Creates a standalone credit for contributions to Indiana ABLE accounts. Provides that a taxpayer is entitled to a credit against adjusted gross income tax equal to the least of: (1) 20% of the amount of the total contributions made by the taxpayer to an account or accounts of an Indiana ABLE 529A savings plan during the taxable year; (2) $1,000, or $500 in the case of a married individual filing a separate return; or (3) the amount of the taxpayer's adjusted gross income tax for the taxable year, reduced by the sum of all allowable credits. Provides that a taxpayer is not entitled to a carryback, carryover, or refund of an unused credit. Provides that a taxpayer may not sell, assign, convey, or otherwise transfer the tax credit. Provides that an account owner of an Indiana ABLE 529A savings plan must repay all or a part of the credit in a taxable year in which any nonqualified withdrawal is made. Provides that a rollover of assets or transfer of assets to an Indiana ABLE 529A account is a qualified withdrawal from a college choice 529 education savings plan.
Sponsored bills
Provides that above ground and underground liquid petroleum storage tanks are exempt from personal property taxation.
Makes changes to eligibility requirements for the choice scholarship program. Makes conforming amendments. Repeals a provision that restricts the use of a choice scholarship program for a student who is eligible to receive a choice scholarship because the student was enrolled in a certain early childhood program.
Requires that the February count of a school corporation's average daily membership (ADM) must be increased by the number of students who, during the students' expected graduation year: (1) were enrolled in the school corporation on the September ADM count day; (2) completed graduation requirements before the February ADM count day; and (3) were not enrolled in the school corporation on the February ADM count day.
Provides that a tax imposed by a fiscal body on the adjusted gross income of local taxpayers at a tax rate that does not exceed three-tenths percent (0.3%) expires December 31, 2020. Provides that for calendar years beginning after December 31, 2020, and before January 1, 2036, the county fiscal body may impose a tax on the adjusted gross income of local taxpayers at a tax rate that does not exceed three-tenths percent (0.3%). Amends purposes for which revenue generated from the special purpose tax rate may be used.
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 a memorandum of understanding between the chief executive officer of the Indiana state museum and historic sites corporation (corporation) and a nonprofit organization that supports a specific state historic site may not include certain restrictions on the fundraising activities of the nonprofit organization and certain operations of the nonprofit organization. Requires the corporation to return certain donor restricted funds to a nonprofit organization if the funds are not used for a donor's specified use in a historic site project.
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.
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.
Allows the Honor and Remember flag to be displayed at each state office building, the Indiana veterans' cemetery, and each veterans cemetery managed by the Indiana department of veterans' affairs. Provides that the Honor and Remember flag may be annually displayed during the month of May. Allows the Honor and Remember flag to be displayed at any time by certain entities.