Introduced Version
SENATE BILL No. 543
_____
DIGEST OF INTRODUCED BILL
Citations Affected: IC 4-31; IC 4-33; IC 4-35; IC 4-38-10; IC 4-40;
IC 6-1.1-4-31.5; IC 6-3.1-20-7; IC 6-8.1-3; IC 20-26-5-22.5;
IC 20-47-1; IC 36-1; IC 36-7.5.
Synopsis: Gaming revenue distribution. Establishes the gaming
revenue fund (fund). Provides that tax revenue collected after June 30,
2025, from the imposition of the wagering tax, the supplemental
wagering tax, the graduated slot machine wagering tax, the county
gambling game wagering fee, the sports wagering tax, and taxes and
fees imposed on pari-mutuel wagering, except for tax revenue collected
from an operating agent, is deposited in the fund. Provides that the state
comptroller administers the fund. Provides for distribution of the
money in the fund. Makes corresponding changes. Makes an
appropriation. Reconciles conflicting statutes.
Effective: July 1, 2025.
Maxwell
January 16, 2025, read first time and referred to Committee on Appropriations.
2025 IN 543—LS 7728/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. 543
A BILL FOR AN ACT to amend the Indiana Code concerning
gaming and to make an appropriation.
Be it enacted by the General Assembly of the State of Indiana:
1 SECTION 1. IC 4-31-9-3, AS AMENDED BY P.L.137-2022,
2 SECTION 3, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
3 JULY 1, 2025]: Sec. 3. (a) At the close of each day on which a permit
4 holder or satellite facility operator conducts pari-mutuel wagering on
5 live racing or simulcasts at a racetrack or satellite facility, the permit
6 holder or satellite facility operator shall pay to the department of state
7 revenue a tax on the total amount of money wagered on that day as
8 follows:
9 (1) Two percent (2%) of the total amount of money wagered
10 under IC 4-31-7 at a permit holder's racetrack.
11 (2) Two and one-half percent (2.5%) of the total amount of money
12 wagered under IC 4-31-5.5-6 at a permit holder's satellite facility.
13 (b) This subsection applies to taxes collected under subsection
14 (a) before July 1, 2025. The taxes collected under subsection (a) shall
15 be paid from the amounts withheld under section 1 of this chapter and
16 shall be distributed as follows:
17 (1) The first one hundred fifty thousand dollars ($150,000) of
2025 IN 543—LS 7728/DI 125 2
1 taxes collected during each state fiscal year shall be deposited in
2 the veterinary school research account established by
3 IC 4-31-12-22.
4 (2) The remainder of the taxes collected during each state fiscal
5 year shall be paid into the Indiana horse racing commission
6 operating fund (IC 4-31-10).
7 (c) This subsection applies to taxes collected under subsection
8 (a) after June 30, 2025. The taxes collected under subsection (a)
9 shall be paid from the amounts withheld under section 1 of this
10 chapter and shall be deposited in the gaming revenue fund
11 established by IC 4-40-3-1.
12 (c) (d) The tax imposed by this section is a listed tax for purposes
13 of IC 6-8.1-1.
14 (d) (e) The payment of the tax under this section must be reported
15 and remitted electronically through the department's online tax filing
16 program.
17 SECTION 2. IC 4-31-9-5 IS AMENDED TO READ AS FOLLOWS
18 [EFFECTIVE JULY 1, 2025]: Sec. 5. (a) At the close of each day on
19 which pari-mutuel wagering is conducted, each permit holder or
20 satellite facility operator shall pay to the department of state revenue
21 a tax equal to twenty cents ($0.20) for each person who paid an
22 admission charge for the privilege of entering the racetrack grounds or
23 satellite facility on that day. Separate computations shall be made of
24 the number of patrons at each location. If tickets are issued for more
25 than one (1) day, the sum of twenty cents ($0.20) shall be paid for each
26 person using the ticket on each day that it is used.
27 (b) This subsection applies to taxes collected under subsection
28 (a) before July 1, 2025. Before the fifteenth day of each month, the
29 taxes collected under subsection (a) during the preceding month shall
30 be distributed as follows:
31 (1) Fifty percent (50%) of the taxes shall be distributed in equal
32 shares to the fiscal officers of:
33 (A) the city, if any;
34 (B) the town, if any; and
35 (C) the county;
36 in which the racetrack is located. The city, town, or county may
37 use this money as general fund operating revenues.
38 (2) Fifty percent (50%) of the taxes shall be deposited in the state
39 general fund.
40 (c) This subsection applies to taxes collected under subsection
41 (a) after June 30, 2025. Before the fifteenth day of each month, the
42 taxes collected under subsection (a) during the preceding month
2025 IN 543—LS 7728/DI 125 3
1 shall be deposited in the gaming revenue fund established by
2 IC 4-40-3-1.
3 (c) (d) The tax imposed by this section is a listed tax for purposes
4 of IC 6-8.1-1.
5 SECTION 3. IC 4-31-9-7, AS AMENDED BY P.L.210-2013,
6 SECTION 5, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
7 JULY 1, 2025]: Sec. 7. (a) This section does not apply to money
8 wagered on simulcasts of horse races televised under IC 4-31-7-7.
9 (b) Each permit holder shall pay a fee after the completion of each
10 racing meeting. This fee is in addition to the taxes imposed by section
11 3 of this chapter. Except as provided in subsection (c), the amount of
12 this fee is determined as follows:
13 (1) If the total amount of wagering at the racing meeting is less
14 than five million dollars ($5,000,000), the fee is one-tenth of one
15 percent (0.1%) of the total amount wagered.
16 (2) If the total amount of wagering at the racing meeting is five
17 million dollars ($5,000,000) or more, the fee is fifteen-hundredths
18 of one percent (0.15%) of the total amount wagered.
19 (c) The fees collected under this section from any one (1) permit
20 holder may not exceed fifteen thousand dollars ($15,000) from any one
21 (1) horse racing meeting in a calendar year.
22 (d) This subsection applies to fees collected under this section
23 before July 1, 2025. Within ten (10) days after the close of each racing
24 meeting, the permit holder shall forward the fee imposed by this
25 section in equal shares to the fiscal officers of the:
26 (1) city, if any;
27 (2) town, if any; and
28 (3) county;
29 in which the racing meeting took place. The city, town, or county may
30 use this money as general fund operating revenues.
31 (e) This subsection applies to fees collected under this section
32 after June 30, 2025. Within ten (10) days after the close of each
33 racing meeting, the permit holder shall forward the fees imposed
34 by this section to the state comptroller. The state comptroller shall
35 deposit the fees collected under this section in the gaming revenue
36 fund established by IC 4-40-3-1.
37 SECTION 4. IC 4-31-9-9, AS AMENDED BY P.L.9-2024,
38 SECTION 107, IS AMENDED TO READ AS FOLLOWS
39 [EFFECTIVE JULY 1, 2025]: Sec. 9. (a) This subsection applies to
40 amounts withheld before July 1, 2025. Before January 15 and July 15
41 of each year, each permit holder that operates satellite facilities shall
42 forward to the state comptroller an amount equal to one-half of one
2025 IN 543—LS 7728/DI 125 4
1 percent (0.5%) of the total amount of money wagered at that permit
2 holder's satellite facilities during the six (6) month period ending on the
3 last day of the preceding month. The state comptroller shall distribute
4 amounts received under this section as follows:
5 (1) Fifty percent (50%) of the amounts received shall be deposited
6 in the livestock industry promotion and development fund
7 established by IC 15-11-5-4.
8 (2) Fifty percent (50%) of the amounts received shall be
9 distributed to the state fair commission for use in any activity that
10 the commission is authorized to carry out under IC 15-13-3.
11 (b) This subsection applies to amounts withheld after June 30,
12 2025. Before January 15 and July 15 of each year, each permit
13 holder that operates satellite facilities shall forward to the state
14 comptroller an amount equal to one-half of one percent (0.5%) of
15 the total amount of money wagered at that permit holder's satellite
16 facilities during the six (6) month period ending on the last day of
17 the preceding month. The state comptroller shall deposit amounts
18 received under this section in the gaming revenue fund established
19 by IC 4-40-3-1.
20 (b) (c) Payments required by this section shall be made from
21 amounts withheld by the permit holder under section 1 of this chapter.
22 SECTION 5. IC 4-31-10-3, AS AMENDED BY P.L.108-2019,
23 SECTION 71, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
24 JULY 1, 2025]: Sec. 3. The fund consists of the following:
25 (1) Before July 1, 2025, taxes paid into the fund under
26 IC 4-31-9-3(b)(2).
27 (2) Before July 1, 2025, transfers from the Indiana horse racing
28 commission under IC 4-35-7-12.5.
29 (3) Appropriations made by the general assembly.
30 SECTION 6. IC 4-31-12-22 IS AMENDED TO READ AS
31 FOLLOWS [EFFECTIVE JULY 1, 2025]: Sec. 22. (a) The veterinary
32 school research account (referred to in this section as "the account") is
33 established as an account within the state general fund. The account
34 shall be administered by Purdue University. The account does not
35 revert to the state general fund at the end of a state fiscal year.
36 (b) The account consists of:
37 (A) before July 1, 2025, money deposited in the account
38 under IC 4-31-9-3; and
39 (B) after June 30, 2025, money distributed from the
40 gaming revenue fund established by IC 4-40-3-1.
41 (c) Money in the account is annually appropriated to the Purdue
42 University School of Veterinary Medicine for use in equine research.
2025 IN 543—LS 7728/DI 125 5
1 Research conducted under this section must include but is not limited
2 to research on the effects of drugs on the race performance of horses.
3 (d) Before January 15 of each year, the Purdue University School of
4 Veterinary Medicine shall make a written report to the commission
5 concerning:
6 (1) the uses of the money received by the school under this
7 section; and
8 (2) the results of the research conducted by the school under this
9 section.
10 SECTION 7. IC 4-33-12-5.5 IS ADDED TO THE INDIANA CODE
11 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
12 1, 2025]: Sec. 5.5. The department shall deposit all tax revenue
13 collected under this chapter after June 30, 2025, in the gaming
14 revenue fund established by IC 4-40-3-1.
15 SECTION 8. IC 4-33-12-6, AS AMENDED BY P.L.104-2022,
16 SECTION 8, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
17 JULY 1, 2025]: Sec. 6. (a) The department shall place in the state
18 general fund the tax revenue collected under this chapter before July
19 1, 2025.
20 (b) This subsection applies only to tax revenue collected under
21 this chapter before July 1, 2025. Except as provided by sections 8 and
22 8.5 of this chapter, the treasurer of state shall quarterly pay the
23 following amounts:
24 (1) Except as provided in section 9(k) of this chapter, thirty-three
25 and one-third percent (33 1/3%) of the admissions tax and
26 supplemental wagering tax collected by the licensed owner during
27 the quarter shall be paid to:
28 (A) the city in which the riverboat is located, if the city:
29 (i) is located in a county having a population of more than
30 one hundred twelve thousand (112,000) and less than one
31 hundred twenty thousand (120,000); or
32 (ii) is contiguous to the Ohio River and is the largest city in
33 the county; and
34 (B) the county in which the riverboat is located, if the
35 riverboat is not located in a city described in clause (A).
36 (2) Except as provided in section 9(k) of this chapter, thirty-three
37 and one-third percent (33 1/3%) of the admissions tax and
38 supplemental wagering tax collected by the licensed owner during
39 the quarter shall be paid to the county in which the riverboat is
40 located. In the case of a county described in subdivision (1)(B),
41 this thirty-three and one-third percent (33 1/3%) of the admissions
42 tax and supplemental wagering tax is in addition to the
2025 IN 543—LS 7728/DI 125 6
1 thirty-three and one-third percent (33 1/3%) received under
2 subdivision (1)(B).
3 (3) Except as provided in section 9(k) of this chapter, three and
4 thirty-three hundredths percent (3.33%) of the admissions tax and
5 supplemental wagering tax collected by the licensed owner during
6 the quarter shall be paid to the county convention and visitors
7 bureau or promotion fund for the county in which the riverboat is
8 located.
9 (4) Except as provided in section 9(k) of this chapter, five percent
10 (5%) of the admissions tax and supplemental wagering tax
11 collected by the licensed owner during a quarter shall be paid to
12 the state fair commission, for use in any activity that the
13 commission is authorized to carry out under IC 15-13-3.
14 (5) Except as provided in section 9(k) of this chapter, three and
15 thirty-three hundredths percent (3.33%) of the admissions tax and
16 supplemental wagering tax collected by the licensed owner during
17 the quarter shall be paid to the division of mental health and
18 addiction. The division shall allocate at least twenty-five percent
19 (25%) of the funds derived from the admissions tax to the
20 prevention and treatment of compulsive gambling.
21 (6) Twenty-one and six hundred sixty-seven thousandths percent
22 (21.667%) of the admissions tax and supplemental wagering tax
23 collected by the licensed owner during the quarter shall be paid
24 to the state general fund.
25 SECTION 9. IC 4-33-12-8, AS AMENDED BY P.L.144-2024,
26 SECTION 1, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
27 JULY 1, 2025]: Sec. 8. (a) This section applies to tax revenue collected
28 before July 1, 2025, from a riverboat operating from Lake County.
29 (b) Except as provided by IC 6-3.1-20-7, the treasurer of state shall
30 quarterly pay the following amounts from the taxes collected during the
31 preceding calendar quarter from the riverboat operating from East
32 Chicago:
33 (1) The lesser of:
34 (A) eight hundred seventy-five thousand dollars ($875,000);
35 or
36 (B) thirty-three and one-third percent (33 1/3%) of the
37 admissions tax and supplemental wagering tax collected by the
38 licensed owner during the preceding calendar quarter;
39 to the fiscal officer of the northwest Indiana regional development
40 authority to partially satisfy East Chicago's funding obligation to
41 the authority under IC 36-7.5-4-2.
42 (2) The lesser of:
2025 IN 543—LS 7728/DI 125 7
1 (A) two hundred eighteen thousand seven hundred fifty dollars
2 ($218,750); or
3 (B) thirty-three and one-third percent (33 1/3%) of the
4 admissions tax and supplemental wagering tax collected by the
5 licensed owner during the preceding calendar quarter;
6 to the fiscal officer of the northwest Indiana regional development
7 authority to partially satisfy Lake County's funding obligation to
8 the authority under IC 36-7.5-4-2.
9 (3) Except as provided in section 9(k) of this chapter, the
10 remainder, if any, of:
11 (A) thirty-three and one-third percent (33 1/3%) of the
12 admissions tax and supplemental wagering tax collected by the
13 licensed owner during the preceding calendar quarter; minus
14 (B) the amount distributed to the northwest Indiana regional
15 development authority under subdivision (1) for the calendar
16 quarter;
17 must be paid to the city of East Chicago.
18 (4) Except as provided in section 9(k) of this chapter, the
19 remainder, if any, of:
20 (A) thirty-three and one-third percent (33 1/3%) of the
21 admissions tax and supplemental wagering tax collected by the
22 licensed owner during the preceding calendar quarter; minus
23 (B) the amount distributed to the northwest Indiana regional
24 development authority under subdivision (2) for the calendar
25 quarter;
26 must be paid to Lake County.
27 (5) Except as provided in section 9(k) of this chapter, three
28 percent (3%) of the admissions tax and supplemental wagering
29 tax collected by the licensed owner during the preceding calendar
30 quarter must be paid to the county convention and visitors bureau
31 for Lake County.
32 (6) Except as provided in section 9(k) of this chapter, three
33 hundred thirty-three thousandths percent (.333%) of the
34 admissions tax and supplemental wagering tax collected by the
35 licensed owner during the preceding calendar quarter must be
36 paid to the northern Indiana law enforcement training center.
37 (7) Except as provided in section 9(k) of this chapter, five percent
38 (5%) of the admissions tax and supplemental wagering tax
39 collected by the licensed owner during the preceding calendar
40 quarter must be paid to the state fair commission for use in any
41 activity that the commission is authorized to carry out under
42 IC 15-13-3.
2025 IN 543—LS 7728/DI 125 8
1 (8) Except as provided in section 9(k) of this chapter, three and
2 thirty-three hundredths percent (3.33%) of the admissions tax and
3 supplemental wagering tax collected by the licensed owner during
4 the preceding calendar quarter must be paid to the division of
5 mental health and addiction.
6 (9) Twenty-one and six hundred sixty-seven thousandths percent
7 (21.667%) of the admissions tax and supplemental wagering tax
8 collected by the licensed owner during the preceding calendar
9 quarter must be paid to the state general fund.
10 (c) Except as provided by IC 6-3.1-20-7, the treasurer of state shall
11 quarterly pay the following amounts from the taxes collected during the
12 preceding calendar quarter from each riverboat operating in Gary:
13 (1) The lesser of:
14 (A) four hundred thirty-seven thousand five hundred dollars
15 ($437,500); or
16 (B) thirty-three and one-third percent (33 1/3%) of the
17 admissions tax and supplemental wagering tax collected by the
18 licensed owner during the preceding calendar quarter;
19 to the fiscal officer of the northwest Indiana regional development
20 authority to partially satisfy Gary's funding obligation to the
21 authority under IC 36-7.5-4-2.
22 (2) The lesser of:
23 (A) two hundred eighteen thousand seven hundred fifty dollars
24 ($218,750); or
25 (B) thirty-three and one-third percent (33 1/3%) of the
26 admissions tax and supplemental wagering tax collected by the
27 licensed owner during the preceding calendar quarter;
28 to the fiscal officer of the northwest Indiana regional development
29 authority to partially satisfy Lake County's funding obligation to
30 the authority under IC 36-7.5-4-2.
31 (3) Except as provided in section 9(k) of this chapter, the
32 remainder, if any, of:
33 (A) thirty-three and one-third percent (33 1/3%) of the
34 admissions tax and supplemental wagering tax collected by the
35 licensed owner of a riverboat operating in Gary during the
36 preceding calendar quarter; minus
37 (B) the amount distributed to the northwest Indiana regional
38 development authority under subdivision (1) for the calendar
39 quarter;
40 must be paid to the city of Gary.
41 (4) Except as provided in section 9(k) of this chapter, the
42 remainder, if any, of:
2025 IN 543—LS 7728/DI 125 9
1 (A) thirty-three and one-third percent (33 1/3%) of the
2 admissions tax and supplemental wagering tax collected by the
3 licensed owner of a riverboat operating in Gary during the
4 preceding calendar quarter; minus
5 (B) the amount distributed to the northwest Indiana regional
6 development authority under subdivision (2) for the calendar
7 quarter;
8 must be paid to Lake County.
9 (5) Except as provided in section 9(k) of this chapter, three
10 percent (3%) of the admissions tax and supplemental wagering
11 tax collected by the licensed owner of a riverboat operating in
12 Gary during the preceding calendar quarter must be paid to the
13 county convention and visitors bureau for Lake County.
14 (6) Except as provided in section 9(k) of this chapter, three
15 hundred thirty-three thousandths percent (.333%) of the
16 admissions tax and supplemental wagering tax collected by the
17 licensed owner of a riverboat operating in Gary during the
18 preceding calendar quarter must be paid to the northern Indiana
19 law enforcement training center.
20 (7) Except as provided in section 9(k) of this chapter, five percent
21 (5%) of the admissions tax and supplemental wagering tax
22 collected by the licensed owner of a riverboat operating in Gary
23 during the preceding calendar quarter must be paid to the state
24 fair commission for use in any activity that the commission is
25 authorized to carry out under IC 15-13-3.
26 (8) Except as provided in section 9(k) of this chapter, three and
27 thirty-three hundredths percent (3.33%) of the admissions tax and
28 supplemental wagering tax collected by the licensed owner of a
29 riverboat operating in Gary during the preceding calendar quarter
30 must be paid to the division of mental health and addiction.
31 (9) Twenty-one and six hundred sixty-seven thousandths percent
32 (21.667%) of the admissions tax and supplemental wagering tax
33 collected by the licensed owner of a riverboat operating in Gary
34 during the preceding calendar quarter must be paid to the state
35 general fund.
36 (d) Except as provided by IC 6-3.1-20-7, the treasurer of state shall
37 quarterly pay the following amounts from the taxes collected during the
38 preceding calendar quarter from the riverboat operating in Hammond:
39 (1) The lesser of:
40 (A) eight hundred seventy-five thousand dollars ($875,000);
41 or
42 (B) thirty-three and one-third percent (33 1/3%) of the
2025 IN 543—LS 7728/DI 125 10
1 admissions tax and supplemental wagering tax collected by the
2 licensed owner of a riverboat operating in Hammond during
3 the preceding calendar quarter;
4 to the fiscal officer of the northwest Indiana regional development
5 authority to partially satisfy Hammond's funding obligation to the
6 authority under IC 36-7.5-4-2.
7 (2) The lesser of:
8 (A) two hundred eighteen thousand seven hundred fifty dollars
9 ($218,750); or
10 (B) thirty-three and one-third percent (33 1/3%) of the
11 admissions tax and supplemental wagering tax collected by the
12 licensed owner during the preceding calendar quarter;
13 to the fiscal officer of the northwest Indiana regional development
14 authority to partially satisfy Lake County's funding obligation to
15 the authority under IC 36-7.5-4-2.
16 (3) Except as provided in section 9(k) of this chapter, the
17 remainder, if any, of:
18 (A) thirty-three and one-third percent (33 1/3%) of the
19 admissions tax and supplemental wagering tax collected by the
20 licensed owner of the riverboat during the preceding calendar
21 quarter; minus
22 (B) the amount distributed to the northwest Indiana regional
23 development authority under subdivision (1) for the calendar
24 quarter;
25 must be paid to the city of Hammond.
26 (4) Except as provided in section 9(k) of this chapter, the
27 remainder, if any, of:
28 (A) thirty-three and one-third percent (33 1/3%) of the
29 admissions tax and supplemental wagering tax collected by the
30 licensed owner of the riverboat during the preceding calendar
31 quarter; minus
32 (B) the amount distributed to the northwest Indiana regional
33 development authority under subdivision (2) for the calendar
34 quarter;
35 must be paid to Lake County.
36 (5) Except as provided in section 9(k) of this chapter, three
37 percent (3%) of the admissions tax and supplemental wagering
38 tax collected by the licensed owner of the riverboat during the
39 preceding calendar quarter must be paid to the county convention
40 and visitors bureau for Lake County.
41 (6) Except as provided in section 9(k) of this chapter, three
42 hundred thirty-three thousandths percent (.333%) of the
2025 IN 543—LS 7728/DI 125 11
1 admissions tax and supplemental wagering tax collected by the
2 licensed owner of a riverboat during the preceding calendar
3 quarter must be paid to the northern Indiana law enforcement
4 training center.
5 (7) Except as provided in section 9(k) of this chapter, five percent
6 (5%) of the admissions tax and supplemental wagering tax
7 collected by the licensed owner of the riverboat during the
8 preceding calendar quarter must be paid to the state fair
9 commission for use in any activity that the commission is
10 authorized to carry out under IC 15-13-3.
11 (8) Except as provided in section 9(k) of this chapter, three and
12 thirty-three hundredths percent (3.33%) of the admissions tax and
13 supplemental wagering tax collected by the licensed owner for
14 each person admitted to the riverboat during the preceding
15 calendar quarter must be paid to the division of mental health and
16 addiction.
17 (9) Twenty-one and six hundred sixty-seven thousandths percent
18 (21.667%) of the admissions tax and supplemental wagering tax
19 collected by the licensed owner of the riverboat during the
20 preceding calendar quarter must be paid to the state general fund.
21 SECTION 10. IC 4-33-12-8.5, AS ADDED BY P.L.293-2019,
22 SECTION 26, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
23 JULY 1, 2025]: Sec. 8.5. (a) This section applies only to tax revenue
24 collected before July 1, 2025, from an inland casino located in Vigo
25 County.
26 (b) The treasurer of state shall pay the following amounts from taxes
27 collected during the preceding calendar quarter from the inland casino
28 located in Vigo County:
29 (1) Forty percent (40%) to the city of Terre Haute.
30 (2) Thirty percent (30%) to Vigo County.
31 (3) Fifteen percent (15%) to the Vigo County school corporation.
32 (4) Fifteen percent (15%) to West Central 2025.
33 (c) This subsection applies to a city or county receiving money
34 under subsection (b). Money paid to a city or county under subsection
35 (b):
36 (1) must be paid to the fiscal officer of the unit and may be
37 deposited in the unit's general fund or a riverboat fund established
38 by the city or county under IC 36-1-8-9, or both;
39 (2) may not be used to reduce the unit's maximum levy under
40 IC 6-1.1-18.5 but may be used at the discretion of the unit to
41 reduce the property tax levy of the unit for a particular year;
42 (3) may be used for any legal or corporate purpose of the unit,
2025 IN 543—LS 7728/DI 125 12
1 including the pledge of money to bonds, leases, or other
2 obligations under IC 5-1-14-4; and
3 (4) is considered miscellaneous revenue.
4 (d) Money paid to a school corporation under subsection (b)(3):
5 (1) may be used for any legal or corporate purpose of the school
6 corporation, including the pledge of money to bonds, leases, or
7 other obligations under IC 5-1-14-4; and
8 (2) is considered miscellaneous revenue.
9 (e) Money paid to West Central 2025 under subsection (b)(4) must
10 be used for the development and implementation of a regional
11 economic development strategy that:
12 (1) assists the residents of Vigo County and the other participating
13 counties in West Central 2025 in improving the quality of life in
14 the region; and
15 (2) promotes successful and sustainable communities.
16 (f) The fiscal officer of West Central 2025 shall annually submit a
17 report to the Indiana economic development corporation concerning the
18 organization's use of the money received under subsection (b)(4) and
19 the development and implementation of the regional economic
20 development strategy required by subsection (e).
21 SECTION 11. IC 4-33-12.5-6, AS AMENDED BY P.L.204-2016,
22 SECTION 4, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
23 JULY 1, 2025]: Sec. 6. (a) Lake County shall distribute twenty-five
24 percent (25%) of:
25 (1) before July 1, 2025, the:
26 (1) (A) admissions tax revenue received by the county under
27 IC 4-33-12-8; and
28 (2) (B) supplemental distributions received under
29 IC 4-33-13-5; and
30 (2) after June 30, 2025, the distributions received by the
31 county under IC 4-40;
32 to the eligible municipalities.
33 (b) The amount that shall be distributed by the county to each
34 eligible municipality under subsection (a) is based on the eligible
35 municipality's proportionate share of the total population of all eligible
36 municipalities. The most current certified census information available
37 shall be used to determine an eligible municipality's proportionate
38 share under this subsection. The determination of proportionate shares
39 under this subsection shall be modified under the following conditions:
40 (1) The certification from any decennial census completed by the
41 United States Bureau of the Census.
42 (2) Submission by one (1) or more eligible municipalities of a
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1 certified special census commissioned by an eligible municipality
2 and performed by the United States Bureau of the Census.
3 (c) If proportionate shares are modified under subsection (b),
4 distribution to eligible municipalities shall change with the:
5 (1) payments beginning April 1 of the year following the
6 certification of a special census under subsection (b)(2); and
7 (2) the next quarterly payment following the certification of a
8 decennial census under subsection (b)(1).
9 SECTION 12. IC 4-33-13-3, AS AMENDED BY P.L.195-2023,
10 SECTION 2, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
11 JULY 1, 2025]: Sec. 3. (a) Except as provided in section 2.5 of this
12 chapter, the department shall deposit tax revenue collected under this
13 chapter before July 1, 2025, in the state gaming fund.
14 (b) Except as provided in section 2.5 of this chapter, the
15 department shall deposit tax revenue collected under this chapter
16 after June 30, 2025:
17 (1) in the case of tax revenue remitted by an operating agent
18 operating a riverboat in a historic hotel district, in the state
19 gaming fund; and
20 (2) in the case of tax revenue remitted by a licensed owner, in
21 the gaming revenue fund established by IC 4-40-3-1.
22 SECTION 13. IC 4-33-13-5, AS AMENDED BY P.L.9-2024,
23 SECTION 109, IS AMENDED TO READ AS FOLLOWS
24 [EFFECTIVE JULY 1, 2025]: Sec. 5. (a) This subsection does not
25 apply to tax revenue remitted by a licensed owner after June 30,
26 2025, or by an operating agent operating a riverboat in a historic hotel
27 district. Excluding funds that are appropriated in the biennial budget
28 act from the state gaming fund to the commission for purposes of
29 administering this article, each month the state comptroller shall
30 distribute the tax revenue deposited in the state gaming fund under this
31 chapter to the following:
32 (1) An amount equal to the following shall be set aside for
33 revenue sharing under subsection (d):
34 (A) Before July 1, 2021, the first thirty-three million dollars
35 ($33,000,000) of tax revenues collected under this chapter
36 shall be set aside for revenue sharing under subsection (d).
37 (B) After June 30, 2021, if the total adjusted gross receipts
38 received by licensees from gambling games authorized under
39 this article during the preceding state fiscal year is equal to or
40 greater than the total adjusted gross receipts received by
41 licensees from gambling games authorized under this article
42 during the state fiscal year ending June 30, 2020, the first
2025 IN 543—LS 7728/DI 125 14
1 thirty-three million dollars ($33,000,000) of tax revenues
2 collected under this chapter shall be set aside for revenue
3 sharing under subsection (d).
4 (C) After June 30, 2021, if the total adjusted gross receipts
5 received by licensees from gambling games authorized under
6 this article during the preceding state fiscal year is less than
7 the total adjusted gross receipts received by licensees from
8 gambling games authorized under this article during the state
9 year ending June 30, 2020, an amount equal to the first
10 thirty-three million dollars ($33,000,000) of tax revenues
11 collected under this chapter multiplied by the result of:
12 (i) the total adjusted gross receipts received by licensees
13 from gambling games authorized under this article during
14 the preceding state fiscal year; divided by
15 (ii) the total adjusted gross receipts received by licensees
16 from gambling games authorized under this article during
17 the state fiscal year ending June 30, 2020;
18 shall be set aside for revenue sharing under subsection (d).
19 (2) Subject to subsection (c), twenty-five percent (25%) of the
20 remaining tax revenue remitted by each licensed owner shall be
21 paid:
22 (A) to the city in which the riverboat is located or that is
23 designated as the home dock of the riverboat from which the
24 tax revenue was collected, in the case of:
25 (i) a city described in IC 4-33-12-6(b)(1)(A);
26 (ii) a city located in Lake County; or
27 (iii) Terre Haute; or
28 (B) to the county that is designated as the home dock of the
29 riverboat from which the tax revenue was collected, in the case
30 of a riverboat that is not located in a city described in clause
31 (A) or whose home dock is not in a city described in clause
32 (A).
33 (3) The remainder of the tax revenue remitted by each licensed
34 owner shall be paid to the state general fund. In each state fiscal
35 year, the state comptroller shall make the transfer required by this
36 subdivision on or before the fifteenth day of the month based on
37 revenue received during the preceding month for deposit in the
38 state gaming fund. Specifically, the state comptroller may transfer
39 the tax revenue received by the state in a month to the state
40 general fund in the immediately following month according to this
41 subdivision.
42 (b) This subsection applies only to tax revenue remitted by an
2025 IN 543—LS 7728/DI 125 15
1 operating agent operating a riverboat in a historic hotel district after
2 June 30, 2019. Excluding funds that are appropriated in the biennial
3 budget act from the state gaming fund to the commission for purposes
4 of administering this article, each month the state comptroller shall
5 distribute the tax revenue remitted by the operating agent under this
6 chapter as follows:
7 (1) For state fiscal years beginning after June 30, 2019, but
8 ending before July 1, 2021, fifty-six and five-tenths percent
9 (56.5%) shall be paid to the state general fund.
10 (2) For state fiscal years beginning after June 30, 2021, fifty-six
11 and five-tenths percent (56.5%) shall be paid as follows:
12 (A) Sixty-six and four-tenths percent (66.4%) shall be paid to
13 the state general fund.
14 (B) Thirty-three and six-tenths percent (33.6%) shall be paid
15 to the West Baden Springs historic hotel preservation and
16 maintenance fund established by IC 36-7-11.5-11(b).
17 However, if:
18 (i) at any time the balance in that fund exceeds twenty-five
19 million dollars ($25,000,000); or
20 (ii) in any part of a state fiscal year in which the operating
21 agent has received at least one hundred million dollars
22 ($100,000,000) of adjusted gross receipts;
23 the amount described in this clause shall be paid to the state
24 general fund for the remainder of the state fiscal year.
25 (3) Forty-three and five-tenths percent (43.5%) shall be paid as
26 follows:
27 (A) Twenty-two and four-tenths percent (22.4%) shall be paid
28 as follows:
29 (i) Fifty percent (50%) to the fiscal officer of the town of
30 French Lick.
31 (ii) Fifty percent (50%) to the fiscal officer of the town of
32 West Baden Springs.
33 (B) Fourteen and eight-tenths percent (14.8%) shall be paid to
34 the county treasurer of Orange County for distribution among
35 the school corporations in the county. The governing bodies
36 for the school corporations in the county shall provide a
37 formula for the distribution of the money received under this
38 clause among the school corporations by joint resolution
39 adopted by the governing body of each of the school
40 corporations in the county. Money received by a school
41 corporation under this clause must be used to improve the
42 educational attainment of students enrolled in the school
2025 IN 543—LS 7728/DI 125 16
1 corporation receiving the money. Not later than the first
2 regular meeting in the school year of a governing body of a
3 school corporation receiving a distribution under this clause,
4 the superintendent of the school corporation shall submit to
5 the governing body a report describing the purposes for which
6 the receipts under this clause were used and the improvements
7 in educational attainment realized through the use of the
8 money. The report is a public record.
9 (C) Thirteen and one-tenth percent (13.1%) shall be paid to the
10 county treasurer of Orange County.
11 (D) Five and three-tenths percent (5.3%) shall be distributed
12 quarterly to the county treasurer of Dubois County for
13 appropriation by the county fiscal body after receiving a
14 recommendation from the county executive. The county fiscal
15 body for the receiving county shall provide for the distribution
16 of the money received under this clause to one (1) or more
17 taxing units (as defined in IC 6-1.1-1-21) in the county under
18 a formula established by the county fiscal body after receiving
19 a recommendation from the county executive.
20 (E) Five and three-tenths percent (5.3%) shall be distributed
21 quarterly to the county treasurer of Crawford County for
22 appropriation by the county fiscal body after receiving a
23 recommendation from the county executive. The county fiscal
24 body for the receiving county shall provide for the distribution
25 of the money received under this clause to one (1) or more
26 taxing units (as defined in IC 6-1.1-1-21) in the county under
27 a formula established by the county fiscal body after receiving
28 a recommendation from the county executive.
29 (F) Six and thirty-five hundredths percent (6.35%) shall be
30 paid to the fiscal officer of the town of Paoli.
31 (G) Six and thirty-five hundredths percent (6.35%) shall be
32 paid to the fiscal officer of the town of Orleans.
33 (H) Twenty-six and four-tenths percent (26.4%) shall be paid
34 to the Indiana economic development corporation established
35 by IC 5-28-3-1 for transfer as follows:
36 (i) Beginning after December 31, 2017, ten percent (10%)
37 of the amount transferred under this clause in each calendar
38 year shall be transferred to the South Central Indiana
39 Regional Economic Development Corporation or a
40 successor entity or partnership for economic development
41 for the purpose of recruiting new business to Orange County
42 as well as promoting the retention and expansion of existing
2025 IN 543—LS 7728/DI 125 17
1 businesses in Orange County.
2 (ii) The remainder of the amount transferred under this
3 clause in each calendar year shall be transferred to Radius
4 Indiana or a successor regional entity or partnership for the
5 development and implementation of a regional economic
6 development strategy to assist the residents of Orange
7 County and the counties contiguous to Orange County in
8 improving their quality of life and to help promote
9 successful and sustainable communities.
10 To the extent possible, the Indiana economic development
11 corporation shall provide for the transfer under item (i) to be
12 made in four (4) equal installments. However, an amount
13 sufficient to meet current obligations to retire or refinance
14 indebtedness or leases for which tax revenues under this
15 section were pledged before January 1, 2015, by the Orange
16 County development commission shall be paid to the Orange
17 County development commission before making distributions
18 to the South Central Indiana Regional Economic Development
19 Corporation and Radius Indiana or their successor entities or
20 partnerships. The amount paid to the Orange County
21 development commission shall proportionally reduce the
22 amount payable to the South Central Indiana Regional
23 Economic Development Corporation and Radius Indiana or
24 their successor entities or partnerships.
25 (c) This subsection does not apply to tax revenue remitted by an
26 inland casino operating in Vigo County. For each city and county
27 receiving money under subsection (a)(2), the state comptroller shall
28 determine the total amount of money paid by the state comptroller to
29 the city or county during the state fiscal year 2002. The amount
30 determined is the base year revenue for the city or county. The state
31 comptroller shall certify the base year revenue determined under this
32 subsection to the city or county. The total amount of money distributed
33 to a city or county under this section during a state fiscal year may not
34 exceed the entity's base year revenue. For each state fiscal year, the
35 state comptroller shall pay that part of the riverboat wagering taxes
36 that:
37 (1) exceeds a particular city's or county's base year revenue; and
38 (2) would otherwise be due to the city or county under this
39 section;
40 to the state general fund instead of to the city or county.
41 (d) Except as provided in subsections (k) and (l), before August 15
42 of each year, the state comptroller shall distribute the wagering taxes
2025 IN 543—LS 7728/DI 125 18
1 set aside for revenue sharing under subsection (a)(1) to the county
2 treasurer of each county that does not have a riverboat according to the
3 ratio that the county's population bears to the total population of the
4 counties that do not have a riverboat. Except as provided in subsection
5 (g), the county auditor shall distribute the money received by the
6 county under this subsection as follows:
7 (1) To each city located in the county according to the ratio the
8 city's population bears to the total population of the county.
9 (2) To each town located in the county according to the ratio the
10 town's population bears to the total population of the county.
11 (3) After the distributions required in subdivisions (1) and (2) are
12 made, the remainder shall be retained by the county.
13 (e) Money received by a city, town, or county under subsection (d)
14 or (g) may be used for any of the following purposes:
15 (1) To reduce the property tax levy of the city, town, or county for
16 a particular year (a property tax reduction under this subdivision
17 does not reduce the maximum levy of the city, town, or county
18 under IC 6-1.1-18.5).
19 (2) For deposit in a special fund or allocation fund created under
20 IC 8-22-3.5, IC 36-7-14, IC 36-7-14.5, IC 36-7-15.1, and
21 IC 36-7-30 to provide funding for debt repayment.
22 (3) To fund sewer and water projects, including storm water
23 management projects.
24 (4) For police and fire pensions.
25 (5) To carry out any governmental purpose for which the money
26 is appropriated by the fiscal body of the city, town, or county.
27 Money used under this subdivision does not reduce the property
28 tax levy of the city, town, or county for a particular year or reduce
29 the maximum levy of the city, town, or county under
30 IC 6-1.1-18.5.
31 (f) This subsection does not apply to an inland casino operating in
32 Vigo County. after June 30, 2025. Before July 15 of each year, the
33 state comptroller shall determine the total amount of money distributed
34 to an entity under IC 4-33-12-6 or IC 4-33-12-8 during the preceding
35 state fiscal year. If the state comptroller determines that the total
36 amount of money distributed to an entity under IC 4-33-12-6 or
37 IC 4-33-12-8 during the preceding state fiscal year was less than the
38 entity's base year revenue (as determined under IC 4-33-12-9), the state
39 comptroller shall make a supplemental distribution to the entity from
40 taxes collected under this chapter and deposited into the state general
41 fund. Except as provided in subsection (h), the amount of an entity's
42 supplemental distribution is equal to:
2025 IN 543—LS 7728/DI 125 19
1 (1) the entity's base year revenue (as determined under
2 IC 4-33-12-9); minus
3 (2) the sum of:
4 (A) the total amount of money distributed to the entity and
5 constructively received by the entity during the preceding state
6 fiscal year under IC 4-33-12-6 or IC 4-33-12-8; plus
7 (B) the amount of any admissions taxes deducted under
8 IC 6-3.1-20-7.
9 (g) This subsection applies only to Marion County. The county
10 auditor shall distribute the money received by the county under
11 subsection (d) as follows:
12 (1) To each city, other than the consolidated city, located in the
13 county according to the ratio that the city's population bears to the
14 total population of the county.
15 (2) To each town located in the county according to the ratio that
16 the town's population bears to the total population of the county.
17 (3) After the distributions required in subdivisions (1) and (2) are
18 made, the remainder shall be paid in equal amounts to the
19 consolidated city and the county.
20 (h) This subsection does not apply to an inland casino operating in
21 Vigo County. This subsection applies to a supplemental distribution
22 made after June 30, 2017. The maximum amount of money that may be
23 distributed under subsection (f) in a state fiscal year is equal to the
24 following:
25 (1) Before July 1, 2021, forty-eight million dollars ($48,000,000).
26 (2) After June 30, 2021, if the total adjusted gross receipts
27 received by licensees from gambling games authorized under this
28 article during the preceding state fiscal year is equal to or greater
29 than the total adjusted gross receipts received by licensees from
30 gambling games authorized under this article during the state
31 fiscal year ending June 30, 2020, the maximum amount is
32 forty-eight million dollars ($48,000,000).
33 (3) After June 30, 2021, if the total adjusted gross receipts
34 received by licensees from gambling games authorized under this
35 article during the preceding state fiscal year is less than the total
36 adjusted gross receipts received by licensees from gambling
37 games authorized under this article during the state fiscal year
38 ending June 30, 2020, the maximum amount is equal to the result
39 of:
40 (A) forty-eight million dollars ($48,000,000); multiplied by
41 (B) the result of:
42 (i) the total adjusted gross receipts received by licensees
2025 IN 543—LS 7728/DI 125 20
1 from gambling games authorized under this article during
2 the preceding state fiscal year; divided by
3 (ii) the total adjusted gross receipts received by licensees
4 from gambling games authorized under this article during
5 the state fiscal year ending June 30, 2020.
6 If the total amount determined under subsection (f) exceeds the
7 maximum amount determined under this subsection, the amount
8 distributed to an entity under subsection (f) must be reduced according
9 to the ratio that the amount distributed to the entity under IC 4-33-12-6
10 or IC 4-33-12-8 bears to the total amount distributed under
11 IC 4-33-12-6 and IC 4-33-12-8 to all entities receiving a supplemental
12 distribution.
13 (i) This subsection applies to a supplemental distribution, if any,
14 payable to Lake County, Hammond, Gary, or East Chicago under
15 subsections (f) and (h). Beginning in July 2016, the state comptroller
16 shall, after making any deductions from the supplemental distribution
17 required by IC 6-3.1-20-7, deduct from the remainder of the
18 supplemental distribution otherwise payable to the unit under this
19 section the lesser of:
20 (1) the remaining amount of the supplemental distribution; or
21 (2) the difference, if any, between:
22 (A) three million five hundred thousand dollars ($3,500,000);
23 minus
24 (B) the amount of admissions taxes constructively received by
25 the unit in the previous state fiscal year.
26 The state comptroller shall distribute the amounts deducted under this
27 subsection to the northwest Indiana redevelopment authority
28 established under IC 36-7.5-2-1 for deposit in the development
29 authority revenue fund established under IC 36-7.5-4-1.
30 (j) Money distributed to a political subdivision under subsection (b):
31 (1) must be paid to the fiscal officer of the political subdivision
32 and may be deposited in the political subdivision's general fund
33 (in the case of a school corporation, the school corporation may
34 deposit the money into either the education fund (IC 20-40-2) or
35 the operations fund (IC 20-40-18)) or riverboat fund established
36 under IC 36-1-8-9, or both;
37 (2) may not be used to reduce the maximum levy under
38 IC 6-1.1-18.5 of a county, city, or town or the maximum tax rate
39 of a school corporation, but, except as provided in subsection
40 (b)(3)(B), may be used at the discretion of the political
41 subdivision to reduce the property tax levy of the county, city, or
42 town for a particular year;
2025 IN 543—LS 7728/DI 125 21
1 (3) except as provided in subsection (b)(3)(B), may be used for
2 any legal or corporate purpose of the political subdivision,
3 including the pledge of money to bonds, leases, or other
4 obligations under IC 5-1-14-4; and
5 (4) is considered miscellaneous revenue.
6 Money distributed under subsection (b)(3)(B) must be used for the
7 purposes specified in subsection (b)(3)(B).
8 (k) After June 30, 2020, the amount of wagering taxes that would
9 otherwise be distributed to South Bend under subsection (d) shall be
10 deposited as being received from all riverboats whose supplemental
11 wagering tax, as calculated under IC 4-33-12-1.5(b), is over three and
12 five-tenths percent (3.5%). The amount deposited under this
13 subsection, in each riverboat's account, is proportionate to the
14 supplemental wagering tax received from that riverboat under
15 IC 4-33-12-1.5 in the month of July. The amount deposited under this
16 subsection must be distributed in the same manner as the supplemental
17 wagering tax collected under IC 4-33-12-1.5. This subsection expires
18 June 30, 2021.
19 (l) After June 30, 2021, the amount of wagering taxes that would
20 otherwise be distributed to South Bend under subsection (d) shall be
21 withheld and deposited in the state general fund.
22 SECTION 14. IC 4-33-13-5.3, AS AMENDED BY P.L.9-2024,
23 SECTION 110, IS AMENDED TO READ AS FOLLOWS
24 [EFFECTIVE JULY 1, 2025]: Sec. 5.3. (a) This section applies to each
25 of the first four (4) full state fiscal years beginning after a licensed
26 owner begins gaming operations under IC 4-33-6-4.5, but does not
27 apply in a state fiscal year after June 30, 2025. This section does
28 not apply to tax revenue remitted or paid under this chapter after
29 June 30, 2025.
30 (b) As used in this section, "qualified city" refers to East Chicago,
31 Hammond, or Michigan City.
32 (c) The state comptroller shall determine the total amount of money
33 paid by the state comptroller under section 5(a)(2) of this chapter to
34 Gary, East Chicago, Hammond, and Michigan City during the state
35 fiscal year ending on June 30, 2019. The amount determined under this
36 subsection for each city is the city's base year revenue. The state
37 comptroller shall certify the base year revenue determined under this
38 subsection to each city.
39 (d) Subject to subsection (g), a qualified city is entitled to a
40 supplemental payment under this section if both of the following occur
41 in a particular state fiscal year:
42 (1) The total amount payable to Gary under section 5(a)(2) of this
2025 IN 543—LS 7728/DI 125 22
1 chapter in the state fiscal year is greater than the base year
2 revenue determined for Gary under subsection (c).
3 (2) The amount payable to the qualified city under section 5(a)(2)
4 of this chapter in the state fiscal year is less than the base year
5 revenue determined for the qualified city under subsection (c).
6 (e) Subject to subsection (g), the state comptroller shall deduct the
7 lesser of the following from the amount otherwise payable to Gary to
8 make a supplemental payment to a qualified city entitled to a payment
9 under subsection (d):
10 (1) The difference between the base year revenue determined for
11 the qualified city under subsection (c) and the amount payable to
12 the qualified city under section 5(a)(2) of this chapter.
13 (2) The difference between the amount payable to Gary under
14 section 5(a)(2) of this chapter and the base year revenue
15 determined for Gary under subsection (c).
16 (f) Subject to subsection (g), the state comptroller shall supplement
17 the amount payable to the qualified city under section 5(a)(2) of this
18 chapter with a payment equal to the amount deducted under subsection
19 (e) for the qualified city.
20 (g) The state comptroller may not deduct from the amounts payable
21 under section 5(a)(2) of this chapter to Gary in a particular state fiscal
22 year an amount greater than the difference between the amount payable
23 to Gary under section 5(a)(2) of this chapter and the base year revenue
24 determined for Gary under subsection (c). If the total amount of the
25 supplemental payments determined for qualified cities exceeds the
26 amount that may be deducted under this section, the amount paid to
27 each qualified city entitled to a supplemental payment must be
28 determined under STEP FOUR the following formula:
29 STEP ONE: Determine the difference between the qualified city's
30 base year revenue and the amount payable to the qualified city
31 under section 5(a)(2) of this chapter for the particular state fiscal
32 year.
33 STEP TWO: Determine the sum of the STEP ONE results for all
34 qualified cities entitled to a supplemental payment in the
35 particular state fiscal year.
36 STEP THREE: Determine for each qualified city entitled to a
37 supplemental payment in the particular state fiscal year the
38 quotient of:
39 (A) the STEP ONE result for the qualified city; divided by
40 (B) the STEP TWO result.
41 STEP FOUR: Determine for each qualified city entitled to a
42 supplemental payment in the particular state fiscal year the
2025 IN 543—LS 7728/DI 125 23
1 product of:
2 (A) the STEP THREE quotient; multiplied by
3 (B) the maximum amount that may be deducted from the
4 amounts payable under section 5(a)(2) of this chapter for Gary.
5 SECTION 15. IC 4-35-7-12.5, AS AMENDED BY P.L.156-2020,
6 SECTION 10, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
7 JULY 1, 2025]: Sec. 12.5. (a) A licensee shall annually withhold the
8 sum of:
9 (1) the product of:
10 (A) seventy-five thousand dollars ($75,000); multiplied by
11 (B) the number of racetracks operated by the licensee;
12 from the amount that must be distributed under section 12(b) of
13 this chapter; and
14 (2) forty-five hundredths percent (0.45%) of the adjusted gross
15 receipts from the previous month at each casino operated by the
16 licensee.
17 (b) A licensee shall transfer the amount withheld under subsection
18 (a)(1) to the Indiana horse racing commission for deposit in the gaming
19 integrity fund established by IC 4-35-8.7-3. Money transferred under
20 this subsection must be used for the purposes described in
21 IC 4-35-8.7-3(f)(1).
22 (c) A licensee shall transfer the amount withheld under subsection
23 (a)(2):
24 (1) before July 1, 2025, to the Indiana horse racing commission
25 for deposit in the Indiana horse racing commission operating fund
26 established by IC 4-31-10-2; and
27 (2) after June 30, 2025, to the gaming revenue fund
28 established by IC 4-40-3-1.
29 SECTION 16. IC 4-35-8-3, AS AMENDED BY P.L.146-2008,
30 SECTION 22, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
31 JULY 1, 2025]: Sec. 3. (a) The department shall deposit tax revenue
32 collected under section 1 of this chapter before July 1, 2025, in the
33 state general fund.
34 (b) The department shall deposit tax revenue collected under
35 section 1 of this chapter after June 30, 2025, in the gaming revenue
36 fund established by IC 4-40-3-1.
37 SECTION 17. IC 4-35-8.5-1, AS AMENDED BY P.L.255-2015,
38 SECTION 46, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
39 JULY 1, 2025]: Sec. 1. (a) Before the fifteenth day of each month, a
40 licensee that offers gambling game wagering under this article shall
41 pay to the commission a county gambling game wagering fee equal to
42 three percent (3%) of the adjusted gross receipts received from
2025 IN 543—LS 7728/DI 125 24
1 gambling game wagering during the previous month at the licensee's
2 racetrack. However, a licensee is not required to pay more than eight
3 million dollars ($8,000,000) of county gambling game wagering fees
4 under this section in any state fiscal year.
5 (b) The commission shall deposit the county gambling game
6 wagering fee received by the commission into:
7 (1) for county gambling game wagering fees received before
8 July 1, 2025, a separate account within the state general fund;
9 and
10 (2) for county gambling game wagering fees received after
11 June 30, 2025, the gaming revenue fund established by
12 IC 4-40-3-1.
13 SECTION 18. IC 4-35-8.5-2, AS AMENDED BY P.L.137-2022,
14 SECTION 9, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
15 JULY 1, 2025]: Sec. 2. This section applies to county gambling
16 game wagering fees received before July 1, 2025. On or before the
17 fifteenth day of each month, the treasurer of state shall distribute any
18 county gambling game wagering fees received from a licensee during
19 the previous month to the county auditor of the county in which the
20 licensee's racetrack is located.
21 SECTION 19. IC 4-38-10-3, AS ADDED BY P.L.293-2019,
22 SECTION 43, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
23 JULY 1, 2025]: Sec. 3. (a) This section applies to tax revenue
24 collected under section 2 of this chapter before July 1, 2025.
25 (a) (b) Except as provided in subsection (b), (c), the department
26 shall deposit the tax revenue collected under section 2 of this chapter
27 in the state general fund.
28 (b) (c) The department shall transfer an amount equal to three and
29 thirty-three hundredths percent (3.33%) of the tax revenue collected
30 under section 2 of this chapter to the addiction services fund
31 established by IC 12-23-2-2.
32 (c) (d) Twenty-five percent (25%) of the tax revenue transferred
33 under subsection (b) (c) must be allocated to:
34 (1) the prevention of;
35 (2) education regarding;
36 (3) provider credentialing for; and
37 (4) treatment of;
38 compulsive gambling.
39 SECTION 20. IC 4-38-10-3.5 IS ADDED TO THE INDIANA
40 CODE AS A NEW SECTION TO READ AS FOLLOWS
41 [EFFECTIVE JULY 1, 2025]: Sec. 3.5. (a) This section applies to tax
42 revenue collected under section 2 of this chapter after June 30,
2025 IN 543—LS 7728/DI 125 25
1 2025.
2 (b) Except as provided in subsection (c), the department shall
3 deposit tax revenue collected under section 2 of this chapter after
4 June 30, 2025, in the case of tax revenue remitted by a certificate
5 holder that is:
6 (1) an operating agent operating a riverboat in a historic hotel
7 district, in the state general fund; and
8 (2) a licensed owner or permit holder, in the gaming revenue
9 fund established by IC 4-40-3-1.
10 (c) The department shall transfer an amount equal to three and
11 thirty-three hundredths percent (3.33%) of the tax revenue
12 remitted under subsection (b)(1) by a certificate holder that is an
13 operating agent operating a riverboat in a historic hotel district to
14 the addiction services fund established by IC 12-23-2-2.
15 (d) Twenty-five percent (25%) of the tax revenue transferred
16 under subsection (b)(1) must be allocated to:
17 (1) the prevention of;
18 (2) education regarding;
19 (3) provider credentialing for; and
20 (4) treatment of;
21 compulsive gambling.
22 SECTION 21. IC 4-40 IS ADDED TO THE INDIANA CODE AS
23 A NEW ARTICLE TO READ AS FOLLOWS [EFFECTIVE JULY 1,
24 2025]:
25 ARTICLE 40. GAMING REVENUE DISTRIBUTION
26 Chapter 1. Application
27 Sec. 1. This article applies to the distribution of revenue
28 received or remitted after June 30, 2025, by a:
29 (1) licensed owner from the:
30 (A) wagering tax imposed under IC 4-33-13; and
31 (B) supplemental wagering tax imposed under IC 4-33-12;
32 (2) licensee from the:
33 (A) graduated slot machine wagering tax imposed under
34 IC 4-35-8;
35 (B) county gambling game wagering fee imposed under
36 IC 4-35-8.5; and
37 (C) fees imposed under IC 4-35-7-12.5;
38 (3) except as provided in section 2 of this chapter, certificate
39 holder from the sports wagering tax imposed under
40 IC 4-38-10; and
41 (4) person that holds a permit to conduct a horse racing
42 meeting or a permit holder licensed to operate a satellite
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1 facility from taxes imposed under IC 4-31-9.
2 Sec. 2. This article does not apply to the distribution of revenue
3 received or remitted by an operating agent from the:
4 (1) wagering tax imposed under IC 4-33-13; or
5 (2) sports wagering tax imposed under IC 4-38-10.
6 Chapter 2. Definitions
7 Sec. 1. The definitions in this chapter apply throughout this
8 article.
9 Sec. 2. "Certificate holder" has the meaning set forth in
10 IC 4-38-2-4.
11 Sec. 3. "Gaming commission" means the Indiana gaming
12 commission established by IC 4-33-3-1.
13 Sec. 4. "Gaming revenue fund" means the gaming revenue fund
14 established by IC 4-40-3-1.
15 Sec. 5. "Host unit" means each of the following:
16 (1) If the riverboat is located in a city, the city in which the
17 riverboat is located and the county in which the riverboat is
18 located.
19 (2) If a city is designated as the home dock of the riverboat
20 from which the tax revenue was collected, in the case of:
21 (A) a city described in IC 4-33-12-6(b)(1)(A);
22 (B) a city located in Lake County; or
23 (C) Terre Haute;
24 the city designated as the home dock of the riverboat from
25 which the tax revenue was collected and the county in which
26 the riverboat is located.
27 (3) A county that is designated as the home dock of the
28 riverboat from which the tax revenue was collected, in the
29 case of a riverboat that is not located in a city described in
30 subdivision (1) or whose home dock is not in a city described
31 in subdivision (2).
32 (4) A county in which a licensee's racetrack in which gambling
33 games are conducted under IC 4-35 is located.
34 Sec. 6. "Licensed owner" has the meaning set forth in
35 IC 4-33-2-13.
36 Sec. 7. "Licensee" has the meaning set forth in IC 4-35-2-7.
37 Sec. 8. "Operating agent" has the meaning set forth in
38 IC 4-33-2-14.5.
39 Sec. 9. "Riverboat" has the meaning set forth in IC 4-33-2-17.
40 Chapter 3. Gaming Revenue Fund
41 Sec. 1. (a) The gaming revenue fund is established.
42 (b) The gaming revenue fund consists of the following:
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1 (1) Revenue deposited in the gaming revenue fund under
2 IC 4-31-9-3(c).
3 (2) Revenue deposited in the gaming revenue fund under
4 IC 4-31-9-5(c).
5 (3) Revenue deposited in the gaming revenue fund under
6 IC 4-31-9-7(e).
7 (4) Revenue deposited in the gaming revenue fund under
8 IC 4-31-9-9(b).
9 (5) Revenue deposited in the gaming revenue fund under
10 IC 4-33-12-5.5.
11 (6) Revenue deposited in the gaming revenue fund under
12 IC 4-33-13-3(b)(2).
13 (7) Revenue deposited in the gaming revenue fund under
14 IC 4-35-7-12.5(c)(2).
15 (8) Revenue deposited in the gaming revenue fund under
16 IC 4-35-8-3(b).
17 (9) Revenue deposited in the gaming revenue fund under
18 IC 4-35-8.5-1(b)(2).
19 (10) Revenue deposited in the gaming revenue fund under
20 IC 4-38-10-3.5(b)(2).
21 (c) The gaming revenue fund shall be administered by the state
22 comptroller.
23 (d) Money in the gaming revenue fund is continually
24 appropriated as provided in this chapter.
25 (e) Money in the gaming revenue fund does not revert to the
26 state general fund at the end of a state fiscal year.
27 Sec. 2. After funds are appropriated in the biennial budget act
28 from the gaming revenue fund to the commission for purposes of
29 administering IC 4-33, the state comptroller shall quarterly deposit
30 in the state general fund an amount equal to sixty-seven percent
31 (67%) of the money in the gaming revenue fund.
32 Sec. 3. (a) After funds are appropriated in the biennial budget
33 act from the gaming revenue fund to the commission for purposes
34 of administering IC 4-33, the state comptroller shall quarterly
35 divide and distribute a total amount equal to five and eighty-five
36 hundredths percent (5.85%) of the money in the gaming revenue
37 fund between each county according to the ratio that the county's
38 population bears to the total population of the state. The money
39 paid under this subsection must be paid to the county treasurer of
40 each county. Except as provided in subsection (b), the county
41 treasurer shall distribute the money received by the county under
42 this subsection as follows:
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1 (1) To each city located in the county according to the ratio
2 the city's population bears to the total population of the
3 county.
4 (2) To each town located in the county according to the ratio
5 the town's population bears to the total population of the
6 county.
7 (3) After the distributions required in subdivisions (1) and (2)
8 are made, the remainder shall be retained by the county.
9 (b) This subsection applies only to a county containing a
10 consolidated city. The county auditor shall distribute the money
11 received by the county under subsection (a) as follows:
12 (1) To each city, other than a consolidated city, located in the
13 county according to the ratio that the city's population bears
14 to the total population of the county.
15 (2) To each town located in the county according to the ratio
16 that the town's population bears to the total population of the
17 county.
18 (3) After the distributions required in subdivisions (1) and (2)
19 are made, the remainder shall be paid in equal amounts to the
20 consolidated city and the county.
21 Sec. 4. (a) After funds are appropriated in the biennial budget
22 act from the gaming revenue fund to the commission for purposes
23 of administering IC 4-33, the state comptroller shall quarterly
24 divide and distribute a total amount equal to twenty-five percent
25 (25%) of the money in the gaming revenue fund among each host
26 unit and each host unit's county convention and visitors bureau or
27 promotion fund. The state comptroller shall pay each host unit and
28 each host unit's county convention and visitors bureau or
29 promotion fund an amount that equals the host unit's and host
30 unit's county convention and visitors bureau or promotion fund's
31 average aggregate distribution from:
32 (1) revenue and fees collected under IC 4-31, IC 4-33, IC 4-35,
33 and IC 4-38; and
34 (2) money in the gaming revenue fund;
35 as applicable, in the immediately preceding five (5) years.
36 (b) A host unit or host unit's county convention and visitors
37 bureau or promotion fund may not receive a distribution under
38 this section that is less than an amount equal to the host unit's or
39 host unit's county convention and visitors bureau or promotion
40 fund's average distribution over the immediately preceding five (5)
41 years. If the total amount of money available to distribute under
42 this section in a year is less than the total amount necessary to meet
2025 IN 543—LS 7728/DI 125 29
1 the required distributions under this subsection, the distributions
2 to each recipient shall be reduced proportionately.
3 (c) If the total amount to be divided and distributed under
4 subsection (a) exceeds the amount necessary to meet the minimum
5 payment requirement under subsection (b), the excess shall be
6 annually divided among each host unit in proportion to the amount
7 of tax revenue deposited in the gaming revenue fund for the period
8 that is attributable to tax revenue collected from the gaming
9 operations located in the host unit. Of the excess amount received
10 by each host unit:
11 (1) if the host unit is a city:
12 (A) fifty percent (50%) of the excess shall remain with the
13 city; and
14 (B) fifty percent (50%) of the excess shall be paid to the
15 county in which the city is located; and
16 (2) if the host unit is a county, the excess shall remain with the
17 county.
18 A host unit's county convention and visitors bureau or promotion
19 fund is not eligible to receive a distribution of any excess amounts
20 under this subsection.
21 Sec. 5. This section applies only to tax revenue distributed under
22 section 3 of this chapter. Money paid to a unit of local government
23 under section 3 of this chapter:
24 (1) must be paid to the fiscal officer of the unit of local
25 government;
26 (2) may not be used to reduce the unit of local government's
27 maximum levy under IC 6-1.1-18.5 but may be used at the
28 discretion of the unit of local government to reduce the
29 property tax levy of the unit of local government for a
30 particular year;
31 (3) may be deposited in a special fund or allocation fund
32 created under IC 8-22-3.5, IC 36-7-14, IC 36-7-14.5,
33 IC 36-7-15.1, and IC 36-7-30 to provide funding for debt
34 repayment;
35 (4) may be used to fund sewer and water projects, including
36 storm water management projects;
37 (5) may be used for police and fire pensions;
38 (6) may be used for any other legal or corporate purpose of
39 the unit of local government, including the pledge of money to
40 bonds, leases, or other obligations under IC 5-1-14-4; and
41 (7) is considered miscellaneous revenue.
42 Sec. 6. (a) This section applies only to tax revenue distributed
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1 under section 4 of this chapter to Lake County, Hammond, Gary,
2 and East Chicago.
3 (b) A host unit that receives a distribution under section 4 of this
4 chapter shall annually distribute three million five hundred
5 thousand dollars ($3,500,000) from the amount received under
6 section 4 of this chapter to the northwest Indiana regional
7 development authority toward satisfying the host unit's funding
8 obligation.
9 Sec. 7. (a) This section applies only to tax revenue distributed
10 under section 4 of this chapter to Vigo County and the city of Terre
11 Haute.
12 (b) Tax revenue distributed under section 4 of this chapter to
13 Vigo County and the city of Terre Haute shall be divided according
14 to the following:
15 (1) Forty percent (40%) to the city of Terre Haute.
16 (2) Thirty percent (30%) to Vigo County.
17 (3) Fifteen percent (15%) to the Vigo County school
18 corporation.
19 (4) Fifteen percent (15%) to West Central 2025.
20 (c) Money paid to a city or county under subsection (b):
21 (1) must be paid to the fiscal officer of the host unit and may
22 be deposited in the host unit's general fund or a riverboat
23 fund established by the city or county under IC 36-1-8-9, or
24 both;
25 (2) may not be used to reduce the host unit's maximum levy
26 under IC 6-1.1-18.5 but may be used at the discretion of the
27 host unit to reduce the property tax levy of the host unit for a
28 particular year;
29 (3) may be used for any legal or corporate purpose of the host
30 unit, including the pledge of money to bonds, leases, or other
31 obligations under IC 5-1-14-4; and
32 (4) is considered miscellaneous revenue.
33 (d) Money paid to the Vigo County school corporation under
34 subsection (b)(3):
35 (1) may be used for any legal or corporate purpose of the
36 school corporation, including the pledge of money to bonds,
37 leases, or other obligations under IC 5-1-14-4; and
38 (2) is considered miscellaneous revenue.
39 (e) Money paid to West Central 2025 under subsection (b)(4)
40 must be used for the development and implementation of a regional
41 economic development strategy that:
42 (1) assists the residents of Vigo County and the other
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1 participating counties in West Central 2025 in improving the
2 quality of life in the region; and
3 (2) promotes successful and sustainable communities.
4 (f) The fiscal officer of West Central 2025 shall submit an
5 annual report to the Indiana economic development corporation
6 concerning the organization's use of the money received under
7 subsection (b)(4) and the development and implementation of the
8 regional economic development strategy required by subsection (e).
9 Sec. 8. (a) After funds are appropriated in the biennial budget
10 act from the gaming revenue fund to the commission for purposes
11 of administering IC 4-33, the state comptroller shall quarterly
12 transfer an amount equal to two and fifteen-hundredths percent
13 (2.15%) of the money in the gaming revenue fund to an account
14 established in the gaming revenue fund to be appropriated for
15 distributions to entities for use as determined by the general
16 assembly. Each year during the regular session of the general
17 assembly, an entity may submit a request to the:
18 (1) house committee on ways and means; and
19 (2) senate committee on appropriations;
20 proposing a distribution be made from the amount under this
21 subsection and the purposes for which the distribution must be
22 used.
23 (b) The following must receive a preference in determining any
24 distributions under this section:
25 (1) The state fair commission.
26 (2) The northwest Indiana law enforcement training center.
27 (3) The division of mental health and addiction.
28 (4) The economic development fund established under
29 IC 5-28-8.
30 (5) Purdue University School of Veterinary Medicine.
31 (6) Indiana horse racing commission.
32 (7) Entities that promote and develop the livestock industry.
33 SECTION 22. IC 6-1.1-4-31.5, AS AMENDED BY P.L.181-2023,
34 SECTION 2, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
35 JULY 1, 2025]: Sec. 31.5. (a) As used in this section, "department"
36 refers to the department of local government finance.
37 (b) If the department makes a determination and informs local
38 officials under section 31(c) of this chapter, the department may order
39 a state conducted assessment or reassessment in the county subject to
40 the time limitation in that subsection.
41 (c) If the department orders a state conducted assessment or
42 reassessment in a county, the department shall assume the duties of the
2025 IN 543—LS 7728/DI 125 32
1 county assessor. Notwithstanding sections 15 and 17 of this chapter, a
2 county assessor subject to an order issued under this section may not
3 assess property or have property assessed for the assessment or under
4 a county's reassessment plan prepared under section 4.2 of this chapter.
5 Until the state conducted assessment or reassessment is completed
6 under this section, the assessment or reassessment duties of the county
7 assessor are limited to providing the department or a contractor of the
8 department the support and information requested by the department
9 or the contractor.
10 (d) Before assuming the duties of a county assessor, the department
11 shall transmit a copy of the department's order requiring a state
12 conducted assessment or reassessment to the county assessor, the
13 county fiscal body, the county auditor, and the county treasurer. Notice
14 of the department's actions must be published one (1) time in a
15 newspaper of general circulation published in the county. The
16 department is not required to conduct a public hearing before taking
17 action under this section.
18 (e) A county assessor subject to an order issued under this section
19 shall, at the request of the department or the department's contractor,
20 make available and provide access to all:
21 (1) data;
22 (2) records;
23 (3) maps;
24 (4) parcel record cards;
25 (5) forms;
26 (6) computer software systems;
27 (7) computer hardware systems; and
28 (8) other information;
29 related to the assessment or reassessment of real property in the county.
30 The information described in this subsection must be provided at no
31 cost to the department or the contractor of the department. A failure to
32 provide information requested under this subsection constitutes a
33 failure to perform a duty related to an assessment or under a county's
34 reassessment plan prepared under section 4.2 of this chapter and is
35 subject to IC 6-1.1-37-2.
36 (f) The department may enter into a contract with a professional
37 appraising firm to conduct an assessment or reassessment under this
38 section. If a county entered into a contract with a professional
39 appraising firm to conduct the county's assessment or reassessment
40 before the department orders a state conducted assessment or
41 reassessment in the county under this section, the contract:
42 (1) is as valid as if it had been entered into by the department; and
2025 IN 543—LS 7728/DI 125 33
1 (2) shall be treated as the contract of the department.
2 (g) After receiving the report of assessed values from the appraisal
3 firm acting under a contract described in subsection (f), the department
4 shall give notice to the taxpayer and the county assessor, by mail, of the
5 amount of the assessment or reassessment. The notice of assessment or
6 reassessment:
7 (1) is subject to appeal by the taxpayer under section 31.7 of this
8 chapter; and
9 (2) must include a statement of the taxpayer's rights under section
10 31.7 of this chapter.
11 (h) The department shall forward a bill for services provided under
12 a contract described in subsection (f) to the auditor of the county in
13 which the state conducted reassessment occurs. The county shall pay
14 the bill under the procedures prescribed by subsection (i).
15 (i) A county subject to an order issued under this section shall pay
16 the cost of a contract described in subsection (f), without appropriation,
17 from the county property reassessment fund. A contractor may
18 periodically submit bills for partial payment of work performed under
19 the contract. Notwithstanding any other law, a contractor is entitled to
20 payment under this subsection for work performed under a contract if
21 the contractor:
22 (1) submits to the department a fully itemized, certified bill in the
23 form required by IC 5-11-10-1 for the costs of the work performed
24 under the contract;
25 (2) obtains from the department:
26 (A) approval of the form and amount of the bill; and
27 (B) a certification that the billed goods and services have been
28 received and comply with the contract; and
29 (3) files with the county auditor:
30 (A) a duplicate copy of the bill submitted to the department;
31 (B) proof of the department's approval of the form and amount
32 of the bill; and
33 (C) the department's certification that the billed goods and
34 services have been received and comply with the contract.
35 The department's approval and certification of a bill under subdivision
36 (2) shall be treated as conclusively resolving the merits of a contractor's
37 claim. Upon receipt of the documentation described in subdivision (3),
38 the county auditor shall immediately certify that the bill is true and
39 correct without further audit and submit the claim to the county
40 executive. The county executive shall allow the claim, in full, as
41 approved by the department, without further examination of the merits
42 of the claim in a regular or special session that is held not less than
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1 three (3) days and not more than seven (7) days after the date the claim
2 is certified by the county fiscal officer if the procedures in IC 5-11-10-2
3 are used to approve the claim or the date the claim is placed on the
4 claim docket under IC 36-2-6-4 if the procedures in IC 36-2-6-4 are
5 used to approve the claim. Upon allowance of the claim by the county
6 executive, the county auditor shall immediately issue a warrant or
7 check for the full amount of the claim approved by the department.
8 Compliance with this subsection constitutes compliance with
9 IC 5-11-6-1, IC 5-11-10, and IC 36-2-6. The determination and
10 payment of a claim in compliance with this subsection is not subject to
11 remonstrance and appeal. IC 36-2-6-4(f) and IC 36-2-6-9 do not apply
12 to a claim submitted under this subsection. IC 5-11-10-1.6(f) applies
13 to a fiscal officer who pays a claim in compliance with this subsection.
14 (j) Notwithstanding IC 4-13-2, a period of seven (7) days is
15 permitted for each of the following to review and act under IC 4-13-2
16 on a contract of the department entered into under this section:
17 (1) The commissioner of the Indiana department of
18 administration.
19 (2) The director of the budget agency.
20 (3) The attorney general.
21 (k) If money in the county's property reassessment fund is
22 insufficient to pay for an assessment or reassessment conducted under
23 this section, the department may increase the tax rate and tax levy of
24 the county's property reassessment fund to pay the cost and expenses
25 related to the assessment or reassessment.
26 (l) The department or the contractor of the department shall use the
27 land values determined under section 13.6 of this chapter for a county
28 subject to an order issued under this section to the extent that the
29 department or the contractor finds that the land values reflect the true
30 tax value of land, as determined under this article and the rules of the
31 department. If the department or the contractor finds that the land
32 values determined for the county under section 13.6 of this chapter do
33 not reflect the true tax value of land, the department or the contractor
34 shall determine land values for the county that reflect the true tax value
35 of land, as determined under this article and the rules of the
36 department. Land values determined under this subsection shall be
37 used to the same extent as if the land values had been determined under
38 section 13.6 of this chapter. The department or the contractor of the
39 department shall notify the county's assessing officials of the land
40 values determined under this subsection.
41 (m) A contractor of the department may notify the department if:
42 (1) a county auditor fails to:
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1 (A) certify the contractor's bill;
2 (B) publish the contractor's claim;
3 (C) submit the contractor's claim to the county executive; or
4 (D) issue a warrant or check for payment of the contractor's
5 bill;
6 as required by subsection (i) at the county auditor's first legal
7 opportunity to do so;
8 (2) a county executive fails to allow the contractor's claim as
9 legally required by subsection (i) at the county executive's first
10 legal opportunity to do so; or
11 (3) a person or an entity authorized to act on behalf of the county
12 takes or fails to take an action, including failure to request an
13 appropriation, and that action or failure to act delays or halts
14 progress under this section for payment of the contractor's bill.
15 (n) The department, upon receiving notice under subsection (m)
16 from a contractor of the department, shall:
17 (1) verify the accuracy of the contractor's assertion in the notice
18 that:
19 (A) a failure occurred as described in subsection (m)(1) or
20 (m)(2); or
21 (B) a person or an entity acted or failed to act as described in
22 subsection (m)(3); and
23 (2) provide to the treasurer of state the department's approval
24 under subsection (i)(2)(A) of the contractor's bill with respect to
25 which the contractor gave notice under subsection (m).
26 (o) Upon receipt of the department's approval of a contractor's bill
27 under subsection (n), the treasurer of state shall pay the contractor the
28 amount of the bill approved by the department from money in the
29 possession of the state that would otherwise be available for
30 distribution to the county, including distributions of admissions taxes
31 or wagering taxes.
32 (p) The treasurer of state shall withhold from the money that would
33 be distributed under IC 4-33-12-6, IC 4-33-13-5, IC 4-40, or any other
34 law to a county described in a notice provided under subsection (m) the
35 amount of a payment made by the treasurer of state to the contractor of
36 the department under subsection (o). Money shall be withheld from any
37 source payable to the county.
38 (q) Compliance with subsections (m) through (p) constitutes
39 compliance with IC 5-11-10.
40 (r) IC 5-11-10-1.6(f) applies to the treasurer of state with respect to
41 the payment made in compliance with subsections (m) through (p).
42 This subsection and subsections (m) through (p) must be interpreted
2025 IN 543—LS 7728/DI 125 36
1 liberally so that the state shall, to the extent legally valid, ensure that
2 the contractual obligations of a county subject to this section are paid.
3 Nothing in this section shall be construed to create a debt of the state.
4 (s) The provisions of this section are severable as provided in
5 IC 1-1-1-8(b).
6 SECTION 23. IC 6-3.1-20-7, AS AMENDED BY P.L.156-2020,
7 SECTION 24, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
8 JULY 1, 2025]: Sec. 7. (a) The department shall before July 1 of each
9 year determine the following:
10 (1) The greater of:
11 (A) eight million five hundred thousand dollars ($8,500,000);
12 or
13 (B) the amount of credits allowed under this chapter for
14 taxable years ending before January 1 of the year.
15 (2) The quotient of:
16 (A) the amount determined under subdivision (1); divided by
17 (B) four (4).
18 (b) Except as provided in subsection (d), one-half (1/2) of the
19 amount determined by the department under subsection (a)(2) shall be:
20 (1) deducted each quarter from:
21 (A) for tax revenue collected before July 1, 2025, the
22 riverboat supplemental wagering tax revenue otherwise
23 payable to the county under IC 4-33-12-8 and the
24 supplemental distribution otherwise payable to the county
25 under IC 4-33-13-5(f); and
26 (B) for tax revenue collected after June 30, 2025, the
27 distributions otherwise payable to the county under
28 IC 4-40; and
29 (2) paid instead to the state general fund.
30 (c) Except as provided in subsection (d), one-sixth (1/6) of the
31 amount determined by the department under subsection (a)(2) shall be:
32 (1) deducted each quarter from, for tax revenue collected before
33 July 1, 2025, the riverboat supplemental wagering tax revenue
34 otherwise payable under IC 4-33-12-8 and the supplemental
35 distribution otherwise payable under IC 4-33-13-5(f), and for tax
36 revenue collected after June 30, 2025, the distributions
37 otherwise payable to the county under IC 4-40, to each of the
38 following:
39 (A) The largest city by population located in the county.
40 (B) The second largest city by population located in the
41 county.
42 (C) The third largest city by population located in the county;
2025 IN 543—LS 7728/DI 125 37
1 and
2 (2) paid instead to the state general fund.
3 (d) If the amount determined by the department under subsection
4 (a)(1)(B) is less than eight million five hundred thousand dollars
5 ($8,500,000), the difference of:
6 (1) eight million five hundred thousand dollars ($8,500,000);
7 minus
8 (2) the amount determined by the department under subsection
9 (a)(1)(B);
10 shall be paid in four (4) equal quarterly payments to the northwest
11 Indiana regional development authority established by IC 36-7.5-2-1
12 instead of the state general fund. Any amounts paid under this
13 subsection shall be used by the northwest Indiana regional
14 development authority only to establish or improve public mass rail
15 transportation systems in Lake County.
16 SECTION 24. IC 6-8.1-3-17, AS AMENDED BY THE
17 TECHNICAL CORRECTIONS BILL OF THE 2025 GENERAL
18 ASSEMBLY, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
19 JULY 1, 2025]: Sec. 17. (a) Before an original tax appeal is filed with
20 the tax court under IC 33-26, the commissioner, or the taxpayer rights
21 advocate office to the extent granted the authority by the commissioner,
22 may settle any tax liability dispute if a substantial doubt exists as to:
23 (1) the constitutionality of the tax under the Constitution of the
24 State of Indiana;
25 (2) the right to impose the tax;
26 (3) the correct amount of tax due;
27 (4) the collectability of the tax; or
28 (5) whether the taxpayer is a resident or nonresident of Indiana.
29 (b) After an original tax appeal is filed with the tax court under
30 IC 33-26, and notwithstanding IC 4-6-2-11, the commissioner may
31 settle a tax liability dispute with an amount in contention of twenty-five
32 thousand dollars ($25,000) or less. Notwithstanding IC 6-8.1-7-1(a),
33 the terms of a settlement under this subsection are available for public
34 inspection.
35 (c) The department shall establish an amnesty program for taxpayers
36 having an unpaid tax liability for a listed tax that was due and payable
37 for a tax period ending before January 1, 2013. A taxpayer is not
38 eligible for the amnesty program:
39 (1) for any tax liability resulting from the taxpayer's failure to
40 comply with IC 6-3-1-3.5(b)(3) with regard to the tax imposed by
41 IC 4-33-13, or IC 4-35-8, or IC 4-40; or
42 (2) if the taxpayer participated in any previous amnesty program
2025 IN 543—LS 7728/DI 125 38
1 under:
2 (A) this section (as in effect on December 31, 2014); or
3 (B) IC 6-2.5-14.
4 The time in which a voluntary payment of tax liability may be made (or
5 the taxpayer may enter into a payment program acceptable to the
6 department for the payment of the unpaid listed taxes in full in the
7 manner and time established in a written payment program agreement
8 between the department and the taxpayer) under the amnesty program
9 is limited to the period determined by the department, not to exceed
10 eight (8) regular business weeks ending before the earlier of the date
11 set by the department or January 1, 2017.
12 (d) The amnesty program must provide that, upon payment by a
13 taxpayer to the department of all listed taxes due from the taxpayer for
14 a tax period (or payment of the unpaid listed taxes in full in the manner
15 and time established in a written payment program agreement between
16 the department and the taxpayer), entry into an agreement that the
17 taxpayer is not eligible for any other amnesty program that may be
18 established and waives any part of interest and penalties on the same
19 type of listed tax that is being granted amnesty in the current amnesty
20 program, and compliance with all other amnesty conditions adopted
21 under a rule of the department in effect on the date the voluntary
22 payment is made, the department:
23 (1) shall abate and not seek to collect any interest, penalties,
24 collection fees, or costs that would otherwise be applicable;
25 (2) shall release any liens imposed;
26 (3) shall not seek civil or criminal prosecution against any
27 individual or entity; and
28 (4) shall not issue, or, if issued, shall withdraw, an assessment, a
29 demand notice, or a warrant for payment under IC 6-8.1-5-1,
30 IC 6-8.1-5-3, IC 6-8.1-8-2, or another law against any individual
31 or entity;
32 for listed taxes due from the taxpayer for the tax period for which
33 amnesty has been granted to the taxpayer. Amnesty granted under this
34 subsection (c) is binding on the state and its agents. However, failure
35 to pay to the department all listed taxes due for a tax period invalidates
36 any amnesty granted under this subsection (c) for that tax period. The
37 department shall conduct an assessment of the impact of the tax
38 amnesty program on tax collections and an analysis of the costs of
39 administering the tax amnesty program. As soon as practicable after the
40 end of the tax amnesty period, the department shall submit a copy of
41 the assessment and analysis to the legislative council in an electronic
42 format under IC 5-14-6. The department shall enforce an agreement
2025 IN 543—LS 7728/DI 125 39
1 with a taxpayer that prohibits the taxpayer from receiving amnesty in
2 another amnesty program.
3 (d) (e) For purposes of subsection (c), a liability for a listed tax is
4 due and payable if:
5 (1) the department has issued:
6 (A) an assessment of the listed tax under IC 6-8.1-5-1;
7 (B) a demand for payment under IC 6-8.1-5-3; or
8 (C) a demand notice for payment of the listed tax under
9 IC 6-8.1-8-2;
10 (2) the taxpayer has filed a return or an amended return in which
11 the taxpayer has reported a liability for the listed tax; or
12 (3) the taxpayer has filed a written statement of liability for the
13 listed tax in a form that is satisfactory to the department.
14 (e) (f) The department may waive interest and penalties if the
15 general assembly enacts a change in a listed tax for a tax period that
16 increases a taxpayer's tax liability for that listed tax after the due date
17 for that listed tax and tax period. However, such a waiver shall apply
18 only to the extent of the increase in tax liability and only for a period
19 not exceeding sixty (60) days after the change is enacted. The
20 department may adopt rules under IC 4-22-2 or issue guidelines to
21 carry out this subsection.
22 SECTION 25. IC 6-8.1-10-12, AS AMENDED BY THE
23 TECHNICAL CORRECTIONS BILL OF THE 2025 GENERAL
24 ASSEMBLY, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
25 JULY 1, 2025]: Sec. 12. (a) This section applies to a penalty related to
26 a tax liability to the extent that the:
27 (1) tax liability is for a listed tax;
28 (2) tax liability was due and payable, as determined under
29 IC 6-8.1-3-17(d), IC 6-8.1-3-17(e), for a tax period ending before
30 January 1, 2013;
31 (3) department establishes an amnesty program for the tax
32 liability under IC 6-8.1-3-17(c);
33 (4) individual or entity from which the tax liability is due was
34 eligible to participate in the amnesty program described in
35 subdivision (3); and
36 (5) tax liability is not paid:
37 (A) in conformity with a payment program acceptable to the
38 department that provides for payment of the unpaid listed
39 taxes in full in the manner and time established in a written
40 payment program agreement entered into between the
41 department and the taxpayer under IC 6-8.1-3-17(c);
42 IC 6-8.1-3-17(d); or
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1 (B) if clause (A) does not apply, before the end of the amnesty
2 period established by the department.
3 (b) Subject to subsection (c), if a penalty is imposed or otherwise
4 calculated under any combination of:
5 (1) IC 6-8.1-1-8;
6 (2) section 2.1 of this chapter;
7 (3) section 3 of this chapter;
8 (4) section 3.5 of this chapter;
9 (5) section 4 of this chapter;
10 (6) section 5 of this chapter;
11 (7) section 6 of this chapter;
12 (8) section 7 of this chapter;
13 (9) section 9 of this chapter; or
14 (10) IC 6-6;
15 an additional penalty is imposed under this section. The amount of the
16 additional penalty imposed under this section is equal to the sum of the
17 penalties imposed or otherwise calculated under the provisions listed
18 in subdivisions (1) through (10).
19 (c) The additional penalty provided by subsection (b) does not apply
20 if all of the following apply:
21 (1) The department imposes a penalty on a taxpayer or otherwise
22 calculates the penalty under the provisions described in
23 subsection (b)(1) through (b)(10).
24 (2) The taxpayer against whom the penalty is imposed:
25 (A) timely files an original tax appeal in the tax court under
26 IC 6-8.1-5-1; and
27 (B) contests the department's imposition of the penalty or the
28 tax on which the penalty is based.
29 (3) The taxpayer meets all other jurisdictional requirements to
30 initiate the original tax appeal.
31 (4) Either the:
32 (A) tax court enjoins collection of the penalty or the tax on
33 which the penalty is based under IC 33-26-6-2; or
34 (B) department consents to an injunction against collection of
35 the penalty or tax without entry of an order by the tax court.
36 (d) The additional penalty provided by subsection (b) does not apply
37 if the taxpayer:
38 (1) has a legitimate hold on making the payment as a result of an
39 audit, bankruptcy, protest, taxpayer advocate action, or another
40 reason permitted by the department;
41 (2) had established a payment plan with the department before
42 May 12, 2015; or
2025 IN 543—LS 7728/DI 125 41
1 (3) verifies with reasonable particularity that is satisfactory to the
2 commissioner that the taxpayer did not ever receive notice of the
3 outstanding tax liability.
4 SECTION 26. IC 20-26-5-22.5, AS AMENDED BY P.L.244-2017,
5 SECTION 45, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
6 JULY 1, 2025]: Sec. 22.5. (a) A school corporation may participate in
7 the establishment of a public school foundation.
8 (b) The governing body of a school corporation may receive the
9 proceeds of a grant, a restricted gift, an unrestricted gift, a donation, an
10 endowment, a bequest, a trust, an agreement to share tax revenue
11 received by a city or county under IC 4-33-12-6, or IC 4-33-13, or
12 IC 4-40, or other funds not generated from taxes levied by the school
13 corporation to create a foundation under the following conditions:
14 (1) The foundation is:
15 (A) exempt from federal income taxation under Section
16 501(c)(3) of the Internal Revenue Code; and
17 (B) organized as an Indiana nonprofit corporation for the
18 purposes of providing educational funds for scholarships,
19 teacher education, capital programs, and special programs for
20 school corporations.
21 (2) Except as provided in subdivision (3), the foundation retains
22 all rights to a donation, including investment powers. The
23 foundation may hold a donation as a permanent endowment.
24 (3) The foundation agrees to do the following:
25 (A) Distribute the income from a donation only to the school
26 corporation.
27 (B) Return a donation to the operations fund of the school
28 corporation if the foundation:
29 (i) loses the foundation's status as a foundation exempt from
30 federal income taxation under Section 501(c)(3) of the
31 Internal Revenue Code;
32 (ii) is liquidated; or
33 (iii) violates any condition set forth in this subdivision.
34 (c) A school corporation may use the proceeds received under this
35 section from a foundation only for educational purposes of the school
36 corporation described in subsection (b)(1)(B).
37 (d) The governing body of the school corporation may appoint
38 members to the foundation.
39 (e) The treasurer of the governing body of the school corporation
40 may serve as the treasurer of the foundation.
41 SECTION 27. IC 20-47-1-1, AS ADDED BY P.L.2-2006,
42 SECTION 170, IS AMENDED TO READ AS FOLLOWS
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1 [EFFECTIVE JULY 1, 2025]: Sec. 1. As used in this chapter,
2 "proceeds from riverboat gaming" means tax revenue received by a
3 political subdivision under IC 4-33-12-6, IC 4-33-13, IC 4-40, or an
4 agreement to share a city's or county's part of the tax revenue.
5 SECTION 28. IC 20-47-1-5, AS AMENDED BY P.L.244-2017,
6 SECTION 107, IS AMENDED TO READ AS FOLLOWS
7 [EFFECTIVE JULY 1, 2025]: Sec. 5. (a) The governing body of a
8 school corporation may donate the proceeds of a grant, a gift, a
9 donation, an endowment, a bequest, a trust, an agreement to share tax
10 revenue received by a city or county under IC 4-33-12-6, or IC 4-33-13,
11 or IC 4-40, or an agreement to share revenue received by a political
12 subdivision under IC 4-35-8.5, or other funds not generated from taxes
13 levied by the school corporation, to a foundation under the following
14 conditions:
15 (1) The foundation is a charitable nonprofit community
16 foundation.
17 (2) The foundation retains all rights to the donation, including
18 investment powers, except as provided in subdivision (3).
19 (3) The foundation agrees to do the following:
20 (A) Hold the donation as a permanent endowment.
21 (B) Distribute the income from the donation only to the school
22 corporation as directed by resolution of the governing body of
23 the school corporation.
24 (C) Return the donation to the operations fund of the school
25 corporation if the foundation:
26 (i) loses the foundation's status as a public charitable
27 organization;
28 (ii) is liquidated; or
29 (iii) violates any condition of the endowment set by the
30 governing body of the school corporation.
31 (b) A school corporation may use income received under this
32 section from a community foundation only for purposes of the school
33 corporation.
34 SECTION 29. IC 36-1-8-9, AS AMENDED BY P.L.199-2005,
35 SECTION 28, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
36 JULY 1, 2025]: Sec. 9. (a) Each unit that receives:
37 (1) tax revenue under IC 4-33-12-6, or IC 4-33-13, or IC 4-40;
38 (2) revenue under an agreement to share the tax revenue received
39 under IC 4-33-12, or IC 4-33-13, or IC 4-40 by another unit; or
40 (3) revenue under a development agreement (as defined in section
41 9.5 of this chapter);
42 may establish a riverboat fund. Money in the fund may be used for any
2025 IN 543—LS 7728/DI 125 43
1 legal or corporate purpose of the unit.
2 (b) The riverboat fund established under subsection (a) shall be
3 administered by the unit's treasurer, and the expenses of administering
4 the fund shall be paid from money in the fund. Money in the fund not
5 currently needed to meet the obligations of the fund may be invested
6 in the same manner as other public funds may be invested. Interest that
7 accrues from these investments shall be deposited in the fund. Money
8 in the fund at the end of a particular fiscal year does not revert to the
9 unit's general fund.
10 SECTION 30. IC 36-1-8-9.2, AS ADDED BY P.L.142-2009,
11 SECTION 31, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
12 JULY 1, 2025]: Sec. 9.2. (a) Each unit that receives:
13 (1) tax revenue under IC 4-35-8.5 or IC 4-40; or
14 (2) revenue under an agreement to share the tax revenue received
15 under IC 4-35-8.5 or IC 4-40 by another unit;
16 shall establish a fund, separate from the unit's general fund, into which
17 the revenue shall be deposited. Money in the fund may be used for any
18 legal or corporate purpose of the unit.
19 (b) The fund established by subsection (a) shall be administered by
20 the unit's treasurer, and the expenses of administering the fund shall be
21 paid from money in the fund. Money in the fund not currently needed
22 to meet the obligations of the fund may be invested in the same manner
23 as other public funds may be invested. Interest that accrues from these
24 investments shall be deposited in the fund. Money in the fund at the
25 end of a particular fiscal year does not revert to the unit's general fund.
26 SECTION 31. IC 36-1-14-1, AS AMENDED BY P.L.114-2017,
27 SECTION 1, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
28 JULY 1, 2025]: Sec. 1. (a) This section does not apply to donations of
29 gaming revenue to a public school endowment corporation under
30 IC 20-47-1-3.
31 (b) As used in this section, "gaming revenue" means either of the
32 following:
33 (1) Tax revenue received by a unit under IC 4-33-12-6,
34 IC 4-33-13, IC 4-40, or an agreement to share a city's or county's
35 part of the tax revenue.
36 (2) Revenue received by a unit under IC 4-35-8.5 or IC 4-40 or
37 an agreement to share revenue received by another unit under
38 IC 4-35-8.5 or IC 4-40.
39 (c) Notwithstanding IC 8-1.5-2-6(d), a unit may donate the proceeds
40 from the sale of a utility or facility or from a grant, a gift, a donation,
41 an endowment, a bequest, a trust, or gaming revenue to a foundation
42 under the following conditions:
2025 IN 543—LS 7728/DI 125 44
1 (1) The foundation is a charitable nonprofit community
2 foundation.
3 (2) The foundation retains all rights to the donation, including
4 investment powers.
5 (3) The foundation agrees to do the following:
6 (A) Hold the donation as a permanent endowment.
7 (B) Distribute the income from the donation only to the unit as
8 directed by resolution of the fiscal body of the unit.
9 (C) Return the donation to the general fund of the unit if the
10 foundation:
11 (i) loses the foundation's status as a public charitable
12 organization;
13 (ii) is liquidated; or
14 (iii) violates any condition of the endowment set by the
15 fiscal body of the unit.
16 (d) This subsection applies only to the donation of proceeds
17 described in subsection (c) that occurs after December 31, 2015.
18 Notwithstanding subsection (c)(3)(B), the unit and the foundation may
19 agree that distribution of the proceeds is governed by IC 30-2-12.
20 (e) The department of local government finance may not reduce a
21 unit's property tax levy under IC 6-1.1-18.5 or any other law because
22 of any of the following:
23 (1) The donation of the proceeds of money from the sale of a
24 utility or a facility as provided in this section.
25 (2) A distribution from the endowment to the unit as provided in
26 this section.
27 (3) A return of the donation to the general fund of the unit as
28 provided in this section.
29 SECTION 32. IC 36-7.5-3-2, AS AMENDED BY P.L.114-2022,
30 SECTION 38, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
31 JULY 1, 2025]: Sec. 2. (a) The development authority may do any of
32 the following:
33 (1) Finance, improve, construct, reconstruct, renovate, purchase,
34 lease, acquire, and equip land and projects located in an eligible
35 county or eligible municipality.
36 (2) Lease land or a project to an eligible political subdivision.
37 (3) Finance and construct additional improvements to projects or
38 other capital improvements owned by the development authority
39 and lease them to or for the benefit of an eligible political
40 subdivision.
41 (4) Acquire land or all or a portion of one (1) or more projects
42 from an eligible political subdivision by purchase or lease and
2025 IN 543—LS 7728/DI 125 45
1 lease the land or projects back to the eligible political subdivision,
2 with any additional improvements that may be made to the land
3 or projects.
4 (5) Acquire all or a portion of one (1) or more projects from an
5 eligible political subdivision by purchase or lease to fund or
6 refund indebtedness incurred on account of the projects to enable
7 the eligible political subdivision to make a savings in debt service
8 obligations or lease rental obligations or to obtain relief from
9 covenants that the eligible political subdivision considers to be
10 unduly burdensome.
11 (6) Make loans, loan guarantees, and grants or provide other
12 financial assistance to or on behalf of the following:
13 (A) A commuter transportation district.
14 (B) An airport authority or airport development authority.
15 (C) A regional bus authority. A loan, loan guarantee, grant, or
16 other financial assistance under this clause may be used by a
17 regional bus authority for acquiring, improving, operating,
18 maintaining, financing, and supporting the following:
19 (i) Bus services (including fixed route services and flexible
20 or demand-responsive services) that are a component of a
21 public transportation system.
22 (ii) Bus terminals, stations, or facilities or other regional bus
23 authority projects.
24 (D) A regional transportation authority.
25 (E) A member municipality that is eligible to make an
26 appointment to the development board under
27 IC 36-7.5-2-3(b)(2) and that has pledged admissions tax
28 revenue for a bond anticipation note after March 31, 2014, and
29 before June 30, 2015. However, a loan made to such a member
30 municipality before June 30, 2016, under this clause must
31 have a term of not more than ten (10) years, must require
32 annual level debt service payments, and must have a market
33 based interest rate. If a member municipality defaults on the
34 repayment of a loan made under this clause, the development
35 authority shall notify the treasurer of state of the default and
36 the treasurer of state shall:
37 (i) withhold from any funds held for distribution to the
38 municipality under IC 4-33-12, or IC 4-33-13, or IC 4-40,
39 an amount sufficient to cure the default; and
40 (ii) pay that amount to the development authority.
41 (7) Provide funding to assist a railroad that is providing commuter
42 transportation services in an eligible county or eligible
2025 IN 543—LS 7728/DI 125 46
1 municipality.
2 (8) Provide funding to assist an airport authority located in an
3 eligible county or eligible municipality in the construction,
4 reconstruction, renovation, purchase, lease, acquisition, and
5 equipping of an airport facility or airport project.
6 (9) Provide funding to assist in the development of an intermodal
7 facility to facilitate the interchange and movement of freight.
8 (10) Provide funding for economic development projects in an
9 eligible county or eligible municipality.
10 (11) Hold, use, lease, rent, purchase, acquire, and dispose of by
11 purchase, exchange, gift, bequest, grant, condemnation, lease, or
12 sublease, on the terms and conditions determined by the
13 development authority, any real or personal property located in an
14 eligible county or eligible municipality.
15 (12) After giving notice, enter upon any lots or lands for the
16 purpose of surveying or examining them to determine the location
17 of a project.
18 (13) Make or enter into all contracts and agreements necessary or
19 incidental to the performance of its duties and the execution of its
20 powers under this article.
21 (14) Sue, be sued, plead, and be impleaded.
22 (15) Design, order, contract for, and construct, reconstruct, and
23 renovate a project or improvements to a project.
24 (16) Appoint an executive director and employ appraisers, real
25 estate experts, engineers, architects, surveyors, attorneys,
26 accountants, auditors, clerks, construction managers, and any
27 consultants or employees that are necessary or desired by the
28 development authority in exercising its powers or carrying out its
29 duties under this article.
30 (17) Accept loans, grants, and other forms of financial assistance
31 from the federal government, the state government, a political
32 subdivision, or any other public or private source.
33 (18) Use the development authority's funds to match federal
34 grants or make loans, loan guarantees, or grants to carry out the
35 development authority's powers and duties under this article.
36 (19) Provide funding for regional transportation infrastructure
37 projects under IC 36-9-43.
38 (20) Except as prohibited by law, take any action necessary to
39 carry out this article.
40 (b) If the development authority is unable to agree with the owners,
41 lessees, or occupants of any real property selected for the purposes of
42 this article, the development authority may proceed under IC 32-24-1
2025 IN 543—LS 7728/DI 125 47
1 to procure the condemnation of the property. The development
2 authority may not institute a proceeding until it has adopted a
3 resolution that:
4 (1) describes the real property sought to be acquired and the
5 purpose for which the real property is to be used;
6 (2) declares that the public interest and necessity require the
7 acquisition by the development authority of the property involved;
8 and
9 (3) sets out any other facts that the development authority
10 considers necessary or pertinent.
11 The resolution is conclusive evidence of the public necessity of the
12 proposed acquisition.
13 SECTION 33. IC 36-7.5-4-16.5, AS AMENDED BY P.L.149-2016,
14 SECTION 99, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
15 JULY 1, 2025]: Sec. 16.5. (a) This section applies if the development
16 board does the following:
17 (1) Finds that a city or county described in IC 36-7.5-2-3 has, at
18 any time before July 1, 2015, failed to make a transfer or a part of
19 a transfer required by section 2 of this chapter.
20 (2) Finds that the obligation of the city or county to pay the
21 unpaid amount of the transfer or transfers has not been satisfied
22 under section 16 of this chapter or by any other means.
23 (3) Certifies to the treasurer of state the total amount of the
24 arrearage attributable to the failure of the city or county to make
25 a transfer or a part of a transfer required by section 2 of this
26 chapter.
27 (b) The treasurer of state shall do the following:
28 (1) Deduct from amounts otherwise payable to the city under
29 IC 4-33-13-5(a) or IC 4-40, or to the county under IC 4-33-12-6
30 or IC 4-40, an amount equal to:
31 (A) the total amount certified under subsection (a)(3); plus
32 (B) interest calculated in the same manner that interest on
33 delinquent taxes is calculated under IC 6-8.1-10-1.
34 (2) Pay the amount deducted under subdivision (1) to the
35 development authority.
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