Provides that a qualified taxpayer is entitled to a credit against the qualified taxpayer's state income tax liability in a taxable year equal to the lesser of: (1) the value of qualified services that the qualified taxpayer performed in the immediately preceding taxable year; or (2) $10,000 (or $5,000 in the case of a married individual filing a separate return). Provides that "qualified services" means services, as determined by the office of the secretary of family and social services (FSSA), that a qualified taxpayer performs in caring for an ill or aging qualified family member that the qualified taxpayer otherwise would have compensated a third-party caregiver to perform. Provides that the term does not include services that would otherwise be required to be performed by a licensed physician, a licensed nurse, or other medical professional. Requires the FSSA to: (1) develop criteria that a service must satisfy to be considered a qualified service; (2) derive a formula, using published industry data and standards, to determine the value of the qualified services performed by a qualified taxpayer during a taxable year; and (3) adopt any other guidelines necessary to allow or disallow a credit. Requires a qualified taxpayer to submit to the FSSA all relevant information regarding the performance of qualified services necessary for the FSSA to determine the value of the qualified services. Requires the FSSA to notify a qualified taxpayer in writing the value of the services that the qualified taxpayer performed for purposes of claiming the credit.
Requires an unlawful alien to register with the local law enforcement authority in the alien's county of residence. Makes failure to register a Class A misdemeanor, and increases the penalty to a Level 6 felony for a second or subsequent offense.
Provides that minimum wage income is exempt from the adjusted gross income tax. Defines "minimum wage income". Provides that an individual whose only source of income is minimum wage income is not required to file a state income tax return. Provides that an employer is not required to withhold taxes from minimum wage income paid to an employee.
Establishes that, before signing a purchase agreement to sell or transfer residential property, an individual or entity issued a broker's real estate license by the Indiana real estate commission representing a seller shall ensure that the seller: (1) provides a radon warning statement to the buyer; (2) discloses in writing to the buyer any knowledge the seller has of radon concentrations in the dwelling; and (3) provides the buyer with a guide on radon, testing, and mitigation published by the Indiana department of health.
Establishes a matching grant pilot program (pilot program) that applies only in Marion County to make grants to individuals who: (1) are at least 65 years of age; (2) own a primary residence; and (3) have received funds from a nonprofit corporation to make repairs to the individual's primary residence. Requires the Indiana housing and community development authority (IHCDA) to administer the pilot program. Sets forth the maximum amount of a grant that an individual may receive from the grant fund. Provides for the expiration of the pilot program. Appropriates $1,000,000 to the IHCDA for deposit in the grant fund.
Changes the membership of the Dr. Martin Luther King Jr. Indiana holiday commission. Reduces the number of members serving on the following cultural commissions: (1) The Indiana commission on Hispanic/Latino affairs. (2) The Indiana commission on the social status of black males. Makes changes concerning the meeting, voting, reporting, staffing, and funding requirements of the cultural commissions. Provides that money appropriated to the civil rights commission for the cultural commissions does not revert to the state general fund. Establishes the Dr. Martin Luther King Jr. Indiana holiday commission special fund. Makes appropriations.
Establishes a medical marijuana program (program), and permits caregivers and patients who have received a physician recommendation to possess a certain quantity of marijuana for treatment of certain medical conditions. Establishes a regulatory agency to oversee the program, and creates the regulatory agency advisory committee to review the effectiveness of the program and to consider recommendations from the regulatory agency. Authorizes the regulatory agency to grant research licenses to research facilities with a physical presence in Indiana. Repeals the controlled substance excise tax and the marijuana eradication program. Makes conforming amendments.
Provides that for purposes of the open door law, if a public agency has a website the governing body of the public agency shall provide public notice of meetings by posting a copy of the notice on the public agency's main website.
Provides that a student is bound by compulsory school attendance requirements from the beginning of the fall school term for the school year in which the student is five years of age on August 1 of that school year. (Current law provides that a student is bound by compulsory school attendance requirements from the beginning of the fall school term for the school year in which the student becomes seven years of age.) Makes conforming amendments.
Specifies that a law enforcement officer who, knowing that information is false or misleading, includes the false or misleading information in a police report commits false informing, a Class A misdemeanor.
Provides that, notwithstanding any growth in a political subdivision's assessed value in the previous year, a political subdivision's ad valorem property tax levy shall not exceed the ad valorem property tax levy for its last preceding annual budget, unless the fiscal body of the political subdivision adopts an affirmative tax rate and tax levy increase by ordinance following a separate public hearing. Requires a resulting decrease in tax rates for each political subdivision in which there was an increase in the political subdivision's assessed value in the previous year, subject to any affirmative tax rate and tax levy increase adopted by the fiscal body of the political subdivision.
Adds felony unlawful possession of a firearm by a child to the list of crimes for which a juvenile court shall, upon motion of the prosecuting attorney, waive jurisdiction under certain circumstances. Removes certain crimes concerning children and firearms from the list of crimes in which a juvenile court does not have jurisdiction for an alleged violation. Removes language in the unlawful carrying of a handgun statute prohibiting a person less than 18 years of age from carrying a handgun. Provides that the unlawful carrying of a handgun statute applies to a person who has been adjudicated as a delinquent child under the statute, and is at least 18 years of age but less than 23 years of age. Renames the "dangerous possession of a firearm" crime to "unlawful possession of a firearm by a child" and provides that the enhanced penalty applies if the offense was committed: (1) on or in school property; (2) within 500 feet of school property; or (3) on a school bus. Removes the reckless mens rea for unlawful possession of a firearm by a child. Makes technical changes.
