Rep. Kendell Culp

Maddy summaryHR 11 is a commemorative resolution celebrating the 90th anniversary of the Professional Fire Fighters Union of Indiana. It does not create new laws or affect any policies, rights, or regulations. The resolution simply recognizes the union's history and contributions through a formal statement by the Indiana House of Representatives. It was introduced and coauthored by multiple representatives on January 30, 2025, and passed its first reading.

Provides an assessed value deduction for eligible grain processing equipment equal to 100% of the assessed value for assessment dates beginning in 2026. However, limits the deduction to 10 consecutive years in the case of an owner of the equipment who is a grain buyer or warehouse subject to licensing by the Indiana grain buyers and warehouse licensing agency. Provides a sales tax exemption for equipment used in storing, drying, moving, removing, and handling agriculturally cultivated grain crops.

Defines "revocation of a license". Creates a process in which the director of the Indiana grain buyers and warehouse licensing agency (agency) determines whether a building or other protected enclosure constitutes a single warehouse that requires one or more licenses. Specifies the documents a person who desires to conduct business as a grain buyer, warehouse operator, or buyer-warehouse (licensee) must submit to the agency to renew a license to operate. Specifies how a business as a licensee may renew its license. Specifies the types of licenses the agency shall issue and how a license may be relinquished. Establishes what information must be included in a financial statement submitted by a licensee to the agency. Removes the ability of the agency to temporarily suspend a licensee's license. Specifies various matters related to on-premises inspections. Permits the director of the agency (director) to call an informal meeting with a licensee. Provides how the director may begin an enforcement action and what information the director must send to the licensee. Provides when the director may revoke a licensee's license and what information the director must share with the licensee. Establishes various notice requirements. Permits the agency to adopt rules. Requires the director to inspect and test all equipment used to test the moisture content of grain purchased from producers once per year. Requires the Indiana grain indemnity corporation board to elect a chairperson and vice chairperson and take on various new responsibilities. Addresses various issues with producer premiums. Provides that a grain buyer shall keep accurate and correct records of grain purchased from producers documenting the producer premiums paid by producers. Establishes storage fees to determine storage loss.

Establishes an agricultural land protection program (program) to allow the state or a county fiscal body to purchase agricultural conservation easements throughout the state and also acquire agricultural conservation easements by gift, bequest, or devise. Provides that the Indiana state department of agriculture (department) may receive and hold agricultural conservation easements acquired under the program or by gift, bequest, or devise. Establishes the Indiana land protection board to administer the program in coordination with the department. Establishes the agricultural conservation easement fund to provide funding for the purchase of agricultural conservation easements throughout the state. Makes an appropriation.

Provides an adjusted gross income tax credit for retired farmers who sell or lease farmland or sell livestock to a qualified beginning farmer. Defines "qualified beginning farmer" and "farmland" for purposes of the credit. Allows a taxpayer to apply to the Indiana state department of agriculture (ISDA) for approval and certification of the credit. Allows a beginning farmer to apply to the ISDA for certification as a qualified beginning farmer. Specifies the amount of the credit that may be claimed by a taxpayer. Limits the total amount of tax credits that may be awarded to $1,000,000 per state fiscal year. Sunsets the credit after six years.

Provides, for purposes of election law, that a document issued by a postsecondary educational institution is not sufficient proof of identification. Modifies the residence requirements that apply to a student attending a postsecondary educational institution in Indiana who registers to vote.

Maddy summaryHB 1192 amends how agricultural land is taxed by changing two specific calculations: the six-year average used to determine property values and the capitalization rate applied to farmland assessments. This directly affects farmers and landowners who qualify for agricultural tax rates under the current system. The bill modifies the statewide formula for calculating property taxes on farmland, adjusting how the average value and tax rate are applied. These changes aim to update the assessment methodology without altering the eligibility rules for agricultural land classification.

Requires a new public utility company owner of a wind power device to report, in years after the first year of ownership, the valuation of the wind power device at the same valuation amount entered in the public utility company's first annual report after the change in ownership, less adjustments for depreciation according to a schedule prescribed by the department of local government finance (department). Requires a new public utility company owner of a solar power device or a utility scale battery energy storage system to report the valuation of the solar power device or utility scale battery energy storage system at the same valuation amount that the previous owner last valued the solar power device or utility scale battery energy storage system prior to the change in ownership, less adjustments for depreciation according to a schedule prescribed by the department. Requires the department to create depreciation schedules. Requires the department to prepare and present reports to the interim study committee on energy, utilities, and telecommunications on: (1) the valuation of the devices and systems; and (2) the department's progress in implementing the bill's provisions.

Amends the five statutory attributes of Indiana electric utility service policy to include sustainable siting of electric generation facility construction. Specifies attributes of a sustainably sited electric generation facility construction project.

Maddy summaryHB 1250 would provide a lower property tax rate for land classified as "prime farmland" in the state. This directly affects farmers and landowners who own qualifying agricultural land meeting specific soil and productivity standards. The bill establishes a new property tax assessment classification that reduces the taxable value of such farmland, lowering annual tax bills. It does not change land use or farming practices, only the tax treatment for designated prime farmland parcels. The bill is currently under review by the Ways and Means Committee.