Rep. Mitch Gore

Provides for a credit against an individual's adjusted gross income tax liability for student loan interest. Specifies that the amount of the credit is the lesser of $500 or the total amount expended for student loan interest during a taxable year. Specifies that for a married couple filing a joint return the maximum amount of the credit is $1,000. Provides that the Indiana commission for higher education shall study the feasibility of transferring up to $120,000,000 in unrestricted funds from the Indiana secondary market for education loans to the state general fund and submit a report with its findings to the state budget committee.

Authorizes a county legislative body to adopt an ordinance prohibiting a registered sex offender from establishing a domicile in the county, unless the county was the person's county of residence at the time the person committed the sex offense.

Provides for a payment program for restaurants with unpaid sales tax and food and beverage taxes. Defines "state tax liability" as sales tax and food and beverage taxes incurred after February 28, 2021, and before August 1, 2021. Provides that a restaurant can enter into a payment program agreement with the department of state revenue that covers state tax liability for the prescribed time period. Provides that, upon payment of all state tax liability, the department shall abate and not seek to collect any interest, penalties, collection fees, or costs.

Provides that a person who knowingly or intentionally sells real property that has an order: (1) requiring action relative to an unsafe premises; (2) that has not been modified or rescinded by the enforcement authority; and (3) that has not been disclosed to the buyer before the buyer's purchase of the real property; commits unlawful sale of unsafe buildings, a Class C misdemeanor. However, the offense is a Level 6 felony if the person has a prior unrelated conviction for the offense. Provides that the hearing authority may impose a civil penalty on a person in an amount not to exceed five thousand dollars ($5,000) for committing the offense of unlawful sale of unsafe buildings.

Defines "veteran at risk". Creates the green alert program. Changes the name of the Indiana clearinghouse for information on missing children and missing endangered adults to the Indiana clearinghouse for information on missing children, missing veterans at risk, and missing endangered adults (clearinghouse). Makes conforming changes to the duties of the clearinghouse. Creates certain duties and reporting requirements for law enforcement agencies concerning missing veterans at risk. Provides immunity for a broadcaster who broadcasts, or an electronic billboard operator who displays, a green alert notification and a person who establishes or maintains a green alert Internet web site under an agreement with the state police department.