Sen. Linda Rogers

Authorizes certain pass through entities to make an election to pay tax at the entity level based on each owner's aggregate share of adjusted gross income. Provides a refundable tax credit equal to the amount of tax paid by the electing entity with regard to the owner's share. Allows a credit for pass through entity taxes that are imposed by and paid to another state. Makes certain changes to provisions that apply to taxpayers who file a combined return for the financial institutions tax. Makes conforming changes for purposes of partnership audit and administrative adjustments.

A CONCURRENT RESOLUTION honoring Indiana 4-H and recognizing February 7, 2023, as Indiana 4-H Day at the Statehouse.

Requires a county auditor to distribute a portion of revenue received from a school corporation's operations fund property tax levy to each: (1) charter school in which students who receive not more than 50% virtual instruction and who have legal settlement in the school corporation attend; and (2) transferee corporation that a transferred student who has legal settlement in the school corporation attends. Phases in the distributions over three years.

Provides that an individual who is an Indiana resident and cannot provide proof of identity and lawful status in the United States may apply for a driving privilege card to obtain driving privileges. Sets forth the requirements to obtain a driving privilege card. Provides that a driving privilege card may not be used as identification for any state or federal purpose other than to confer driving privileges, for the purpose of voting, or to verify employment. Requires an individual who holds a driving privilege card and operates a motor vehicle to verify and continuously maintain financial responsibility on any motor vehicle operated by the individual who holds the driving privilege card in the amount required by law. Provides that the bureau of motor vehicles may not disclose certain information unless presented with a lawful court order or judicial warrant. Requires an applicant for a driving privilege card or driving privilege card renewal to sign up for selective service. Makes conforming amendments. Makes technical corrections.

Requires each local unit that imposes a food and beverage tax to annually report information concerning distributions and expenditures of amounts received from the food and beverage tax. Provides that food and beverage taxes currently authorized under IC 6-9 and that do not otherwise contain an expiration date (other than the stadium and convention building authority food and beverage tax and the historic hotels food and beverage tax) shall expire on the later of: (1) January 1, 2045; or (2) the date on which all bonds or lease agreements outstanding on May 7, 2023, are completely paid. Requires each local unit that imposes a food and beverage tax that is subject to the expiration provision to provide to the department of local government finance (department) a list of each bond or lease agreement outstanding on May 7, 2023, and the date on which each will be completely paid. Requires the department to publish the information on the gateway website. Declares the intention of the general assembly to only authorize local units to impose new food and beverage taxes based on specified criteria.

A CONCURRENT RESOLUTION recognizing the Indiana Legislative Youth Advisory Council.

Requires the family and social services administration (FSSA) to develop a schedule for child care and development fund reimbursement of child care providers under which the highest rate does not differ from the lowest rate by more than 50%. Provides that children who are three years of age are eligible for the On My Way Pre-K program (program). Raises the income eligibility limit for grants under the program to 260% of the federal poverty level, and provides that: (1) a child whose annual household income does not exceed 200% of the federal poverty level is eligible for 100% of the maximum grant amount; (2) a child whose annual household income exceeds 200% of the federal poverty level, but does not exceed 220% of the federal poverty level, is eligible for 75% of the maximum grant amount; (3) a child whose annual household income exceeds 220% of the federal poverty level, but does not exceed 240% of the federal poverty level, is eligible for 50% of the maximum grant amount; and (4) a child whose annual household income exceeds 240% of the federal poverty level, but does not exceed 260% of the federal poverty level, is eligible for 25% of the maximum grant amount. Eliminates provisions regarding limited eligibility for grants under the program. Provides that a parent or guardian of a child who is awarded a grant under the program shall reimburse FSSA the amount of the grant funds that have been distributed to the parent or guardian if the parent or guardian fails to: (1) obtain employment; and (2) start working; within 90 days after the child is enrolled in a prekindergarten program, subject to short term waiver of this requirement under specified circumstances.

A SENATE RESOLUTION to honor Mary Lemieux for her years of service as a doorkeeper for the Indiana Senate.

A CONCURRENT RESOLUTION recognizing the 50th anniversary of the Fischoff National Chamber Music Association.

A SENATE RESOLUTION honoring Senator Michael Griffin for his service to the Indiana Senate and the constituents of Senate District 1.