| Old | New | Differences | |
|---|---|---|---|
| 1 | + | *ES0033.2* | |
| 2 | + | Reprinted | |
| 3 | + | February 27, 2024 | |
| 4 | + | ENGROSSED | |
| 5 | + | SENATE BILL No. 33 | |
| 6 | + | _____ | |
| 7 | + | DIGEST OF SB 33 (Updated February 26, 2024 4:09 pm - DI 125) | |
| 8 | + | Citations Affected: IC 6-3.6. | |
| 9 | + | Synopsis: Distributions of public safety income tax revenue. Defines | |
| 10 | + | "courtroom costs". Provides that a county fiscal body may adopt an | |
| 11 | + | ordinance to impose a tax rate for: (1) in the case of a tax rate | |
| 12 | + | (Continued next page) | |
| 13 | + | Effective: Upon passage; July 1, 2024. | |
| 14 | + | Niemeyer, Dernulc, | |
| 15 | + | Randolph Lonnie M | |
| 16 | + | (HOUSE SPONSORS — SLAGER, OLTHOFF, AYLESWORTH) | |
| 17 | + | January 8, 2024, read first time and referred to Committee on Tax and Fiscal Policy. | |
| 18 | + | January 30, 2024, amended, reported favorably — Do Pass. | |
| 19 | + | February 1, 2024, read second time, amended, ordered engrossed. | |
| 20 | + | February 2, 2024, engrossed. | |
| 21 | + | February 5, 2024, technical correction pursuant to Rule 35(c). Read third time, passed. | |
| 22 | + | Yeas 48, nays 0. | |
| 23 | + | February 6, 2024, re-engrossed. | |
| 24 | + | HOUSE ACTION | |
| 25 | + | February 12, 2024, read first time and referred to Committee on Ways and Means. | |
| 26 | + | February 22, 2024, amended, reported — Do Pass. | |
| 27 | + | February 26, 2024, read second time, amended, ordered engrossed. | |
| 28 | + | ES 33—LS 6193/DI 120 Digest Continued | |
| 29 | + | adopted before January 1, 2024, county staff expenses of the state | |
| 30 | + | judicial system in the county; or (2) in the case of a tax rate adopted | |
| 31 | + | after December 31, 2023, courtroom costs of the state judicial system | |
| 32 | + | in the county. Provides that the revenue shall be used by the county: (1) | |
| 33 | + | in the case of the tax rate adopted before January 1, 2024, only for | |
| 34 | + | paying for county staff expenses of the state judicial system in the | |
| 35 | + | county; and (2) in the case of a tax rate adopted after December 31, | |
| 36 | + | 2023, only for paying the courtroom costs of the state judicial system | |
| 37 | + | in the county. Provides that the local income tax revenue spent by each | |
| 38 | + | county may not comprise more than 50% of the county's total | |
| 39 | + | operational staffing expenses related to the courtroom costs of the state | |
| 40 | + | judicial system in any given year. Provides that a township fire | |
| 41 | + | department, volunteer fire department, fire protection territory, or fire | |
| 42 | + | protection district may apply to the county adopting body for a | |
| 43 | + | distribution of local income tax revenue that is allocated to public | |
| 44 | + | safety purposes. Requires the county adopting body to review certain | |
| 45 | + | submitted applications at a public hearing. | |
| 46 | + | ES 33—LS 6193/DI 120ES 33—LS 6193/DI 120 Reprinted | |
| 47 | + | February 27, 2024 | |
| 1 | 48 | Second Regular Session of the 123rd General Assembly (2024) | |
| 2 | 49 | PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana | |
| 3 | 50 | Constitution) is being amended, the text of the existing provision will appear in this style type, | |
| 4 | 51 | additions will appear in this style type, and deletions will appear in this style type. | |
| 5 | 52 | Additions: Whenever a new statutory provision is being enacted (or a new constitutional | |
| 6 | 53 | provision adopted), the text of the new provision will appear in this style type. Also, the | |
| 7 | 54 | word NEW will appear in that style type in the introductory clause of each SECTION that adds | |
| 8 | 55 | a new provision to the Indiana Code or the Indiana Constitution. | |
| 9 | 56 | Conflict reconciliation: Text in a statute in this style type or this style type reconciles conflicts | |
| 10 | 57 | between statutes enacted by the 2023 Regular Session of the General Assembly. | |
| 11 | - | SENATE ENROLLED ACT No. 33 | |
| 12 | - | AN ACT to amend the Indiana Code concerning taxation. | |
| 58 | + | ENGROSSED | |
| 59 | + | SENATE BILL No. 33 | |
| 60 | + | A BILL FOR AN ACT to amend the Indiana Code concerning | |
| 61 | + | taxation. | |
| 13 | 62 | Be it enacted by the General Assembly of the State of Indiana: | |
| 14 | - | SECTION 1. IC 6-3.6-6-2.9, AS ADDED BY P.L.193-2023, | |
| 63 | + | 1 SECTION 1. IC 6-3.6-6-2.9, AS ADDED BY P.L.193-2023, | |
| 64 | + | 2 SECTION 2, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE | |
| 65 | + | 3 UPON PASSAGE]: Sec. 2.9. (a) For purposes of this section, | |
| 66 | + | 4 "courtroom costs" includes staffing costs only for the court | |
| 67 | + | 5 reporter, court bailiff, or court administrator. | |
| 68 | + | 6 (b) A county fiscal body may adopt an ordinance to impose a tax | |
| 69 | + | 7 rate for: | |
| 70 | + | 8 (1) in the case of a tax rate adopted under this section before | |
| 71 | + | 9 January 1, 2024, county staff expenses of the state judicial | |
| 72 | + | 10 system in the county; or | |
| 73 | + | 11 (2) in the case of a tax rate adopted under this section after | |
| 74 | + | 12 December 31, 2023, courtroom costs of the state judicial | |
| 75 | + | 13 system in the county. | |
| 76 | + | 14 The tax rate must be in increments of one-hundredth of one percent | |
| 77 | + | 15 (0.01%) and may not exceed two-tenths of one percent (0.2%). The tax | |
| 78 | + | 16 rate may not be in effect for more than twenty-five (25) years. | |
| 79 | + | 17 (b) (c) The revenue generated by a tax rate imposed under this | |
| 80 | + | ES 33—LS 6193/DI 120 2 | |
| 81 | + | 1 section must be distributed directly to the county before the remainder | |
| 82 | + | 2 of the expenditure rate revenue is distributed. The revenue shall be | |
| 83 | + | 3 maintained in a separate dedicated county fund. The revenue shall be | |
| 84 | + | 4 and used by the county: | |
| 85 | + | 5 (1) in the case of a tax rate adopted under this section before | |
| 86 | + | 6 January 1, 2024, only for paying for county staff expenses of the | |
| 87 | + | 7 state judicial system in the county; and | |
| 88 | + | 8 (2) in the case of a tax rate adopted under this section after | |
| 89 | + | 9 December 31, 2023, only for paying the courtroom costs of the | |
| 90 | + | 10 state judicial system in the county. | |
| 91 | + | 11 (c) (d) This subsection applies to a tax rate adopted under | |
| 92 | + | 12 subsection (b)(1). The local income tax revenue budgeted and spent | |
| 93 | + | 13 under this section by each county may not comprise more than fifty | |
| 94 | + | 14 percent (50%) of the county's total budgeted operational staffing | |
| 95 | + | 15 expenses related to the state judicial system in any given year. | |
| 96 | + | 16 (e) This subsection applies to a tax rate adopted under | |
| 97 | + | 17 subsection (b)(2). The local income tax revenue spent under this | |
| 98 | + | 18 section by each county may not comprise more than fifty percent | |
| 99 | + | 19 (50%) of the county's total operational staffing expenses related to | |
| 100 | + | 20 the courtroom costs of the state judicial system in any given year. | |
| 101 | + | 21 (d) (f) Counties that enact an ordinance to impose a tax rate under | |
| 102 | + | 22 this section shall annually report the following information for the prior | |
| 103 | + | 23 calendar year by May 1 to the justice reinvestment advisory council | |
| 104 | + | 24 established by IC 33-38-9.5-2: | |
| 105 | + | 25 (1) The types of court positions paid with local income tax | |
| 106 | + | 26 revenue generated by this section. | |
| 107 | + | 27 (2) The number of court positions by type paid for with local | |
| 108 | + | 28 income tax revenue generated by this section. | |
| 109 | + | 29 (3) The average salary by type of court position paid for with local | |
| 110 | + | 30 income tax revenue generated by this section. | |
| 111 | + | 31 (4) The county's total budgeted and actual staffing expenses or | |
| 112 | + | 32 courtroom costs, whichever is applicable, related to the state | |
| 113 | + | 33 judicial system. | |
| 114 | + | 34 (5) The county's portion of local income tax revenue that was | |
| 115 | + | 35 (A) budgeted for staffing expenses related to the state judicial | |
| 116 | + | 36 system; and | |
| 117 | + | 37 (B) actually spent on staffing expenses or courtroom costs, | |
| 118 | + | 38 whichever is applicable, related to the state judicial system. | |
| 119 | + | 39 (e) (g) The justice reinvestment advisory council shall annually | |
| 120 | + | 40 compile and report to the legislative council prior to July 1 of each year | |
| 121 | + | 41 the information required in subsection (d) (f) for each county. The | |
| 122 | + | 42 report must be in an electronic format under IC 5-14-6. | |
| 123 | + | ES 33—LS 6193/DI 120 3 | |
| 124 | + | 1 SECTION 2. IC 6-3.6-6-8, AS AMENDED BY P.L.236-2023, | |
| 125 | + | 2 SECTION 81, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE | |
| 126 | + | 3 JULY 1, 2024]: Sec. 8. (a) This section applies to the allocation of | |
| 127 | + | 4 additional revenue from a tax under this chapter to public safety | |
| 128 | + | 5 purposes. Funding dedicated for a PSAP under a former tax continues | |
| 129 | + | 6 to apply under this chapter until it is rescinded or modified. If funding | |
| 130 | + | 7 was not dedicated for a PSAP under a former tax, the adopting body | |
| 131 | + | 8 may adopt a resolution providing that all or part of the additional | |
| 132 | + | 9 revenue allocated to public safety is to be dedicated for a PSAP. The | |
| 133 | + | 10 resolution first applies in the following year and then thereafter until it | |
| 134 | + | 11 is rescinded or modified. Funding dedicated for a PSAP shall be | |
| 135 | + | 12 allocated and distributed as provided in IC 6-3.6-11-4. | |
| 136 | + | 13 (b) Except as provided in subsections (c) and (d), the amount of the | |
| 137 | + | 14 certified distribution that is allocated to public safety purposes, and | |
| 138 | + | 15 after making allocations under IC 6-3.6-11, shall be allocated to the | |
| 139 | + | 16 county and to each municipality in the county that is carrying out or | |
| 140 | + | 17 providing at least one (1) public safety purpose. For purposes of this | |
| 141 | + | 18 subsection, in the case of a consolidated city, the total property taxes | |
| 142 | + | 19 imposed by the consolidated city include the property taxes imposed by | |
| 143 | + | 20 the consolidated city and all special taxing districts (except for a public | |
| 144 | + | 21 library district, a public transportation corporation, and a health and | |
| 145 | + | 22 hospital corporation), and all special service districts. The amount | |
| 146 | + | 23 allocated under this subsection to a county or municipality is equal to | |
| 147 | + | 24 the result of: | |
| 148 | + | 25 (1) the amount of the remaining certified distribution that is | |
| 149 | + | 26 allocated to public safety purposes; multiplied by | |
| 150 | + | 27 (2) a fraction equal to: | |
| 151 | + | 28 (A) in the case of a county that initially imposed a rate for | |
| 152 | + | 29 public safety under IC 6-3.5-6 (repealed), the result of the total | |
| 153 | + | 30 property taxes imposed in the county by the county or | |
| 154 | + | 31 municipality for the calendar year preceding the distribution | |
| 155 | + | 32 year, divided by the sum of the total property taxes imposed in | |
| 156 | + | 33 the county by the county and each municipality in the county | |
| 157 | + | 34 that is entitled to a distribution under this section for that | |
| 158 | + | 35 calendar year; or | |
| 159 | + | 36 (B) in the case of a county that initially imposed a rate for | |
| 160 | + | 37 public safety under IC 6-3.5-1.1 (repealed) or a county that did | |
| 161 | + | 38 not impose a rate for public safety under either IC 6-3.5-1.1 | |
| 162 | + | 39 (repealed) or IC 6-3.5-6 (repealed), the result of the attributed | |
| 163 | + | 40 allocation amount of the county or municipality for the | |
| 164 | + | 41 calendar year preceding the distribution year, divided by the | |
| 165 | + | 42 sum of the attributed allocation amounts of the county and | |
| 166 | + | ES 33—LS 6193/DI 120 4 | |
| 167 | + | 1 each municipality in the county that is entitled to a distribution | |
| 168 | + | 2 under this section for that calendar year. | |
| 169 | + | 3 (c) A fire department, volunteer fire department, or emergency | |
| 170 | + | 4 medical services provider that: | |
| 171 | + | 5 (1) provides fire protection or emergency medical services within | |
| 172 | + | 6 the county; and | |
| 173 | + | 7 (2) is operated by or serves a political subdivision that is not | |
| 174 | + | 8 otherwise entitled to receive a distribution of tax revenue under | |
| 175 | + | 9 this section; | |
| 176 | + | 10 may, before July 1 of a year, apply to the adopting body for a | |
| 177 | + | 11 distribution of tax revenue under this section during the following | |
| 178 | + | 12 calendar year. The adopting body shall review an application submitted | |
| 179 | + | 13 under this subsection. and may, before September 1 of a year, | |
| 180 | + | 14 However, after giving notice under IC 5-3-1, the adopting body | |
| 181 | + | 15 shall review an application by a township that provided fire | |
| 182 | + | 16 protection or emergency medical services in the most recent | |
| 183 | + | 17 calendar year and imposed a property tax levy for the provision of | |
| 184 | + | 18 fire protection or emergency medical services within the county in | |
| 185 | + | 19 the most recent calendar year at a public hearing. The adopting | |
| 186 | + | 20 body may review multiple applications submitted under this | |
| 187 | + | 21 subsection at one (1) public hearing. If applicable, a township shall | |
| 188 | + | 22 present and explain its application at the public hearing. Not later | |
| 189 | + | 23 than ten (10) days after the public hearing, if applicable, but before | |
| 190 | + | 24 September 1 of a year, the adopting body may adopt a resolution | |
| 191 | + | 25 requiring that one (1) or more of the applicants shall receive a specified | |
| 192 | + | 26 amount of the tax revenue to be distributed under this section during | |
| 193 | + | 27 the following calendar year. The adopting body shall provide a copy of | |
| 194 | + | 28 the resolution to the county auditor and the department of local | |
| 195 | + | 29 government finance not more than fifteen (15) days after the resolution | |
| 196 | + | 30 is adopted. A resolution adopted under this subsection and provided in | |
| 197 | + | 31 a timely manner to the county auditor and the department applies only | |
| 198 | + | 32 to distributions in the following calendar year. Any amount of tax | |
| 199 | + | 33 revenue distributed under this subsection to a fire department, | |
| 200 | + | 34 volunteer fire department, or emergency medical services provider | |
| 201 | + | 35 shall be distributed before the remainder of the tax revenue is allocated | |
| 202 | + | 36 under subsection (b). | |
| 203 | + | 37 (d) A township fire department, volunteer fire department, fire | |
| 204 | + | 38 protection territory, or fire protection district that: | |
| 205 | + | 39 (1) provides fire protection or emergency medical services | |
| 206 | + | 40 within a county; and | |
| 207 | + | 41 (2) is operated by or serves a political subdivision; | |
| 208 | + | 42 may, before July 1 of a year, apply to the adopting body for a | |
| 209 | + | ES 33—LS 6193/DI 120 5 | |
| 210 | + | 1 distribution of tax revenue under this section during the following | |
| 211 | + | 2 calendar year. The adopting body shall review an application | |
| 212 | + | 3 submitted under this subsection. However, after giving notice | |
| 213 | + | 4 under IC 5-3-1, the adopting body shall review an application | |
| 214 | + | 5 submitted by a township that provided fire protection or | |
| 215 | + | 6 emergency medical services in the most recent calendar year and | |
| 216 | + | 7 that imposed a property tax levy for the provision of fire protection | |
| 217 | + | 8 or emergency medical services within the county in the most recent | |
| 218 | + | 9 calendar year at a public hearing. The adopting body may review | |
| 219 | + | 10 multiple applications submitted under this subsection at one (1) | |
| 220 | + | 11 public hearing. If applicable, a township shall present and explain | |
| 221 | + | 12 its application at the public hearing. From the amount of the certified | |
| 222 | + | 13 distribution that is allocated to public safety purposes, and after making | |
| 223 | + | 14 allocations under IC 6-3.6-11, the adopting body may adopt a | |
| 224 | + | 15 resolution that one (1) or more township fire departments, volunteer | |
| 225 | + | 16 fire departments, fire protection territories, or fire protection districts | |
| 226 | + | 17 shall receive an amount of the tax revenue to be distributed under this | |
| 227 | + | 18 section during the following calendar year up to the amount of revenue | |
| 228 | + | 19 one hundred percent (100%) of the revenue collected from that | |
| 229 | + | 20 portion of the tax rate imposed for allocations for public safety | |
| 230 | + | 21 purposes that does not exceed a rate of five one-hundredths of one | |
| 231 | + | 22 percent (0.05%). that is attributable to five one-hundredths of one | |
| 232 | + | 23 percent (0.05%) of the tax rate imposed for allocations to public safety | |
| 233 | + | 24 purposes. A resolution adopted under this subsection must include | |
| 234 | + | 25 information on the service area for each township fire department, | |
| 235 | + | 26 volunteer fire department, fire protection territory, or fire protection | |
| 236 | + | 27 district, as applicable. Any distribution under this subsection must be | |
| 237 | + | 28 based on the assessed value of real property, not including land, that is | |
| 238 | + | 29 served by each township fire department, volunteer fire department, | |
| 239 | + | 30 fire protection territory, or fire protection district, as applicable. The | |
| 240 | + | 31 adopting body shall provide a copy of the resolution to the county | |
| 241 | + | 32 auditor and the department of local government finance not more than | |
| 242 | + | 33 fifteen (15) days after the resolution is adopted. A resolution adopted | |
| 243 | + | 34 under this subsection and provided in a timely manner to the county | |
| 244 | + | 35 auditor and the department applies only to distributions in the | |
| 245 | + | 36 following calendar year. Any amount of tax revenue distributed under | |
| 246 | + | 37 this subsection to a township fire department, volunteer fire | |
| 247 | + | 38 department, fire protection territory, or fire protection district, as | |
| 248 | + | 39 applicable, shall be distributed before the remainder of the tax revenue | |
| 249 | + | 40 is allocated under subsection (b). | |
| 250 | + | 41 SECTION 3. An emergency is declared for this act. | |
| 251 | + | ES 33—LS 6193/DI 120 6 | |
| 252 | + | COMMITTEE REPORT | |
| 253 | + | Madam President: The Senate Committee on Tax and Fiscal Policy, | |
| 254 | + | to which was referred Senate Bill No. 33, has had the same under | |
| 255 | + | consideration and begs leave to report the same back to the Senate with | |
| 256 | + | the recommendation that said bill be AMENDED as follows: | |
| 257 | + | Page 1, between the enacting clause and line 1, begin a new | |
| 258 | + | paragraph and insert: | |
| 259 | + | "SECTION 1. IC 6-3.6-6-2.9, AS ADDED BY P.L.193-2023, | |
| 260 | + | SECTION 2, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE | |
| 261 | + | UPON PASSAGE]: Sec. 2.9. (a) For purposes of this section, | |
| 262 | + | "courtroom costs" includes staffing costs only for the court | |
| 263 | + | reporter, court bailiff, or court administrator. | |
| 264 | + | (b) A county fiscal body may adopt an ordinance to impose a tax | |
| 265 | + | rate for county staff expenses courtroom costs of the state judicial | |
| 266 | + | system in the county. The tax rate must be in increments of | |
| 267 | + | one-hundredth of one percent (0.01%) and may not exceed two-tenths | |
| 268 | + | of one percent (0.2%). The tax rate may not be in effect for more than | |
| 269 | + | twenty-five (25) years. | |
| 270 | + | (b) (c) The revenue generated by a tax rate imposed under this | |
| 271 | + | section must be distributed directly to the county before the remainder | |
| 272 | + | of the expenditure rate revenue is distributed. The revenue shall be | |
| 273 | + | maintained in a separate dedicated county fund and used by the county | |
| 274 | + | only for paying for county staff expenses courtroom costs of the state | |
| 275 | + | judicial system in the county. | |
| 276 | + | (c) (d) The local income tax revenue budgeted and spent under this | |
| 277 | + | section by each county may not comprise more than fifty percent (50%) | |
| 278 | + | of the county's total budgeted operational staffing expenses related to | |
| 279 | + | the courtroom costs of the state judicial system in any given year. | |
| 280 | + | (d) (e) Counties that enact an ordinance to impose a tax rate under | |
| 281 | + | this section shall annually report the following information for the prior | |
| 282 | + | calendar year by May 1 to the justice reinvestment advisory council | |
| 283 | + | established by IC 33-38-9.5-2: | |
| 284 | + | (1) The types of court positions paid with local income tax | |
| 285 | + | revenue generated by this section. | |
| 286 | + | (2) The number of court positions by type paid for with local | |
| 287 | + | income tax revenue generated by this section. | |
| 288 | + | (3) The average salary by type of court position paid for with local | |
| 289 | + | income tax revenue generated by this section. | |
| 290 | + | (4) The county's total budgeted and actual staffing expenses | |
| 291 | + | courtroom costs related to the state judicial system. | |
| 292 | + | (5) The county's portion of local income tax revenue that was | |
| 293 | + | ES 33—LS 6193/DI 120 7 | |
| 294 | + | (A) budgeted for staffing expenses related to the state judicial | |
| 295 | + | system; and | |
| 296 | + | (B) actually spent on staffing expenses. courtroom costs | |
| 297 | + | related to the state judicial system. | |
| 298 | + | (e) (f) The justice reinvestment advisory council shall annually | |
| 299 | + | compile and report to the legislative council prior to July 1 of each year | |
| 300 | + | the information required in subsection (d) for each county. The report | |
| 301 | + | must be in an electronic format under IC 5-14-6.". | |
| 302 | + | Page 3, line 4, delete "shall" and insert "may". | |
| 303 | + | Page 4, line 10, strike "and" and insert "the county adopting body". | |
| 304 | + | Page 4, line 10, reset in roman "may,". | |
| 305 | + | Page 4, line 11, delete "the county adopting body shall". | |
| 306 | + | Page 6, after line 40, begin a new paragraph and insert: | |
| 307 | + | "SECTION 4. An emergency is declared for this act.". | |
| 308 | + | Renumber all SECTIONS consecutively. | |
| 309 | + | and when so amended that said bill do pass. | |
| 310 | + | (Reference is to SB 33 as introduced.) | |
| 311 | + | HOLDMAN, Chairperson | |
| 312 | + | Committee Vote: Yeas 11, Nays 0. | |
| 313 | + | _____ | |
| 314 | + | SENATE MOTION | |
| 315 | + | Madam President: I move that Senate Bill 33 be amended to read as | |
| 316 | + | follows: | |
| 317 | + | Page 1, delete lines 1 through 17, begin a new paragraph and insert: | |
| 318 | + | "SECTION 1. IC 6-3.6-6-2.9, AS ADDED BY P.L.193-2023, | |
| 15 | 319 | SECTION 2, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE | |
| 16 | 320 | UPON PASSAGE]: Sec. 2.9. (a) For purposes of this section, | |
| 17 | 321 | "courtroom costs" includes staffing costs only for the court | |
| 18 | 322 | reporter, court bailiff, or court administrator. | |
| 19 | 323 | (b) A county fiscal body may adopt an ordinance to impose a tax | |
| 20 | 324 | rate for: | |
| 21 | 325 | (1) in the case of a tax rate adopted under this section before | |
| 22 | 326 | January 1, 2024, county staff expenses of the state judicial | |
| 23 | 327 | system in the county; or | |
| 24 | - | (2) in the case | |
| 328 | + | (2) in the case or a tax rate adopted under this section after | |
| 25 | 329 | December 31, 2023, courtroom costs of the state judicial | |
| 26 | 330 | system in the county. | |
| 331 | + | ES 33—LS 6193/DI 120 8 | |
| 27 | 332 | The tax rate must be in increments of one-hundredth of one percent | |
| 28 | 333 | (0.01%) and may not exceed two-tenths of one percent (0.2%). The tax | |
| 29 | 334 | rate may not be in effect for more than twenty-five (25) years. | |
| 30 | 335 | (b) (c) The revenue generated by a tax rate imposed under this | |
| 31 | 336 | section must be distributed directly to the county before the remainder | |
| 32 | 337 | of the expenditure rate revenue is distributed. The revenue shall be | |
| 33 | 338 | maintained in a separate dedicated county fund. The revenue shall be | |
| 34 | 339 | and used by the county: | |
| 35 | 340 | (1) in the case of a tax rate adopted under this section before | |
| 36 | 341 | January 1, 2024, only for paying for county staff expenses of the | |
| 37 | - | SEA 33 — Concur 2 | |
| 38 | 342 | state judicial system in the county; and | |
| 39 | 343 | (2) in the case of a tax rate adopted under this section after | |
| 40 | 344 | December 31, 2023, only for paying the courtroom costs of the | |
| 41 | 345 | state judicial system in the county. | |
| 42 | 346 | (c) (d) This subsection applies to a tax rate adopted under | |
| 43 | 347 | subsection (b)(1). The local income tax revenue budgeted and spent | |
| 44 | 348 | under this section by each county may not comprise more than fifty | |
| 45 | 349 | percent (50%) of the county's total budgeted operational staffing | |
| 46 | 350 | expenses related to the state judicial system in any given year. | |
| 47 | 351 | (e) This subsection applies to a tax rate adopted under | |
| 48 | 352 | subsection (b)(2). The local income tax revenue spent under this | |
| 49 | 353 | section by each county may not comprise more than fifty percent | |
| 50 | 354 | (50%) of the county's total operational staffing expenses related to | |
| 51 | 355 | the courtroom costs of the state judicial system in any given year. | |
| 52 | 356 | (d) (f) Counties that enact an ordinance to impose a tax rate under | |
| 53 | 357 | this section shall annually report the following information for the prior | |
| 54 | 358 | calendar year by May 1 to the justice reinvestment advisory council | |
| 55 | 359 | established by IC 33-38-9.5-2: | |
| 56 | 360 | (1) The types of court positions paid with local income tax | |
| 57 | 361 | revenue generated by this section. | |
| 58 | 362 | (2) The number of court positions by type paid for with local | |
| 59 | 363 | income tax revenue generated by this section. | |
| 60 | 364 | (3) The average salary by type of court position paid for with local | |
| 61 | 365 | income tax revenue generated by this section. | |
| 62 | 366 | (4) The county's total budgeted and actual staffing expenses or | |
| 63 | 367 | courtroom costs, whichever is applicable, related to the state | |
| 64 | 368 | judicial system. | |
| 65 | 369 | (5) The county's portion of local income tax revenue that was | |
| 66 | 370 | (A) budgeted for staffing expenses related to the state judicial | |
| 67 | 371 | system; and | |
| 68 | 372 | (B) actually spent on staffing expenses or courtroom costs, | |
| 69 | 373 | whichever is applicable, related to the state judicial system. | |
| 374 | + | ES 33—LS 6193/DI 120 9 | |
| 70 | 375 | (e) (g) The justice reinvestment advisory council shall annually | |
| 71 | 376 | compile and report to the legislative council prior to July 1 of each year | |
| 72 | 377 | the information required in subsection (d) (f) for each county. The | |
| 73 | - | report must be in an electronic format under IC 5-14-6. | |
| 74 | - | SECTION 2. IC 6-3.6-6-8, AS AMENDED BY P.L.236-2023, | |
| 378 | + | report must be in an electronic format under IC 5-14-6.". | |
| 379 | + | Page 2, delete lines 1 through 25. | |
| 380 | + | (Reference is to SB 33 as printed January 31, 2024.) | |
| 381 | + | HOLDMAN | |
| 382 | + | _____ | |
| 383 | + | COMMITTEE REPORT | |
| 384 | + | Madam President: The Senate Committee on Rules and Legislative | |
| 385 | + | Procedure reports that pursuant to Senate Rule 35(c), the following | |
| 386 | + | technical corrections are to be made to Engrossed Senate Bill 33: | |
| 387 | + | Page 1, line 11, delete "or" and insert "of". | |
| 388 | + | (Reference is to ESB 33 as reprinted February 2, 2024.) | |
| 389 | + | BRAY | |
| 390 | + | _____ | |
| 391 | + | COMMITTEE REPORT | |
| 392 | + | Mr. Speaker: Your Committee on Ways and Means, to which was | |
| 393 | + | referred Senate Bill 33, has had the same under consideration and begs | |
| 394 | + | leave to report the same back to the House with the recommendation | |
| 395 | + | that said bill be amended as follows: | |
| 396 | + | Page 2, after line 42, begin a new paragraph and insert: | |
| 397 | + | "SECTION 2. IC 6-3.6-6-8, AS AMENDED BY P.L.236-2023, | |
| 75 | 398 | SECTION 81, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE | |
| 76 | 399 | JULY 1, 2024]: Sec. 8. (a) This section applies to the allocation of | |
| 77 | 400 | additional revenue from a tax under this chapter to public safety | |
| 78 | 401 | purposes. Funding dedicated for a PSAP under a former tax continues | |
| 79 | 402 | to apply under this chapter until it is rescinded or modified. If funding | |
| 80 | - | SEA 33 — Concur 3 | |
| 81 | 403 | was not dedicated for a PSAP under a former tax, the adopting body | |
| 82 | 404 | may adopt a resolution providing that all or part of the additional | |
| 83 | 405 | revenue allocated to public safety is to be dedicated for a PSAP. The | |
| 84 | 406 | resolution first applies in the following year and then thereafter until it | |
| 85 | 407 | is rescinded or modified. Funding dedicated for a PSAP shall be | |
| 86 | 408 | allocated and distributed as provided in IC 6-3.6-11-4. | |
| 409 | + | ES 33—LS 6193/DI 120 10 | |
| 87 | 410 | (b) Except as provided in subsections (c) and (d), the amount of the | |
| 88 | 411 | certified distribution that is allocated to public safety purposes, and | |
| 89 | 412 | after making allocations under IC 6-3.6-11, shall be allocated to the | |
| 90 | 413 | county and to each municipality in the county that is carrying out or | |
| 91 | 414 | providing at least one (1) public safety purpose. For purposes of this | |
| 92 | 415 | subsection, in the case of a consolidated city, the total property taxes | |
| 93 | 416 | imposed by the consolidated city include the property taxes imposed by | |
| 94 | 417 | the consolidated city and all special taxing districts (except for a public | |
| 95 | 418 | library district, a public transportation corporation, and a health and | |
| 96 | 419 | hospital corporation), and all special service districts. The amount | |
| 97 | 420 | allocated under this subsection to a county or municipality is equal to | |
| 98 | 421 | the result of: | |
| 99 | 422 | (1) the amount of the remaining certified distribution that is | |
| 100 | 423 | allocated to public safety purposes; multiplied by | |
| 101 | 424 | (2) a fraction equal to: | |
| 102 | 425 | (A) in the case of a county that initially imposed a rate for | |
| 103 | 426 | public safety under IC 6-3.5-6 (repealed), the result of the total | |
| 104 | 427 | property taxes imposed in the county by the county or | |
| 105 | 428 | municipality for the calendar year preceding the distribution | |
| 106 | 429 | year, divided by the sum of the total property taxes imposed in | |
| 107 | 430 | the county by the county and each municipality in the county | |
| 108 | 431 | that is entitled to a distribution under this section for that | |
| 109 | 432 | calendar year; or | |
| 110 | 433 | (B) in the case of a county that initially imposed a rate for | |
| 111 | 434 | public safety under IC 6-3.5-1.1 (repealed) or a county that did | |
| 112 | 435 | not impose a rate for public safety under either IC 6-3.5-1.1 | |
| 113 | 436 | (repealed) or IC 6-3.5-6 (repealed), the result of the attributed | |
| 114 | 437 | allocation amount of the county or municipality for the | |
| 115 | 438 | calendar year preceding the distribution year, divided by the | |
| 116 | 439 | sum of the attributed allocation amounts of the county and | |
| 117 | 440 | each municipality in the county that is entitled to a distribution | |
| 118 | 441 | under this section for that calendar year. | |
| 119 | 442 | (c) A fire department, volunteer fire department, or emergency | |
| 120 | 443 | medical services provider that: | |
| 121 | 444 | (1) provides fire protection or emergency medical services within | |
| 122 | 445 | the county; and | |
| 123 | - | SEA 33 — Concur 4 | |
| 124 | 446 | (2) is operated by or serves a political subdivision that is not | |
| 125 | 447 | otherwise entitled to receive a distribution of tax revenue under | |
| 126 | 448 | this section; | |
| 127 | 449 | may, before July 1 of a year, apply to the adopting body for a | |
| 128 | 450 | distribution of tax revenue under this section during the following | |
| 129 | 451 | calendar year. The adopting body shall review an application submitted | |
| 452 | + | ES 33—LS 6193/DI 120 11 | |
| 130 | 453 | under this subsection. and may, before September 1 of a year, | |
| 131 | 454 | However, after giving notice under IC 5-3-1, the adopting body | |
| 132 | 455 | shall review an application by a township that provided fire | |
| 133 | 456 | protection or emergency medical services in the most recent | |
| 134 | 457 | calendar year and imposed a property tax levy for the provision of | |
| 135 | 458 | fire protection or emergency medical services within the county in | |
| 136 | 459 | the most recent calendar year at a public hearing. The adopting | |
| 137 | 460 | body may review multiple applications submitted under this | |
| 138 | 461 | subsection at one (1) public hearing. If applicable, a township shall | |
| 139 | 462 | present and explain its application at the public hearing. Not later | |
| 140 | 463 | than ten (10) days after the public hearing, if applicable, but before | |
| 141 | 464 | September 1 of a year, the adopting body may adopt a resolution | |
| 142 | 465 | requiring that one (1) or more of the applicants shall receive a specified | |
| 143 | 466 | amount of the tax revenue to be distributed under this section during | |
| 144 | 467 | the following calendar year. The adopting body shall provide a copy of | |
| 145 | 468 | the resolution to the county auditor and the department of local | |
| 146 | 469 | government finance not more than fifteen (15) days after the resolution | |
| 147 | 470 | is adopted. A resolution adopted under this subsection and provided in | |
| 148 | 471 | a timely manner to the county auditor and the department applies only | |
| 149 | 472 | to distributions in the following calendar year. Any amount of tax | |
| 150 | 473 | revenue distributed under this subsection to a fire department, | |
| 151 | 474 | volunteer fire department, or emergency medical services provider | |
| 152 | 475 | shall be distributed before the remainder of the tax revenue is allocated | |
| 153 | 476 | under subsection (b). | |
| 154 | 477 | (d) A township fire department, volunteer fire department, fire | |
| 155 | 478 | protection territory, or fire protection district that: | |
| 156 | 479 | (1) provides fire protection or emergency medical services | |
| 157 | 480 | within a county; and | |
| 158 | 481 | (2) is operated by or serves a political subdivision; | |
| 159 | 482 | may, before July 1 of a year, apply to the adopting body for a | |
| 160 | 483 | distribution of tax revenue under this section during the following | |
| 161 | 484 | calendar year. The adopting body shall review an application | |
| 162 | 485 | submitted under this subsection. However, after giving notice | |
| 163 | 486 | under IC 5-3-1, the adopting body shall review an application | |
| 164 | 487 | submitted by a township that provided fire protection or | |
| 165 | 488 | emergency medical services in the most recent calendar year and | |
| 166 | - | SEA 33 — Concur 5 | |
| 167 | 489 | that imposed a property tax levy for the provision of fire protection | |
| 168 | 490 | or emergency medical services within the county in the most recent | |
| 169 | 491 | calendar year at a public hearing. The adopting body may review | |
| 170 | 492 | multiple applications submitted under this subsection at one (1) | |
| 171 | 493 | public hearing. If applicable, a township shall present and explain | |
| 172 | 494 | its application at the public hearing. From the amount of the certified | |
| 495 | + | ES 33—LS 6193/DI 120 12 | |
| 173 | 496 | distribution that is allocated to public safety purposes, and after making | |
| 174 | 497 | allocations under IC 6-3.6-11, the adopting body may adopt a | |
| 175 | 498 | resolution that one (1) or more township fire departments, volunteer | |
| 176 | 499 | fire departments, fire protection territories, or fire protection districts | |
| 177 | 500 | shall receive an amount of the tax revenue to be distributed under this | |
| 178 | 501 | section during the following calendar year up to the amount of revenue | |
| 179 | - | one hundred percent (100%) of the revenue collected from that | |
| 180 | - | portion of the tax rate imposed for allocations for public safety | |
| 181 | - | purposes that does not exceed a rate of five one-hundredths of one | |
| 182 | - | percent (0.05%). that is attributable to five one-hundredths of one | |
| 183 | - | percent (0.05%) of the tax rate imposed for allocations to public safety | |
| 184 | - | purposes. A resolution adopted under this subsection must include | |
| 185 | - | information on the service area for each township fire department, | |
| 502 | + | that is attributable to five one-hundredths of one percent (0.05%) of the | |
| 503 | + | tax rate imposed for allocations to public safety purposes. A resolution | |
| 504 | + | adopted under this subsection must include information on the service | |
| 505 | + | area for each township fire department, volunteer fire department, fire | |
| 506 | + | protection territory, or fire protection district, as applicable. Any | |
| 507 | + | distribution under this subsection must be based on the assessed value | |
| 508 | + | of real property, not including land, that is served by each township fire | |
| 509 | + | department, volunteer fire department, fire protection territory, or fire | |
| 510 | + | protection district, as applicable. The adopting body shall provide a | |
| 511 | + | copy of the resolution to the county auditor and the department of local | |
| 512 | + | government finance not more than fifteen (15) days after the resolution | |
| 513 | + | is adopted. A resolution adopted under this subsection and provided in | |
| 514 | + | a timely manner to the county auditor and the department applies only | |
| 515 | + | to distributions in the following calendar year. Any amount of tax | |
| 516 | + | revenue distributed under this subsection to a township fire department, | |
| 186 | 517 | volunteer fire department, fire protection territory, or fire protection | |
| 187 | - | district, as applicable. Any distribution under this subsection must be | |
| 188 | - | based on the assessed value of real property, not including land, that is | |
| 189 | - | served by each township fire department, volunteer fire department, | |
| 190 | - | fire protection territory, or fire protection district, as applicable. The | |
| 191 | - | adopting body shall provide a copy of the resolution to the county | |
| 192 | - | auditor and the department of local government finance not more than | |
| 193 | - | fifteen (15) days after the resolution is adopted. A resolution adopted | |
| 194 | - | under this subsection and provided in a timely manner to the county | |
| 195 | - | auditor and the department applies only to distributions in the | |
| 196 | - | following calendar year. Any amount of tax revenue distributed under | |
| 197 | - | this subsection to a township fire department, volunteer fire | |
| 198 | - | department, fire protection territory, or fire protection district, as | |
| 199 | - | applicable, shall be distributed before the remainder of the tax revenue | |
| 200 | - | is allocated under subsection (b). | |
| 201 | - | SECTION 3. An emergency is declared for this act. | |
| 202 | - | SEA 33 — Concur President of the Senate | |
| 203 | - | President Pro Tempore | |
| 204 | - | Speaker of the House of Representatives | |
| 205 | - | Governor of the State of Indiana | |
| 206 | - | Date: Time: | |
| 207 | - | SEA 33 — Concur | |
| 518 | + | district, as applicable, shall be distributed before the remainder of the | |
| 519 | + | tax revenue is allocated under subsection (b).". | |
| 520 | + | Delete pages 3 through 7. | |
| 521 | + | Page 8, delete lines 1 through 15. | |
| 522 | + | Renumber all SECTIONS consecutively. | |
| 523 | + | and when so amended that said bill do pass. | |
| 524 | + | (Reference is to SB 33 as printed February 6, 2024.) | |
| 525 | + | THOMPSON | |
| 526 | + | Committee Vote: yeas 21, nays 0. | |
| 527 | + | _____ | |
| 528 | + | HOUSE MOTION | |
| 529 | + | Mr. Speaker: I move that Engrossed Senate Bill 33 be amended to | |
| 530 | + | read as follows: | |
| 531 | + | Page 5, line 18, strike "the amount of revenue" and insert "one | |
| 532 | + | hundred percent (100%) of the revenue collected from that portion | |
| 533 | + | ES 33—LS 6193/DI 120 13 | |
| 534 | + | of the tax rate imposed for allocations for public safety purposes | |
| 535 | + | that does not exceed a rate of five one-hundredths of one percent | |
| 536 | + | (0.05%).". | |
| 537 | + | Page 5, strike line 19. | |
| 538 | + | Page 5, line 20, strike "tax rate imposed for allocations to public | |
| 539 | + | safety purposes.". | |
| 540 | + | (Reference is to ESB 33 as printed February 22, 2024.) | |
| 541 | + | THOMPSON | |
| 542 | + | ES 33—LS 6193/DI 120 |