Rep. Jeff Thompson

Phases in a new distribution formula for certain local income tax (LIT) revenue using a weighted combination of property tax levies and residential assessed value for taxing units receiving this LIT revenue. Phases in the weights over five years beginning in 2023. Amends provisions that provide for a distribution of LIT revenue to schools in counties that imposed a rate under the prior county adjusted gross income tax (CAGIT) before its repeal to apply to all schools in counties that impose a LIT under current law regardless of whether the county imposed a rate under the prior CAGIT.

Increases the penalty for reckless homicide to a Level 4 felony, and specifies that a person commits a separate offense for each person killed.

Restates the law regulating legislative sessions and procedures. Establishes a procedure for the general assembly to call itself into session at times not specifically scheduled in statute. (Provides that the statute establishing this procedure expires July 1, 2023.) Provides that a vetoed bill passed at a session of the general assembly must be reconsidered and voted upon as provided in Article 5, Section 14 of the Constitution of the State of Indiana not later than the sine die adjournment of the next regular session that occurs after the session that first passed the bill. Provides that a special session may meet for not more than 40 calendar days following the day upon which the session is convened. (Under current law, a special session can last for not more than 40 calendar days or 30 "session days", which is a concept no longer used by the general assembly.) Repeals the current statute governing legislative sessions and procedures. Changes cross-references to the repealed statute.

Amends criminal background check requirements in numerous provisions throughout the Indiana Code to uniformly require an expanded criminal history check. Requires the state police department or a law enforcement agency to refund a fee collected for release or inspection of an individual's limited criminal history if the state police department or the law enforcement agency is unable to provide any information regarding the individual's history of arrest or criminal charges. Makes technical corrections.

Relocates the definition of "appropriate vehicle" to provide that the same definition applies throughout Title 20 of the Indiana Code. Provides that a school corporation may not enter into a transportation agreement or fleet agreement with a transportation network company or transportation network company driver. Provides that a student's individualized education program may allow for the student's transportation by appropriate vehicle. Requires the state board of education to adopt rules governing student transportation by appropriate vehicle.

Requires the office of the secretary of family and social services to apply to the United States Department of Health and Human Services for a state plan amendment requesting participation in the community first choice option to provide home and community based attendant services and related supports to Medicaid recipients.

Provides that for years after 2021 an assessed value growth quotient is determined individually for each taxing unit. Provides that the assessed value growth quotient for a taxing unit is determined by a formula that is based on: (1) the average growth in the taxing unit's net assessed value; and (2) the average circuit breaker losses experienced by a taxing unit. Eliminates Indiana nonfarm personal income as a factor in computing an assessed value growth quotient.

Establishes the low assessed value grants and student density transportation grants for school corporations. Provides a formula for determining grant amounts.

Requires a teacher preparation program to include content within the curriculum that: (1) prepares teacher candidates to use evidenced based trauma informed classroom instruction and recognition of social, emotional, and behavioral reactions to trauma that may interfere with a student's academic functioning; and (2) provides information on certain applicable Indiana laws. Requires a teacher preparation program to consider using certain curricula pertaining to student trauma.

Amends the definition of "inventory" for purposes of property tax. Amends the definition of "land developer" for purposes of provisions that apply to reassessment of undeveloped land. Provides that, if a taxpayer believes that the taxpayer has overreported a personal property assessment that is discovered in the course of a review of the taxpayer's personal property assessment for which the assessing official fails to make an adjustment to correct the error, the taxpayer may: (1) initiate an appeal with the county property tax assessment board of appeals for a credit to offset any resulting overpayment; or (2) file a claim for refund with regard to any resulting overpayment. Authorizes an appeal to the Indiana board of tax review of the denial of the refund claim with regard to a resulting overpayment. Provides that a: (1) township fire protection and emergency services area; or (2) fire protection district; that experiences more than 6% population growth during a 10 year period may increase its maximum property tax levy for 2021 or any year thereafter by an amount based on the population growth that exceeds 6%. Provides, however, that the township or fire protection district may not increase the tax levy based on the population growth by a total rate of more than 0.15 per $100 of the net assessed value of the fire protection and emergency services area or fire protection district area within a 10 year period. Adds provisions concerning a school corporation's establishment of a school improvement fund if payments for loans or advances from the common school fund are suspended and related provisions. Amends the definition of "qualified higher education expenses" for the purpose of the 529 college savings contribution tax credit to exclude qualified education loan repayments. Amends the definition of "taxpayer" for the purpose of the 529 college savings contribution tax credit to include a married individual filing a separate return. Amends the industrial recovery tax credit to: (1) provide that qualified expenses must be certified by the Indiana economic development corporation before the taxpayer is entitled to the credit for a taxable year; and (2) specify that a taxpayer may make more than one assignment of any part of the credit, but may not assign the same part of a credit more than once. Amends the definition of "qualified redevelopment site" for purposes of the redevelopment tax credit to include a mine reclamation site. Provides that a local income tax council (LIT council) for a county with a single voting bloc must vote as a whole in order to exercise its authority to increase (but not decrease) a local income tax rate in the county. Defines a "county with a single voting bloc" as a county in which one city or one town that is a member of the LIT council is allocated more than 50% of the total votes allocated to the members of the LIT council. Sunsets this provision on May 31, 2021. Provides that actions taken by a member of a LIT council, or a LIT council, for a county with a single voting bloc after December 31, 2019, and before April 1, 2020, on a resolution or proposed ordinance to increase a local income tax in the county are void. Retroactively amends local income tax provisions that authorize Monroe County and Howard County to impose a special purpose rate to fund operation and maintenance of a juvenile detention center to remove provisions referring to property tax credits that were inadvertently included in those special purpose rate provisions when the local income tax law was enacted. Imposes a nonprofit agricultural organization health coverage tax on an organization that provides nonprofit agricultural organization coverage in Indiana. Defines "nonprofit agricultural organization coverage" for purposes of the tax. Provides that the tax is equal to 1.3% of gross premiums collected in the previous calendar year. Provides that a charter school may elect to distribute a proportionate share of the charter school's operations fund to the school corporation in whose district the charter school is located. Provides that a school corporation may distribute money that is received as part of a referendum tax levy to a charter school, excluding a virtual charter school, that is located in the attendance area of the school corporation. Provides that the resolution adopted by a school corporation to place a referendum on the ballot must indicate whether proceeds collected from the tax levy will be used to provide a distribution to a charter school or charter schools, excluding a virtual charter school, as well as the amount that will be distributed. Removes the cap on the amount of career and technical education enrollment grants that may be distributed per state fiscal year. Provides that Spencer County is subject to a provision of the area planning law concerning urban areas. Makes certain changes to provisions that permit a redevelopment commission to establish a program for residential housing development and a tax increment funding allocation area for the program, including the following: (1) Provides that the threshold condition for establishing a residential housing development program (program) does not apply for purposes of establishing a program in an economic development target area. (2) Requires the department of redevelopment to consult with officials of all school corporations within the proposed allocation area before formal submission of the program. (3) Requires the department of redevelopment to provide notice of the public hearing on the program to all affected taxing units and officials of all school corporations within the proposed allocation area. Revises the definition of "income tax base period amount" in the context of the certified technology park statute. Urges the legislative council to assign to an appropriate interim study committee during the 2020 legislative interim the task of studying tax credits and other fiscal incentives for a film and media production program.