Provides that, for purposes of determining the funding floor for teachers of a school corporation, the amount a school corporation expends for full-time teacher salaries shall include the amount the school corporation expends for participating in a special education cooperative or a career and technical education cooperative that is directly attributable to the salaries of full-time teachers employed by the cooperative, as determined by the department of education (department). Requires the department to annually report to the legislative council and the state budget committee on certain matters regarding full-time teacher salaries and benefits and the issuance of waivers of the requirement that a school corporation expend a specified percentage of tuition support for full-time teacher salaries. Authorizes the treasurer of state (treasurer) to deduct up to 10% of funds made available for the Indiana education scholarship account program (program) to cover costs of administering the program in the first year and up to 5% of funds made available in each year thereafter. Establishes the Indiana education scholarship account administration fund (fund) to support the administration of the program. Requires any amounts deducted by the treasurer for administration costs to be deposited in the fund. Removes a requirement for certain participating entities in the program to post a surety bond. Makes technical corrections.
Amends the membership and duties of the early learning advisory committee. Makes changes to the definition of "school resource officer". Provides that, after June 30, 2023, if a school corporation or charter school enters into a contract for a school resource officer, certain school corporations or charter schools must enter into a memorandum of understanding with the law enforcement agency that employs or appointed the law enforcement officer who will perform the duties of a school resource officer. Provides that certain parties are prohibited from incentivizing the enrollment, reenrollment, or continued attendance of a student or prospective student by offering or giving an item that has monetary value. Requires the Indiana charter school board (board) to appoint an executive director to carry out the duties and daily operations of the board. Establishes the executive director's duties. Provides that the board shall establish certain processes. Establishes the Indiana charter school board fund and provides that money in the fund is appropriated continuously for purposes of the board. Provides that the department of education (department) may grant an accomplished practitioner's license under certain conditions. Establishes: (1) a definition for "virtual student instructional day"; and (2) requirements for virtual student instructional days. Provides that a public school may conduct not more than three virtual student instructional days that do not meet the established requirements. Provides that a public school that does not comply with these provisions may not count a student instructional day toward the 180 day student instructional day requirement. Allows the department to waive these requirements. Provides that the instructional days tuition support distribution formula take into account only certain schools and grades within a school corporation if fewer than all the schools fail to conduct the minimum number of student instructional days. Authorizes the department to study and, if recommended, use machine scoring. Provides that, after a school receives statewide assessment score reports, a teacher of a student shall discuss the student's statewide assessment results with a parent at the next parent/teacher conference or, if the school does not hold parent/teacher conferences, send a notice to a parent of the student offering to meet with the parent to discuss the results. Provides that the department may include in a contract entered into or renewed after June 30, 2022, with a statewide assessment vendor a requirement that the vendor provide a summary of a student's statewide assessment results that meets certain requirements. Changes the department's review period for certain funds. Provides that the state board of education shall assign to a school or school corporation (including adult high schools) a "null" or "no letter grade" for the 2021-2022 school year. Repeals a provision concerning staffing of the board.
Requires the department of education (department) to establish a career coaching pilot program to award grants to school corporations to establish career coaching programs for students of the school corporation. Beginning July 1, 2022, requires the department to annually submit a report to the general assembly in an electronic format that provides certain information concerning high school graduation waiver rates and graduation pathways and to post the report on the department's Internet web site. Provides that, if the total amount of state tuition support that a school corporation receives or will receive during a school year decreases under the student instructional day reduction of tuition support provision by an amount that is equal to or more than $250,000 from the amount the school corporation would otherwise be eligible to receive during the school year, the budget committee shall review the amount of and the reason for the decrease before the implementation of the decrease. Provides that, if an adjustment by the state board of education (state board) of the count of enrolled eligible pupils for one or more school corporations would increase or decrease the total distribution of state tuition support in an amount that is equal to or more than $250,000, the adjustment must be reviewed by the budget committee before the state board may adjust the enrollment count. Provides that, if the state board determines that extreme patterns of certain conditions on the count day or the subsequent adjustment date cause the enrollment to be unrepresentative of the enrollment of one or more school corporations by a count of eligible pupils that would increase or decrease the total distribution of state tuition support in an amount that is equal to or more than $250,000 as a result of changing the count day, the state board may designate another day for determining the enrollment of the one or more school corporations after review by the budget committee. Provides that the state board shall assign to a school or school corporation (including adult high schools) a "null" or "no letter grade" for the 2021-2022 school year.
Allows certain corporations to make an election to determine the corporation's state adjusted gross income tax under specified provisions. Requires all wagering taxes to be reported and remitted electronically through the department of state revenue (department) online tax filing program. Amends the distribution date for certain alcoholic beverage tax revenue and wagering tax and fee revenue. Provides that a taxpayer is not required to file subsequent personal property tax returns for the business personal property exemption. Provides that the true tax value of a self-service storage facility must be determined based solely on the land and the improvements, less normal depreciation and normal obsolescence, and must exclude business intangible value. Clarifies provisions regarding application of the sales tax to transactions in which a person acquires an aircraft for rental or leasing in the ordinary course of the person's business. Reorganizes and revises provisions that apply to the sales tax exemption for nonprofit organizations. Reorganizes and revises provisions regarding sales tax exemptions for utilities. Provides required report filing deadlines for exempt transactions for certain retail merchants. Provides that if an amount would have been excludible under Section 108(f)(5) of the Internal Revenue Code as in effect on January 1, 2020, the amount is not required to be added back under the Indiana adjusted gross income provisions. Requires certain state or local government employees to submit to criminal history background checks at least once every five years (as opposed to 10 years under current law). Allows certain small businesses to deduct amounts paid for health insurance premiums from Indiana adjusted gross income. Amends sales tax provisions that apply to wholesale sales. Clarifies that a marketplace facilitator is considered the retail merchant for transactions it facilitates on its marketplace regardless as to whether the marketplace facilitator has a contractual relationship with the seller. Allows nonresident shareholders and partners of a partnership to make an election to opt out of withholding tax requirements in certain specified circumstances. Clarifies the reporting process used for distribution of local income tax (LIT) revenue to conform to current practice. Amends due date provisions for returns, refunds, assessments, or other submissions under the state income tax and financial institutions tax. Provides that an election by a corporation to make a consolidated return continues to apply following a corporate reorganization or sale. Makes technical and clarifying changes to the procedures for reporting federal partnership audit adjustments. Provides an affordable and workforce housing state tax credit against state tax liability to a taxpayer for each taxable year in the state tax credit period of a qualified project in an aggregate amount that does not exceed the product of a percentage between 40% and 100% and the amount of the taxpayer's aggregate federal tax credit for the qualified project. Provides that an eligible applicant must apply to the Indiana housing and community development authority for an award of an affordable and workforce housing state tax credit. Provides that a holder of an affordable and workforce housing state tax credit may transfer, sell, or assign all or part of the holder's right to claim the state tax credit for a taxable year. Increases the number of years a LIT expenditure tax rate for correctional facilities and rehabilitation facilities may be imposed from 22 to 25 years in the case of a tax rate adopted after January 1, 2019. Adds procedures to allow the department to offset LIT distributions to local units when an over distribution has been made either in error or because a taxpayer refund is approved after the distribution. Makes a technical correction to tax penalty provisions that apply to pass through entities. Reduces the tax rate imposed on the distribution of closed system cartridges beginning July 1, 2022, from 25% to 15% of the wholesale price. Requires remote sellers to collect the tobacco products tax on taxable products. Imposes a tax on the distribution of alternative nicotine products in Indiana based on a rate of $0.40 per ounce of the product weight as listed by the manufacturer. Defines "alternative nicotine products" for purposes of the tax. Clarifies that, in the case of distributor to distributor transactions, the tobacco products tax is imposed at the time a distributor first receives the tobacco products in Indiana. Amends provisions that apply to a refund of a tobacco products license fee when a license is surrendered to the department before its expiration. Imposes a penalty on retailers who purchase tobacco products or cigarettes from a distributor who has not obtained a registration certificate from the department (or whose registration certification is revoked or suspended). Authorizes the department to revoke or suspend a registration certificate for failure to comply with certain reporting requirements. Provides the basis upon which the department may refuse to issue or renew a registration certificate. Provides that the department may require reporting of any information reasonably necessary to determine alcoholic beverage excise tax liability. Clarifies provisions that specify the effective date of an innkeeper's tax ordinance and the subsequent tax collection duties of the department. Adds similar provisions under the food and beverage tax. Requires the budget agency to transfer $7,100,000 from the state general fund to the Indiana mapping data and standards fund to be used for: (1) the implementation of the geographic information system (GIS) for the state and local income taxes, as well as listed taxes, administrated by the department; and (2) the purposes of the Indiana geographic information office. Requires the budget agency to create a report on the current GIS related contract costs for all state agencies that could be eliminated in order to offset the required future state appropriations needed to fund the office and submit the report to the interim study committee on fiscal policy before November 1, 2022. Changes population parameters to reflect the population count determined under the 2020 decennial census. Provides that revenue received from the Nashville food and beverage tax may be used for grants to local businesses to make building improvements. Removes an outdated reference in the Indiana Administrative Code regarding a property tax exemption for public airports. Makes conforming changes. Makes an appropriation.
Eliminates and renames divisions and bureaus that have been merged by the department of natural resources (department) due to reorganization that occurred within the department. Establishes the Indiana state park inns authority (authority) as a body corporate and politic for the operation, management, and administration of inns and associated facilities by the department. Allows the authority to purchase service credit (subject to certain conditions) for prior service by an employee of the authority. Eliminates the separate hunting license by including a crossbow and bolt in the licensure for archery equipment permitted to be used. Requires the division of fish and wildlife to meet with representatives of certain organizations concerning certain issues and to submit recommendations to the general assembly. Makes conforming changes.
Provides that a policy adopted by a school corporation, charter school, or nonpublic school with at least one employee addressing expanded criminal history checks or expanded child protection index checks (background checks) must prohibit the hiring of, continuing the employment of, contracting with, or continuing to contract with a person who has been convicted of an offense requiring license revocation, unless the conviction has been reversed, vacated, or set aside on appeal. (Current law provides that such a policy addressing background checks must prohibit the hiring of a person who has been convicted of an offense requiring license revocation, unless the conviction has been reversed, vacated, or set aside on appeal.) Provides that: (1) a school corporation; (2) a charter school; or (3) an entity: (A) with which a school corporation contracts for services; and (B) that has employees who are likely to have direct, ongoing contact with children within the scope of the employees' employment; shall consider whether information obtained from the background checks concerning an individual's conviction for certain offenses constitutes grounds to not employ, not contract with, or to terminate the employment of or contract with the individual. Provides that, in the event that an entity obtains information that an individual employed by the entity who works at a particular school corporation or charter school has been convicted of certain offenses, the entity shall immediately notify the school corporation or charter school of the employee's conviction. Makes changes to the list of offenses for which the department of education shall permanently revoke a teacher's license. Makes conforming changes.
Provides that, beginning January 1, 2023, certain practitioners are subject to disciplinary sanctions if the practitioner communicates or disseminates to the general public an advertisement that includes deceptive or misleading information or does not prominently state the profession or license held by the practitioner. Establishes certain exceptions. Provides, for purposes of the law prohibiting the unlawful practice of medicine or osteopathic medicine, that "the practice of medicine or osteopathic medicine" includes attaching to an individual's name additional terms or other specified words that identify a member of a medical specialty. Establishes certain exceptions. Specifies that the exclusions to the practice of medicine and osteopathic medicine do not allow a person to use words or abbreviations that indicate or induce an individual to believe that the person is engaged in the practice of medicine or osteopathic medicine.
Provides that a person applying to the Indiana criminal justice institute seeking compensation for wrongful incarceration must prove that he or she is actually innocent by a preponderance of the evidence. Specifies that payments may be suspended while a defendant is incarcerated for a different offense.
Provides that a state educational institution may not: (1) designate an outdoor area on campus as an area where protected expressive activities are prohibited; (2) deny any benefit or privilege to, or discriminate against, a religious, political, or ideological student organization for its protected expressive activity; and (3) deny a benefit to or discriminate against a religious, political, or ideological student organization based on the protected expressive activity or a requirement of the student organization. Allows a state educational institution to enforce reasonable time, place, and manner restrictions that comply with certain requirements. Requires a state educational institution to create and publish protected expressive activity policies. Provides that a student or student organization may bring a cause of action for a violation of free speech rights. Allows a court to award injunctive relief, compensatory damages, reasonable court costs, and attorney's fees to an aggrieved student or student organization if the court finds that a violation occurred. Allows a court to award compensatory damages up to $50,000. Provides that a state educational institution is not immune from certain liability. Requires the commission for higher education to create a form for a state educational institution to submit information on an alleged violation of this chapter. Makes conforming changes.
Requires, not later than December 31, 2022, the department of education (department) to: (1) issue a request for proposals for the purpose of contracting with a company to provide; or (2) enter into a memorandum of understanding with a statewide entity to facilitate the procurement of; adequate employer liability and worker's compensation insurance coverage for employers that employ students in work based learning courses. Specifies an exception. Provides that the total amount of funds that the department may expend to carry out the request for proposals or the memorandum of understanding must be less than $100,000. Provides that an employer: (1) may purchase the employer liability and worker's compensation coverage; and (2) is responsible for paying any costs associated with purchasing the coverage. Requires that, if the state board of education grants the designation of a transformation zone within a school corporation after June 30, 2022, the governing body of the school corporation may enter into an agreement with a nonprofit organization to manage and operate all of the schools included in the transformation zone. Provides that the governing body of a school corporation or entity that is a party to any agreement for the management and operation of a transformation zone may submit a complaint first to the governing body, and second to the department for an alleged violation of the agreement. Provides that, not later than 15 days after the date an entity submits a complaint to the department, the department shall issue a decision concerning the complaint. Provides that employees of a transformation zone may organize and create a separate bargaining unit to collectively bargain with the entity operating the transformation zone.
Makes certain amendments to the Hoosier business investment tax credit, the economic development for a growing economy tax credit, the headquarters relocation tax credit, and the redevelopment tax credit. Adds veteran owned businesses to the list of businesses that would qualify for an enhanced venture capital tax credit. Limits the total amount of credits that the Indiana economic development corporation (IEDC) may award for a calendar year for all taxpayers for all applicable tax credits to $300,000,000. Specifies the procedure by which the IEDC may designate an area as an innovation development district (district). Requires the IEDC to enter into an agreement with the executive of a city, town, or county, or, if applicable, executives, with territory located in the district establishing the terms and conditions governing certain districts. Requires the IEDC to establish a local innovation development district fund for each district. Provides that money in a local innovation development district fund is continuously appropriated for the uses of the fund. Authorizes a county, city, or town to establish a workforce retention and recruitment program and fund (fund) for the purposes of recruiting and retaining individuals who will satisfy the current and future workforce needs of the unit's employers or provide substantial economic impact to the unit, including providing incentives in the form of grants or loans to qualified workers. Authorizes the unit to transfer money into the fund from other sources. Provides that the executive of the unit shall administer the fund in coordination with a workforce fund board of managers appointed by the executive of the unit. Provides that the IEDC may award a tax credit for media production expenses for certain media productions in Indiana. Provides for the augmentation of the amount appropriated to the IEDC in an amount not to exceed $300,000,000 for the purposes of business promotion and innovation. Specifies that funds appropriated to the IEDC for the purposes of business promotion and innovation do not revert to the state general fund. Requires the IEDC to identify state laws and regulations that burden existing businesses or inhibit creation of new businesses and provide a report with recommendations to the general assembly and budget committee. Makes conforming changes.
Provides that the laws regulating dams do not apply to a structure that is a low hazard dam or significant hazard dam that meets only one of the following conditions: (1) Has a drainage area above the dam of not more than one square mile. (2) Does not exceed 20 feet in height. (3) Does not impound a volume of more than 100 acre-feet of water. Requires the department of natural resources (department) to establish a classification system for dams based on: (1) the height of the structure and the volume of water impounded by the structure; and (2) the force of the water and the likely consequences resulting from the uncontrolled release of its contents due to a failure or misoperation of the structure. Changes the standard to determine potential consequences for a failure from "may cause" to "likely to cause". Provides that for a dam constructed after June 30, 2022, if the department determines that the property owner's structure is a high hazard, significant hazard, or low hazard dam, the department shall provide the property owner with a notice stating the classification of the dam that the property owner owns. Requires that, notwithstanding an engineering inspection performed by the property owner or a consultant of the property owner, the department provide the property owner notice at least five days before performing an inspection. Requires the property owner of a high hazard dam to prepare an emergency action plan and provide a copy to the department and the emergency management agency. Provides that changes to the law do not affect past inspections.
