A SENATE RESOLUTION recognizing the humanitarian efforts of St. Jude Children's Research Hospital for the Supporting Action For Emergency Responses (SAFER) Ukraine program.
A CONCURRENT RESOLUTION honoring the late Governor Joe Kernan and urging the Indiana Department of Administration to place a memorial bust of Governor Kernan within the State Capitol.
Amends the: (1) definition of "eligible student" for purposes of eligibility under the Indiana education scholarship account program (program); (2) definition of "qualified expenses" under the program to include additional items, including computer hardware or other technological devices, and remove certain in-person requirements; (3) grant amount that an eligible student may receive under the program; and (4) date by which a parent or emancipated student must open an education scholarship account to participate in the program. Provides that the treasurer of state shall accept applications July 1 through June 30 of each year for the immediately following school year. (Current law requires applications to be submitted for an eligible student not later than September 1 for the immediately following school year.) Establishes requirements regarding using grants under the program for computer hardware or other technological devices. Provides that at least 50% of the total number of grants awarded each school year must be awarded to students with a disability who require special education and for whom an individualized education program, service plan, or choice special education plan has been developed.
Requires the Indiana department of health (state department) to release to certain individuals, upon request, a scannable bar code, QR code, or similar code (code) linked to a document that contains the individual's information from the immunization data registry. Requires the state department to provide the code to the individual not later than 14 days from a request by the individual.
Adds an investigator for the inspector general to the list of: (1) public safety officers whose relative receives a special death benefit if the officer dies in the line of duty; and (2) employees who may qualify for a presumption of disability or death in the line of duty.
Provides a credit against an individual's homestead property tax liability equal to the amount by which the property tax liability increases by more than 10% from the prior year. Requires the county auditor to apply the credit against an individual's homestead property tax liability without the need to file an application.
Provides for an exemption from the adjusted gross income tax for up to five years for an individual who graduates from a public or private four year college or university if the individual accepts a full-time position of employment in Indiana after graduation. Provides that if an individual leaves a full-time position in Indiana and subsequently accepts another full-time position in Indiana, the exemption carries over for the balance of the five year period. Provides that the department of state revenue shall prescribe a form requiring the Indiana employer to notify the department if the individual leaves employment with the Indiana employer before the end of the five year exemption.
Couples Indiana depreciation provisions with federal depreciation provisions under Section 179 of the Internal Revenue Code.
Repeals provisions added in the 2020 session in HB 1059 that provide 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 in which the cargo trailer or recreational vehicle will be titled or registered. Provides instead that the purchase of a recreational vehicle or cargo trailer that is transported out of Indiana for registration and use in another state or foreign country is exempt from the state gross retail tax regardless of whether the destination state or country provides a similar exemption for Indiana residents.
Repeals the property tax deduction for a surviving spouse of a WWI veteran. Makes certain changes to the qualification requirements and amounts for the deduction for individuals who are at least 65 years of age and the additional credit for certain homesteads. Requires the true tax value of a privately owned wastewater facility to be determined by applying the income capitalization approach. Provides that, if the application of the income capitalization method for an assessment year results in a zero or negative assessment, the privately owned wastewater facility is exempt from property taxation for that assessment year. Makes corresponding changes.
