Introduced Version
SENATE BILL No. 293
_____
DIGEST OF INTRODUCED BILL
Citations Affected: IC 4-33; IC 36-7-42.
Synopsis: Relocation of riverboat gambling operation. Provides that
the licensed owner of the riverboat located in the city of Rising Sun
(licensed owner) may relocate gaming operations to a casino in the city
of New Haven if certain conditions are met. Requires the licensed
owner to pay a fee of $50,000,000 if the licensed owner sells or
transfers the licensed owner's interest in the licensed owner's license
within five years of the approval of relocation. Provides for distribution
of supplemental wagering tax revenue and wagering tax revenue after
the relocation of gaming operations. Establishes the together for
tomorrow commission (commission). Specifies members to the
commission. Specifies the purposes of the commission.
Effective: July 1, 2025.
Zay
January 13, 2025, read first time and referred to Committee on Public Policy.
2025 IN 293—LS 6959/DI 125 Introduced
First Regular Session of the 124th General Assembly (2025)
PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana
Constitution) is being amended, the text of the existing provision will appear in this style type,
additions will appear in this style type, and deletions will appear in this style type.
Additions: Whenever a new statutory provision is being enacted (or a new constitutional
provision adopted), the text of the new provision will appear in this style type. Also, the
word NEW will appear in that style type in the introductory clause of each SECTION that adds
a new provision to the Indiana Code or the Indiana Constitution.
Conflict reconciliation: Text in a statute in this style type or this style type reconciles conflicts
between statutes enacted by the 2024 Regular Session of the General Assembly.
SENATE BILL No. 293
A BILL FOR AN ACT to amend the Indiana Code concerning
gaming.
Be it enacted by the General Assembly of the State of Indiana:
1 SECTION 1. IC 4-33-2-17, AS AMENDED BY P.L.293-2019,
2 SECTION 5, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
3 JULY 1, 2025]: Sec. 17. "Riverboat" means any of the following on
4 which lawful gambling is authorized under this article:
5 (1) A self-propelled excursion boat that complies with
6 IC 4-33-6-6(a) and is located in a county that is contiguous to
7 Lake Michigan or the Ohio River.
8 (2) A casino located in a historic hotel district.
9 (3) A permanently moored craft operating from a county
10 described in subdivision (1).
11 (4) An inland casino operating under IC 4-33-6-24.
12 (5) A casino operated in Gary under IC 4-33-6-4.5.
13 (6) A casino operated in Vigo County under IC 4-33-6.7.
14 (7) A casino operated in the city of New Haven under
15 IC 4-33-6-26.
16 SECTION 2. IC 4-33-6-1, AS AMENDED BY P.L.293-2019,
17 SECTION 10, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
2025 IN 293—LS 6959/DI 125 2
1 JULY 1, 2025]: Sec. 1. (a) The commission may issue to a person a
2 license to own a riverboat subject to the numerical and geographical
3 limitation of owner's licenses under this section and IC 4-33-4-17. Not
4 more than ten (10) owner's licenses may be in effect at any time.
5 Subject to subsection (d), those owner's licenses may be issued as
6 follows:
7 (1) Not more than two (2) licenses for not more than two (2)
8 riverboats that operate in or from the city of Gary.
9 (2) One (1) license for a riverboat that operates from the city of
10 Hammond.
11 (3) One (1) license for a riverboat that operates from the city of
12 East Chicago.
13 (4) One (1) license for a city located in a county contiguous to
14 Lake Michigan. However, this license may not be issued to a city
15 described in subdivisions (1) through (3).
16 (5) Not more than a total of five (5) licenses for riverboats that
17 operate upon the Ohio River from the following counties:
18 (A) Vanderburgh County.
19 (B) Harrison County.
20 (C) Switzerland County.
21 (D) Ohio County.
22 (E) Dearborn County.
23 The commission may not issue a license to an applicant if the
24 issuance of the license would result in more than one (1) riverboat
25 operating from a county described in this subdivision.
26 (6) Not more than one (1) license for a riverboat that operates as
27 an inland casino in Vigo County under IC 4-33-6.7.
28 (7) Not more than one (1) license for a riverboat that operates
29 as a casino in the city of New Haven under section 26 of this
30 chapter.
31 (b) In addition to its power to issue owner's licenses under
32 subsection (a), the commission may also enter into a contract under
33 IC 4-33-6.5 with respect to the operation of one (1) riverboat on behalf
34 of the commission in a historic hotel district.
35 (c) Except as provided in section 26 of this chapter, a person
36 holding an owner's license may not move the person's riverboat from
37 the county in which the riverboat was docked on January 1, 2007, to
38 any other county.
39 (d) The following apply to the allocation and issuance of owner's
40 licenses under subsection (a):
41 (1) A licensed owner holding two licenses issued under
42 subsection (a)(1) must relinquish one (1) of the licenses under
2025 IN 293—LS 6959/DI 125 3
1 section 4.5 of this chapter upon the commission's approval of the
2 licensed owner's request to relocate gaming operations under
3 section 4.5 of this chapter.
4 (2) An owner's license relinquished under subdivision (1) and
5 section 4.5 of this chapter may not be reissued with respect to
6 gaming operations in Gary.
7 (3) The licensed owner who relinquishes a license under
8 subdivision (1) and section 4.5 of this chapter may operate two
9 (2) docked riverboats under a single license unless and until the
10 licensed owner begins gaming operations at a relocated inland
11 casino under section 4.5 of this chapter.
12 (4) If an owner's license is relinquished under subdivision (1) and
13 section 4.5 of this chapter, an owner's license may be issued to
14 authorize gaming operations in Vigo County in accordance with
15 subsection (a)(6) and the procedures set forth in IC 4-33-6.7.
16 (5) If the commission approves a licensed owner's request to
17 relocate gaming operations from Ohio County under section
18 26 of this chapter, the following apply:
19 (A) The licensed owner may be authorized to begin gaming
20 operations in a casino in the city of New Haven in
21 accordance with subsection (a)(7) and the procedures set
22 forth in section 26 of this chapter.
23 (B) A new owner's license may not be issued to authorize
24 gaming operations in Ohio County after gaming operations
25 are relocated to the city of New Haven.
26 SECTION 3. IC 4-33-6-6, AS AMENDED BY P.L.293-2019,
27 SECTION 16, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
28 JULY 1, 2025]: Sec. 6. (a) Except as provided in subsection (c) or (d),
29 a riverboat that operates in a county that is contiguous to Lake
30 Michigan or the Ohio River must:
31 (1) have either:
32 (A) a valid certificate of inspection from the United States
33 Coast Guard for the carrying of at least five hundred (500)
34 passengers; or
35 (B) a valid certificate of compliance with marine structural and
36 life safety standards determined by the commission; and
37 (2) be at least one hundred fifty (150) feet in length.
38 (b) This subsection applies only to a riverboat that operates on the
39 Ohio River. A riverboat must replicate, as nearly as possible, historic
40 Indiana steamboat passenger vessels of the nineteenth century.
41 However, steam propulsion or overnight lodging facilities are not
42 required under this subsection.
2025 IN 293—LS 6959/DI 125 4
1 (c) A riverboat described in IC 4-33-2-17(3) must have a valid
2 certificate of compliance with the marine structural and life safety
3 standards determined by the commission under IC 4-33-4-13.5 for a
4 permanently moored craft.
5 (d) A riverboat constructed under section 24 of this chapter or a
6 riverboat relocated under section 4.5 or 26 of this chapter must comply
7 with all applicable building codes and any safety requirements imposed
8 by the commission.
9 SECTION 4. IC 4-33-6-24, AS AMENDED BY P.L.293-2019,
10 SECTION 18, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
11 JULY 1, 2025]: Sec. 24. (a) This section does not apply to:
12 (1) gaming operations relocated under section 4.5 or 26 of this
13 chapter; or
14 (2) an inland casino operated in Vigo County under IC 4-33-6.7.
15 (b) For purposes of this section, property is considered to be
16 adjacent to a riverboat dock site even if it is separated from the dock
17 site by public rights-of-way or railroad rights-of-way.
18 (c) A licensed owner may relocate the licensed owner's gaming
19 operation from a docked riverboat to an inland casino if the following
20 conditions are met:
21 (1) Except as provided in subsection (d), the casino is located on
22 property that the licensed owner owned or leased and used in the
23 conduct of the licensed owner's gaming operations on February 1,
24 2015.
25 (2) The casino is located on property adjacent to the dock site of
26 the licensed owner's riverboat.
27 (3) The casino complies with all applicable building codes and
28 any safety requirements imposed by the commission.
29 (4) The commission approves the relocation of the licensed
30 owner's gaming operation.
31 (d) This subsection applies to a licensed owner that owns or leases
32 property that is considered adjacent to a riverboat dock site under
33 subsection (b). The licensed owner may:
34 (1) acquire part of the public rights-of-way or railroad
35 rights-of-way to form a contiguous parcel with the property
36 owned or leased by the licensed owner on February 1, 2015; and
37 (2) subject to the other requirements of this section, situate an
38 inland casino on the contiguous parcel formed under subdivision
39 (1).
40 (e) The commission may impose any requirement upon a licensed
41 owner relocating gaming operations under this section.
42 (f) The number of gambling games offered by a licensed owner in
2025 IN 293—LS 6959/DI 125 5
1 an inland facility operated under this section may not exceed the
2 greatest number of gambling games offered by the licensed owner in
3 the licensed owner's docked riverboat since January 1, 2007.
4 SECTION 5. IC 4-33-6-26 IS ADDED TO THE INDIANA CODE
5 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
6 1, 2025]: Sec. 26. (a) A person holding an owner's license for a
7 riverboat operated from Ohio County may move gaming
8 operations to a casino in the city of New Haven only if the:
9 (1) licensed owner submits to the commission, with agreement
10 from the legislative body of the city of New Haven, a request
11 for approval to relocate the licensed owner's gaming
12 operations;
13 (2) licensed owner plans an investment of at least five hundred
14 million dollars ($500,000,000) for the relocation and
15 development of a casino and nongaming amenities, of which
16 at least fifty percent (50%) will be invested in the initial phase
17 of development, and, except as provided in subsection (e), the
18 remaining amount invested, and the relocation and
19 development of the casino and nongaming amenities
20 completed, not later than five (5) years after gaming
21 operations begin at the casino;
22 (3) licensed owner affirms that the licensed owner will work
23 with the city of Rising Sun, Ohio County, and the Indiana
24 economic development corporation to redevelop the vacated
25 site of gaming operations in Ohio County in a manner that
26 best serves the interests of the local community;
27 (4) licensed owner complies with all applicable building codes
28 and any safety requirements imposed by the commission;
29 (5) licensed owner complies with any other requirement
30 imposed by the commission; and
31 (6) commission approves the request.
32 (b) The commission shall prescribe the form of the request for
33 approval to relocate the licensed owner's gaming operations under
34 this section.
35 (c) Before approving a request to relocate the licensed owner's
36 gaming operations under this section, the commission shall
37 consider the following:
38 (1) The estimated economic benefits.
39 (2) The estimated tax revenue.
40 (3) The estimated number of new jobs.
41 (4) An expected timeline for the relocation and development
42 of a casino and nongaming amenities, including the initial
2025 IN 293—LS 6959/DI 125 6
1 phase of development and the completion of development.
2 (5) Any other issue deemed appropriate by the commission.
3 (d) If the licensed owner sells or otherwise transfers the licensed
4 owner's interest in the owner's license within five (5) years from
5 the date the relocation of gaming operations is approved by the
6 commission under this section, the licensed owner shall pay a fee
7 of fifty million dollars ($50,000,000) before the sale or transfer of
8 the license may be approved by the commission. Any payment
9 required under this subsection shall be deposited in the state
10 general fund.
11 (e) If, at any time after the initial phase of development
12 described in subsection (a)(2) and the date that is five (5) years
13 after gaming operations begin at the casino, the licensed owner
14 determines that the:
15 (1) remaining amount of the initial five hundred million dollar
16 ($500,000,000) investment; and
17 (2) relocation and development of the casino and nongaming
18 amenities;
19 will not be fully invested and completed within five (5) years after
20 gaming operations begin at the casino, as described in subsection
21 (a)(2), the licensed owner shall, in a form and manner prescribed
22 by the commission, report the length of any necessary period of
23 extension to the commission, including an explanation of the reason
24 for the extension and any additional information requested by the
25 commission. If the commission finds that the reason for the
26 extension is reasonable, as determined by the commission, the
27 extension may be approved. If the commission finds that the reason
28 for the extension is not reasonable, the commission may impose a
29 civil penalty against the licensed owner. The licensed owner may
30 request that the commission describe potential reasons for an
31 extension that would be considered reasonable under this
32 subsection at the time the initial phase of development begins.
33 SECTION 6. IC 4-33-12-1.5, AS AMENDED BY P.L.293-2019,
34 SECTION 24, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
35 JULY 1, 2025]: Sec. 1.5. (a) A supplemental wagering tax on the
36 wagering occurring each day at a riverboat is imposed upon the
37 licensed owner operating the riverboat.
38 (b) Except as provided in subsection (d), subsections (d) and (e),
39 and subject to subsection (c), the amount of supplemental wagering tax
40 imposed for a particular day is determined by multiplying the
41 riverboat's adjusted gross receipts for that day by the quotient of:
42 (1) the total riverboat admissions tax that the riverboat's licensed
2025 IN 293—LS 6959/DI 125 7
1 owner paid beginning July 1, 2016, and ending June 30, 2017;
2 divided by
3 (2) the riverboat's adjusted gross receipts beginning July 1, 2016,
4 and ending June 30, 2017.
5 (c) The quotient used under subsection (b) to determine the
6 supplemental wagering tax liability of a licensed owner subject to
7 subsection (b) may not exceed the following when expressed as a
8 percentage:
9 (1) Four percent (4%) before July 1, 2019.
10 (2) Three and five-tenths percent (3.5%) after June 30, 2019.
11 (d) The supplemental wagering tax liability of a licensed owner
12 operating an inland casino in Vigo County is equal to two and
13 nine-tenths percent (2.9%) of the riverboat's adjusted gross receipts for
14 the day.
15 (e) The supplemental wagering tax liability of a licensed owner
16 operating a casino in the city of New Haven is equal to three
17 percent (3%) of the riverboat's adjusted gross receipts for the day.
18 SECTION 7. IC 4-33-12-6, AS AMENDED BY P.L.104-2022,
19 SECTION 8, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
20 JULY 1, 2025]: Sec. 6. (a) The department shall place in the state
21 general fund the tax revenue collected under this chapter.
22 (b) Except as provided by sections 8, and 8.5, and 8.7 of this
23 chapter, the treasurer of state shall quarterly pay the following
24 amounts:
25 (1) Except as provided in section 9(k) of this chapter, thirty-three
26 and one-third percent (33 1/3%) of the admissions tax and
27 supplemental wagering tax collected by the licensed owner during
28 the quarter shall be paid to:
29 (A) the city in which the riverboat is located, if the city:
30 (i) is located in a county having a population of more than
31 one hundred twelve thousand (112,000) and less than one
32 hundred twenty thousand (120,000); or
33 (ii) is contiguous to the Ohio River and is the largest city in
34 the county; and
35 (B) the county in which the riverboat is located, if the
36 riverboat is not located in a city described in clause (A).
37 (2) Except as provided in section 9(k) of this chapter, thirty-three
38 and one-third percent (33 1/3%) of the admissions tax and
39 supplemental wagering tax collected by the licensed owner during
40 the quarter shall be paid to the county in which the riverboat is
41 located. In the case of a county described in subdivision (1)(B),
42 this thirty-three and one-third percent (33 1/3%) of the admissions
2025 IN 293—LS 6959/DI 125 8
1 tax and supplemental wagering tax is in addition to the
2 thirty-three and one-third percent (33 1/3%) received under
3 subdivision (1)(B).
4 (3) Except as provided in section 9(k) of this chapter, three and
5 thirty-three hundredths percent (3.33%) of the admissions tax and
6 supplemental wagering tax collected by the licensed owner during
7 the quarter shall be paid to the county convention and visitors
8 bureau or promotion fund for the county in which the riverboat is
9 located.
10 (4) Except as provided in section 9(k) of this chapter, five percent
11 (5%) of the admissions tax and supplemental wagering tax
12 collected by the licensed owner during a quarter shall be paid to
13 the state fair commission, for use in any activity that the
14 commission is authorized to carry out under IC 15-13-3.
15 (5) Except as provided in section 9(k) of this chapter, three and
16 thirty-three hundredths percent (3.33%) of the admissions tax and
17 supplemental wagering tax collected by the licensed owner during
18 the quarter shall be paid to the division of mental health and
19 addiction. The division shall allocate at least twenty-five percent
20 (25%) of the funds derived from the admissions tax to the
21 prevention and treatment of compulsive gambling.
22 (6) Twenty-one and six hundred sixty-seven thousandths percent
23 (21.667%) of the admissions tax and supplemental wagering tax
24 collected by the licensed owner during the quarter shall be paid
25 to the state general fund.
26 SECTION 8. IC 4-33-12-8.7 IS ADDED TO THE INDIANA CODE
27 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
28 1, 2025]: Sec. 8.7. (a) This section applies only to tax revenue
29 collected under this chapter from a casino located in the city of
30 New Haven.
31 (b) The treasurer of state shall pay all amounts from taxes
32 collected during the preceding calendar quarter from the casino
33 located in the city of New Haven to the fiscal officer of the together
34 for tomorrow commission established by IC 36-7-42-3 for deposit
35 in the together for tomorrow fund established by IC 36-7-42-9.
36 SECTION 9. IC 4-33-13-5, AS AMENDED BY P.L.9-2024,
37 SECTION 109, IS AMENDED TO READ AS FOLLOWS
38 [EFFECTIVE JULY 1, 2025]: Sec. 5. (a) This subsection does not
39 apply to tax revenue remitted by an operating agent operating a
40 riverboat in a historic hotel district. Excluding funds that are
41 appropriated in the biennial budget act from the state gaming fund to
42 the commission for purposes of administering this article, each month
2025 IN 293—LS 6959/DI 125 9
1 the state comptroller shall distribute the tax revenue deposited in the
2 state gaming fund under this chapter to the following:
3 (1) An amount equal to the following shall be set aside for
4 revenue sharing under subsection (d):
5 (A) Before July 1, 2021, the first thirty-three million dollars
6 ($33,000,000) of tax revenues collected under this chapter
7 shall be set aside for revenue sharing under subsection (d).
8 (B) After June 30, 2021, if the total adjusted gross receipts
9 received by licensees from gambling games authorized under
10 this article during the preceding state fiscal year is equal to or
11 greater than the total adjusted gross receipts received by
12 licensees from gambling games authorized under this article
13 during the state fiscal year ending June 30, 2020, the first
14 thirty-three million dollars ($33,000,000) of tax revenues
15 collected under this chapter shall be set aside for revenue
16 sharing under subsection (d).
17 (C) After June 30, 2021, if the total adjusted gross receipts
18 received by licensees from gambling games authorized under
19 this article during the preceding state fiscal year is less than
20 the total adjusted gross receipts received by licensees from
21 gambling games authorized under this article during the state
22 year ending June 30, 2020, an amount equal to the first
23 thirty-three million dollars ($33,000,000) of tax revenues
24 collected under this chapter multiplied by the result of:
25 (i) the total adjusted gross receipts received by licensees
26 from gambling games authorized under this article during
27 the preceding state fiscal year; divided by
28 (ii) the total adjusted gross receipts received by licensees
29 from gambling games authorized under this article during
30 the state fiscal year ending June 30, 2020;
31 shall be set aside for revenue sharing under subsection (d).
32 (2) Subject to subsection (c), twenty-five percent (25%) of the
33 remaining tax revenue remitted by each licensed owner shall be
34 paid:
35 (A) to the city in which the riverboat is located or that is
36 designated as the home dock of the riverboat from which the
37 tax revenue was collected, in the case of:
38 (i) a city described in IC 4-33-12-6(b)(1)(A);
39 (ii) a city located in Lake County; or
40 (iii) Terre Haute; or
41 (iv) the city of New Haven; or
42 (B) to the county that is designated as the home dock of the
2025 IN 293—LS 6959/DI 125 10
1 riverboat from which the tax revenue was collected, in the case
2 of a riverboat that is not located in a city described in clause
3 (A) or whose home dock is not in a city described in clause
4 (A).
5 (3) The remainder of the tax revenue remitted by each licensed
6 owner shall be paid to the state general fund. In each state fiscal
7 year, the state comptroller shall make the transfer required by this
8 subdivision on or before the fifteenth day of the month based on
9 revenue received during the preceding month for deposit in the
10 state gaming fund. Specifically, the state comptroller may transfer
11 the tax revenue received by the state in a month to the state
12 general fund in the immediately following month according to this
13 subdivision.
14 (b) This subsection applies only to tax revenue remitted by an
15 operating agent operating a riverboat in a historic hotel district after
16 June 30, 2019. Excluding funds that are appropriated in the biennial
17 budget act from the state gaming fund to the commission for purposes
18 of administering this article, each month the state comptroller shall
19 distribute the tax revenue remitted by the operating agent under this
20 chapter as follows:
21 (1) For state fiscal years beginning after June 30, 2019, but
22 ending before July 1, 2021, fifty-six and five-tenths percent
23 (56.5%) shall be paid to the state general fund.
24 (2) For state fiscal years beginning after June 30, 2021, fifty-six
25 and five-tenths percent (56.5%) shall be paid as follows:
26 (A) Sixty-six and four-tenths percent (66.4%) shall be paid to
27 the state general fund.
28 (B) Thirty-three and six-tenths percent (33.6%) shall be paid
29 to the West Baden Springs historic hotel preservation and
30 maintenance fund established by IC 36-7-11.5-11(b).
31 However, if:
32 (i) at any time the balance in that fund exceeds twenty-five
33 million dollars ($25,000,000); or
34 (ii) in any part of a state fiscal year in which the operating
35 agent has received at least one hundred million dollars
36 ($100,000,000) of adjusted gross receipts;
37 the amount described in this clause shall be paid to the state
38 general fund for the remainder of the state fiscal year.
39 (3) Forty-three and five-tenths percent (43.5%) shall be paid as
40 follows:
41 (A) Twenty-two and four-tenths percent (22.4%) shall be paid
42 as follows:
2025 IN 293—LS 6959/DI 125 11
1 (i) Fifty percent (50%) to the fiscal officer of the town of
2 French Lick.
3 (ii) Fifty percent (50%) to the fiscal officer of the town of
4 West Baden Springs.
5 (B) Fourteen and eight-tenths percent (14.8%) shall be paid to
6 the county treasurer of Orange County for distribution among
7 the school corporations in the county. The governing bodies
8 for the school corporations in the county shall provide a
9 formula for the distribution of the money received under this
10 clause among the school corporations by joint resolution
11 adopted by the governing body of each of the school
12 corporations in the county. Money received by a school
13 corporation under this clause must be used to improve the
14 educational attainment of students enrolled in the school
15 corporation receiving the money. Not later than the first
16 regular meeting in the school year of a governing body of a
17 school corporation receiving a distribution under this clause,
18 the superintendent of the school corporation shall submit to
19 the governing body a report describing the purposes for which
20 the receipts under this clause were used and the improvements
21 in educational attainment realized through the use of the
22 money. The report is a public record.
23 (C) Thirteen and one-tenth percent (13.1%) shall be paid to the
24 county treasurer of Orange County.
25 (D) Five and three-tenths percent (5.3%) shall be distributed
26 quarterly to the county treasurer of Dubois County for
27 appropriation by the county fiscal body after receiving a
28 recommendation from the county executive. The county fiscal
29 body for the receiving county shall provide for the distribution
30 of the money received under this clause to one (1) or more
31 taxing units (as defined in IC 6-1.1-1-21) in the county under
32 a formula established by the county fiscal body after receiving
33 a recommendation from the county executive.
34 (E) Five and three-tenths percent (5.3%) shall be distributed
35 quarterly to the county treasurer of Crawford County for
36 appropriation by the county fiscal body after receiving a
37 recommendation from the county executive. The county fiscal
38 body for the receiving county shall provide for the distribution
39 of the money received under this clause to one (1) or more
40 taxing units (as defined in IC 6-1.1-1-21) in the county under
41 a formula established by the county fiscal body after receiving
42 a recommendation from the county executive.
2025 IN 293—LS 6959/DI 125 12
1 (F) Six and thirty-five hundredths percent (6.35%) shall be
2 paid to the fiscal officer of the town of Paoli.
3 (G) Six and thirty-five hundredths percent (6.35%) shall be
4 paid to the fiscal officer of the town of Orleans.
5 (H) Twenty-six and four-tenths percent (26.4%) shall be paid
6 to the Indiana economic development corporation established
7 by IC 5-28-3-1 for transfer as follows:
8 (i) Beginning after December 31, 2017, ten percent (10%)
9 of the amount transferred under this clause in each calendar
10 year shall be transferred to the South Central Indiana
11 Regional Economic Development Corporation or a
12 successor entity or partnership for economic development
13 for the purpose of recruiting new business to Orange County
14 as well as promoting the retention and expansion of existing
15 businesses in Orange County.
16 (ii) The remainder of the amount transferred under this
17 clause in each calendar year shall be transferred to Radius
18 Indiana or a successor regional entity or partnership for the
19 development and implementation of a regional economic
20 development strategy to assist the residents of Orange
21 County and the counties contiguous to Orange County in
22 improving their quality of life and to help promote
23 successful and sustainable communities.
24 To the extent possible, the Indiana economic development
25 corporation shall provide for the transfer under item (i) to be
26 made in four (4) equal installments. However, an amount
27 sufficient to meet current obligations to retire or refinance
28 indebtedness or leases for which tax revenues under this
29 section were pledged before January 1, 2015, by the Orange
30 County development commission shall be paid to the Orange
31 County development commission before making distributions
32 to the South Central Indiana Regional Economic Development
33 Corporation and Radius Indiana or their successor entities or
34 partnerships. The amount paid to the Orange County
35 development commission shall proportionally reduce the
36 amount payable to the South Central Indiana Regional
37 Economic Development Corporation and Radius Indiana or
38 their successor entities or partnerships.
39 (c) This subsection does not apply to tax revenue remitted by an
40 inland casino operating in Vigo County or the city of New Haven. For
41 each city and county receiving money under subsection (a)(2), the state
42 comptroller shall determine the total amount of money paid by the state
2025 IN 293—LS 6959/DI 125 13
1 comptroller to the city or county during the state fiscal year 2002. The
2 amount determined is the base year revenue for the city or county. The
3 state comptroller shall certify the base year revenue determined under
4 this subsection to the city or county. The total amount of money
5 distributed to a city or county under this section during a state fiscal
6 year may not exceed the entity's base year revenue. For each state fiscal
7 year, the state comptroller shall pay that part of the riverboat wagering
8 taxes that:
9 (1) exceeds a particular city's or county's base year revenue; and
10 (2) would otherwise be due to the city or county under this
11 section;
12 to the state general fund instead of to the city or county.
13 (d) Except as provided in subsections (k) and (l), before August 15
14 of each year, the state comptroller shall distribute the wagering taxes
15 set aside for revenue sharing under subsection (a)(1) to the county
16 treasurer of each county that does not have a riverboat according to the
17 ratio that the county's population bears to the total population of the
18 counties that do not have a riverboat. Except as provided in subsection
19 (g), the county auditor shall distribute the money received by the
20 county under this subsection as follows:
21 (1) To each city located in the county according to the ratio the
22 city's population bears to the total population of the county.
23 (2) To each town located in the county according to the ratio the
24 town's population bears to the total population of the county.
25 (3) After the distributions required in subdivisions (1) and (2) are
26 made, the remainder shall be retained by the county.
27 If a casino begins gaming operations in the city of New Haven, and
28 Ohio County and the city of Rising Sun are entitled to a
29 distribution under subsection (n), Ohio County and the city of
30 Rising Sun may not receive a distribution under this subsection,
31 and the population of Ohio County may not be included in the
32 calculation under this subsection.
33 (e) Money received by a city, town, or county under subsection (d)
34 or (g) may be used for any of the following purposes:
35 (1) To reduce the property tax levy of the city, town, or county for
36 a particular year (a property tax reduction under this subdivision
37 does not reduce the maximum levy of the city, town, or county
38 under IC 6-1.1-18.5).
39 (2) For deposit in a special fund or allocation fund created under
40 IC 8-22-3.5, IC 36-7-14, IC 36-7-14.5, IC 36-7-15.1, and
41 IC 36-7-30 to provide funding for debt repayment.
42 (3) To fund sewer and water projects, including storm water
2025 IN 293—LS 6959/DI 125 14
1 management projects.
2 (4) For police and fire pensions.
3 (5) To carry out any governmental purpose for which the money
4 is appropriated by the fiscal body of the city, town, or county.
5 Money used under this subdivision does not reduce the property
6 tax levy of the city, town, or county for a particular year or reduce
7 the maximum levy of the city, town, or county under
8 IC 6-1.1-18.5.
9 (f) This subsection does not apply to an inland casino operating in
10 Vigo County or the city of New Haven. Before July 15 of each year,
11 the state comptroller shall determine the total amount of money
12 distributed to an entity under IC 4-33-12-6 or IC 4-33-12-8 during the
13 preceding state fiscal year. If the state comptroller determines that the
14 total amount of money distributed to an entity under IC 4-33-12-6 or
15 IC 4-33-12-8 during the preceding state fiscal year was less than the
16 entity's base year revenue (as determined under IC 4-33-12-9), the state
17 comptroller shall make a supplemental distribution to the entity from
18 taxes collected under this chapter and deposited into the state general
19 fund. Except as provided in subsection (h), the amount of an entity's
20 supplemental distribution is equal to:
21 (1) the entity's base year revenue (as determined under
22 IC 4-33-12-9); minus
23 (2) the sum of:
24 (A) the total amount of money distributed to the entity and
25 constructively received by the entity during the preceding state
26 fiscal year under IC 4-33-12-6 or IC 4-33-12-8; plus
27 (B) the amount of any admissions taxes deducted under
28 IC 6-3.1-20-7.
29 (g) This subsection applies only to Marion County. The county
30 auditor shall distribute the money received by the county under
31 subsection (d) as follows:
32 (1) To each city, other than the consolidated city, located in the
33 county according to the ratio that the city's population bears to the
34 total population of the county.
35 (2) To each town located in the county according to the ratio that
36 the town's population bears to the total population of the county.
37 (3) After the distributions required in subdivisions (1) and (2) are
38 made, the remainder shall be paid in equal amounts to the
39 consolidated city and the county.
40 (h) This subsection does not apply to an inland casino operating in
41 Vigo County or the city of New Haven. This subsection applies to a
42 supplemental distribution made after June 30, 2017. The maximum
2025 IN 293—LS 6959/DI 125 15
1 amount of money that may be distributed under subsection (f)
2 subsections (f) and (n) in a state fiscal year is equal to the following:
3 (1) Before July 1, 2021, forty-eight million dollars ($48,000,000).
4 (2) After June 30, 2021, if the total adjusted gross receipts
5 received by licensees from gambling games authorized under this
6 article during the preceding state fiscal year is equal to or greater
7 than the total adjusted gross receipts received by licensees from
8 gambling games authorized under this article during the state
9 fiscal year ending June 30, 2020, the maximum amount is
10 forty-eight million dollars ($48,000,000).
11 (3) After June 30, 2021, if the total adjusted gross receipts
12 received by licensees from gambling games authorized under this
13 article during the preceding state fiscal year is less than the total
14 adjusted gross receipts received by licensees from gambling
15 games authorized under this article during the state fiscal year
16 ending June 30, 2020, the maximum amount is equal to the result
17 of:
18 (A) forty-eight million dollars ($48,000,000); multiplied by
19 (B) the result of:
20 (i) the total adjusted gross receipts received by licensees
21 from gambling games authorized under this article during
22 the preceding state fiscal year; divided by
23 (ii) the total adjusted gross receipts received by licensees
24 from gambling games authorized under this article during
25 the state fiscal year ending June 30, 2020.
26 If the total amount determined under subsection (f) subsections (f) and
27 (n) exceeds the maximum amount determined under this subsection,
28 the amount distributed to an entity under subsection (f) subsections (f)
29 and (n) must be reduced according to the ratio that the amount
30 distributed to the entity under IC 4-33-12-6 or IC 4-33-12-8, or, in the
31 case of the city of Rising Sun and Ohio County, the amount
32 distributed to the entity under subsection (n), bears to the total
33 amount distributed under IC 4-33-12-6 and IC 4-33-12-8 to all entities
34 receiving a supplemental distribution.
35 (i) This subsection applies to a supplemental distribution, if any,
36 payable to Lake County, Hammond, Gary, or East Chicago under
37 subsections (f) and (h). Beginning in July 2016, the state comptroller
38 shall, after making any deductions from the supplemental distribution
39 required by IC 6-3.1-20-7, deduct from the remainder of the
40 supplemental distribution otherwise payable to the unit under this
41 section the lesser of:
42 (1) the remaining amount of the supplemental distribution; or
2025 IN 293—LS 6959/DI 125 16
1 (2) the difference, if any, between:
2 (A) three million five hundred thousand dollars ($3,500,000);
3 minus
4 (B) the amount of admissions taxes constructively received by
5 the unit in the previous state fiscal year.
6 The state comptroller shall distribute the amounts deducted under this
7 subsection to the northwest Indiana redevelopment authority
8 established under IC 36-7.5-2-1 for deposit in the development
9 authority revenue fund established under IC 36-7.5-4-1.
10 (j) Money distributed to a political subdivision under subsection (b):
11 (1) must be paid to the fiscal officer of the political subdivision
12 and may be deposited in the political subdivision's general fund
13 (in the case of a school corporation, the school corporation may
14 deposit the money into either the education fund (IC 20-40-2) or
15 the operations fund (IC 20-40-18)) or riverboat fund established
16 under IC 36-1-8-9, or both;
17 (2) may not be used to reduce the maximum levy under
18 IC 6-1.1-18.5 of a county, city, or town or the maximum tax rate
19 of a school corporation, but, except as provided in subsection
20 (b)(3)(B), may be used at the discretion of the political
21 subdivision to reduce the property tax levy of the county, city, or
22 town for a particular year;
23 (3) except as provided in subsection (b)(3)(B), may be used for
24 any legal or corporate purpose of the political subdivision,
25 including the pledge of money to bonds, leases, or other
26 obligations under IC 5-1-14-4; and
27 (4) is considered miscellaneous revenue.
28 Money distributed under subsection (b)(3)(B) must be used for the
29 purposes specified in subsection (b)(3)(B).
30 (k) After June 30, 2020, the amount of wagering taxes that would
31 otherwise be distributed to South Bend under subsection (d) shall be
32 deposited as being received from all riverboats whose supplemental
33 wagering tax, as calculated under IC 4-33-12-1.5(b), is over three and
34 five-tenths percent (3.5%). The amount deposited under this
35 subsection, in each riverboat's account, is proportionate to the
36 supplemental wagering tax received from that riverboat under
37 IC 4-33-12-1.5 in the month of July. The amount deposited under this
38 subsection must be distributed in the same manner as the supplemental
39 wagering tax collected under IC 4-33-12-1.5. This subsection expires
40 June 30, 2021.
41 (l) After June 30, 2021, the amount of wagering taxes that would
42 otherwise be distributed to South Bend under subsection (d) shall be
2025 IN 293—LS 6959/DI 125 17
1 withheld and deposited in the state general fund.
2 (m) The following apply to money received by the city of New
3 Haven under subsection (a)(2) in a calendar year:
4 (1) At least twenty percent (20%) must be used to provide
5 property tax relief to individuals who qualified for a standard
6 homestead deduction under IC 6-1.1-12-37 for a homestead
7 located in the city of New Haven. The relief may be provided
8 in a form determined by the county fiscal body, including as
9 a rebate check or as a credit against the individual's
10 homestead property tax liability. A property tax reduction
11 under this subdivision does not reduce the maximum levy of
12 the city under IC 6-1.1-18.5.
13 (2) At least three percent (3%) must be paid to the fiscal
14 officer of the together for tomorrow commission established
15 by IC 36-7-42-3 for deposit in the together for tomorrow fund
16 established by IC 36-7-42-9.
17 (n) This subsection applies beginning with the first state fiscal
18 year in which a casino begins gaming operations in the city of New
19 Haven, and for each state fiscal year thereafter. Subject to
20 subsection (h), when the state comptroller makes supplemental
21 distributions under subsection (f), the state comptroller shall also
22 make a supplemental distribution to the city of Rising Sun and to
23 Ohio County equal to the amount of the supplemental distribution
24 received by that unit for state fiscal year 2024. The supplemental
25 distributions under this subsection must be made from taxes
26 collected under this chapter and deposited in the state general
27 fund, and must be included in the calculation of the maximum
28 amount of money that may be distributed for supplemental
29 distributions in a state fiscal year under subsection (h). The state
30 comptroller shall make the payments required under this
31 subsection regardless of whether any other entity is determined to
32 be eligible for a supplemental distribution in a particular state
33 fiscal year under subsection (f).
34 SECTION 10. IC 36-7-42 IS ADDED TO THE INDIANA CODE
35 AS A NEW CHAPTER TO READ AS FOLLOWS [EFFECTIVE
36 JULY 1, 2025]:
37 Chapter 42. Together for Tomorrow Commission
38 Sec. 1. As used in this chapter, "commission" means the
39 together for tomorrow commission established by section 3 of this
40 chapter.
41 Sec. 2. As used in this chapter, "fund" refers to the together for
42 tomorrow fund established by section 9 of this chapter.
2025 IN 293—LS 6959/DI 125 18
1 Sec. 3. The together for tomorrow commission is established for
2 the purpose of making collaborative decisions for the use of tax
3 revenue collected from a casino located in the city of New Haven.
4 Sec. 4. (a) The commission consists of the following four (4)
5 members:
6 (1) The executive of the city of New Haven.
7 (2) The executive of the city of Fort Wayne.
8 (3) The president of the city of New Haven's city common
9 council.
10 (4) One (1) member of the Allen County board of county
11 commissioners who shall be selected by Allen County's board
12 of county commissioners, as the designee.
13 (b) The members described in subsection (a)(1) through (a)(3)
14 serve on the commission by virtue of the office the individual holds.
15 (c) There is no term length for the member described in
16 subsection (a)(4), but the member serves at the will of the
17 appointing authority. Any vacancy in the position described in
18 subsection (a)(4) shall be filled in the same manner as the original
19 appointment.
20 Sec. 5. For purposes of Article 2, Section 9 of the Constitution
21 of the State of Indiana, the position of a member of the commission
22 is not considered a lucrative office.
23 Sec. 6. (a) Each year the commission shall elect the following
24 from among the members of the commission:
25 (1) A chairperson.
26 (2) A vice chairperson.
27 (3) A treasurer.
28 (b) An individual elected as a chairperson or a vice chairperson:
29 (1) serves a term of one (1) year beginning July 1 following the
30 date the individual is elected; and
31 (2) may be reelected.
32 Sec. 7. The commission shall meet at least one (1) time quarterly
33 at the call of the chairperson. The first meeting shall be held not
34 later than six (6) months after gaming operations begin at a casino
35 located in the city of New Haven.
36 Sec. 8. The members of the commission may not receive
37 compensation for service on the commission.
38 Sec. 9. (a) The fiscal officer of the commission shall establish a
39 local fund known as the together for tomorrow fund for the
40 purpose of carrying out this chapter. The fund shall be
41 administered by the commission.
42 (b) The fund consists of the following:
2025 IN 293—LS 6959/DI 125 19
1 (1) Revenue received under IC 4-33-12-8.7.
2 (2) Revenue received under IC 4-33-13-5(m)(2).
3 (3) Gifts, contributions, and grants.
4 (c) The expenses of administering the fund shall be paid from
5 money in the fund.
6 (d) Money in the fund at the end of a state fiscal year does not
7 revert to the state general fund or any other fund.
8 (e) Money in the fund is continuously appropriated for the
9 purposes set forth in this chapter.
10 Sec. 10. The commission may use money in the fund for the
11 following purposes:
12 (1) Public health.
13 (2) Addiction services and recovery services and resources.
14 (3) To address homelessness or related services.
15 (4) Public safety.
16 (5) Any other purposes deemed appropriate by the
17 commission.
18 Sec. 11. The commission is subject to IC 5-14-1.5 (open door
19 law) and IC 5-14-3 (public records law).
20 Sec. 12. Before November 1 of each year, the commission shall
21 make a report of the commission's activities and uses of money in
22 the fund to the following:
23 (1) The city of New Haven city common council.
24 (2) The Allen County county council.
25 (3) The city of Fort Wayne city common council.
2025 IN 293—LS 6959/DI 125