LEGISLATIVE SERVICES AGENCY
OFFICE OF FISCAL AND MANAGEMENT ANALYSIS
200 W. Washington St., Suite 301
Indianapolis, IN 46204
(317) 233-0696
iga.in.gov
FISCAL IMPACT STATEMENT
LS 6693 NOTE PREPARED: Dec 26, 2023
BILL NUMBER: SB 146 BILL AMENDED:
SUBJECT: Youth Employment.
FIRST AUTHOR: Sen. Rogers BILL STATUS: As Introduced
FIRST SPONSOR:
FUNDS AFFECTED: GENERAL IMPACT: State & Local
XDEDICATED
FEDERAL
Summary of Legislation: The bill allows a person who is at least 18 years of age to ring up a sale of
alcoholic beverages in the course of the person's employment. It allows a waiter, waitress, or server who is
at least 18 years of age to serve alcoholic beverages in a dining room of a restaurant or hotel under certain
conditions. It also provides an exemption from the employment of minors law for a legal entity in which a
parent of the employed minor or a person standing in place of the parent has an ownership interest. (Under
current law, the exemption applies to a legal entity whose ownership is limited to the parent or a person
standing in place of the parent.)
The bill changes certain hour and time restrictions for the employment of a minor who is 14 or 15 years of
age. It allows, under certain conditions, the Department of Labor to grant a waiver from the restrictions on
hazardous occupations for an apprentice or a student-learner who is 16 or 17 years of age. It requires an
employer to update certain information regarding the employment of minors. The bill also provides immunity
from civil liability to an employer that employs a student in a work based learning course.
Effective Date: July 1, 2024.
Explanation of State Expenditures: The Department of Labor’s Bureau of Youth Employment will have
increased workload and/or expenses to provide waivers to apprentices working in hazardous occupations and
adopt and amend rules related to youth employment. The agency also educates employers about child labor
laws, and may have increased workload to inform employers about the changes to Indiana child labor laws.
Expenses for enforcing child labor laws are paid from the Labor Education and Youth Employment Fund.
Additional Information - The bill allows minors to work during hours and apprentices to work in certain
SB 146 1 hazardous occupations which are not allowed under federal regulations for child labor law. In cases where
federal law is more protective than state law, federal law still applies.
Explanation of State Revenues: The bill reduces the potential for revenue associated with civil actions
against employers of worked-based learning students and the collection of court fees and fines from any
related court actions.
Explanation of Local Expenditures:
Explanation of Local Revenues: The bill reduces the potential for local governments to receive court fee
revenue associated with civil court actions against employers of worked-based learning students.
State Agencies Affected: Department of Labor.
Local Agencies Affected:
Information Sources: Department of Labor; Legislative Services Agency. Indiana Handbook of Taxes,
Revenues, and Appropriations, FY 2023; U.S. Department of Labor. FLSA - Child Labor Rules Advisor.
https://webapps.dol.gov/elaws/whd/flsa/cl/exemptions.asp ; U.S. Department of Labor. (2016, December).
Fact Sheet #43: Child Labor Provisions of the Fair Labor Standards Act (FLSA) for Nonagricultural
Occupations. https://www.dol.gov/agencies/whd/fact-sheets/43-child-labor-non-agriculture
Fiscal Analyst: Camille Tesch, 317-232-5293.
SB 146 2