for the tax period for which
1637	1637	35 amnesty has been granted to the taxpayer. Amnesty granted under this
1638	1638	36 subsection is binding on the state and its agents. However, failure to
1639	1639	37 pay to the department all listed taxes due for a tax period invalidates
1640	1640	38 any amnesty granted under this subsection for that tax period. The
1641	1641	39 department shall conduct an assessment of the impact of the tax
1642	1642	40 amnesty program on tax collections and an analysis of the costs of
1643	1643	41 administering the tax amnesty program. As soon as practicable after the
1644	1644	42 end of the tax amnesty period, the department shall submit a copy of
1645	1645	2024 IN 1161—LS 6491/DI 125 39
1646	1646	1 the assessment and analysis to the legislative council in an electronic
1647	1647	2 format under IC 5-14-6. The department shall enforce an agreement
1648	1648	3 with a taxpayer that prohibits the taxpayer from receiving amnesty in
1649	1649	4 another amnesty program.
1650	1650	5 (d) For purposes of subsection (c), a liability for a listed tax is due
1651	1651	6 and payable if:
1652	1652	7 (1) the department has issued:
1653	1653	8 (A) an assessment of the listed tax under IC 6-8.1-5-1;
1654	1654	9 (B) a demand for payment under IC 6-8.1-5-3; or
1655	1655	10 (C) a demand notice for payment of the listed tax under
1656	1656	11 IC 6-8.1-8-2;
1657	1657	12 (2) the taxpayer has filed a return or an amended return in which
1658	1658	13 the taxpayer has reported a liability for the listed tax; or
1659	1659	14 (3) the taxpayer has filed a written statement of liability for the
1660	1660	15 listed tax in a form that is satisfactory to the department.
1661	1661	16 (e) The department may waive interest and penalties if the general
1662	1662	17 assembly enacts a change in a listed tax for a tax period that increases
1663	1663	18 a taxpayer's tax liability for that listed tax after the due date for that
1664	1664	19 listed tax and tax period. However, such a waiver shall apply only to
1665	1665	20 the extent of the increase in tax liability and only for a period not
1666	1666	21 exceeding sixty (60) days after the change is enacted. The department
1667	1667	22 may adopt rules, including emergency rules, or issue guidelines to carry
1668	1668	23 out this subsection.
1669	1669	24 SECTION 25. IC 20-26-5-22.5, AS AMENDED BY P.L.244-2017,
1670	1670	25 SECTION 45, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
1671	1671	26 JULY 1, 2024]: Sec. 22.5. (a) A school corporation may participate in
1672	1672	27 the establishment of a public school foundation.
1673	1673	28 (b) The governing body of a school corporation may receive the
1674	1674	29 proceeds of a grant, a restricted gift, an unrestricted gift, a donation, an
1675	1675	30 endowment, a bequest, a trust, an agreement to share tax revenue
1676	1676	31 received by a city or county under IC 4-33-12-6, or IC 4-33-13, or
1677	1677	32 IC 4-40, or other funds not generated from taxes levied by the school
1678	1678	33 corporation to create a foundation under the following conditions:
1679	1679	34 (1) The foundation is:
1680	1680	35 (A) exempt from federal income taxation under Section
1681	1681	36 501(c)(3) of the Internal Revenue Code; and
1682	1682	37 (B) organized as an Indiana nonprofit corporation for the
1683	1683	38 purposes of providing educational funds for scholarships,
1684	1684	39 teacher education, capital programs, and special programs for
1685	1685	40 school corporations.
1686	1686	41 (2) Except as provided in subdivision (3), the foundation retains
1687	1687	42 all rights to a donation, including investment powers. The
1688	1688	2024 IN 1161—LS 6491/DI 125 40
1689	1689	1 foundation may hold a donation as a permanent endowment.
1690	1690	2 (3) The foundation agrees to do the following:
1691	1691	3 (A) Distribute the income from a donation only to the school
1692	1692	4 corporation.
1693	1693	5 (B) Return a donation to the operations fund of the school
1694	1694	6 corporation if the foundation:
1695	1695	7 (i) loses the foundation's status as a foundation exempt from
1696	1696	8 federal income taxation under Section 501(c)(3) of the
1697	1697	9 Internal Revenue Code;
1698	1698	10 (ii) is liquidated; or
1699	1699	11 (iii) violates any condition set forth in this subdivision.
1700	1700	12 (c) A school corporation may use the proceeds received under this
1701	1701	13 section from a foundation only for educational purposes of the school
1702	1702	14 corporation described in subsection (b)(1)(B).
1703	1703	15 (d) The governing body of the school corporation may appoint
1704	1704	16 members to the foundation.
1705	1705	17 (e) The treasurer of the governing body of the school corporation
1706	1706	18 may serve as the treasurer of the foundation.
1707	1707	19 SECTION 26. IC 20-47-1-1, AS ADDED BY P.L.2-2006,
1708	1708	20 SECTION 170, IS AMENDED TO READ AS FOLLOWS
1709	1709	21 [EFFECTIVE JULY 1, 2024]: Sec. 1. As used in this chapter,
1710	1710	22 "proceeds from riverboat gaming" means tax revenue received by a
1711	1711	23 political subdivision under IC 4-33-12-6, IC 4-33-13, IC 4-40, or an
1712	1712	24 agreement to share a city's or county's part of the tax revenue.
1713	1713	25 SECTION 27. IC 20-47-1-5, AS AMENDED BY P.L.244-2017,
1714	1714	26 SECTION 107, IS AMENDED TO READ AS FOLLOWS
1715	1715	27 [EFFECTIVE JULY 1, 2024]: Sec. 5. (a) The governing body of a
1716	1716	28 school corporation may donate the proceeds of a grant, a gift, a
1717	1717	29 donation, an endowment, a bequest, a trust, an agreement to share tax
1718	1718	30 revenue received by a city or county under IC 4-33-12-6, or IC 4-33-13,
1719	1719	31 or IC 4-40, or an agreement to share revenue received by a political
1720	1720	32 subdivision under IC 4-35-8.5, or other funds not generated from taxes
1721	1721	33 levied by the school corporation, to a foundation under the following
1722	1722	34 conditions:
1723	1723	35 (1) The foundation is a charitable nonprofit community
1724	1724	36 foundation.
1725	1725	37 (2) The foundation retains all rights to the donation, including
1726	1726	38 investment powers, except as provided in subdivision (3).
1727	1727	39 (3) The foundation agrees to do the following:
1728	1728	40 (A) Hold the donation as a permanent endowment.
1729	1729	41 (B) Distribute the income from the donation only to the school
1730	1730	42 corporation as directed by resolution of the governing body of
1731	1731	2024 IN 1161—LS 6491/DI 125 41
1732	1732	1 the school corporation.
1733	1733	2 (C) Return the donation to the operations fund of the school
1734	1734	3 corporation if the foundation:
1735	1735	4 (i) loses the foundation's status as a public charitable
1736	1736	5 organization;
1737	1737	6 (ii) is liquidated; or
1738	1738	7 (iii) violates any condition of the endowment set by the
1739	1739	8 governing body of the school corporation.
1740	1740	9 (b) A school corporation may use income received under this
1741	1741	10 section from a community foundation only for purposes of the school
1742	1742	11 corporation.
1743	1743	12 SECTION 28. IC 36-1-8-9, AS AMENDED BY P.L.199-2005,
1744	1744	13 SECTION 28, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
1745	1745	14 JULY 1, 2024]: Sec. 9. (a) Each unit that receives:
1746	1746	15 (1) tax revenue under IC 4-33-12-6, or IC 4-33-13, or IC 4-40;
1747	1747	16 (2) revenue under an agreement to share the tax revenue received
1748	1748	17 under IC 4-33-12, or IC 4-33-13, or IC 4-40 by another unit; or
1749	1749	18 (3) revenue under a development agreement (as defined in section
1750	1750	19 9.5 of this chapter);
1751	1751	20 may establish a riverboat fund. Money in the fund may be used for any
1752	1752	21 legal or corporate purpose of the unit.
1753	1753	22 (b) The riverboat fund established under subsection (a) shall be
1754	1754	23 administered by the unit's treasurer, and the expenses of administering
1755	1755	24 the fund shall be paid from money in the fund. Money in the fund not
1756	1756	25 currently needed to meet the obligations of the fund may be invested
1757	1757	26 in the same manner as other public funds may be invested. Interest that
1758	1758	27 accrues from these investments shall be deposited in the fund. Money
1759	1759	28 in the fund at the end of a particular fiscal year does not revert to the
1760	1760	29 unit's general fund.
1761	1761	30 SECTION 29. IC 36-1-8-9.2, AS ADDED BY P.L.142-2009,
1762	1762	31 SECTION 31, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
1763	1763	32 JULY 1, 2024]: Sec. 9.2. (a) Each unit that receives:
1764	1764	33 (1) tax revenue under IC 4-35-8.5 or IC 4-40; or
1765	1765	34 (2) revenue under an agreement to share the tax revenue received
1766	1766	35 under IC 4-35-8.5 or IC 4-40 by another unit;
1767	1767	36 shall establish a fund, separate from the unit's general fund, into which
1768	1768	37 the revenue shall be deposited. Money in the fund may be used for any
1769	1769	38 legal or corporate purpose of the unit.
1770	1770	39 (b) The fund established by subsection (a) shall be administered by
1771	1771	40 the unit's treasurer, and the expenses of administering the fund shall be
1772	1772	41 paid from money in the fund. Money in the fund not currently needed
1773	1773	42 to meet the obligations of the fund may be invested in the same manner
1774	1774	2024 IN 1161—LS 6491/DI 125 42
1775	1775	1 as other public funds may be invested. Interest that accrues from these
1776	1776	2 investments shall be deposited in the fund. Money in the fund at the
1777	1777	3 end of a particular fiscal year does not revert to the unit's general fund.
1778	1778	4 SECTION 30. IC 36-1-14-1, AS AMENDED BY P.L.114-2017,
1779	1779	5 SECTION 1, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
1780	1780	6 JULY 1, 2024]: Sec. 1. (a) This section does not apply to donations of
1781	1781	7 gaming revenue to a public school endowment corporation under
1782	1782	8 IC 20-47-1-3.
1783	1783	9 (b) As used in this section, "gaming revenue" means either of the
1784	1784	10 following:
1785	1785	11 (1) Tax revenue received by a unit under IC 4-33-12-6,
1786	1786	12 IC 4-33-13, IC 4-40, or an agreement to share a city's or county's
1787	1787	13 part of the tax revenue.
1788	1788	14 (2) Revenue received by a unit under IC 4-35-8.5 or IC 4-40 or
1789	1789	15 an agreement to share revenue received by another unit under
1790	1790	16 IC 4-35-8.5 or IC 4-40.
1791	1791	17 (c) Notwithstanding IC 8-1.5-2-6(d), a unit may donate the proceeds
1792	1792	18 from the sale of a utility or facility or from a grant, a gift, a donation,
1793	1793	19 an endowment, a bequest, a trust, or gaming revenue to a foundation
1794	1794	20 under the following conditions:
1795	1795	21 (1) The foundation is a charitable nonprofit community
1796	1796	22 foundation.
1797	1797	23 (2) The foundation retains all rights to the donation, including
1798	1798	24 investment powers.
1799	1799	25 (3) The foundation agrees to do the following:
1800	1800	26 (A) Hold the donation as a permanent endowment.
1801	1801	27 (B) Distribute the income from the donation only to the unit as
1802	1802	28 directed by resolution of the fiscal body of the unit.
1803	1803	29 (C) Return the donation to the general fund of the unit if the
1804	1804	30 foundation:
1805	1805	31 (i) loses the foundation's status as a public charitable
1806	1806	32 organization;
1807	1807	33 (ii) is liquidated; or
1808	1808	34 (iii) violates any condition of the endowment set by the
1809	1809	35 fiscal body of the unit.
1810	1810	36 (d) This subsection applies only to the donation of proceeds
1811	1811	37 described in subsection (c) that occurs after December 31, 2015.
1812	1812	38 Notwithstanding subsection (c)(3)(B), the unit and the foundation may
1813	1813	39 agree that distribution of the proceeds is governed by IC 30-2-12.
1814	1814	40 (e) The department of local government finance may not reduce a
1815	1815	41 unit's property tax levy under IC 6-1.1-18.5 or any other law because
1816	1816	42 of any of the following:
1817	1817	2024 IN 1161—LS 6491/DI 125 43
1818	1818	1 (1) The donation of the proceeds of money from the sale of a
1819	1819	2 utility or a facility as provided in this section.
1820	1820	3 (2) A distribution from the endowment to the unit as provided in
1821	1821	4 this section.
1822	1822	5 (3) A return of the donation to the general fund of the unit as
1823	1823	6 provided in this section.
1824	1824	7 SECTION 31. IC 36-7.5-3-2, AS AMENDED BY P.L.114-2022,
1825	1825	8 SECTION 38, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
1826	1826	9 JULY 1, 2024]: Sec. 2. (a) The development authority may do any of
1827	1827	10 the following:
1828	1828	11 (1) Finance, improve, construct, reconstruct, renovate, purchase,
1829	1829	12 lease, acquire, and equip land and projects located in an eligible
1830	1830	13 county or eligible municipality.
1831	1831	14 (2) Lease land or a project to an eligible political subdivision.
1832	1832	15 (3) Finance and construct additional improvements to projects or
1833	1833	16 other capital improvements owned by the development authority
1834	1834	17 and lease them to or for the benefit of an eligible political
1835	1835	18 subdivision.
1836	1836	19 (4) Acquire land or all or a portion of one (1) or more projects
1837	1837	20 from an eligible political subdivision by purchase or lease and
1838	1838	21 lease the land or projects back to the eligible political subdivision,
1839	1839	22 with any additional improvements that may be made to the land
1840	1840	23 or projects.
1841	1841	24 (5) Acquire all or a portion of one (1) or more projects from an
1842	1842	25 eligible political subdivision by purchase or lease to fund or
1843	1843	26 refund indebtedness incurred on account of the projects to enable
1844	1844	27 the eligible political subdivision to make a savings in debt service
1845	1845	28 obligations or lease rental obligations or to obtain relief from
1846	1846	29 covenants that the eligible political subdivision considers to be
1847	1847	30 unduly burdensome.
1848	1848	31 (6) Make loans, loan guarantees, and grants or provide other
1849	1849	32 financial assistance to or on behalf of the following:
1850	1850	33 (A) A commuter transportation district.
1851	1851	34 (B) An airport authority or airport development authority.
1852	1852	35 (C) A regional bus authority. A loan, loan guarantee, grant, or
1853	1853	36 other financial assistance under this clause may be used by a
1854	1854	37 regional bus authority for acquiring, improving, operating,
1855	1855	38 maintaining, financing, and supporting the following:
1856	1856	39 (i) Bus services (including fixed route services and flexible
1857	1857	40 or demand-responsive services) that are a component of a
1858	1858	41 public transportation system.
1859	1859	42 (ii) Bus terminals, stations, or facilities or other regional bus
1860	1860	2024 IN 1161—LS 6491/DI 125 44
1861	1861	1 authority projects.
1862	1862	2 (D) A regional transportation authority.
1863	1863	3 (E) A member municipality that is eligible to make an
1864	1864	4 appointment to the development board under
1865	1865	5 IC 36-7.5-2-3(b)(2) and that has pledged admissions tax
1866	1866	6 revenue for a bond anticipation note after March 31, 2014, and
1867	1867	7 before June 30, 2015. However, a loan made to such a member
1868	1868	8 municipality before June 30, 2016, under this clause must
1869	1869	9 have a term of not more than ten (10) years, must require
1870	1870	10 annual level debt service payments, and must have a market
1871	1871	11 based interest rate. If a member municipality defaults on the
1872	1872	12 repayment of a loan made under this clause, the development
1873	1873	13 authority shall notify the treasurer of state of the default and
1874	1874	14 the treasurer of state shall:
1875	1875	15 (i) withhold from any funds held for distribution to the
1876	1876	16 municipality under IC 4-33-12, or IC 4-33-13, or IC 4-40,
1877	1877	17 an amount sufficient to cure the default; and
1878	1878	18 (ii) pay that amount to the development authority.
1879	1879	19 (7) Provide funding to assist a railroad that is providing commuter
1880	1880	20 transportation services in an eligible county or eligible
1881	1881	21 municipality.
1882	1882	22 (8) Provide funding to assist an airport authority located in an
1883	1883	23 eligible county or eligible municipality in the construction,
1884	1884	24 reconstruction, renovation, purchase, lease, acquisition, and
1885	1885	25 equipping of an airport facility or airport project.
1886	1886	26 (9) Provide funding to assist in the development of an intermodal
1887	1887	27 facility to facilitate the interchange and movement of freight.
1888	1888	28 (10) Provide funding for economic development projects in an
1889	1889	29 eligible county or eligible municipality.
1890	1890	30 (11) Hold, use, lease, rent, purchase, acquire, and dispose of by
1891	1891	31 purchase, exchange, gift, bequest, grant, condemnation, lease, or
1892	1892	32 sublease, on the terms and conditions determined by the
1893	1893	33 development authority, any real or personal property located in an
1894	1894	34 eligible county or eligible municipality.
1895	1895	35 (12) After giving notice, enter upon any lots or lands for the
1896	1896	36 purpose of surveying or examining them to determine the location
1897	1897	37 of a project.
1898	1898	38 (13) Make or enter into all contracts and agreements necessary or
1899	1899	39 incidental to the performance of its duties and the execution of its
1900	1900	40 powers under this article.
1901	1901	41 (14) Sue, be sued, plead, and be impleaded.
1902	1902	42 (15) Design, order, contract for, and construct, reconstruct, and
1903	1903	2024 IN 1161—LS 6491/DI 125 45
1904	1904	1 renovate a project or improvements to a project.
1905	1905	2 (16) Appoint an executive director and employ appraisers, real
1906	1906	3 estate experts, engineers, architects, surveyors, attorneys,
1907	1907	4 accountants, auditors, clerks, construction managers, and any
1908	1908	5 consultants or employees that are necessary or desired by the
1909	1909	6 development authority in exercising its powers or carrying out its
1910	1910	7 duties under this article.
1911	1911	8 (17) Accept loans, grants, and other forms of financial assistance
1912	1912	9 from the federal government, the state government, a political
1913	1913	10 subdivision, or any other public or private source.
1914	1914	11 (18) Use the development authority's funds to match federal
1915	1915	12 grants or make loans, loan guarantees, or grants to carry out the
1916	1916	13 development authority's powers and duties under this article.
1917	1917	14 (19) Provide funding for regional transportation infrastructure
1918	1918	15 projects under IC 36-9-43.
1919	1919	16 (20) Except as prohibited by law, take any action necessary to
1920	1920	17 carry out this article.
1921	1921	18 (b) If the development authority is unable to agree with the owners,
1922	1922	19 lessees, or occupants of any real property selected for the purposes of
1923	1923	20 this article, the development authority may proceed under IC 32-24-1
1924	1924	21 to procure the condemnation of the property. The development
1925	1925	22 authority may not institute a proceeding until it has adopted a
1926	1926	23 resolution that:
1927	1927	24 (1) describes the real property sought to be acquired and the
1928	1928	25 purpose for which the real property is to be used;
1929	1929	26 (2) declares that the public interest and necessity require the
1930	1930	27 acquisition by the development authority of the property involved;
1931	1931	28 and
1932	1932	29 (3) sets out any other facts that the development authority
1933	1933	30 considers necessary or pertinent.
1934	1934	31 The resolution is conclusive evidence of the public necessity of the
1935	1935	32 proposed acquisition.
1936	1936	33 SECTION 32. IC 36-7.5-4-16.5, AS AMENDED BY P.L.149-2016,
1937	1937	34 SECTION 99, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
1938	1938	35 JULY 1, 2024]: Sec. 16.5. (a) This section applies if the development
1939	1939	36 board does the following:
1940	1940	37 (1) Finds that a city or county described in IC 36-7.5-2-3 has, at
1941	1941	38 any time before July 1, 2015, failed to make a transfer or a part of
1942	1942	39 a transfer required by section 2 of this chapter.
1943	1943	40 (2) Finds that the obligation of the city or county to pay the
1944	1944	41 unpaid amount of the transfer or transfers has not been satisfied
1945	1945	42 under section 16 of this chapter or by any other means.
1946	1946	2024 IN 1161—LS 6491/DI 125 46
1947	1947	1 (3) Certifies to the treasurer of state the total amount of the
1948	1948	2 arrearage attributable to the failure of the city or county to make
1949	1949	3 a transfer or a part of a transfer required by section 2 of this
1950	1950	4 chapter.
1951	1951	5 (b) The treasurer of state shall do the following:
1952	1952	6 (1) Deduct from amounts otherwise payable to the city under
1953	1953	7 IC 4-33-13-5(a) or IC 4-40, or to the county under IC 4-33-12-6
1954	1954	8 or IC 4-40, an amount equal to:
1955	1955	9 (A) the total amount certified under subsection (a)(3); plus
1956	1956	10 (B) interest calculated in the same manner that interest on
1957	1957	11 delinquent taxes is calculated under IC 6-8.1-10-1.
1958	1958	12 (2) Pay the amount deducted under subdivision (1) to the
1959	1959	13 development authority.
1960	1960	2024 IN 1161—LS 6491/DI 125