Rep. Gregory Porter

Celebrating February as Black History Month.

Provides that the state board of finance may transfer, assign, or reassign any appropriation to the office of the secretary of family and social services for the scholarship program established to provide assistance to families for before school and after school care or early childhood education known as the Build, Learn, Grow Scholarship Program.

Provides for a $250 payment in 2022 to members of the Indiana state teachers' retirement fund and public employees' retirement fund from the funds made available to the state under the American Rescue Plan Act of 2021. Provides for an additional $250 payment in 2022 to members of the Indiana state teachers' retirement fund and public employees' retirement fund who received less than $20,000 in retirement benefits during calendar year 2020. Makes an appropriation to the board of trustees of the Indiana public retirement system.

Requires a corporation with gross income of more than $1,000,000 to file its corporate income tax return in an electronic manner specified by the department of state revenue (department). Provides a sales tax exemption for a utility scale battery energy storage system. Provides a sales tax exemption for public safety equipment and materials. Provides certain procedures for reporting federal partnership audit adjustments for purposes of the state adjusted gross income tax and financial institutions tax in order to conform with changes in federal law. Provides that the department may prescribe procedures: (1) by which a pass through entity remits tax; (2) for persons or entities that are otherwise subject to withholding but that may have circumstances such that standard tax computation may result in excess withholding; (3) for individuals and trusts that are residents for part of the taxable year and nonresidents for part of the taxable year; and (4) by which an entity may request alternative withholding arrangements. Requires the daily pari-mutuel breakage on wagers to be paid to the department, instead of the auditor of state, for deposit in the appropriate breed development fund. Requires a utility provider to maintain records sufficient to document each one to one meter change. Allows a person to request that the department reissue an exemption certificate with a new meter number in the event of a one to one meter change. Removes duplicate provisions regarding electronic filing requirements for sales tax and withholding tax remittance. Removes certain unnecessary information currently required for employer withholding tax reporting forms. Specifies that the penalty provisions in current law for failure to make a payment by electronic funds transfer also apply to a failure to make a payment by any other electronic means. Clarifies that an individual's estimated income tax filing and payment requirements include local income taxes. Clarifies the penalty calculation for failure to make estimated tax payments, including estimated utility receipts tax and financial institutions tax payments. Provides that a taxpayer may elect to claim a tax credit against the taxpayer's Indiana adjusted gross income tax liability for the amount of tax that is imposed in a foreign country but not due from the taxpayer under the laws of that foreign country until a tax year after the tax year in which the income subject to the foreign country's tax is included in the taxpayer's Indiana adjusted gross income (provides for retroactive application to tax years beginning after December 31, 2016). Sets a floor on the periodic change in the gasoline tax and the special fuel tax rates each year of not less than the rates in the preceding year. Provides that the fee to register a trailer that is registered under the International Registration Plan (IRP) shall be prorated based on the Indiana mileage percentage of the registrant's trucks and tractors registered under the IRP. Allows the department to release the name and business address of a person that is issued a retail merchant's certificate for the purpose of reporting the status of the person's certificate. Provides that the provision in current law requiring an out-of-state merchant to collect sales tax on retail transactions made in Indiana if certain threshold conditions are met extends to the following: (1) The waste tire management fee. (2) The fireworks public safety fee. (3) The prepaid wireless service charge. Provides that a township trustee casts the deciding vote to break a tie vote in the netownship board, except for a tie vote on increasing the township trustee's compensation. Makes a clarifying change to redevelopment tax credit provisions. Delays the expiration of provisions providing that a local income tax council for a county with a single voting bloc must vote as a whole in order to exercise its authority to increase (but not decrease) a local income tax rate in the county.

Specifies that it is the policy of the state to recognize the parenting rights of a parent regardless of whether the parent has a disability. Provides that the right of a person with a disability to parent the person's child may not be denied or restricted solely because the person has a disability. Provides that: (1) a court, in: (A) considering the appointment of a person as a guardian; (B) hearing an action to modify custody or an action to determine or modify parenting time; or (C) determining whether to grant a petition for adoption; and (2) the department of child services, in determining whether to grant a person a license to operate a foster family home; may not discriminate against, and shall take into consideration the provision of reasonable accommodations to, a person with a disability.

Establishes the: (1) student learning recovery grant program; and (2) student learning recovery grant program fund (fund). Provides that, to be eligible to receive a grant, an eligible entity must develop and submit a student learning acceleration plan (plan). Establishes requirements for a plan and certain information reporting requirements for those eligible entities that are awarded a grant. Requires, before November 1, 2021, and November 1, 2022, the department of education to prepare and submit a report to the interim committee on education. Appropriates to the fund from the state general fund for the purposes of the program $150,000,000 for the 2021 state fiscal year.

Adds a superior court in Hamilton County. Provides that the first judge of Hamilton superior court No. 7 shall: (1) be elected at the November 2022 general election; (2) take office January 1, 2023; and (3) serve a term of six years. Allows the judges of the Decatur circuit and superior courts to jointly appoint a magistrate to serve the Decatur County courts. Allows the judges of the Huntington circuit and superior courts to jointly appoint a magistrate to serve the Huntington County courts. Allows the judge of the Lake superior court division No. 4 to appoint a magistrate to serve the Lake superior court division No. 4. Allows the Marion County superior courts to appoint 27 full-time magistrates after December 31, 2021, not more than 14 of whom may be from the same political party. Removes the sixth circuit court in Delaware County. Provides a full-time magistrate for Hancock County.

A CONCURRENT RESOLUTION recognizing Hoosier Direct Support Professionals.

A CONCURRENT RESOLUTION memorializing Vernon Jordan.

A CONCURRENT RESOLUTION memorializing Irv Cross.