Changes the definition of "Internal Revenue Code" in the adjusted gross income tax law to mean the Internal Revenue Code of 1986 as amended and in effect on January 1, 2023. Makes certain changes regarding net operating losses for purposes of determinating state adjusted gross income. Provides that certain amounts for providing or expanding access to broadband service in Indiana may be subtracted from a taxpayer's state corporate adjusted gross income. Provides for successor liability for certain unpaid taxes following a business asset sale. Repeals an outdated provision requiring separate exemption certificates for manufacturers and wholesalers. Makes a clarifying change to the sales tax exemption that applies to power subsidiaries. Clarifies the acquisition date for purposes of adding back interest from tax exempt bonds issued by another state in determining Indiana adjusted gross income. Amends provisions regarding the exemption for certain income derived from patents. Provides that tax paid by an electing partnership is deposited in the state general fund. Makes clarifying changes and technical corrections to the affordable and workforce housing tax credit. Specifies the deposit and distribution of interest with respect to certain taxes. Authorizes the department of state revenue to publish or disclose the status of a governmental or nonprofit entity's sales tax exemption certificate. Provides that a person who knowingly or intentionally sells, purchases, installs, transfers, or possesses: (1) an automated sales suppression device or a zapper; or (2) phantom-ware; commits a class A misdemeanor, and increases the penalty if certain circumstances exist. Makes clarifying and technical corrections to provisions under the electronic cigarette tax. Makes certain changes to a provision contained in P.L.1-2023. Provides that an individual who is an Indiana resident and a member of a health care sharing ministry is entitled to an adjusted gross income tax deduction. Requires a taxpayer to: (1) deduct from the taxpayer's adjusted gross income for a taxable year the amount of specified research or experimental expenditures paid or incurred by the taxpayer during the taxable year; and (2) add to the taxpayer's adjusted gross income an amount equal to the deduction claimed under Section 174 of the Internal Revenue Code for the taxable year. Provides that certain transactions involving a person's acquisition of agricultural machinery, tools, or equipment are exempt from the application of the state gross retail tax. Provides that if an organization provides nonprofit agricultural organization insurance coverage, the organization is subject to a nonprofit agricultural organization health coverage tax unless the organization: (1) files a notice of election with the insurance commissioner and the commissioner of the department of state revenue on or before November 30 of a taxable year; and (2) states in the notice of election that the organization elects to be subject to state income tax for the taxable year. Provides that compensation received by an individual who: (1) is not a resident of Indiana; and (2) receives compensation for employment duties performed in Indiana for 30 days or less during the calendar year; is exempt from the adjusted gross income tax. Provides a sales tax exemption for certain components of a solar or wind energy system.
Provides that a reference to federal law in: (1) the first lien mortgage lending act (act); (2) the Uniform Consumer Credit Code (UCCC); or (3) the Indiana Code title governing financial institutions; is a reference to the law as in effect December 31, 2022 (rather than December 31, 2021, under current law). Amends as follows a provision in the act that authorizes a federal savings bank to voluntarily register with the department of financial institutions (department) for the purpose of sponsoring licensed mortgage loan originators under certain circumstances: (1) Authorizes any person (rather than just a federal savings bank) that meets the requirements set forth in the provision to sponsor one or more licensed mortgage loan originators. (2) Eliminates a requirement that a sponsored individual must sell, solicit, or negotiate insurance under an exclusive written agreement for a licensed insurance company that is a subsidiary of a company that also owns or controls the federal savings bank. (3) Provides that a sponsored individual must be engaged solely as a third party loan processor or underwriter. Specifies certain requirements that a person must comply with in order to sponsor an individual under these provisions. Makes conforming amendments to: (1) the act; and (2) related provisions in the UCCC concerning subordinate lien mortgage transactions. Requires a state chartered credit union (credit union) to maintain capital consistent with the safety and soundness necessary to support the risk in the credit union's activities. Provides that the National Credit Union Administration's: (1) prompt corrective action; and (2) risk based net worth; regulations apply to all credit unions. Requires a credit union that is classified as adequately capitalized or lower to increase the dollar amount of its net worth on a quarterly basis by an amount equal to at least 0.1% of the credit union's total assets until the credit union is classified as well capitalized. Sets forth different: (1) mandatory supervisory requirements or restrictions; and (2) discretionary supervisory requirements or restrictions (to be imposed by the director of the department); with respect to a credit union, depending on the credit union's classification as undercapitalized, significantly undercapitalized, or critically undercapitalized. Directs the department to use specified statutory authority to adopt emergency rules not later than June 30, 2024, to amend the department's rule concerning mortgage lenders and originators in order to: (1) conform the rule to the bill's provisions concerning the sponsorship of licensed mortgage loan originators to engage solely as a third party loan processor or underwriter; and (2) establish a rule to allow certain persons to sponsor one or more mortgage loan originators, who are not employees of the sponsoring person, to perform mortgage loan originator activities exclusively for the sponsoring person under certain prescribed conditions.
Adds the U.S. Space Force to the definition of "uniformed services" in election law. Provides that electronic signatures may be used for the reporting of campaign contributions and expenditures. Provides that election form approval procedures do not apply to a form incorporated only into the statewide voter registration system. Makes other technical changes relating to approval of election forms. Provides that a statute prohibiting the use of the circuit court clerk's name on a ballot if the clerk is a candidate for an office on the ballot does not apply if the only office for which the individual is a candidate is a political party office. Requires a candidate to specify on the candidate's candidacy document each designation that the candidate wants to use on the ballot. Requires the election division to design all candidacy documents so that the form of the document enables the candidate to insert in a separate field of the document each of the separate designations that a candidate is permitted to use under election law. Provides that an individual is considered to have resigned as an elected official of a unit when the person becomes an employee of the unit the individual serves as an elected official. Provides that certain mailings required by election law be sent by first class mail with tracking rather than by certified mail. Provides that a statute that permits removal and fining of a precinct election officer who fails to perform duties is applicable to an absentee voter board member and to an absentee ballot counter. Authorizes a county election board to permit individuals who are candidates for certain political party offices and relatives of such individuals to serve as precinct election officers if the county election board finds that enough individuals are not available to serve as precinct election officers. Requires the bureau of motor vehicles commission to forward the voter registration part of an application and any declination to register to the election division for transmittal to the appropriate county voter registration office. Adds law enforcement agencies that receive voter registrations to the list of voter registration agencies that are not subject to certain requirements relating to filing voter registration applications. Provides that the statewide voter registration system must contain a feature that identifies potential nonresidential addresses submitted on voter registration applications. Provides additional procedures for updating a copy of a voter's original signature in the statewide voter registration file. Adds judges of city and town courts to the list of officials that must file a statement of economic interest before filing a candidacy document. Provides that an officeholder is not entitled to salary until a statement of economic interest is filed, if required. Provides that, for purposes of determining whether a candidate is affiliated with a particular major political party, the candidate must have voted in that party's two most recent primary elections. (Under current law, a candidate is required to have voted in the political party's most recent primary election.) Provides that if an election district is included entirely within one precinct, and does not include the entire precinct, the petition of nomination must be signed by at least five voters of the election district. Provides that if a special election to fill a vacancy in the office of United States Representative is held on the same day of the election to elect the individual to serve in the succeeding term, an individual may appear on the ballot as a candidate in both elections. Provides that in such an election for United States Representative, the ballot must list the election to fill the office vacancy immediately after the election for the next term of the office. Requires the chair of a political committee to file a final report for a treasurer if the treasurer has died or is otherwise unable to file the report. Provides that the statute requiring reporting of "large" campaign contributions does not require the reporting of a contribution unless it is accepted by the candidate's candidate committee. Provides language for printing on ballots when no candidate has filed for the office. Eliminates the requirement that counties send duplicate copies of state election returns to the election division. Provides that a county executive is not required to establish precincts so that a precinct contains not more than 2,000 active voters or 2,300 active voters if the precinct is in a county designated as a vote center county. Provides that in addition to precinct boundaries, the name of a precinct as included in the federal decennial census data becomes the official name of the precinct. Requires that a ballot be arranged so that all candidates for the same office appear on the same page or the same screen. Permits the use of an electronic device at a precinct or vote center to display a sample ballot. Provides procedures for ballot layout when a candidate dies or is no longer eligible to appear on the ballot. Requires a circuit court clerk who receives an absentee ballot application from a voter who is not registered to vote in the county to send the application to the circuit court clerk of the county in which the voter is registered. Provides that the designation of a voter as an absent uniformed services voter, an overseas voter, or a voter with print disabilities expires January 1 after such a voter has submitted an absentee ballot application indicating such designation. Provides that, after December 31, 2024, all absentee ballots must be printed on security paper that incorporates features that can be used to authenticate the ballot. Provides that a voter must file residence documentation before 6 p.m. on election day. Provides that only the individuals who are permitted to be in the polls on election day are permitted to be in the room where early absentee voting is occurring. Provides that a county election board may send a signed form from a public test to the election division by electronic mail or fax. Provides that an application fee for certification of a voting system does not apply if the application is for a de minimis change. Authorizes the repurposing of an electronic poll book unit as a device to display sample ballots if the electronic poll book software is deleted from the unit. Requires absentee ballot counters to begin counting absentee ballots beginning at 6:00 a.m. on election day if certain conditions are met. Provides that if there is a discrepancy on political party primary ballot choice between the federal write-in absentee ballot and the federal post card application, the federal post card application supersedes the federal write-in absentee ballot. Provides that if an individual who holds a local office is elected to another term in that office and subsequently dies or is disqualified before the next term is scheduled to begin, a vacancy is created that must be filled as otherwise provided by law. Adjusts the schedule for conducting a post-election audit if a contest or recount has been filed affecting the county. Provides that a notice of death of a local office holder is required to be filed only with the circuit court clerk. (Under current law, notice must also be filed with the prosecuting attorney.) Exempts a member of a fiscal or legislative body from assuming certain duties during a vacancy. Requires a magistrate to deposit a copy of the magistrate's oath in the office of the circuit court clerk of the county in which the magistrate resides or serves. Requires the certification of a question on a referendum to occur not later than noon 74 days before a special election. Provides that a personal representative of a decedent who was a treasurer or candidate for office may disband the committee associated with the decedent's office or campaign. Removes references to "independent tickets" in election law. Makes several other technical changes. Repeals the law concerning the affidavit eligibility of a precinct election officer.
Provides that a transit development district may be established in a municipality that is located in a county that is a member of the development authority and has operated regularly scheduled commuter bus services to Chicago, Illinois, with prior financial assistance from the development authority, and shuttle bus services that transport riders to a train station or a regular train stop along the Chicago to South Bend line. Provides for a public transportation corporation located in a county having a population of more than 185,000 and less than 200,000 to expand service beyond the boundary of the county to an adjacent county if the counties have entered into an interlocal cooperation agreement to expand service.
Establishes the state and local tax review task force (task force). Specifies the membership of the task force and the topics the task force is required to review. Provides that the member of the task force who is an economist is appointed jointly by the president pro tempore of the senate and the speaker of the house of representatives. Provides for the selection of the chairperson and vice chairperson of the task force.
Makes changes in various adoption law provisions to provide 15 days (rather than 30 days) to contest certain adoptions. Provides that a confidentiality agreement entered into between a foster parent and the department of child services (department) may not prohibit the foster parent from releasing or disclosing information to a duly elected state government official for whom the information is relevant to the official's responsibility under the law to protect children from child abuse and neglect (elected official). Provides an exception prohibiting release or disclosure of specified information and records regarding a child who is or was in foster care or under the supervision of a juvenile court, or regarding the child's parent, guardian, or custodian. Provides that the department may not: (1) take adverse action against a foster parent's license; or (2) remove a foster child from the home of a foster parent; solely on the basis of the foster parent having spoken to an elected official. Requires the department to provide a licensed foster parent with: (1) an information packet describing the foster parent's rights and the grievance filing process; and (2) a complete copy of the department's policy manual. Provides that the department may not remove a foster child from the home of a foster parent, unlicensed caregiver, or de facto custodian solely on the basis of the foster parent, unlicensed caregiver, or de facto custodian having filed a petition to adopt the child. Allows a child's adoptive parent to request that the department allow the child to have visitation with the child's sibling. Requires the department to provide notice of the department's decision regarding a request for sibling visitation not later than seven business days after the department receives the request. Provides that if: (1) a child is the subject of a petition alleging that the child is a child in need of services; and (2) a parent of the child has been convicted of committing one or more specified offenses against the child; there is a rebuttable presumption that it is in the child's best interests to prohibit the parent from having in-person contact with the child until a dispositional decree is entered or the petition is dismissed. Provides that if a hearing regarding a petition to terminate the parent-child relationship is not held before the statutorily required deadline, the court shall dismiss the petition without prejudice: (1) upon filing of a motion with the court by a party to the proceeding; and (2) absent good cause shown for the failure to hold the hearing before the statutorily required deadline.
Repeals and relocates a specific Indiana Code statutory list chapter for organization by Code cite order. Resolves technical conflicts between various enrolled acts passed during the 2023 legislative session. Corrects technical errors in enrolled acts passed during the 2023 legislative session.
Provides that an individual enrolled in a transition to teaching program may apply for a one time scholarship under the next generation Hoosier educators scholarship program. Establishes requirements to qualify for the one time scholarship. Provides that the maximum amount of a scholarship is $10,000. Provides that the total annual amount of scholarships awarded from the next generation Hoosier educators scholarship fund to individuals enrolled in a transition to teaching program may not exceed $1,000,000. Requires that an awarded scholarship must be repaid under certain conditions.
Establishes the blighted property demolition fund (demolition fund). Provides that money in the demolition fund is to be used for costs associated with demolishing a qualified property located in the territory of a current or future transit development district or in the area surrounding the Gary Metro Center. Allows the Lake County fiscal body to adopt an increase in the county innkeeper's tax. Establishes the Lake County economic development and convention fund (convention fund). Provides that money in the convention fund may be used for purposes related to a convention center in Lake County. Establishes a local county fund known as the Lake County convention and event center reserve fund (reserve fund). Provides that the revenue received from an increase in the innkeeper's tax is deposited in the reserve fund. Provides that, beginning July 1, 2023, proposals may be submitted for construction and operation of a Lake County convention and event center to the Lake County board of commissioners. Provides minimum requirements for a proposal. Provides that if a proposal is approved, the Lake County convention center authority is established to provide general oversight. Establishes the Gary Metro Center station revitalization fund (metro center station fund). Establishes the Gary Metro Center station revitalization project board to provide oversight of the ongoing maintenance and operation of the Gary Metro Center station. Beginning after June 30, 2025, requires the department of state revenue to deposit certain amounts in each state fiscal year of the riverboat wagering tax revenue collected from a riverboat operating within the city of Gary in the demolition fund, the convention fund, and the metro center station fund.
Establishes the prescription drug donation repository program (program). Establishes a fee on each person who is issued a license, registration, or certificate by a health profession board for the program. Allows a person to donate prescription drugs and supplies to a central repository or local repository for use by an individual who is an eligible recipient. Excludes abortion inducing drugs and controlled substances from the program. Allows an eligible entity to apply to participate as a local repository in the program. Establishes criteria for the acceptance and distribution of donated prescription drugs and supplies. Sets a maximum handling fee that may be charged for the dispensing of a prescription drug or supplies under the program. Allows an entity that participates in a drug donation repository or program in another state to participate in the program in Indiana if that state's program allows for donations to repositories located in Indiana. Establishes immunity for certain persons under the program.
Increases the jury fee collected from a defendant who has committed a crime or committed certain violations to $6. (Current jury fee is $2.) Requires the clerk to collect a jury fee of $75 from a party filing a civil tort or plenary action. Increases the jury appearance fee to $30 per day for each day a juror is in attendance until the jury is impaneled. (Current rate is $15 per day.) Increases the juror payment rate to $80 per day for the first five days of trial and to $90 per day starting on the sixth day of trial until the jury is discharged. (Current rate is $40 per day.) Specifies that a prospective juror is considered to be in actual attendance if certain criteria are met, regardless of whether the prospective juror is not seated or is removed.
Provides that a participant may issue and sell bonds to the Indiana finance authority (authority) without the requirement of an increase to the user rates and charges of the participant. Provides that the bonds must be issued under a resolution or ordinance and the proceeds must be used to carry out the purposes allowed by the program. Defines the term "independent evaluator" for purposes of non-revenue water audits. Requires a water utility to annually perform an audit of its water distribution system through the use of the latest version of the American Water Works Association's free water audit software or other methodology software to determine the causes of the water utility's non-revenue water. Provides that the issuance, by the ports of Indiana, of both taxable and tax exempt revenue bonds of the state, payable solely from revenues for the purpose of paying all or any part of the cost of a port or project, is subject to the prior approval of the authority. Provides for the appointment of a nine member board of directors of the Indiana Secondary Market for Education Loans, Inc. (ISMEL). Provides that ISMEL may only borrow money after consulting with the authority not less than three months before ISMEL begins the process of borrowing money. Requires ISMEL to, at least 30 days prior to the issuance or placement of any bond, note, or other instrument, report to the budget committee the estimated amount of the bonds.
