Makes possession of low THC hemp extract or a cannabinoid by a minor a Class B misdemeanor. Makes the sale of low THC hemp extract or a cannabinoid to a minor a Class A misdemeanor, and increases the penalty under certain circumstances. Prohibits the sale of a vapor product to a minor and the possession of a vapor product by a minor. Increases the penalty for certain infractions involving minors and tobacco or e-liquids containing nicotine.
Requires the Little Calumet River basin development commission (commission) to submit an annual budget to the Lake County council (council) before September 1 of each year for a nonbinding review. Requires the commission to submit an annual expenditure and activity report to the council before November 1 of each year.
Moves, as a general rule, elections of town officers to even-numbered years. Allows a town that has a population of more than 10,000 to pass a resolution to opt out of the general rule. Allows a city to pass a resolution to opt in to the general rule. Increases the amount of time that a voter may remain in the voting booth at a primary, general, municipal, or special election, from four minutes to seven minutes. Makes conforming amendments.
Establishes a tax credit for newborn children, which an eligible taxpayer may claim only in the first taxable year in which a particular newborn child is eligible for the exemption allowed under specified provisions of the Internal Revenue Code. Defines "eligible taxpayer". Provides that the amount of the credit is $500 per newborn child, or $250 per eligible newborn child in the case of a married individual filing a separate return. Prorates the credit in the case of a resident taxpayer residing in Indiana for a period of less than the taxpayer's entire taxable year. Limits the total amount of credits that may be awarded in a calendar year to $10,000. Provides for the expiration of the credit.
Requires a clerk to collect a small claims service fee of $26 in each action filed in a Marion County small claims court. Establishes the small claims fund. Requires the court to distribute certain fees to the county auditor for distribution to the small claims fund. Provides that the fees in the small claims fund are to be distributed equally among the townships and the fees must fund the operation of the small claims court located within the township.
SB 316 establishes rules for determining where income from investment partnerships is taxed, directly affecting investment partnerships and their owners. The bill defines "investment partnership" and sets specific sourcing rules for calculating their adjusted gross income for tax purposes. This clarifies how income is attributed to the state for tax reporting, without changing tax rates or creating new taxes.
Requires the department of local government finance to increase the maximum permissible property tax levy for certain qualifying municipalities for property taxes first due and payable in 2025 to include all debt service levies of the qualifying municipality for property taxes first due and payable in 2025. Specifies that the adjustment is a one time and permanent increase. Changes the local income tax trust account threshold percentage of a county that contains a qualifying municipality, which is used for purposes of determining whether the county shall receive a supplemental distribution. Modifies the certified share allocation determination for a qualifying municipality. Prohibits the use of funds from the state general fund to make up certain local income tax related shortfalls.
Allows the alcohol and tobacco commission (commission) to refuse to grant or renew or to suspend or revoke a permit if a licensed premises becomes a public nuisance or engages in certain criminal conduct. Allows the commission to temporarily suspend an alcoholic beverage retail permit if certain crimes are committed on the licensed premises and one or more of the following apply: (1) The permit holder failed to take reasonable action to prevent the occurrence of a crime. (2) Multiple crimes have occurred on the licensed premises in the last 12 months. (3) The continued operation of the licensed premises would pose a clear and immediate danger to the safety of the community or the general public. Requires the commission to: (1) provide immediate notice to the permit holder of the time and place of a hearing on the suspension; and (2) hold the hearing not later than five business days after the permit is suspended.
Requires the department of education (department), in consultation with the office of the secretary of family and social services, to approve and make available student mental well-being resources for certain schools. Requires the governing body of a school corporation or the equivalent authority for a charter school to publish and publicly post the approved student well-being resources. Establishes the resiliency program (program) to provide eligible schools the opportunity to participate in a program designed to help students build resiliency and grit so that students are ready to learn. Requires the department to develop guidelines to determine which eligible schools may participate in the program. Requires an eligible school selected by the department to participate in the program to follow certain requirements and procedures before a student may participate in the program. Requires the department to prepare a report concerning the program and submit the report to the legislative council.
Provides that all school corporations that adopt a resolution for a property tax levy for a controlled project or a school safety referendum tax levy after May 10, 2025, must share revenue received from the levy with certain charter schools. Specifies, for purposes of making distributions to charter schools from a property tax levy for a controlled project, that only charter schools located within the attendance area of the school corporation shall receive a distribution of revenue from that levy and requires such a charter school to establish a separate account to deposit the revenue. Requires all school corporations to share revenue received from a debt service levy with certain charter schools. Requires all school corporations that adopt a resolution for an operating referendum tax levy after May 10, 2025, to share revenue received from the levy with certain charter schools. Requires, beginning with distributions in 2028, that all school corporations begin sharing revenue from the school corporation's operations fund levy with certain charter schools. Provides for the phasing in of the sharing of revenue with certain charter schools from the school corporation's operations fund levy. Excludes school corporations meeting specified criteria from the sharing of property tax revenue received under the bill's provisions. Provides a calculation for determining the amount of an annual grant from the charter and innovation network school grant program based on the amount of property tax revenue received by a charter school from school corporations. Provides for the appointment of additional board members to the governing board of a charter school that receives property tax revenue. Sets forth additional procedures related to the closure of a charter school. Makes conforming changes.
Establishes a new teacher appreciation grant program. Removes and repeals certain requirements concerning staff performance evaluations. Repeals the current teacher appreciation grant provisions. Makes conforming changes.
This Senate Resolution (SR 21) formally recognizes Hoosier Boys State for its educational work in promoting understanding of government. It specifically acknowledges their efforts to highlight the value of the U.S. governmental system. As a symbolic gesture, the resolution does not create new laws or affect any policies, and it was adopted by the Senate via voice vote on March 3, 2025.
