Indiana 2025 Regular Session

Indiana House Bill HB1270 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. 1270
4	4	_____
5	5	DIGEST OF INTRODUCED BILL
6	6	Citations Affected: IC 6-8.1-3-29.
7	7	Synopsis: State revenue and expenditure information. Requires the
8	8	department of state revenue (department) to, within a reasonable time
9	9	after the filing of an Indiana tax return by a taxpayer, issue a letter in
10	10	hard copy form to every taxpayer who: (1) filed an Indiana tax return
11	11	for the previous taxable year; and (2) had a state tax liability of at least
12	12	$1 for the previous taxable year. Provides that the letter must not
13	13	exceed two pages and must include: (1) the amount of total state
14	14	income tax the taxpayer remitted for the previous taxable year; (2)
15	15	information regarding any change to the state income tax rate that
16	16	occurred over the previous two taxable years; (3) a summary,
17	17	categorized by revenue source, of income tax revenues received by the
18	18	state during the previous taxable year; (4) a summary, categorized by
19	19	expenditure type, of expenditures funded by income tax revenues
20	20	during the previous taxable year; (5) a proportional categorized
21	21	breakdown showing an estimate of how the taxpayer's income tax
22	22	dollars remitted for the previous taxable year were or will be spent; and
23	23	(6) any other objective information the department determines
24	24	appropriate in helping to educate the taxpayer about the state's budget,
25	25	spending, or fiscal wellness. Requires the state comptroller to provide
26	26	the department assistance with any data or records necessary for the
27	27	department to prepare the letter.
28	28	Effective: July 1, 2025.
29	29	Ireland, Shonkwiler
30	30	January 13, 2025, read first time and referred to Committee on Ways and Means.
31	31	2025 IN 1270—LS 7397/DI 134 Introduced
32	32	First Regular Session of the 124th General Assembly (2025)
33	33	PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana
34	34	Constitution) is being amended, the text of the existing provision will appear in this style type,
35	35	additions will appear in this style type, and deletions will appear in this style type.
36	36	Additions: Whenever a new statutory provision is being enacted (or a new constitutional
37	37	provision adopted), the text of the new provision will appear in this style type. Also, the
38	38	word NEW will appear in that style type in the introductory clause of each SECTION that adds
39	39	a new provision to the Indiana Code or the Indiana Constitution.
40	40	Conflict reconciliation: Text in a statute in this style type or this style type reconciles conflicts
41	41	between statutes enacted by the 2024 Regular Session of the General Assembly.
42	42	HOUSE BILL No. 1270
43	43	A BILL FOR AN ACT to amend the Indiana Code concerning
44	44	taxation.
45	45	Be it enacted by the General Assembly of the State of Indiana:
46	46	1 SECTION 1. IC 6-8.1-3-29, AS ADDED BY P.L.239-2023,
47	47	2 SECTION 17, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
48	48	3 JULY 1, 2025]: Sec. 29. (a) This section applies to tax receipts for
49	49	4 adjusted gross income taxes due and owing for a taxable year
50	50	5 beginning after December 31, 2023.
51	51	6 (b) The department shall annually provide to an individual who is
52	52	7 a resident of Indiana who:
53	53	8 (1) has an individual INTIME electronic account with the
54	54	9 department; and
55	55	10 (2) filed an individual adjusted gross income (as defined in
56	56	11 IC 6-3-1-3.5(a)) tax return with the department;
57	57	12 a taxpayer receipt.
58	58	13 (c) The department, in consultation with the budget agency, shall
59	59	14 create the taxpayer receipt in a way that is easy to read and understand.
60	60	15 The taxpayer receipt must include an explanation of the following:
61	61	16 (1) That all revenues derived from collection of the adjusted gross
62	62	17 income tax imposed on persons shall be deposited in the state
63	63	2025 IN 1270—LS 7397/DI 134 2
64	64	1 general fund as required under IC 6-3-7-3(b).
65	65	2 (2) The manner in which state general fund revenues are
66	66	3 appropriated by the general assembly, using the list of all
67	67	4 appropriations compiled under IC 4-12-1-12, including the use of
68	68	5 pie charts to graphically demonstrate how the revenues are
69	69	6 expended.
70	70	7 The taxpayer receipt may include information concerning the use of
71	71	8 other taxes paid by the taxpayer based on actual data or estimates.
72	72	9 (d) The taxpayer receipt shall be posted on the taxpayer's individual
73	73	10 INTIME account.
74	74	11 (e) Except as provided in subsections (g) through (i), The the
75	75	12 department is prohibited from providing a taxpayer with a copy of the
76	76	13 taxpayer receipt by mail.
77	77	14 (f) The department, in consultation with the budget agency, shall
78	78	15 create and administer an Internet web page on which individual
79	79	16 taxpayers may access an estimate of the allocation of their adjusted
80	80	17 gross income taxes to various expenditure categories for the most
81	81	18 recent state fiscal year based on the adjusted gross income taxes paid
82	82	19 by the taxpayer. The web page created under this subsection must
83	83	20 contain the following elements:
84	84	21 (1) The web page must be conveniently and easily accessible.
85	85	22 (2) A link to the web page must be prominently displayed on the
86	86	23 department's main website.
87	87	24 (3) The web page must provide an estimate of the allocation of the
88	88	25 statewide spending of adjusted gross income tax revenue broken
89	89	26 down under the following categories:
90	90	27 (A) Public Education.
91	91	28 (B) Higher Education.
92	92	29 (C) Social Services.
93	93	30 (D) Infrastructure.
94	94	31 (E) Criminal Justice.
95	95	32 (F) Economic Development.
96	96	33 (G) Environment and Natural Resources.
97	97	34 (H) Elected Officials.
98	98	35 (I) General Government.
99	99	36 The estimate under this subdivision must include the amount and
100	100	37 the percentage of adjusted gross income tax revenue allocated to
101	101	38 each category.
102	102	39 (4) The web page must provide an estimate of an individual
103	103	40 taxpayer's contribution based on the individual's input of their
104	104	41 adjusted gross income tax payments.
105	105	42 The department shall include a link to the web page created under this
106	106	2025 IN 1270—LS 7397/DI 134 3
107	107	1 subsection on the Indiana individual income tax return, Form IT-40.
108	108	2 (g) Within a reasonable time after the filing of an Indiana tax
109	109	3 return by a taxpayer, the department shall issue a letter in hard
110	110	4 copy form to every taxpayer who:
111	111	5 (1) filed an Indiana tax return for the previous taxable year;
112	112	6 and
113	113	7 (2) had a state tax liability of at least one dollar ($1) for the
114	114	8 previous taxable year.
115	115	9 (h) The letter described in subsection (g) must not exceed two (2)
116	116	10 pages and must include:
117	117	11 (1) the amount of total state income tax the taxpayer remitted
118	118	12 for the previous taxable year;
119	119	13 (2) information regarding any change to the state income tax
120	120	14 rate that occurred over the previous two (2) taxable years;
121	121	15 (3) a summary, categorized by revenue source, of income tax
122	122	16 revenues received by the state during the previous taxable
123	123	17 year;
124	124	18 (4) a summary, categorized by expenditure type, of
125	125	19 expenditures funded by income tax revenues during the
126	126	20 previous taxable year;
127	127	21 (5) a proportional categorized breakdown showing an
128	128	22 estimate of how the taxpayer's income tax dollars remitted for
129	129	23 the previous taxable year were or will be spent; and
130	130	24 (6) any other objective information the department
131	131	25 determines appropriate in helping to educate the taxpayer
132	132	26 about the state's budget, spending, or fiscal wellness.
133	133	27 (i) The state comptroller shall provide the department
134	134	28 assistance with any data or records necessary for the department
135	135	29 to prepare the letter under this section.
136	136	30 SECTION 2. [EFFECTIVE JULY 1, 2025] (a) IC 6-8.1-3-29, as
137	137	31 amended by this act, applies to taxable years beginning after
138	138	32 December 31, 2024.
139	139	33 (b) This SECTION expires December 31, 2028.
140	140	2025 IN 1270—LS 7397/DI 134