Sen. Linda Rogers

Provides an affordable and workforce housing state tax credit against state tax liability to a taxpayer for each taxable year in the state tax credit period of a qualified project in an aggregate amount that does not exceed the product of a percentage between 40% and 100% and the amount of the taxpayer's aggregate federal tax credit for the qualified project. Provides that an eligible applicant must apply to the Indiana housing and community development authority for an award of an affordable and workforce housing state tax credit. Provides that a holder of an affordable and workforce housing state tax credit may transfer, sell, or assign all or part of the holder's right to claim the state tax credit for a taxable year.

A SENATE RESOLUTION honoring Senator Phil Boots upon his retirement from the Indiana Senate.

A SENATE RESOLUTION honoring Senator Erin Houchin upon her retirement from the Indiana Senate.

Removes the sunset provision for pro bono legal service fees.

Creates a procedure to establish a community infrastructure improvement district (district). Specifies that the procedure added by the bill allowing for the establishment of a district does not authorize the unit to establish a district that overlaps with an economic improvement district. Requires a petition for the establishment of a district to include a rate and methodology report. Specifies the contents of the report. Specifies the basis upon which benefits accruing to parcels of real property within a district may be apportioned among those parcels. Requires a determination that the aggregate assessments within a district do not exceed 30% of the projected assessed value of property within the district before a legislative body may adopt an ordinance to establish a district. Requires a community infrastructure improvement board (board) to assist the county treasurer in order to make certain specified determinations and designations regarding annual assessments within a district. Adds specific provisions that apply to the board's issuance of revenue bonds.

Requires school coaches, assistant coaches, marching band leaders, and extracurricular activity leaders to ensure that an automated external defibrillator (AED) is present at each athletic activity conducted by the individual. Requires the AED to be: (1) located on the premises where the athletic activity occurs; (2) easily accessible; and (3) present for the duration of the athletic activity. Allows two or more athletic activities to share an AED if certain conditions are met. Requires coaches, assistant coaches, marching band leaders, and extracurricular activity leaders to, at each athletic activity, inform all individuals who are overseeing or supervising the activity of the location of the AED. Requires each school corporation, charter school, and state accredited nonpublic school to: (1) ensure that each required AED is properly maintained; (2) develop a response plan for sudden cardiac arrest; and (3) share the response plan with coaches, assistant coaches, marching band leaders, extracurricular activity leaders, and applicable students.

Urges the legislative council to assign to an appropriate interim study committee the topic of availability and affordability of child care in Indiana. Requires the interim study committee to which the topic is assigned to: (1) consider means by which the availability and affordability of child care services in Indiana can be increased; and (2) not later than November 1, 2022, submit to the general assembly a strategic plan for increasing the availability and affordability of child care services in Indiana.

Provides that the appropriation in HEA 1001-2021 for the 2022-2023 state fiscal year to the Indiana department of transportation for the next level connections fund (IC 8-14-14.3) may be used only for projects located on U.S. Highway 30 and U.S. Highway 31 and for other road and bridge infrastructure projects.

Increases the adjusted gross income threshold for an individual at least 65 years of age to obtain a deduction from the assessed value of the individual's real property from $30,000 to $40,000. Increases the threshold for an individual at least 65 years of age filing a joint return from $40,000 to $50,000. Increases the maximum assessed value of the real property from $200,000 to $300,000 to be eligible for the deduction. Provides that an individual is not entitled to a refund for the deduction for any previous year in which the assessed value of the individual's real property would have qualified for the deduction for that year due to a subsequent increase in the assessed value threshold.

A SENATE RESOLUTION honoring Senator Tim Lanane for his years of service to the Indiana State Senate and Senate District 25.