Rep. Kendell Culp

Provides a 25% state tax credit for contributions made to a public school foundation for taxable years beginning after December 31, 2023, and before January 1, 2026. Provides that the amount allowable as a credit in a taxable year may not exceed: (1) $1,000 in the case of an individual filing a single return or a corporation; or (2) $2,000 in the case of a married couple filing a joint return. Provides that the maximum amount of credits that may be awarded in a state fiscal year may not exceed $100,000.

Memorializing Representative Sally J. Siegrist.

Allows the Indiana brownfields fund to be used to pay for assessments or studies conducted under the Indiana brownfields program. Authorizes the Indiana finance authority (finance authority) to create and maintain an inventory of brownfields located in Indiana. Authorizes the finance authority: (1) to contract with one or more state supported colleges or universities for assistance in creating and maintaining the inventory; and (2) to pay costs arising from the creation and maintenance of the inventory with funds appropriated to the Indiana brownfields fund. Provides that, if the inventory is created, the finance authority shall report the contents of the inventory to the interim study committee on environmental affairs in 2024 and in each succeeding even-numbered calendar year.

Provides that the current township firefighting fund shall be referred to as the township firefighting and emergency services fund. Provides that a township may elect to establish a township firefighting fund and a township emergency services fund in lieu of the township firefighting and emergency services fund. Provides that a township may levy ad valorem property taxes for each fund. Provides that if a township elects to establish separate levies for the township firefighting fund and the emergency services fund, the levies are combined for purposes of calculating a township's maximum permissible levy. Makes conforming amendments.

Removes provisions that require a county to meet certain qualifications before it is authorized to adopt an emergency medical services local income tax rate (EMS LIT rate). (Under current law, only counties that provide emergency medical services for all local units in the county and pay 100% of the costs to provide those services are authorized to adopt an EMS LIT rate.)

Establishes the citizen advisory committee for the Indiana department of transportation (INDOT) for the purpose of advising INDOT on transportation needs in Indiana.

Establishes appeal rights and procedures for political subdivisions with regard to utility company personal property assessments.

Provides that a transaction involving a person's acquisition of agricultural machinery, tools, or equipment is exempt from the application of the state gross retail tax regardless of whether the person also intends to use the property for a nonexempt purpose and that such a transaction may not be prorated. Requires the department of state revenue to amend the administrative rules to conform with the provision added by the bill.

Establishes a grant-in-aid subsidy for a county highway supervisor's annual salary. Makes an appropriation.