Establishes a definition of "virtual instruction" for purposes of determining a school corporation's basic tuition support using the average daily membership (ADM).
Specifies additional information that a certified technology park (park) is required to provide to the Indiana economic development corporation (corporation) in the course of a review. Provides that if a park has reached the limit on deposits and maintains its certification the park shall become a Level 2 park. Increases, from $100,000 to $250,000, the annual additional incremental income tax deposit amount that a park captures once it has reached its limit on deposits. Clarifies the calculation of the additional incremental income tax deposit amount in the year in which a park reaches its limit on deposits. Provides that when the corporation certifies a Level 2 park the corporation shall make a determination of whether the park shall continue to be designated as a Level 2 park.
Provides that after June 30, 2021, a political subdivision may not issue or guarantee a debt obligation until the fiscal officer of the political subdivision has: (1) prepared a debt capacity analysis report (report) on a standard form prescribed by the SBOA with the assistance of the department of local government finance; and (2) presented the report to the fiscal body of the political subdivision in a public hearing. Provides that after June 30, 2021, political subdivisions must provide information concerning pledges, covenants, and agreements that they have made to secure or guarantee a financial obligation of another person to the department of local government finance in the form and on the schedule specified by the department made. Requires the state board of accounts to establish standards for the state and political subdivisions that require disclosure of pledges, covenants, and agreements that have been made to secure or guarantee a financial obligation of another person, including guarantees for private bond issues of private companies. Specifies that the standards must be consistent with generally accepted governmental accounting principles. In reporting periods beginning after June 30, 2021, requires the state and political subdivisions to include the disclosures in the notes of the entity's annual financial statements.
Recognizing January 11th as Human Trafficking Awareness Day.
Allows a beer wholesaler to purchase and import liquor from a primary source of supply for beer and wholesale liquor if the wholesaler's primary source of supply for beer has been the wholesaler's primary source of supply for beer for at least three years preceding the selling of liquor to the wholesaler.
Adds several standard provisions to the sports wagering fund. Repeals a provision requiring review by the budget committee of certain agreements or extensions of agreements entered into by the Indiana finance authority or the state. Appropriates money from the state general fund for various projects of Indiana's state educational institutions.
Specifies that an "adult" is: (1) a person at least eighteen years of age; or (2) a: (A) married minor who is at least sixteen years of age; or (B) minor that has been completely emancipated by a court; for the purpose of marriage. Raises the minimum age to marry from 15 years of age to 16 years of age. Provides that an individual 16 or 17 years of age may marry only if: (1) the individual's intended spouse is not more than four years older than the individual; (2) a juvenile court has issued an order allowing the individual to marry; and (3) the individual: (A) completes any premarital counseling required under the order; (B) applies for a marriage license not earlier than 15 days after the order is issued; and (C) includes a certified copy of the order with the individual's application for a marriage license. Repeals provisions requiring an individual less than 18 years of age to obtain consent to marry from the individual's parent or guardian. Specifies a process an individual 16 or 17 years of age must follow to petition a juvenile court for an order allowing the individual to marry, and specifies conditions necessary for approval of the petition and conditions requiring denial of the petition. Provides that a court that issues an order allowing an individual at least 16 years of age to marry must also issue an order completely emancipating the individual. Amends the list of records or documents an individual may submit to a court clerk as proof of the individual's date of birth for purposes of applying for a marriage license. Amends the law regarding petitions by minors for emancipation as follows: (1) Provides that a court hearing a minor's petition for emancipation must appoint a guardian ad litem for the minor. (2) Provides that the guardian ad litem shall investigate the statements contained in the minor's petition and file a report of the investigation with the court. (3) Provides that a court may grant a minor's petition for emancipation only if the court finds that emancipation is in the child's best interests. (4) Provides that if the court completely emancipates the child: (A) the child has all the rights and responsibilities of an adult; and (B) the emancipation order may not specify terms of emancipation. Provides that an emancipated child remains subject to: (1) Indiana law concerning minimum age for marriage; and (2) other specific constitutional and statutory age requirements applicable to the emancipated child because of the emancipated child's age. Makes conforming amendments.
Removes references to an out-of-state merchant's collection of the state use tax. (Under current law, an out-of-state merchant is required to collect the state gross retail tax (not the use tax) on retail transactions made in Indiana if certain threshold conditions are met.) Makes clarifying and technical changes to the definitions of "bundled transaction", "unitary transaction", and "gross retail income" in the sales tax statute, and "adjusted gross receipts" in the sports wagering statute. Removes outdated references to the gross income tax and adjusted gross income tax. Makes a technical correction in the gasoline use tax statute. Changes the definition of "Internal Revenue Code" in the adjusted gross income tax law to mean the Internal Revenue Code of 1986 as amended and in effect on January 1, 2020. Clarifies the allowable state income tax deductions and credits for a married individual filing a separate return. Requires a payor of prize money to an initial recipient in connection with a racing event at a qualified motorsports facility to withhold adjusted gross income tax from the payment of the prize money. Provides that a taxpayer is entitled to claim a historic rehabilitation tax credit granted for a year other than the year in which the preservation or rehabilitation of the historic property was performed and certification provided, notwithstanding the expiration of the historic rehabilitation tax credit chapter on January 1, 2019, and the cap on the amount of credits allowed in a state fiscal year beginning after June 30, 2016. Defines "loans arising in factoring" under the financial institutions tax statute. Specifies the duties of the motor carrier service division of the department of state revenue (department). Removes obsolete provisions related to transporting gasoline or special fuel. Eliminates a redundant penalty provision for failure to file a quarterly motor carrier fuel tax report (this penalty is currently assessed and calculated under the penalty provisions of the International Fuel Tax Agreement as set forth in another section of the Indiana Code). Authorizes the department to require a taxpayer to execute a power of attorney for representation of the taxpayer on a form prescribed by the department. Requires each county to periodically submit certain data to the GIS officer. Allows a taxpayer to request a secondary review of adjustments to tax attributes in certain circumstances. Makes clarifying changes to the statute of limitations for tax assessments and tax refunds. Extends the statute of limitations for assessments for certain partners and partnerships. Allows for certain disclosures of a taxpayer's information concerning returns and remittances for a listed tax in connection with the department's online tax system to an individual without a power of attorney. Provides that after a date determined by the department, not later than September 1, 2023, the department may not make disclosures of a taxpayer's information concerning returns and remittances for a listed tax to an individual unless the individual has a power of attorney or is otherwise authorized to receive the information by law. Extends the statute of limitations to allow a refund of state and local income tax with regard to veterans' disability severance payments that were determined to qualify for a refund of federal income tax under the Combat-Injured Veterans Tax Fairness Act of 2016. Revises the penalty provisions related to payments made to the department by a payment instrument on which the department is unable to obtain payment. Expands the functions of the taxpayer rights advocate office within the department. Repeals the state revenue pilot program fund. Provides that any money in the state revenue pilot program fund before its repeal is transferred to the motor carrier regulation fund. Makes conforming changes.
Authorizes counties and municipalities within the Indianapolis metropolitan area to establish a central Indiana regional development authority pilot that will sunset on July 1, 2025. Requires counties and municipalities that wish to establish the development authority to adopt substantially similar resolutions to adopt a preliminary strategic economic development plan (preliminary development plan). Provides that the development authority shall be governed by a strategy committee composed of members selected according to the terms of the preliminary development plan adopted to establish the development authority. Specifies the duties of the development authority. Requires the development authority to prepare a comprehensive strategic economic development plan. Codifies the establishment and governing provisions of the Indianapolis metropolitan planning organization. Requires the Indianapolis metropolitan planning organization to: (1) develop a comprehensive asset management report for the metropolitan planning area in collaboration with the Indiana department of transportation; and (2) present the comprehensive asset management report to the city-county council of Indianapolis and Marion County, the fiscal and legislative bodies of each entity that is a member of the Indianapolis metropolitan planning organization, and the budget committee.
Requires each state educational institution in Indiana to submit an annual report to the state budget committee regarding the state educational institution's progress in achieving the goals established by the governor's commission on minority and women's business enterprises for the use of minority and women's business enterprises and veteran owned small businesses as contractors.
