Celebrating the 25th Anniversary of the Good Friday Agreement and St. Patrick's Day.
Provides a 25% state tax credit for contributions made to a public school foundation for taxable years beginning after December 31, 2023, and before January 1, 2026. Provides that the amount allowable as a credit in a taxable year may not exceed: (1) $1,000 in the case of an individual filing a single return or a corporation; or (2) $2,000 in the case of a married couple filing a joint return. Provides that the maximum amount of credits that may be awarded in a state fiscal year may not exceed $100,000.
Limits the civil liability of contractors that provide specified services under a contract with the department of child services (DCS).
Provides for a thirteenth check in 2023 and 2024 for certain members, participants, or beneficiaries of the: (1) Indiana state teachers' retirement fund; (2) Indiana public employees' retirement fund; (3) state excise police, gaming agent, gaming control officer, and conservation enforcement officers' retirement plan; (4) state police pre-1987 benefit system; and (5) state police 1987 benefit system. Provides for a $50 payment in 2023 and 2024 to members of the Indiana state teachers' retirement fund and Indiana public employees' retirement fund, and to participants of the state excise police, gaming agent, gaming control officer, and conservation enforcement officers' retirement plan.
Memorializing Representative Sally J. Siegrist.
Defines "election worker" and makes it a Level 6 felony to take certain actions: (1) for the purpose of influencing an election worker; (2) to obstruct or interfere with an election worker; or (3) that injure an election worker. Permits the use of an electronic device at a precinct or vote center to display a sample ballot. Provides, beginning January 1, 2024, that in a county that is not designated as a vote center county, a local public question or referendum may be placed on the ballot only at the following elections: (1) A general election. (2) A municipal general election, but only if the election district for the public question is contained entirely within a municipality. Provides, beginning January 1, 2024, that: (1) a state public question; or (2) an election of delegates to a convention to consider ratifying an amendment to the United States Constitution; may be placed on the ballot only at a general election. Specifies a temporary exception to the provisions concerning local public questions. Makes certain changes to the public question ballot language required for a controlled project referendum, school operations fund referendum, and school safety referendum. Declares confidential particular information that directly or indirectly indicates the selections made by a voter while voting in an election. Authorizes the repurposing of an electronic poll book unit as a device to display sample ballots if the electronic poll book software is deleted from the unit. Makes conforming changes.
Makes changes to the membership compositions of redevelopment commissions. Provides that the president and vice president of a redevelopment commission shall not have the same appointing authority. Requires a commission to provide an annual spending plan listing planned expenditures for the next calendar year. Provides that a commission may accelerate payments toward debt service obligations, in order to retire debt service earlier, regardless of whether that use is listed in the annual spending plan. Provides that a commission making accelerated debt payments may retain the assessed value associated with the original debt service schedule. Requires a commission to provide fund balances to the department of local government finance at the end of a calendar year. Provides that except for property tax proceeds transferred to a school corporation or public school, including a charter school, allocated property tax proceeds may be expended for projects located outside an allocation area only if the commission adopts a declaratory resolution that finds that the expenditures: (1) will directly benefit the allocation area; or (2) will result in the creation or retention of jobs in the private sector. Provides that specified amounts collected in an allocation area must be allocated to certain taxing units that provide police or fire services in the allocation area and specifies the manner in which those allocation calculations are to be made. Provides that the amount of assessed value in excess of the 200% required to make principal and interest payments on bonds may be used for non-debt, one time purposes within a calendar year before allocating the balance of the excess assessed value to the respective taxing units. Provides that the expiration date of an allocation area may not be extended. Provides that a commission may, pursuant to the approval of the local legislative body, create an account for a specific infrastructure purpose. Provides that for a bond issuance related exclusively for infrastructure in an allocation area, new bonds may only be issued by an existing commission between July 1, 2023, and January 1, 2025. Provides that, for 2023, an ordinance or resolution to establish or expand a fire protection territory is adopted after the legislative body holds at least three public hearings to receive public comment on the proposed ordinance or resolution in which: (1) at least one public hearing must be held at least 25 days before the legislative body votes on the adoption of the ordinance or resolution; and (2) at least two additional public hearings must be held not later than five days before the legislative body votes on the adoption of the ordinance or resolution. Provides that the excess of the proceeds of the property taxes attributable to an increase in the property tax rate for a participating unit of a fire protection territory that is established after the establishment of a tax increment financing area located outside of Marion County shall be allocated to and distributed in the form of an assessed value pass back to the participating unit of the fire protection territory and not to the redevelopment district.
Provides that, notwithstanding any increase in assessed value of property from the previous assessment date, the total amount of operating referendum tax that may be levied by a school corporation for taxes first due and payable in 2024 may not increase by more than 5% over the maximum operating referendum tax that could be levied by the school corporation in the previous year.
Provides a property tax exemption for veterans who meet certain criteria.
Increases the amount from $1,000 to $1,500 per dependent child for purposes of the unreimbursed education expenditure tax deduction. Repeals the provision providing a tax credit for contributions to an ABLE account and replaces it with a provision with retroactive language that increases the credit to: (1) $750 for an individual filing a single return; and (2) $1,500 for a married couple filing a joint return. Provides a tax credit for contributions made to a public school foundation in an amount that may not exceed: (1) $750 for an individual filing a single return; and (2) $1,500 for a married couple filing a joint return. Provides that any combination of credits claimed under the ABLE account credit and the public school foundation credit may not exceed: (1) $750 for an individual filing a single return; and (2) $1,500 for a married couple filing a joint return.
