Rep. Jeff Thompson

Repeals the law that requires a person to obtain a license to carry a handgun in Indiana. Specifies that certain persons who are not otherwise prohibited from carrying or possessing a handgun are not required to obtain or possess a license or permit from the state to carry a handgun in Indiana. Prohibits certain individuals from knowingly or intentionally carrying a handgun. Creates the crime of "unlawful carrying of a handgun" and specifies the penalties for committing this crime. Allows particular individuals who do not meet the requirements to receive a handgun license and are not otherwise prohibited to carry a handgun in limited places. Allows a resident of Indiana to obtain in certain circumstances a license to carry a handgun in Indiana. Makes theft of a firearm a Level 5 felony. Defines certain terms. Makes conforming amendments and repeals obsolete provisions.

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.

Amends the definition of "veterinarian" to allow a veterinary practitioner who: (1) holds a special permit issued by the board of veterinary medical examiners; or (2) is exempt from licensing and special permit requirements and is appointed by the horse racing commission; to take or supervise the taking of biological samples from race horses.

Provides that a fire protection territory that experiences more than 6% population growth during a 10 year period may increase its maximum property tax levy for 2023 or any year thereafter by an amount based on the population growth that exceeds 6%. Provides, however, that the fire protection territory 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 territory area within a 10 year period. Allows a total tax rate levied upon the formation of a fire protection territory established after December 31, 2022, to be implemented over a number of years, not exceeding five, and subject to review and approval by the department of local government finance. Provides that a participating unit's proceeds of property taxes imposed to meet the participating unit's obligations to a fire protection territory are exempt from areas needing redevelopment, redevelopment project areas, urban renewal project areas, economic development areas, or economic development districts established after December 31, 2021. Provides that, in the case of counties that provide emergency medical services for all local units in the county and pay 100% of the costs to provide those services, the fiscal body of the county may adopt an ordinance to impose a local income tax (LIT) rate for emergency medical services in the county. Provides that the tax rate may not exceed 0.2%. Provides that the LIT revenue shall be distributed directly to the county before the remainder of the expenditure rate revenue is distributed and must be deposited in a dedicated fund to be used only for paying for operating costs incurred by the county for emergency medical services that are provided throughout the county. Provides that the tax rate may not be in effect for more than 25 years.

Provides that the true tax value of commercial real property commercial property with a structure, or a portion thereof, that: (1) is at least 100,000 square feet in area; (2) is used for retail purposes; and (3) is occupied by a single retailer; shall be determined by application of the cost approach. Provides that the application of the cost approach requirement is not applicable if the property was: (1) vacated by the original occupant for which the property was constructed; (2) constructed more than five years prior to the assessment date; or (3) substantially and adversely impacted by a change in a roadway or traffic pattern. Provides that estimates of depreciation and obsolescence shall not be based on data derived from the sales comparison or income capitalization approaches. Requires the department of local government finance (department) to establish a standard construction cost per square foot for the purpose of applying the cost approach. Requires the department to update the standard construction cost per square foot annually. Provides that when requesting a review, a taxpayer may present an appraisal based on the cost approach as evidence that the actual construction cost was lower than the department's determined standard construction cost per square foot that was used to assess the property. Provides that the parties to any appeal may enter into a written agreement to stipulate to the true tax value of the property. Provides that the fiscal officer of the county may establish a separate account for the tax receipts that are attributable to the property tax assessment that is the subject of review.

Specifies that the amount of excess combined reserves that may be transferred to the pre-1996 account in 2022 may not exceed $2,500,000,000. Reduces the individual adjusted gross income tax rate from 3.23% in 2022 to 3.15% in 2023 and 2024. Phases down the individual adjusted gross income tax rate after 2024 depending on certain conditions being met. Allows a taxpayer to elect a special property tax valuation method for mini-mill equipment. (Current law allows the method to be used only for certain integrated steel mill and oil refinery/petrochemical equipment.) Repeals the utility receipts and utility services use taxes. Requires a utility that is subject to the jurisdiction of the Indiana utility regulatory commission (IURC) for the approval of rates and charges to file a rate adjustment with the IURC that adjusts the utility's rates and charges to reflect the repeal of the utility receipts tax. Requires a utility that is subject to the utility receipts tax and not under the jurisdiction of the IURC to adjust the utility's rates and charges to reflect the repeal of the utility receipts tax. Requires each utility to provide notice to the utility's customers that the adjustment in rates and charges reflects the repeal of the utility receipts tax. Specifies taxpayer procedure for the repeal of the utility receipts and utility services use tax. Provides that the office of the secretary of family and social services may not enter into a final contract that would implement a risk based managed care program or capitated program for the specified Medicaid population before January 31, 2023. Makes conforming changes.

Reaffirming the commitment of sister ties between Indiana and Taiwan.

Changes the name of the Indiana board of veterinary medical examiners to the Indiana board of veterinary medicine (board). Provides that the state veterinarian: (1) serves as the chief administrative officer of the board; (2) performs the duties delegated by the board to the state veterinarian; and (3) provides technical advice and assistance to the board. Establishes the Indiana center for animal policy (center) to facilitate the coordination of regulatory duties of the state board of animal health (BOAH) and the board. Provides that the state veterinarian is the chief administrative officer of the center and the BOAH. Requires that the BOAH (not the professional licensing agency) perform certain administrative functions for the board. Requires that the board and the division of consumer protection, office of the attorney general enter into a memorandum of understanding to share information concerning complaints and investigations against individuals regulated by the board. Allows the board to adopt emergency rules. Provides that the board, and the state veterinarian if authorized by the board, may subpoena witnesses and compel the production of certain documents as part of an investigation. Changes the name of the veterinary investigative fund to the veterinary medicine fund (fund). Makes various changes to the fund. Provides that the changes made by the bill do not apply until July 1, 2023. Provides for transition and makes conforming changes.

A CONCURRENT RESOLUTION urging the Indiana War Memorials Commission to study and propose the construction of a suitable monument to the men and women of Indiana who died in the service of their country in the global war on terrorism.

Requires the state seed commissioner to charge fees for testing seed for purity and germination that are commensurate with fees that are standard in the seed testing industry. Repeals certain requirements for agricultural seed in packages that are not more than one pound. Provides that $25 is the minimum fee to register pure or mixed cultures of microorganisms and materials with the state chemist. Allows the state chemist to adopt rules to establish fees that are necessary for the administration of certain laws concerning the sale and transfer of plant cultures, including costs of inspections, registration of products, and product analysis. Voids rules concerning fees for seed analysis, testing, and examination.