Indiana 2025 Regular Session

Indiana Senate Bill SB0293 Compare Versions

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

Old	New	Differences
1	1
2	2	Introduced Version
3	3	SENATE BILL No. 293
4	4	_____
5	5	DIGEST OF INTRODUCED BILL
6	6	Citations Affected: IC 4-33; IC 36-7-42.
7	7	Synopsis: Relocation of riverboat gambling operation. Provides that
8	8	the licensed owner of the riverboat located in the city of Rising Sun
9	9	(licensed owner) may relocate gaming operations to a casino in the city
10	10	of New Haven if certain conditions are met. Requires the licensed
11	11	owner to pay a fee of $50,000,000 if the licensed owner sells or
12	12	transfers the licensed owner's interest in the licensed owner's license
13	13	within five years of the approval of relocation. Provides for distribution
14	14	of supplemental wagering tax revenue and wagering tax revenue after
15	15	the relocation of gaming operations. Establishes the together for
16	16	tomorrow commission (commission). Specifies members to the
17	17	commission. Specifies the purposes of the commission.
18	18	Effective: July 1, 2025.
19	19	Zay
20	20	January 13, 2025, read first time and referred to Committee on Public Policy.
21	21	2025 IN 293—LS 6959/DI 125 Introduced
22	22	First Regular Session of the 124th General Assembly (2025)
23	23	PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana
24	24	Constitution) is being amended, the text of the existing provision will appear in this style type,
25	25	additions will appear in this style type, and deletions will appear in this style type.
26	26	Additions: Whenever a new statutory provision is being enacted (or a new constitutional
27	27	provision adopted), the text of the new provision will appear in this style type. Also, the
28	28	word NEW will appear in that style type in the introductory clause of each SECTION that adds
29	29	a new provision to the Indiana Code or the Indiana Constitution.
30	30	Conflict reconciliation: Text in a statute in this style type or this style type reconciles conflicts
31	31	between statutes enacted by the 2024 Regular Session of the General Assembly.
32	32	SENATE BILL No. 293
33	33	A BILL FOR AN ACT to amend the Indiana Code concerning
34	34	gaming.
35	35	Be it enacted by the General Assembly of the State of Indiana:
36	36	1 SECTION 1. IC 4-33-2-17, AS AMENDED BY P.L.293-2019,
37	37	2 SECTION 5, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
38	38	3 JULY 1, 2025]: Sec. 17. "Riverboat" means any of the following on
39	39	4 which lawful gambling is authorized under this article:
40	40	5 (1) A self-propelled excursion boat that complies with
41	41	6 IC 4-33-6-6(a) and is located in a county that is contiguous to
42	42	7 Lake Michigan or the Ohio River.
43	43	8 (2) A casino located in a historic hotel district.
44	44	9 (3) A permanently moored craft operating from a county
45	45	10 described in subdivision (1).
46	46	11 (4) An inland casino operating under IC 4-33-6-24.
47	47	12 (5) A casino operated in Gary under IC 4-33-6-4.5.
48	48	13 (6) A casino operated in Vigo County under IC 4-33-6.7.
49	49	14 (7) A casino operated in the city of New Haven under
50	50	15 IC 4-33-6-26.
51	51	16 SECTION 2. IC 4-33-6-1, AS AMENDED BY P.L.293-2019,
52	52	17 SECTION 10, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
53	53	2025 IN 293—LS 6959/DI 125 2
54	54	1 JULY 1, 2025]: Sec. 1. (a) The commission may issue to a person a
55	55	2 license to own a riverboat subject to the numerical and geographical
56	56	3 limitation of owner's licenses under this section and IC 4-33-4-17. Not
57	57	4 more than ten (10) owner's licenses may be in effect at any time.
58	58	5 Subject to subsection (d), those owner's licenses may be issued as
59	59	6 follows:
60	60	7 (1) Not more than two (2) licenses for not more than two (2)
61	61	8 riverboats that operate in or from the city of Gary.
62	62	9 (2) One (1) license for a riverboat that operates from the city of
63	63	10 Hammond.
64	64	11 (3) One (1) license for a riverboat that operates from the city of
65	65	12 East Chicago.
66	66	13 (4) One (1) license for a city located in a county contiguous to
67	67	14 Lake Michigan. However, this license may not be issued to a city
68	68	15 described in subdivisions (1) through (3).
69	69	16 (5) Not more than a total of five (5) licenses for riverboats that
70	70	17 operate upon the Ohio River from the following counties:
71	71	18 (A) Vanderburgh County.
72	72	19 (B) Harrison County.
73	73	20 (C) Switzerland County.
74	74	21 (D) Ohio County.
75	75	22 (E) Dearborn County.
76	76	23 The commission may not issue a license to an applicant if the
77	77	24 issuance of the license would result in more than one (1) riverboat
78	78	25 operating from a county described in this subdivision.
79	79	26 (6) Not more than one (1) license for a riverboat that operates as
80	80	27 an inland casino in Vigo County under IC 4-33-6.7.
81	81	28 (7) Not more than one (1) license for a riverboat that operates
82	82	29 as a casino in the city of New Haven under section 26 of this
83	83	30 chapter.
84	84	31 (b) In addition to its power to issue owner's licenses under
85	85	32 subsection (a), the commission may also enter into a contract under
86	86	33 IC 4-33-6.5 with respect to the operation of one (1) riverboat on behalf
87	87	34 of the commission in a historic hotel district.
88	88	35 (c) Except as provided in section 26 of this chapter, a person
89	89	36 holding an owner's license may not move the person's riverboat from
90	90	37 the county in which the riverboat was docked on January 1, 2007, to
91	91	38 any other county.
92	92	39 (d) The following apply to the allocation and issuance of owner's
93	93	40 licenses under subsection (a):
94	94	41 (1) A licensed owner holding two licenses issued under
95	95	42 subsection (a)(1) must relinquish one (1) of the licenses under
96	96	2025 IN 293—LS 6959/DI 125 3
97	97	1 section 4.5 of this chapter upon the commission's approval of the
98	98	2 licensed owner's request to relocate gaming operations under
99	99	3 section 4.5 of this chapter.
100	100	4 (2) An owner's license relinquished under subdivision (1) and
101	101	5 section 4.5 of this chapter may not be reissued with respect to
102	102	6 gaming operations in Gary.
103	103	7 (3) The licensed owner who relinquishes a license under
104	104	8 subdivision (1) and section 4.5 of this chapter may operate two
105	105	9 (2) docked riverboats under a single license unless and until the
106	106	10 licensed owner begins gaming operations at a relocated inland
107	107	11 casino under section 4.5 of this chapter.
108	108	12 (4) If an owner's license is relinquished under subdivision (1) and
109	109	13 section 4.5 of this chapter, an owner's license may be issued to
110	110	14 authorize gaming operations in Vigo County in accordance with
111	111	15 subsection (a)(6) and the procedures set forth in IC 4-33-6.7.
112	112	16 (5) If the commission approves a licensed owner's request to
113	113	17 relocate gaming operations from Ohio County under section
114	114	18 26 of this chapter, the following apply:
115	115	19 (A) The licensed owner may be authorized to begin gaming
116	116	20 operations in a casino in the city of New Haven in
117	117	21 accordance with subsection (a)(7) and the procedures set
118	118	22 forth in section 26 of this chapter.
119	119	23 (B) A new owner's license may not be issued to authorize
120	120	24 gaming operations in Ohio County after gaming operations
121	121	25 are relocated to the city of New Haven.
122	122	26 SECTION 3. IC 4-33-6-6, AS AMENDED BY P.L.293-2019,
123	123	27 SECTION 16, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
124	124	28 JULY 1, 2025]: Sec. 6. (a) Except as provided in subsection (c) or (d),
125	125	29 a riverboat that operates in a county that is contiguous to Lake
126	126	30 Michigan or the Ohio River must:
127	127	31 (1) have either:
128	128	32 (A) a valid certificate of inspection from the United States
129	129	33 Coast Guard for the carrying of at least five hundred (500)
130	130	34 passengers; or
131	131	35 (B) a valid certificate of compliance with marine structural and
132	132	36 life safety standards determined by the commission; and
133	133	37 (2) be at least one hundred fifty (150) feet in length.
134	134	38 (b) This subsection applies only to a riverboat that operates on the
135	135	39 Ohio River. A riverboat must replicate, as nearly as possible, historic
136	136	40 Indiana steamboat passenger vessels of the nineteenth century.
137	137	41 However, steam propulsion or overnight lodging facilities are not
138	138	42 required under this subsection.
139	139	2025 IN 293—LS 6959/DI 125 4
140	140	1 (c) A riverboat described in IC 4-33-2-17(3) must have a valid
141	141	2 certificate of compliance with the marine structural and life safety
142	142	3 standards determined by the commission under IC 4-33-4-13.5 for a
143	143	4 permanently moored craft.
144	144	5 (d) A riverboat constructed under section 24 of this chapter or a
145	145	6 riverboat relocated under section 4.5 or 26 of this chapter must comply
146	146	7 with all applicable building codes and any safety requirements imposed
147	147	8 by the commission.
148	148	9 SECTION 4. IC 4-33-6-24, AS AMENDED BY P.L.293-2019,
149	149	10 SECTION 18, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
150	150	11 JULY 1, 2025]: Sec. 24. (a) This section does not apply to:
151	151	12 (1) gaming operations relocated under section 4.5 or 26 of this
152	152	13 chapter; or
153	153	14 (2) an inland casino operated in Vigo County under IC 4-33-6.7.
154	154	15 (b) For purposes of this section, property is considered to be
155	155	16 adjacent to a riverboat dock site even if it is separated from the dock
156	156	17 site by public rights-of-way or railroad rights-of-way.
157	157	18 (c) A licensed owner may relocate the licensed owner's gaming
158	158	19 operation from a docked riverboat to an inland casino if the following
159	159	20 conditions are met:
160	160	21 (1) Except as provided in subsection (d), the casino is located on
161	161	22 property that the licensed owner owned or leased and used in the
162	162	23 conduct of the licensed owner's gaming operations on February 1,
163	163	24 2015.
164	164	25 (2) The casino is located on property adjacent to the dock site of
165	165	26 the licensed owner's riverboat.
166	166	27 (3) The casino complies with all applicable building codes and
167	167	28 any safety requirements imposed by the commission.
168	168	29 (4) The commission approves the relocation of the licensed
169	169	30 owner's gaming operation.
170	170	31 (d) This subsection applies to a licensed owner that owns or leases
171	171	32 property that is considered adjacent to a riverboat dock site under
172	172	33 subsection (b). The licensed owner may:
173	173	34 (1) acquire part of the public rights-of-way or railroad
174	174	35 rights-of-way to form a contiguous parcel with the property
175	175	36 owned or leased by the licensed owner on February 1, 2015; and
176	176	37 (2) subject to the other requirements of this section, situate an
177	177	38 inland casino on the contiguous parcel formed under subdivision
178	178	39 (1).
179	179	40 (e) The commission may impose any requirement upon a licensed
180	180	41 owner relocating gaming operations under this section.
181	181	42 (f) The number of gambling games offered by a licensed owner in
182	182	2025 IN 293—LS 6959/DI 125 5
183	183	1 an inland facility operated under this section may not exceed the
184	184	2 greatest number of gambling games offered by the licensed owner in
185	185	3 the licensed owner's docked riverboat since January 1, 2007.
186	186	4 SECTION 5. IC 4-33-6-26 IS ADDED TO THE INDIANA CODE
187	187	5 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
188	188	6 1, 2025]: Sec. 26. (a) A person holding an owner's license for a
189	189	7 riverboat operated from Ohio County may move gaming
190	190	8 operations to a casino in the city of New Haven only if the:
191	191	9 (1) licensed owner submits to the commission, with agreement
192	192	10 from the legislative body of the city of New Haven, a request
193	193	11 for approval to relocate the licensed owner's gaming
194	194	12 operations;
195	195	13 (2) licensed owner plans an investment of at least five hundred
196	196	14 million dollars ($500,000,000) for the relocation and
197	197	15 development of a casino and nongaming amenities, of which
198	198	16 at least fifty percent (50%) will be invested in the initial phase
199	199	17 of development, and, except as provided in subsection (e), the
200	200	18 remaining amount invested, and the relocation and
201	201	19 development of the casino and nongaming amenities
202	202	20 completed, not later than five (5) years after gaming
203	203	21 operations begin at the casino;
204	204	22 (3) licensed owner affirms that the licensed owner will work
205	205	23 with the city of Rising Sun, Ohio County, and the Indiana
206	206	24 economic development corporation to redevelop the vacated
207	207	25 site of gaming operations in Ohio County in a manner that
208	208	26 best serves the interests of the local community;
209	209	27 (4) licensed owner complies with all applicable building codes
210	210	28 and any safety requirements imposed by the commission;
211	211	29 (5) licensed owner complies with any other requirement
212	212	30 imposed by the commission; and
213	213	31 (6) commission approves the request.
214	214	32 (b) The commission shall prescribe the form of the request for
215	215	33 approval to relocate the licensed owner's gaming operations under
216	216	34 this section.
217	217	35 (c) Before approving a request to relocate the licensed owner's
218	218	36 gaming operations under this section, the commission shall
219	219	37 consider the following:
220	220	38 (1) The estimated economic benefits.
221	221	39 (2) The estimated tax revenue.
222	222	40 (3) The estimated number of new jobs.
223	223	41 (4) An expected timeline for the relocation and development
224	224	42 of a casino and nongaming amenities, including the initial
225	225	2025 IN 293—LS 6959/DI 125 6
226	226	1 phase of development and the completion of development.
227	227	2 (5) Any other issue deemed appropriate by the commission.
228	228	3 (d) If the licensed owner sells or otherwise transfers the licensed
229	229	4 owner's interest in the owner's license within five (5) years from
230	230	5 the date the relocation of gaming operations is approved by the
231	231	6 commission under this section, the licensed owner shall pay a fee
232	232	7 of fifty million dollars ($50,000,000) before the sale or transfer of
233	233	8 the license may be approved by the commission. Any payment
234	234	9 required under this subsection shall be deposited in the state
235	235	10 general fund.
236	236	11 (e) If, at any time after the initial phase of development
237	237	12 described in subsection (a)(2) and the date that is five (5) years
238	238	13 after gaming operations begin at the casino, the licensed owner
239	239	14 determines that the:
240	240	15 (1) remaining amount of the initial five hundred million dollar
241	241	16 ($500,000,000) investment; and
242	242	17 (2) relocation and development of the casino and nongaming
243	243	18 amenities;
244	244	19 will not be fully invested and completed within five (5) years after
245	245	20 gaming operations begin at the casino, as described in subsection
246	246	21 (a)(2), the licensed owner shall, in a form and manner prescribed
247	247	22 by the commission, report the length of any necessary period of
248	248	23 extension to the commission, including an explanation of the reason
249	249	24 for the extension and any additional information requested by the
250	250	25 commission. If the commission finds that the reason for the
251	251	26 extension is reasonable, as determined by the commission, the
252	252	27 extension may be approved. If the commission finds that the reason
253	253	28 for the extension is not reasonable, the commission may impose a
254	254	29 civil penalty against the licensed owner. The licensed owner may
255	255	30 request that the commission describe potential reasons for an
256	256	31 extension that would be considered reasonable under this
257	257	32 subsection at the time the initial phase of development begins.
258	258	33 SECTION 6. IC 4-33-12-1.5, AS AMENDED BY P.L.293-2019,
259	259	34 SECTION 24, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
260	260	35 JULY 1, 2025]: Sec. 1.5. (a) A supplemental wagering tax on the
261	261	36 wagering occurring each day at a riverboat is imposed upon the
262	262	37 licensed owner operating the riverboat.
263	263	38 (b) Except as provided in subsection (d), subsections (d) and (e),
264	264	39 and subject to subsection (c), the amount of supplemental wagering tax
265	265	40 imposed for a particular day is determined by multiplying the
266	266	41 riverboat's adjusted gross receipts for that day by the quotient of:
267	267	42 (1) the total riverboat admissions tax that the riverboat's licensed
268	268	2025 IN 293—LS 6959/DI 125 7
269	269	1 owner paid beginning July 1, 2016, and ending June 30, 2017;
270	270	2 divided by
271	271	3 (2) the riverboat's adjusted gross receipts beginning July 1, 2016,
272	272	4 and ending June 30, 2017.
273	273	5 (c) The quotient used under subsection (b) to determine the
274	274	6 supplemental wagering tax liability of a licensed owner subject to
275	275	7 subsection (b) may not exceed the following when expressed as a
276	276	8 percentage:
277	277	9 (1) Four percent (4%) before July 1, 2019.
278	278	10 (2) Three and five-tenths percent (3.5%) after June 30, 2019.
279	279	11 (d) The supplemental wagering tax liability of a licensed owner
280	280	12 operating an inland casino in Vigo County is equal to two and
281	281	13 nine-tenths percent (2.9%) of the riverboat's adjusted gross receipts for
282	282	14 the day.
283	283	15 (e) The supplemental wagering tax liability of a licensed owner
284	284	16 operating a casino in the city of New Haven is equal to three
285	285	17 percent (3%) of the riverboat's adjusted gross receipts for the day.
286	286	18 SECTION 7. IC 4-33-12-6, AS AMENDED BY P.L.104-2022,
287	287	19 SECTION 8, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
288	288	20 JULY 1, 2025]: Sec. 6. (a) The department shall place in the state
289	289	21 general fund the tax revenue collected under this chapter.
290	290	22 (b) Except as provided by sections 8, and 8.5, and 8.7 of this
291	291	23 chapter, the treasurer of state shall quarterly pay the following
292	292	24 amounts:
293	293	25 (1) Except as provided in section 9(k) of this chapter, thirty-three
294	294	26 and one-third percent (33 1/3%) of the admissions tax and
295	295	27 supplemental wagering tax collected by the licensed owner during
296	296	28 the quarter shall be paid to:
297	297	29 (A) the city in which the riverboat is located, if the city:
298	298	30 (i) is located in a county having a population of more than
299	299	31 one hundred twelve thousand (112,000) and less than one
300	300	32 hundred twenty thousand (120,000); or
301	301	33 (ii) is contiguous to the Ohio River and is the largest city in
302	302	34 the county; and
303	303	35 (B) the county in which the riverboat is located, if the
304	304	36 riverboat is not located in a city described in clause (A).
305	305	37 (2) Except as provided in section 9(k) of this chapter, thirty-three
306	306	38 and one-third percent (33 1/3%) of the admissions tax and
307	307	39 supplemental wagering tax collected by the licensed owner during
308	308	40 the quarter shall be paid to the county in which the riverboat is
309	309	41 located. In the case of a county described in subdivision (1)(B),
310	310	42 this thirty-three and one-third percent (33 1/3%) of the admissions
311	311	2025 IN 293—LS 6959/DI 125 8
312	312	1 tax and supplemental wagering tax is in addition to the
313	313	2 thirty-three and one-third percent (33 1/3%) received under
314	314	3 subdivision (1)(B).
315	315	4 (3) Except as provided in section 9(k) of this chapter, three and
316	316	5 thirty-three hundredths percent (3.33%) of the admissions tax and
317	317	6 supplemental wagering tax collected by the licensed owner during
318	318	7 the quarter shall be paid to the county convention and visitors
319	319	8 bureau or promotion fund for the county in which the riverboat is
320	320	9 located.
321	321	10 (4) Except as provided in section 9(k) of this chapter, five percent
322	322	11 (5%) of the admissions tax and supplemental wagering tax
323	323	12 collected by the licensed owner during a quarter shall be paid to
324	324	13 the state fair commission, for use in any activity that the
325	325	14 commission is authorized to carry out under IC 15-13-3.
326	326	15 (5) Except as provided in section 9(k) of this chapter, three and
327	327	16 thirty-three hundredths percent (3.33%) of the admissions tax and
328	328	17 supplemental wagering tax collected by the licensed owner during
329	329	18 the quarter shall be paid to the division of mental health and
330	330	19 addiction. The division shall allocate at least twenty-five percent
331	331	20 (25%) of the funds derived from the admissions tax to the
332	332	21 prevention and treatment of compulsive gambling.
333	333	22 (6) Twenty-one and six hundred sixty-seven thousandths percent
334	334	23 (21.667%) of the admissions tax and supplemental wagering tax
335	335	24 collected by the licensed owner during the quarter shall be paid
336	336	25 to the state general fund.
337	337	26 SECTION 8. IC 4-33-12-8.7 IS ADDED TO THE INDIANA CODE
338	338	27 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
339	339	28 1, 2025]: Sec. 8.7. (a) This section applies only to tax revenue
340	340	29 collected under this chapter from a casino located in the city of
341	341	30 New Haven.
342	342	31 (b) The treasurer of state shall pay all amounts from taxes
343	343	32 collected during the preceding calendar quarter from the casino
344	344	33 located in the city of New Haven to the fiscal officer of the together
345	345	34 for tomorrow commission established by IC 36-7-42-3 for deposit
346	346	35 in the together for tomorrow fund established by IC 36-7-42-9.
347	347	36 SECTION 9. IC 4-33-13-5, AS AMENDED BY P.L.9-2024,
348	348	37 SECTION 109, IS AMENDED TO READ AS FOLLOWS
349	349	38 [EFFECTIVE JULY 1, 2025]: Sec. 5. (a) This subsection does not
350	350	39 apply to tax revenue remitted by an operating agent operating a
351	351	40 riverboat in a historic hotel district. Excluding funds that are
352	352	41 appropriated in the biennial budget act from the state gaming fund to
353	353	42 the commission for purposes of administering this article, each month
354	354	2025 IN 293—LS 6959/DI 125 9
355	355	1 the state comptroller shall distribute the tax revenue deposited in the
356	356	2 state gaming fund under this chapter to the following:
357	357	3 (1) An amount equal to the following shall be set aside for
358	358	4 revenue sharing under subsection (d):
359	359	5 (A) Before July 1, 2021, the first thirty-three million dollars
360	360	6 ($33,000,000) of tax revenues collected under this chapter
361	361	7 shall be set aside for revenue sharing under subsection (d).
362	362	8 (B) After June 30, 2021, if the total adjusted gross receipts
363	363	9 received by licensees from gambling games authorized under
364	364	10 this article during the preceding state fiscal year is equal to or
365	365	11 greater than the total adjusted gross receipts received by
366	366	12 licensees from gambling games authorized under this article
367	367	13 during the state fiscal year ending June 30, 2020, the first
368	368	14 thirty-three million dollars ($33,000,000) of tax revenues
369	369	15 collected under this chapter shall be set aside for revenue
370	370	16 sharing under subsection (d).
371	371	17 (C) After June 30, 2021, if the total adjusted gross receipts
372	372	18 received by licensees from gambling games authorized under
373	373	19 this article during the preceding state fiscal year is less than
374	374	20 the total adjusted gross receipts received by licensees from
375	375	21 gambling games authorized under this article during the state
376	376	22 year ending June 30, 2020, an amount equal to the first
377	377	23 thirty-three million dollars ($33,000,000) of tax revenues
378	378	24 collected under this chapter multiplied by the result of:
379	379	25 (i) the total adjusted gross receipts received by licensees
380	380	26 from gambling games authorized under this article during
381	381	27 the preceding state fiscal year; divided by
382	382	28 (ii) the total adjusted gross receipts received by licensees
383	383	29 from gambling games authorized under this article during
384	384	30 the state fiscal year ending June 30, 2020;
385	385	31 shall be set aside for revenue sharing under subsection (d).
386	386	32 (2) Subject to subsection (c), twenty-five percent (25%) of the
387	387	33 remaining tax revenue remitted by each licensed owner shall be
388	388	34 paid:
389	389	35 (A) to the city in which the riverboat is located or that is
390	390	36 designated as the home dock of the riverboat from which the
391	391	37 tax revenue was collected, in the case of:
392	392	38 (i) a city described in IC 4-33-12-6(b)(1)(A);
393	393	39 (ii) a city located in Lake County; or
394	394	40 (iii) Terre Haute; or
395	395	41 (iv) the city of New Haven; or
396	396	42 (B) to the county that is designated as the home dock of the
397	397	2025 IN 293—LS 6959/DI 125 10
398	398	1 riverboat from which the tax revenue was collected, in the case
399	399	2 of a riverboat that is not located in a city described in clause
400	400	3 (A) or whose home dock is not in a city described in clause
401	401	4 (A).
402	402	5 (3) The remainder of the tax revenue remitted by each licensed
403	403	6 owner shall be paid to the state general fund. In each state fiscal
404	404	7 year, the state comptroller shall make the transfer required by this
405	405	8 subdivision on or before the fifteenth day of the month based on
406	406	9 revenue received during the preceding month for deposit in the
407	407	10 state gaming fund. Specifically, the state comptroller may transfer
408	408	11 the tax revenue received by the state in a month to the state
409	409	12 general fund in the immediately following month according to this
410	410	13 subdivision.
411	411	14 (b) This subsection applies only to tax revenue remitted by an
412	412	15 operating agent operating a riverboat in a historic hotel district after
413	413	16 June 30, 2019. Excluding funds that are appropriated in the biennial
414	414	17 budget act from the state gaming fund to the commission for purposes
415	415	18 of administering this article, each month the state comptroller shall
416	416	19 distribute the tax revenue remitted by the operating agent under this
417	417	20 chapter as follows:
418	418	21 (1) For state fiscal years beginning after June 30, 2019, but
419	419	22 ending before July 1, 2021, fifty-six and five-tenths percent
420	420	23 (56.5%) shall be paid to the state general fund.
421	421	24 (2) For state fiscal years beginning after June 30, 2021, fifty-six
422	422	25 and five-tenths percent (56.5%) shall be paid as follows:
423	423	26 (A) Sixty-six and four-tenths percent (66.4%) shall be paid to
424	424	27 the state general fund.
425	425	28 (B) Thirty-three and six-tenths percent (33.6%) shall be paid
426	426	29 to the West Baden Springs historic hotel preservation and
427	427	30 maintenance fund established by IC 36-7-11.5-11(b).
428	428	31 However, if:
429	429	32 (i) at any time the balance in that fund exceeds twenty-five
430	430	33 million dollars ($25,000,000); or
431	431	34 (ii) in any part of a state fiscal year in which the operating
432	432	35 agent has received at least one hundred million dollars
433	433	36 ($100,000,000) of adjusted gross receipts;
434	434	37 the amount described in this clause shall be paid to the state
435	435	38 general fund for the remainder of the state fiscal year.
436	436	39 (3) Forty-three and five-tenths percent (43.5%) shall be paid as
437	437	40 follows:
438	438	41 (A) Twenty-two and four-tenths percent (22.4%) shall be paid
439	439	42 as follows:
440	440	2025 IN 293—LS 6959/DI 125 11
441	441	1 (i) Fifty percent (50%) to the fiscal officer of the town of
442	442	2 French Lick.
443	443	3 (ii) Fifty percent (50%) to the fiscal officer of the town of
444	444	4 West Baden Springs.
445	445	5 (B) Fourteen and eight-tenths percent (14.8%) shall be paid to
446	446	6 the county treasurer of Orange County for distribution among
447	447	7 the school corporations in the county. The governing bodies
448	448	8 for the school corporations in the county shall provide a
449	449	9 formula for the distribution of the money received under this
450	450	10 clause among the school corporations by joint resolution
451	451	11 adopted by the governing body of each of the school
452	452	12 corporations in the county. Money received by a school
453	453	13 corporation under this clause must be used to improve the
454	454	14 educational attainment of students enrolled in the school
455	455	15 corporation receiving the money. Not later than the first
456	456	16 regular meeting in the school year of a governing body of a
457	457	17 school corporation receiving a distribution under this clause,
458	458	18 the superintendent of the school corporation shall submit to
459	459	19 the governing body a report describing the purposes for which
460	460	20 the receipts under this clause were used and the improvements
461	461	21 in educational attainment realized through the use of the
462	462	22 money. The report is a public record.
463	463	23 (C) Thirteen and one-tenth percent (13.1%) shall be paid to the
464	464	24 county treasurer of Orange County.
465	465	25 (D) Five and three-tenths percent (5.3%) shall be distributed
466	466	26 quarterly to the county treasurer of Dubois County for
467	467	27 appropriation by the county fiscal body after receiving a
468	468	28 recommendation from the county executive. The county fiscal
469	469	29 body for the receiving county shall provide for the distribution
470	470	30 of the money received under this clause to one (1) or more
471	471	31 taxing units (as defined in IC 6-1.1-1-21) in the county under
472	472	32 a formula established by the county fiscal body after receiving
473	473	33 a recommendation from the county executive.
474	474	34 (E) Five and three-tenths percent (5.3%) shall be distributed
475	475	35 quarterly to the county treasurer of Crawford County for
476	476	36 appropriation by the county fiscal body after receiving a
477	477	37 recommendation from the county executive. The county fiscal
478	478	38 body for the receiving county shall provide for the distribution
479	479	39 of the money received under this clause to one (1) or more
480	480	40 taxing units (as defined in IC 6-1.1-1-21) in the county under
481	481	41 a formula established by the county fiscal body after receiving
482	482	42 a recommendation from the county executive.
483	483	2025 IN 293—LS 6959/DI 125 12
484	484	1 (F) Six and thirty-five hundredths percent (6.35%) shall be
485	485	2 paid to the fiscal officer of the town of Paoli.
486	486	3 (G) Six and thirty-five hundredths percent (6.35%) shall be
487	487	4 paid to the fiscal officer of the town of Orleans.
488	488	5 (H) Twenty-six and four-tenths percent (26.4%) shall be paid
489	489	6 to the Indiana economic development corporation established
490	490	7 by IC 5-28-3-1 for transfer as follows:
491	491	8 (i) Beginning after December 31, 2017, ten percent (10%)
492	492	9 of the amount transferred under this clause in each calendar
493	493	10 year shall be transferred to the South Central Indiana
494	494	11 Regional Economic Development Corporation or a
495	495	12 successor entity or partnership for economic development
496	496	13 for the purpose of recruiting new business to Orange County
497	497	14 as well as promoting the retention and expansion of existing
498	498	15 businesses in Orange County.
499	499	16 (ii) The remainder of the amount transferred under this
500	500	17 clause in each calendar year shall be transferred to Radius
501	501	18 Indiana or a successor regional entity or partnership for the
502	502	19 development and implementation of a regional economic
503	503	20 development strategy to assist the residents of Orange
504	504	21 County and the counties contiguous to Orange County in
505	505	22 improving their quality of life and to help promote
506	506	23 successful and sustainable communities.
507	507	24 To the extent possible, the Indiana economic development
508	508	25 corporation shall provide for the transfer under item (i) to be
509	509	26 made in four (4) equal installments. However, an amount
510	510	27 sufficient to meet current obligations to retire or refinance
511	511	28 indebtedness or leases for which tax revenues under this
512	512	29 section were pledged before January 1, 2015, by the Orange
513	513	30 County development commission shall be paid to the Orange
514	514	31 County development commission before making distributions
515	515	32 to the South Central Indiana Regional Economic Development
516	516	33 Corporation and Radius Indiana or their successor entities or
517	517	34 partnerships. The amount paid to the Orange County
518	518	35 development commission shall proportionally reduce the
519	519	36 amount payable to the South Central Indiana Regional
520	520	37 Economic Development Corporation and Radius Indiana or
521	521	38 their successor entities or partnerships.
522	522	39 (c) This subsection does not apply to tax revenue remitted by an
523	523	40 inland casino operating in Vigo County or the city of New Haven. For
524	524	41 each city and county receiving money under subsection (a)(2), the state
525	525	42 comptroller shall determine the total amount of money paid by the state
526	526	2025 IN 293—LS 6959/DI 125 13
527	527	1 comptroller to the city or county during the state fiscal year 2002. The
528	528	2 amount determined is the base year revenue for the city or county. The
529	529	3 state comptroller shall certify the base year revenue determined under
530	530	4 this subsection to the city or county. The total amount of money
531	531	5 distributed to a city or county under this section during a state fiscal
532	532	6 year may not exceed the entity's base year revenue. For each state fiscal
533	533	7 year, the state comptroller shall pay that part of the riverboat wagering
534	534	8 taxes that:
535	535	9 (1) exceeds a particular city's or county's base year revenue; and
536	536	10 (2) would otherwise be due to the city or county under this
537	537	11 section;
538	538	12 to the state general fund instead of to the city or county.
539	539	13 (d) Except as provided in subsections (k) and (l), before August 15
540	540	14 of each year, the state comptroller shall distribute the wagering taxes
541	541	15 set aside for revenue sharing under subsection (a)(1) to the county
542	542	16 treasurer of each county that does not have a riverboat according to the
543	543	17 ratio that the county's population bears to the total population of the
544	544	18 counties that do not have a riverboat. Except as provided in subsection
545	545	19 (g), the county auditor shall distribute the money received by the
546	546	20 county under this subsection as follows:
547	547	21 (1) To each city located in the county according to the ratio the
548	548	22 city's population bears to the total population of the county.
549	549	23 (2) To each town located in the county according to the ratio the
550	550	24 town's population bears to the total population of the county.
551	551	25 (3) After the distributions required in subdivisions (1) and (2) are
552	552	26 made, the remainder shall be retained by the county.
553	553	27 If a casino begins gaming operations in the city of New Haven, and
554	554	28 Ohio County and the city of Rising Sun are entitled to a
555	555	29 distribution under subsection (n), Ohio County and the city of
556	556	30 Rising Sun may not receive a distribution under this subsection,
557	557	31 and the population of Ohio County may not be included in the
558	558	32 calculation under this subsection.
559	559	33 (e) Money received by a city, town, or county under subsection (d)
560	560	34 or (g) may be used for any of the following purposes:
561	561	35 (1) To reduce the property tax levy of the city, town, or county for
562	562	36 a particular year (a property tax reduction under this subdivision
563	563	37 does not reduce the maximum levy of the city, town, or county
564	564	38 under IC 6-1.1-18.5).
565	565	39 (2) For deposit in a special fund or allocation fund created under
566	566	40 IC 8-22-3.5, IC 36-7-14, IC 36-7-14.5, IC 36-7-15.1, and
567	567	41 IC 36-7-30 to provide funding for debt repayment.
568	568	42 (3) To fund sewer and water projects, including storm water
569	569	2025 IN 293—LS 6959/DI 125 14
570	570	1 management projects.
571	571	2 (4) For police and fire pensions.
572	572	3 (5) To carry out any governmental purpose for which the money
573	573	4 is appropriated by the fiscal body of the city, town, or county.
574	574	5 Money used under this subdivision does not reduce the property
575	575	6 tax levy of the city, town, or county for a particular year or reduce
576	576	7 the maximum levy of the city, town, or county under
577	577	8 IC 6-1.1-18.5.
578	578	9 (f) This subsection does not apply to an inland casino operating in
579	579	10 Vigo County or the city of New Haven. Before July 15 of each year,
580	580	11 the state comptroller shall determine the total amount of money
581	581	12 distributed to an entity under IC 4-33-12-6 or IC 4-33-12-8 during the
582	582	13 preceding state fiscal year. If the state comptroller determines that the
583	583	14 total amount of money distributed to an entity under IC 4-33-12-6 or
584	584	15 IC 4-33-12-8 during the preceding state fiscal year was less than the
585	585	16 entity's base year revenue (as determined under IC 4-33-12-9), the state
586	586	17 comptroller shall make a supplemental distribution to the entity from
587	587	18 taxes collected under this chapter and deposited into the state general
588	588	19 fund. Except as provided in subsection (h), the amount of an entity's
589	589	20 supplemental distribution is equal to:
590	590	21 (1) the entity's base year revenue (as determined under
591	591	22 IC 4-33-12-9); minus
592	592	23 (2) the sum of:
593	593	24 (A) the total amount of money distributed to the entity and
594	594	25 constructively received by the entity during the preceding state
595	595	26 fiscal year under IC 4-33-12-6 or IC 4-33-12-8; plus
596	596	27 (B) the amount of any admissions taxes deducted under
597	597	28 IC 6-3.1-20-7.
598	598	29 (g) This subsection applies only to Marion County. The county
599	599	30 auditor shall distribute the money received by the county under
600	600	31 subsection (d) as follows:
601	601	32 (1) To each city, other than the consolidated city, located in the
602	602	33 county according to the ratio that the city's population bears to the
603	603	34 total population of the county.
604	604	35 (2) To each town located in the county according to the ratio that
605	605	36 the town's population bears to the total population of the county.
606	606	37 (3) After the distributions required in subdivisions (1) and (2) are
607	607	38 made, the remainder shall be paid in equal amounts to the
608	608	39 consolidated city and the county.
609	609	40 (h) This subsection does not apply to an inland casino operating in
610	610	41 Vigo County or the city of New Haven. This subsection applies to a
611	611	42 supplemental distribution made after June 30, 2017. The maximum
612	612	2025 IN 293—LS 6959/DI 125 15
613	613	1 amount of money that may be distributed under subsection (f)
614	614	2 subsections (f) and (n) in a state fiscal year is equal to the following:
615	615	3 (1) Before July 1, 2021, forty-eight million dollars ($48,000,000).
616	616	4 (2) After June 30, 2021, if the total adjusted gross receipts
617	617	5 received by licensees from gambling games authorized under this
618	618	6 article during the preceding state fiscal year is equal to or greater
619	619	7 than the total adjusted gross receipts received by licensees from
620	620	8 gambling games authorized under this article during the state
621	621	9 fiscal year ending June 30, 2020, the maximum amount is
622	622	10 forty-eight million dollars ($48,000,000).
623	623	11 (3) After June 30, 2021, if the total adjusted gross receipts
624	624	12 received by licensees from gambling games authorized under this
625	625	13 article during the preceding state fiscal year is less than the total
626	626	14 adjusted gross receipts received by licensees from gambling
627	627	15 games authorized under this article during the state fiscal year
628	628	16 ending June 30, 2020, the maximum amount is equal to the result
629	629	17 of:
630	630	18 (A) forty-eight million dollars ($48,000,000); multiplied by
631	631	19 (B) the result of:
632	632	20 (i) the total adjusted gross receipts received by licensees
633	633	21 from gambling games authorized under this article during
634	634	22 the preceding state fiscal year; divided by
635	635	23 (ii) the total adjusted gross receipts received by licensees
636	636	24 from gambling games authorized under this article during
637	637	25 the state fiscal year ending June 30, 2020.
638	638	26 If the total amount determined under subsection (f) subsections (f) and
639	639	27 (n) exceeds the maximum amount determined under this subsection,
640	640	28 the amount distributed to an entity under subsection (f) subsections (f)
641	641	29 and (n) must be reduced according to the ratio that the amount
642	642	30 distributed to the entity under IC 4-33-12-6 or IC 4-33-12-8, or, in the
643	643	31 case of the city of Rising Sun and Ohio County, the amount
644	644	32 distributed to the entity under subsection (n), bears to the total
645	645	33 amount distributed under IC 4-33-12-6 and IC 4-33-12-8 to all entities
646	646	34 receiving a supplemental distribution.
647	647	35 (i) This subsection applies to a supplemental distribution, if any,
648	648	36 payable to Lake County, Hammond, Gary, or East Chicago under
649	649	37 subsections (f) and (h). Beginning in July 2016, the state comptroller
650	650	38 shall, after making any deductions from the supplemental distribution
651	651	39 required by IC 6-3.1-20-7, deduct from the remainder of the
652	652	40 supplemental distribution otherwise payable to the unit under this
653	653	41 section the lesser of:
654	654	42 (1) the remaining amount of the supplemental distribution; or
655	655	2025 IN 293—LS 6959/DI 125 16
656	656	1 (2) the difference, if any, between:
657	657	2 (A) three million five hundred thousand dollars ($3,500,000);
658	658	3 minus
659	659	4 (B) the amount of admissions taxes constructively received by
660	660	5 the unit in the previous state fiscal year.
661	661	6 The state comptroller shall distribute the amounts deducted under this
662	662	7 subsection to the northwest Indiana redevelopment authority
663	663	8 established under IC 36-7.5-2-1 for deposit in the development
664	664	9 authority revenue fund established under IC 36-7.5-4-1.
665	665	10 (j) Money distributed to a political subdivision under subsection (b):
666	666	11 (1) must be paid to the fiscal officer of the political subdivision
667	667	12 and may be deposited in the political subdivision's general fund
668	668	13 (in the case of a school corporation, the school corporation may
669	669	14 deposit the money into either the education fund (IC 20-40-2) or
670	670	15 the operations fund (IC 20-40-18)) or riverboat fund established
671	671	16 under IC 36-1-8-9, or both;
672	672	17 (2) may not be used to reduce the maximum levy under
673	673	18 IC 6-1.1-18.5 of a county, city, or town or the maximum tax rate
674	674	19 of a school corporation, but, except as provided in subsection
675	675	20 (b)(3)(B), may be used at the discretion of the political
676	676	21 subdivision to reduce the property tax levy of the county, city, or
677	677	22 town for a particular year;
678	678	23 (3) except as provided in subsection (b)(3)(B), may be used for
679	679	24 any legal or corporate purpose of the political subdivision,
680	680	25 including the pledge of money to bonds, leases, or other
681	681	26 obligations under IC 5-1-14-4; and
682	682	27 (4) is considered miscellaneous revenue.
683	683	28 Money distributed under subsection (b)(3)(B) must be used for the
684	684	29 purposes specified in subsection (b)(3)(B).
685	685	30 (k) After June 30, 2020, the amount of wagering taxes that would
686	686	31 otherwise be distributed to South Bend under subsection (d) shall be
687	687	32 deposited as being received from all riverboats whose supplemental
688	688	33 wagering tax, as calculated under IC 4-33-12-1.5(b), is over three and
689	689	34 five-tenths percent (3.5%). The amount deposited under this
690	690	35 subsection, in each riverboat's account, is proportionate to the
691	691	36 supplemental wagering tax received from that riverboat under
692	692	37 IC 4-33-12-1.5 in the month of July. The amount deposited under this
693	693	38 subsection must be distributed in the same manner as the supplemental
694	694	39 wagering tax collected under IC 4-33-12-1.5. This subsection expires
695	695	40 June 30, 2021.
696	696	41 (l) After June 30, 2021, the amount of wagering taxes that would
697	697	42 otherwise be distributed to South Bend under subsection (d) shall be
698	698	2025 IN 293—LS 6959/DI 125 17
699	699	1 withheld and deposited in the state general fund.
700	700	2 (m) The following apply to money received by the city of New
701	701	3 Haven under subsection (a)(2) in a calendar year:
702	702	4 (1) At least twenty percent (20%) must be used to provide
703	703	5 property tax relief to individuals who qualified for a standard
704	704	6 homestead deduction under IC 6-1.1-12-37 for a homestead
705	705	7 located in the city of New Haven. The relief may be provided
706	706	8 in a form determined by the county fiscal body, including as
707	707	9 a rebate check or as a credit against the individual's
708	708	10 homestead property tax liability. A property tax reduction
709	709	11 under this subdivision does not reduce the maximum levy of
710	710	12 the city under IC 6-1.1-18.5.
711	711	13 (2) At least three percent (3%) must be paid to the fiscal
712	712	14 officer of the together for tomorrow commission established
713	713	15 by IC 36-7-42-3 for deposit in the together for tomorrow fund
714	714	16 established by IC 36-7-42-9.
715	715	17 (n) This subsection applies beginning with the first state fiscal
716	716	18 year in which a casino begins gaming operations in the city of New
717	717	19 Haven, and for each state fiscal year thereafter. Subject to
718	718	20 subsection (h), when the state comptroller makes supplemental
719	719	21 distributions under subsection (f), the state comptroller shall also
720	720	22 make a supplemental distribution to the city of Rising Sun and to
721	721	23 Ohio County equal to the amount of the supplemental distribution
722	722	24 received by that unit for state fiscal year 2024. The supplemental
723	723	25 distributions under this subsection must be made from taxes
724	724	26 collected under this chapter and deposited in the state general
725	725	27 fund, and must be included in the calculation of the maximum
726	726	28 amount of money that may be distributed for supplemental
727	727	29 distributions in a state fiscal year under subsection (h). The state
728	728	30 comptroller shall make the payments required under this
729	729	31 subsection regardless of whether any other entity is determined to
730	730	32 be eligible for a supplemental distribution in a particular state
731	731	33 fiscal year under subsection (f).
732	732	34 SECTION 10. IC 36-7-42 IS ADDED TO THE INDIANA CODE
733	733	35 AS A NEW CHAPTER TO READ AS FOLLOWS [EFFECTIVE
734	734	36 JULY 1, 2025]:
735	735	37 Chapter 42. Together for Tomorrow Commission
736	736	38 Sec. 1. As used in this chapter, "commission" means the
737	737	39 together for tomorrow commission established by section 3 of this
738	738	40 chapter.
739	739	41 Sec. 2. As used in this chapter, "fund" refers to the together for
740	740	42 tomorrow fund established by section 9 of this chapter.
741	741	2025 IN 293—LS 6959/DI 125 18
742	742	1 Sec. 3. The together for tomorrow commission is established for
743	743	2 the purpose of making collaborative decisions for the use of tax
744	744	3 revenue collected from a casino located in the city of New Haven.
745	745	4 Sec. 4. (a) The commission consists of the following four (4)
746	746	5 members:
747	747	6 (1) The executive of the city of New Haven.
748	748	7 (2) The executive of the city of Fort Wayne.
749	749	8 (3) The president of the city of New Haven's city common
750	750	9 council.
751	751	10 (4) One (1) member of the Allen County board of county
752	752	11 commissioners who shall be selected by Allen County's board
753	753	12 of county commissioners, as the designee.
754	754	13 (b) The members described in subsection (a)(1) through (a)(3)
755	755	14 serve on the commission by virtue of the office the individual holds.
756	756	15 (c) There is no term length for the member described in
757	757	16 subsection (a)(4), but the member serves at the will of the
758	758	17 appointing authority. Any vacancy in the position described in
759	759	18 subsection (a)(4) shall be filled in the same manner as the original
760	760	19 appointment.
761	761	20 Sec. 5. For purposes of Article 2, Section 9 of the Constitution
762	762	21 of the State of Indiana, the position of a member of the commission
763	763	22 is not considered a lucrative office.
764	764	23 Sec. 6. (a) Each year the commission shall elect the following
765	765	24 from among the members of the commission:
766	766	25 (1) A chairperson.
767	767	26 (2) A vice chairperson.
768	768	27 (3) A treasurer.
769	769	28 (b) An individual elected as a chairperson or a vice chairperson:
770	770	29 (1) serves a term of one (1) year beginning July 1 following the
771	771	30 date the individual is elected; and
772	772	31 (2) may be reelected.
773	773	32 Sec. 7. The commission shall meet at least one (1) time quarterly
774	774	33 at the call of the chairperson. The first meeting shall be held not
775	775	34 later than six (6) months after gaming operations begin at a casino
776	776	35 located in the city of New Haven.
777	777	36 Sec. 8. The members of the commission may not receive
778	778	37 compensation for service on the commission.
779	779	38 Sec. 9. (a) The fiscal officer of the commission shall establish a
780	780	39 local fund known as the together for tomorrow fund for the
781	781	40 purpose of carrying out this chapter. The fund shall be
782	782	41 administered by the commission.
783	783	42 (b) The fund consists of the following:
784	784	2025 IN 293—LS 6959/DI 125 19
785	785	1 (1) Revenue received under IC 4-33-12-8.7.
786	786	2 (2) Revenue received under IC 4-33-13-5(m)(2).
787	787	3 (3) Gifts, contributions, and grants.
788	788	4 (c) The expenses of administering the fund shall be paid from
789	789	5 money in the fund.
790	790	6 (d) Money in the fund at the end of a state fiscal year does not
791	791	7 revert to the state general fund or any other fund.
792	792	8 (e) Money in the fund is continuously appropriated for the
793	793	9 purposes set forth in this chapter.
794	794	10 Sec. 10. The commission may use money in the fund for the
795	795	11 following purposes:
796	796	12 (1) Public health.
797	797	13 (2) Addiction services and recovery services and resources.
798	798	14 (3) To address homelessness or related services.
799	799	15 (4) Public safety.
800	800	16 (5) Any other purposes deemed appropriate by the
801	801	17 commission.
802	802	18 Sec. 11. The commission is subject to IC 5-14-1.5 (open door
803	803	19 law) and IC 5-14-3 (public records law).
804	804	20 Sec. 12. Before November 1 of each year, the commission shall
805	805	21 make a report of the commission's activities and uses of money in
806	806	22 the fund to the following:
807	807	23 (1) The city of New Haven city common council.
808	808	24 (2) The Allen County county council.
809	809	25 (3) The city of Fort Wayne city common council.
810	810	2025 IN 293—LS 6959/DI 125