Provides that fiber optic cable is exempt from property taxation for an eligible business.
Requires the Indiana department of administration to prepare an annual report, beginning July 1, 2022, regarding purchases made by state agencies from the following: (1) A minority business enterprise. (2) A nonprofit agency for individuals with disabilities. (3) A veteran owned small business. (4) A women's business enterprise.
Revises the motor vehicle excise tax and commercial vehicle excise tax formulas for situations in which a taxpayer owes, or is entitled to a credit or refund of, motor vehicle excise tax or commercial vehicle excise tax for a registration period that is shorter than one year. Makes conforming amendments.
Increases the maximum amount of the annual credit against adjusted gross income to which a taxpayer is entitled for a contribution to a college choice 529 education savings plan.
Defines "acceptable piping material" as piping material that: (1) meets certain recognized standards; and (2) meets the performance specifications for the public works contract. Provides, for purposes of the law on public works projects of state agencies and political subdivisions, including design-build public works projects, that the specifications or design criteria package must allow bidding in open competition for acquisition of acceptable piping materials for use in the public works project. Provides, however, that a public works project's engineer is not limited in selecting any acceptable piping materials that meet the requirements of the public works project.
Provides that an executive branch state agency may allow a person to electronically file or submit a document to the state agency as an option in addition to any other means of filing or submitting a document that is required or allowed by statute or rule. Provides that methods to collect electronic filings or submissions must be approved by the office of technology.
Provides a new schedule of rates for calendar years after December 31, 2020. Specifies that Schedule C applies for calendar years 2021 through 2025. Provides new contribution rates for calendar years after 2020.
Renames the offense of "interfering with law enforcement" to "interfering with public safety", and provides that a person who enters a marked off area after having been denied entry by an emergency medical services provider commits interfering with public safety. (Under current law, the offense is only committed if the person is denied entry by a law enforcement officer.)
Repeals the laws governing the microenterprise partnership program fund and microenterprise partnership program. Requires the governing body of an eligible entity to notify the Indiana housing and community development authority of the creation of an affordable housing fund. Replaces the member of the low income housing trust fund advisory committee appointed by and representing the Indianapolis Coalition for Neighborhood Development with one member appointed by and representing the Indiana housing and community development authority.
Provides that for certain transactions involving a cargo trailer or recreational vehicle, the state gross retail tax rate is the rate of the nonreciprocal state or foreign country (excluding any locally imposed tax rates) in which the cargo trailer or recreational vehicle will be titled or registered, as certified by the seller and purchaser in an affidavit prescribed by the department of state revenue (department). Provides what information must be included in the affidavit prescribed by the department. Provides that the department shall create a certificate of sales tax paid form for a cargo trailer or recreational vehicle that may be completed by the dealer and provided to the purchaser of a cargo trailer or recreational vehicle sold in Indiana. Provides that the department may audit submitted affidavits and make a proposed assessment of the amount of unpaid tax due with respect to any incorrect information.
