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passed · Indiana · Senate Feb 11, 2020

SB 403: Property tax appeals.

Prohibits a professional appraiser or a professional appraisal firm that conducts real property assessments under contract on behalf of the county or township assessor from also being employed under contract as a tax representative of the county or township assessor with regard to a review of an assessment before the county property tax assessment board of appeals (county board) with jurisdiction in that county or the Indiana board of tax review (Indiana board). Prohibits a tax representative, attorney, or law firm from representing a taxpayer in a review of an assessment before the county board or the Indiana board if a conflict of interest exists between the tax representative, attorney, or law firm and the professional appraiser that conducted the property tax assessment that is the subject of review. Provides certain limitations for representing a taxpayer in a review of an assessment beginning after June 30, 2021.
Brian Buchanan (R) Jeff Thompson (R) Linda Rogers (R) · 2 co-sponsors
passed · Indiana · Senate Feb 11, 2020

SB 309: Employee misclassification.

Requires the department of state revenue, the state department of labor, the worker's compensation board of Indiana, and the department of workforce development to report before November 1 of each year for three years, beginning November 1, 2020, to the interim study committee on employment and labor for the immediately preceding state fiscal year: (1) the number of employers that each department or the board determined during the immediately preceding state fiscal year improperly classified at least one worker as an independent contractor; (2) the total number of improperly classified workers employed by those employers; (3) the department's or board's calculation of actual revenue not collected or the additional costs to the state that the department or board attributes to the improperly classified workers; (4) the amount of the penalties and interest assessed against those employers by each department or the board, and the amount of the penalties and interest assessed that has been collected; and (5) the classification criteria used by the department to classify workers. Requires that the reports include only information in the form of aggregate statistics and not include information that can be used to identify specific employers or workers.
David Niezgodski (D) Lisa Beck (D) Travis Holdman (R) · 4 co-sponsors
passed · Indiana · Senate Feb 11, 2020

SB 400: Assessment and taxation of golf courses.

Defines the term "yard improvements" in connection with the assessment of a golf course. Requires the department of local government finance to annually establish uniform income capitalization rates to be used for golf course assessments. Specifies information assessing officials are required to use in determining average net operating income.
Brian Buchanan (R) Jeff Raatz (R) Doug Miller (R)
passed · Indiana · Senate Feb 11, 2020

SB 320: Withholding tax remittance.

Provides that the department of state revenue (department) shall only accept payment of employer withholding taxes that are made or withdrawn directly from the business account of the employer that is liable for withholding and remitting the tax. However, provides an exception from the requirement for employers that submit a waiver to the department. Specifies provisions for the waiver. Prohibits the department from accepting payment of employer withholding taxes that are made or withdrawn from the account of a third party withholding agent, or otherwise remitted by a third party withholding agent, on behalf of an employer, except in the case of an employer that has submitted a waiver. Defines "third party withholding agent". Requires each employer that is required to remit withholding taxes to provide to the department an authorization for reoccurring payment of taxes from the employer's business account that is designated by the employer on the department's online INtax system (INtax). Requires the department to automatically withdraw from the employer's business account the amount of tax withholdings that are reported as due and owing on the taxpayer's Form WH-1 report. Requires the department to provide periodic notice to each employer through INtax of: (1) the date on which the employer's Form WH-1 report is received by the department; and (2) the date on which the department has automatically withdrawn any amount of tax from the employer's business account. However, provides an exception from these requirements for employers that submit a waiver to the department.
Brian Buchanan (R) Doug Miller (R) Travis Holdman (R) Linda Rogers (R) · 16 co-sponsors
passed · Indiana · Senate Feb 11, 2020

SB 171: Clarksville food and beverage tax.

Authorizes the town of Clarksville to adopt a town food and beverage tax. Provides that the tax rate may not exceed 1%. Provides that money received from the tax shall be distributed by the treasurer of state to the town of Clarksville. Specifies the uses to which receipts from the food and beverage tax may be applied.
Jack E. Sandlin (R) Ronald Grooms (R) Mike Karickhoff (R) · 4 co-sponsors
passed · Indiana · Senate Feb 11, 2020

SB 292: County option circuit breaker tax credit.

Authorizes a county fiscal body to adopt an ordinance to provide a credit against property tax liability for qualified individuals. Defines a "qualified individual" for purposes of the credit. Provides that the ordinance may designate: (1) all of the territory of the county; or (2) one or more specific geographic territories within the county; as an area in which qualified individuals may apply for the credit. Provides that the credit amount is equal to the amount by which property taxes on the property increased by more than 2% from the prior year. Requires a qualified individual who desires to claim the credit to file a certified statement with the county auditor. Provides that the county auditor shall apply the credit in succeeding years after the certified statement is filed unless the auditor determines that the individual is no longer eligible for the credit or the county fiscal body rescinds the ordinance. Provides a penalty for wrongly receiving the credit that is the same as the penalty for wrongly receiving the homestead standard deduction.
Mike Gaskill (R) Brian Buchanan (R) Jack E. Sandlin (R) Dr. Tim Brown (R) · 2 co-sponsors
passed · Indiana · Senate Feb 11, 2020

SB 364: Regulatory impact matters.

Provides that, as part of the fiscal and management analysis of a bill, the legislative services agency shall indicate in the statement of fiscal impact prepared for the bill whether the bill includes one or more specified regulations affecting businesses. Requires the small business ombudsman, in coordination with the Indiana economic development corporation, the office of management and budget, and the department of workforce development (DWD), to submit: (1) an executive summary listing each state agency that may issue a license, and each of the specific license types that may be issued by each state agency; (2) an executive summary concerning the comparative advantages of regions across the state and strategies to promote small businesses and entrepreneurship; and (3) an executive summary with recommendations regarding regulatory oversight. Requires the Indiana professional licensing agency (IPLA) to prepare an executive summary concerning the portability and reciprocity of Indiana occupational licenses relative to other states. Requires the department of education (DOE), in coordination with the commission for higher education (CHE), to submit to the legislative council and the interim committee on commerce and economic development: (1) a report concerning the portability and reciprocity of Indiana teaching licenses relative to other states; and (2) an executive summary, and any recommendations, concerning portability and reciprocity of Indiana teaching licenses relative to other states. Requires the IPLA to: (1) identify bills enacted in the 2020 and 2021 legislative sessions that affect the portability and reciprocity of Indiana licenses relative to other states; and (2) issue to: (A) the legislative council; and (B) the interim committee on commerce and economic development; a report concerning the effect of the bills on the portability and reciprocity of Indiana licenses relative to other states. Requires the Indiana state board of education (state board), in consultation with the DOE, to issue an executive summary during the 2020 and 2021 legislative interims regarding: (1) guidance issued by the state board and by the DOE; (2) administrative rules proposed, adopted, amended, or repealed by the state board and by the DOE; and (3) executive orders and directives pertaining to K-12 education; in 2020 and 2021. Requires the CHE, in collaboration with the governor's workforce cabinet (GWC) and the DWD, to issue an executive summary during the 2020 and 2021 legislative interims regarding: (1) guidance issued by the CHE, by the GWC, and by the DWD; (2) administrative rules proposed, adopted, amended, or repealed by the CHE, by the GWC, and by the DWD; and (3) executive orders and directives pertaining to postsecondary education; in 2020 and 2021. Urges the legislative council to assign to an appropriate interim study committee the topic of relocation and talent incentives, and specifies issues the study must encompass.
Erin Houchin (R) Jean Leising (R) Victoria Spartz (R) Ben Smaltz (R) · 1 co-sponsor
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