Rep. Jeff Thompson

Makes new farm equipment and new agricultural improvements eligible for local tax abatement using the same procedures for tax abatement under current law for new manufacturing equipment, new research and development equipment, new logistical distribution equipment, and new information technology equipment, or redevelopment and rehabilitation in the case of new agricultural improvements. Limits an abatement schedule for new farm equipment and new agricultural improvements to not more than five years. Specifies how agricultural improvements shall be assessed for tax purposes.

Allows the secretary of family and social services (secretary) to issue a waiver of human services statutory provisions and administrative rules if the secretary determines that the waiver is necessary to claim certain enhanced federal matching funds available to the Medicaid program. Allows the secretary to issue an emergency declaration for purposes of participating in specified authorized federal Supplemental Nutrition Assistance Program (SNAP) emergency allotments. Requires the secretary to prepare and submit any waivers or emergency declarations to the budget committee. Allows the state health commissioner of the state department of health or the commissioner's designated public health authority to issue standing orders, prescriptions, or protocols to administer or dispense certain immunizations for individuals who are at least five years old (current law limits the age for the commissioner's issuance of standing orders, prescriptions, and protocols for individuals who are at least 11 years old). Defines "Indiana governmental entity" and specifies that an Indiana governmental entity (current law refers to a state or local unit) may not issue or require an immunization passport. Provides that an individual is not disqualified from unemployment benefits if the individual has complied with the requirements for seeking an exemption from an employer's COVID-19 immunization requirements and was discharged from employment for failing or refusing to receive an immunization against COVID-19. Provides that an employer may not impose a requirement that employees receive an immunization against COVID-19 unless the employer provides individual exemptions that allow an employee to opt out of the requirement on the basis of medical reasons, religious reasons, or immunity from COVID-19 acquired from a prior infection with COVID-19.

A CONCURRENT RESOLUTION recognizing Wednesday, February 16, 2022, as a day to honor the work and mission of the regions of the American Red Cross serving the state of Indiana.

Allows licensed child caring institutions, group homes, and secure private facilities (residential child care facilities) to hire not more than one trauma informed support employee per living unit per shift. Provides for full reimbursement of the cost of employment of a trauma informed support employee for residential child care facilities that have four or more children residing in a living unit. Excludes trauma informed support employees from calculation of the ratio of direct care staff to children for purposes of rate setting for residential child care facilities.

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 the maximum permissible ad valorem property tax levy that would otherwise apply to a participating unit does not apply to property taxes imposed by the participating unit to meet obligations to the fire protection territory over the period of years in which a total tax rate is implemented. 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 incremental revenues may be used by a redevelopment commission to pay operating costs, in whole or in part, of: (1) a unit's law enforcement agency; (2) a unit's fire department, including a fire protection district established under IC 36-8-11 or a fire protection territory established under IC 36-8-19; and (3) emergency medical services operated or maintained by a unit; that serve the allocation area. Provides that incremental revenues shared by a redevelopment commission with a school corporation for an education or worker program may also be used by the school corporation to pay operating costs of the school corporation.

Establishes procedures to appoint members to the governing body of the Gary Community School Corporation. Establishes procedures for transferring responsibility of financial and academic matters from the emergency manager to the governing body. Provides that the Gary Community School Corporation is not subject to collective bargaining. Removes obsolete provisions and makes conforming amendments. Provides that, before October 31, 2024, and before each October 31 thereafter, the governing body must submit a report to the distressed unit appeal board summarizing the financial position and operations of the school corporation for the previous state fiscal year. Repeals provisions relating to the election of advisory board members for the Gary Community School Corporation.

Requires the department of child services (department) to annually review the hourly and per diem reimbursement rates for community based providers compared to the average statewide cost of providing services. Requires the department to establish individualized compensation rates for child caring institutions, group homes, and child placing agencies that are based on the cost of providing care and services. Requires the department to increase the hourly family preservation rates by 15%.

Provides that the primary voting history of each candidate for school board office for the two most recent primary elections must be indicated on the ballot and if a candidate did not vote in the most recent primary elections, that fact must also be stated. Provides a procedure to adjust the term of office of certain elected members of the governing body of a school corporation. Increases the maximum annual salary of a school board member from $2,000 per year to $5,000 per year. Requires the state board of education to establish a maximum per diem rate for meetings of members of the governing bodies of school corporations, including Indianapolis Public Schools. Removes a provision that provides that, if a governing body is totally comprised of appointed members, the appointive authority must approve the per diem rate before the governing body may make payments to the members. Requires the governing body of each school corporation to file with the department of education (department) a copy of the school corporation's organization plan and all amendments to the organization plan. Requires the department to publish each school corporation's organization plan on the department's Internet web site. Requires a school employer that is seeking to hire a prospective employee to contact the school employer that previously employed (or is currently employing) the prospective employee and request certain information. Requires a school employer that receives a request for certain employment information to comply with that request within 10 days. Provides that a school employer who receives a request for information must provide the prospective employee, upon request, with a copy of any information that is sent to the requesting school employer.

Provides the following with regard to an annexation of territory (territory) that is at least 80% contiguous to the municipality: (1) The municipality must conduct three (instead of six) public information meetings regarding the proposed annexation. (2) A landowner may not remonstrate against the annexation. (3) The county executive may void the annexation. (4) A landowner may file a court action to void an annexation on the grounds that the municipality failed to fulfill certain statutory requirements. If successful, the landowner may collect attorney's fees and costs. (5) If voided, a municipality may not attempt another annexation of the territory for four years. Specifies, with regard to a request for a variance on property abutting a county line, who is an interested party and must be given notice of the variance hearing. Requires a board of zoning appeals to consider any effect that approval of a variance from development standards may have on wells and septic systems. Makes the following changes with regard to area plan commissions: (1) Allows only the appointing authority to remove a member of an area plan commission. (2) Requires the county legislative body (instead of the area plan commission) to appoint the executive director for an area planning department.

Provides that beginning in 2024, a maximum levy growth quotient is determined individually for each civil taxing unit. Provides that the maximum levy growth quotient for a civil 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 civil taxing unit. Eliminates Indiana nonfarm personal income as a factor in computing a maximum levy growth quotient for a civil taxing unit. Modifies the threshold amounts used for determining whether a school's or political subdivision's project is a controlled project and whether the petition and remonstrance process or the referendum process applies. Adds back the following deductions in calculating the basis for taxation of property for purposes of a referendum tax levy: (1) The homestead standard deduction. (2) The supplemental homestead deduction. (3) The mortgage deduction. Extends the state sales tax to all services beginning January 1, 2024, except for: (1) educational services; and (2) health care services. Defines "service" as any activity engaged in for another person, if the person purchases the service as the end user of the service for consideration. Specifies that the term does not include a service rendered by an employee. Excludes the wholesale sale of services that are performed by a business and rendered to another business for the use or consumption in the production of tangible personal property or the delivery of other services that are for sale (business to business transactions). Decreases the state sales and use tax rate from 7% to 6%. Extends current sales tax exemptions for various types of tangible personal property to include services. Decreases the individual adjusted gross income tax rate from 3.23% to 3% beginning January 1, 2024. Eliminates the imposition of local income tax (LIT) on individuals who maintain a principal place of business or employment in a county with a LIT but do not reside in the county. Establishes, beginning in 2024, a new allocation factor and distribution formula for LIT expenditure rate revenue for civil taxing units that is based on the taxing unit's residential assessed value. Eliminates provisions that provide for a distribution of LIT expenditure rate revenue to schools and civil taxing units in counties that imposed a rate under the prior county adjusted gross income tax (CAGIT). Increases, beginning in 2024, the maximum LIT expenditure rate for a county, other than Marion County, from 2.5% in current law to 3%. Expires the authority to impose a property tax relief rate under the LIT. Provides that an ordinance adopted to impose a LIT property tax relief rate shall expire on December 31, 2023. Provides that, in order to continue to impose an expenditure tax rate after 2023, each county must adopt a new ordinance in 2023 (before October 1, 2023) to impose the rate. Provides that, for counties that fail to adopt an ordinance to renew an existing expenditure tax rate in 2023, the expenditure tax rate for the county in 2024 shall be the greater of: (1) zero; or (2) the minimum tax rate necessary for existing debt service. Specifies that this does not prevent the county from renewing, imposing, or modifying an expenditure tax rate in subsequent years. Authorizes a city or town to impose a municipal LIT rate beginning in 2024. Provides that the municipal tax rate may not exceed: (1) the remainder of: (A) 3%; minus (B) the expenditure tax rate imposed by the county; or (2) 3%, if the municipality is in a county that does not impose an expenditure tax rate. Allows a municipality to use tax revenue from a municipal LIT for any of the purposes of the municipality. Eliminates local income tax councils beginning July 1, 2023, and instead provides that the county fiscal body is the adopting body in all counties for purposes of the LIT. Provides that, after December 31, 2023, a civil taxing unit may not pledge LIT revenue to the payment of new bonds or to new lease payments. Establishes the school operations fund (fund). Requires the auditor of state, beginning after December 31, 2023, to transfer to the fund the distribution amounts of: (1) the financial institutions tax; (2) the commercial vehicle excise tax; and (3) the motor vehicle excise tax; that would otherwise be distributed to school corporations. Caps the operations fund maximum levy for school corporations and ensures that each school receives a specified amount of funding by providing for a distribution from the fund, if needed, to achieve the targeted funding amount. Includes property taxes imposed by a school corporation for its operations fund under the provisions that apply to the allocation of protected taxes to a fund. Provides that the governing body of a school corporation may not adopt a resolution to: (1) place a referendum on the ballot for an operating referendum tax levy; or (2) extend an operating referendum tax levy; that would impose a property tax rate for an assessment date after December 31, 2023 (does not affect a resolution adopted before January 1, 2024, or an operating referendum tax levy approved or extended before January 1, 2024). Authorizes the fiscal body of certain small cities and towns to adopt a resolution to place an operating referendum tax levy on the ballot. Requires the money received from the levy to be deposited in an operating referendum tax levy fund to be used to pay the general operating, administrative, or capital expenses of the city or town. Makes conforming changes.