Provides that the fiscal body of a county may adopt an ordinance to establish a property tax amnesty program and require a waiver of interest and penalties added before January 1, 2020, on delinquent taxes and special assessments on real property in the county if: (1) all of the delinquent taxes and special assessments on the real property were first due and payable before January 1, 2020; and (2) before May 1, 2021, the taxpayer has paid all of these delinquent taxes and special assessments and has also paid all of the taxes and special assessments that are first due and payable after December 31, 2019. Requires the waiver of interest and penalties in these circumstances, notwithstanding any payment arrangement entered into by the county treasurer and the taxpayer. Provides that the waiver of interest and penalties under a program shall not apply to interest and penalties added to delinquent property tax installments or special assessments on real property that was purchased or sold in any prior tax sale.
Sponsored bills
A CONCURRENT RESOLUTION urging the creation of a Medal of Honor Memorial Highway in Indiana.
A CONCURRENT RESOLUTION remembering Dr. Walter "Jerry" Watkins.
Requires the department of state revenue, the state department of labor, the worker's compensation board of Indiana, and the department of workforce development to report before November 1 of each year for three years, beginning November 1, 2020, to the interim study committee on employment and labor for the immediately preceding state fiscal year: (1) the number of employers that each department or the board determined during the immediately preceding state fiscal year improperly classified at least one worker as an independent contractor; (2) the total number of improperly classified workers employed by those employers; (3) the department's or board's calculation of actual revenue not collected or the additional costs to the state that the department or board attributes to the improperly classified workers; (4) the amount of the penalties and interest assessed against those employers by each department or the board, and the amount of the penalties and interest assessed that has been collected; and (5) the classification criteria used by the department to classify workers. Requires that the reports include only information in the form of aggregate statistics and not include information that can be used to identify specific employers or workers.
Increases benefits for injuries and disablements by 2% each year for three years, beginning on July 1, 2020.
A CONCURRENT RESOLUTION honoring Indiana University in recognition of its Bicentennial Anniversary on January 20, 2020.
Recognizing Strack and Van Til on the occasion of their 91st Anniversary.
Provides for an adjusted gross income tax credit for donations to a public school foundation. Provides that the maximum individual taxpayer credit is $1,000 in the case of a single return or $2,000 in the case of a joint return. Provides that the maximum corporate taxpayer credit is the greater of 10% of the corporation's total adjusted gross income tax liability or $10,000.
Prohibits a person who is less than 21 years of age from buying or possessing: (1) cigarettes; (2) tobacco products; (3) e-liquid; or (4) electronic cigarettes. Makes conforming changes regarding enforcement provisions, sales certificates, prohibition of delivery sales, and notices posted at retail establishments and at vending machines. Repeals employment protections for individuals who smoke cigarettes or use other tobacco products. Makes technical corrections. Requires the label of an e-liquid to have a scannable bar code or QR code linked to a document containing information regarding the manufacturing of the e-liquid, a certificate of analysis for the batch of e-liquid, and the ingredients used in an e-liquid. Requires a certificate of analysis prepared by an independent testing laboratory for the distribution of e-liquid in Indiana. Expands the applicability of the vapor pens and e-liquids article to include closed system vapor products. Provides that the alcohol and tobacco commission (commission) has the duty and responsibility to investigate violations of the vapor pens and e-liquid laws. Provides that a person may not sell or distribute e-liquids without a valid tobacco sales certificate issued by the commission. Requires a person who desires to sell e-liquid to pay a fee and provide certain information to the commission.
Allows grants from the Indiana safe schools fund, the Indiana secured school fund, and the school corporation and charter school safety advance program to be used to provide funding for school based: (1) mental health services; and (2) social emotional wellness services. Reconciles the versions of: (1) IC 10-21-1-2; and (2) IC 10-21-1-4; that were enacted by the 2019 general assembly.