Indiana 2024 Regular Session

Indiana Senate Bill SB0004

Introduced
1/16/24  
Refer
1/16/24  
Report Pass
1/18/24  
Engrossed
1/24/24  
Refer
2/6/24  
Report Pass
2/22/24  
Enrolled
2/28/24  
Passed
3/13/24  
Chaptered
3/13/24  

Caption

Fiscal and administrative matters.

Impact

The enactment of SB0004 is expected to impact local government funding and fiscal policies significantly. By establishing a clear framework for tax amnesty and redefining how property taxes are assessed and managed, local governments may experience changes in their revenue flows. The bill also seeks to create more standardized practices across counties, which may simplify processes for taxpayers but could cause contention between state and local authorities over revenue authority.

Summary

SB0004 primarily addresses fiscal and administrative matters pertaining to property tax assessments and liabilities. The bill introduces a tax amnesty program that allows taxpayers to settle unpaid taxes without incurring penalties or interest within a specified timeframe. This aims to incentivize tax compliance and potentially boost state revenue by encouraging payments from delinquent taxpayers. The bill also aims to streamline procedures surrounding the adjudication of tax-related issues and the application of local government fiscal policies, thus aligning local tax management with state regulations.

Sentiment

General sentiment towards SB0004 appears to be supportive among proponents who emphasize the need for clear tax guidelines and the benefits of an amnesty program in increasing compliance and revenue. Critics, however, raise concerns about the potential for decreased local control over tax assessments and the implications of a more centralized state approach to fiscal management. Opponents argue that this may lead to disparities in how tax policies are implemented across different regions.

Contention

Notable points of contention surrounding SB0004 include the debate over state control versus local authority in tax management. Critics argue that the proposed measures could hinder local governments' ability to tailor tax policies to their specific community needs. Furthermore, there is skepticism regarding the effectiveness of the tax amnesty program in truly increasing tax compliance and its impact on budget planning both at the state and local levels.

Companion Bills

No companion bills found.

Similar Bills

IN SB0137

Administrative rulemaking.

IN HB1211

State and local administration.

CA SB141

Public safety trailer bill.

IN HB1100

Agency oversight and rulemaking procedures.

CA AB141

Budget Act of 2021: Department of Cannabis Control: licensure: safety and quality assurance.

TN HB0872

AN ACT to amend Tennessee Code Annotated, Title 4; Title 38, Chapter 3; Title 39, Chapter 17; Title 43; Title 50; Title 53; Title 63; Title 67 and Title 68, relative to the "Tennessee Medical Cannabis Act."

TN SB0489

AN ACT to amend Tennessee Code Annotated, Title 4; Title 38, Chapter 3; Title 39, Chapter 17; Title 43; Title 50; Title 53; Title 63; Title 67 and Title 68, relative to the "Tennessee Medical Cannabis Act."

IN HB1050

Technical corrections.