Prohibits a professional appraiser or a professional appraisal firm that conducts real property assessments under contract on behalf of the county or township assessor from also being employed under contract as a tax representative of the county or township assessor with regard to a review of an assessment before the county property tax assessment board of appeals (county board) with jurisdiction in that county or the Indiana board of tax review (Indiana board). Prohibits a tax representative, attorney, or law firm from representing a taxpayer in a review of an assessment before the county board or the Indiana board if a conflict of interest exists between the tax representative, attorney, or law firm and the professional appraiser that conducted the property tax assessment that is the subject of review. Provides certain limitations for representing a taxpayer in a review of an assessment beginning after June 30, 2021.
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Provides that the department of state revenue (department) shall only accept payment of employer withholding taxes that are made or withdrawn directly from the business account of the employer that is liable for withholding and remitting the tax. However, provides an exception from the requirement for employers that submit a waiver to the department. Specifies provisions for the waiver. Prohibits the department from accepting payment of employer withholding taxes that are made or withdrawn from the account of a third party withholding agent, or otherwise remitted by a third party withholding agent, on behalf of an employer, except in the case of an employer that has submitted a waiver. Defines "third party withholding agent". Requires each employer that is required to remit withholding taxes to provide to the department an authorization for reoccurring payment of taxes from the employer's business account that is designated by the employer on the department's online INtax system (INtax). Requires the department to automatically withdraw from the employer's business account the amount of tax withholdings that are reported as due and owing on the taxpayer's Form WH-1 report. Requires the department to provide periodic notice to each employer through INtax of: (1) the date on which the employer's Form WH-1 report is received by the department; and (2) the date on which the department has automatically withdrawn any amount of tax from the employer's business account. However, provides an exception from these requirements for employers that submit a waiver to the department.
Prohibits billing a patient who receives emergency services: (1) from an out of network provider; and (2) at specified facilities that are in network; for amounts that exceed the cost paid by the patient's insurance plus any deductibles, copayments, and coinsurance amounts. Requires certain health care providers to provide, upon request from the patient, a good faith estimate to the patient for the cost of care at least five business days before a health care service or procedure is provided. Sets forth requirements of the good faith estimate. Requires the patient to acknowledge in writing receipt of the estimate and indicate whether to proceed with the service or procedure.
Establishes additional circumstances for which a school corporation may provide supplemental payments to teachers in excess of the salary specified in the school corporation's compensation plan. Provides that a teacher rated improvement necessary in the teacher's annual performance evaluation is eligible to receive a partial raise or increment. (Current law provides that such a teacher may not receive a raise or increment.) Relocates provisions regarding supplemental payments for teachers.
Requires the department of child services (department) to prepare a report containing the following information for fiscal years 2018, 2019, and 2020: (1) Information regarding the department's expenditures, categorized according to the case type to which the expenditures are attributable. (2) Any other available information relevant to identifying cost drivers and trends for the department. Requires the department to submit the report, not later than November 1, 2020, to: (1) the members of the interim study committee on fiscal policy; (2) the members of the interim study committee on public health, behavioral health, and human services (study committee); and (3) the legislative council. Before November 1, 2020, requires the department to report to the study committee concerning the department's development, timeline, and implementation of the federal Family First Prevention Services Act. Requires the report to include information on state expenditures and federal funding.
Requires the department of education to do the following: (1) Evaluate teacher training requirements in Indiana. (2) Prepare a report that includes recommendations for: (A) streamlining, combining, and reducing, as applicable, the teacher training requirements in Indiana; (B) the possibility of including teacher training requirements in teacher preparation programs; and (C) requiring, as appropriate, the completion of teacher training requirements in conjunction with the renewal of teacher licenses. (3) Not later than October 1, 2020, submit the report to the general assembly.
Provides the following effective July 1, 2021: (1) Authorizes the Indiana destination development corporation (corporation) to employ a film commissioner. (2) Authorizes the corporation to establish a film and media production incentive program. Requires the corporation, in coordination with the office of management and budget, to provide a report to the interim study committee on fiscal policy concerning: (1) film and media production incentives offered in other states; and (2) a recommendation on the type of incentive that should be offered in Indiana.
Subject to available funding, requires the department of transportation to construct, in locations where practical and necessary, lanes and signs at railroad crossings on state highways.
Requires each political subdivision or other entity that imposes a food and beverage tax to annually report information concerning distributions and expenditures of amounts received from the food and beverage tax. Urges the legislative council to assign to the fiscal policy interim study committee the task of conducting a review of each food and beverage tax statute, including: (1) the purposes for which revenue from each food and beverage tax may be used; and (2) the expiration date of each food and beverage tax, if any.
A CONCURRENT RESOLUTION recognizing Perinatal Palliative Care personnel in Indiana.