Sen. Dennis Kruse

A CONCURRENT RESOLUTION memorializing Irv Cross.

Requires the state board of education (state board) to adopt administrative rules to allow an organization to provide credit under a Core 40 curriculum model for alternative programs in which students obtain credit counting toward the student's graduation requirements from nonschool educational experience that applies or incorporates content area knowledge in lieu of a required or elective course in the Core 40 curriculum model.

Increases the maximum amount of covered taxes that may be captured in the Allen County PSCDA from $3,000,000 to $5,000,000. Provides for distribution of the covered taxes in the Allen County PSCDA as follows: (1) The first $2,600,000 to the Allen County War Memorial Coliseum. (2) The next $400,000 to the Allen County-Fort Wayne capital improvement board (board) for the Grand Wayne Center. (3) The remaining amount to the board to be split evenly between the Allen County War Memorial Coliseum and the Grand Wayne Center. Specifies the termination date of the Allen County PSCDA. Provides that the Evansville PSCDA (which is currently expired) is renewed beginning after June 30, 2021, for an additional 20 years, including the addition of the downtown convention center hotel to the Evansville PSCDA. Provides that the South Bend PSCDA (which is currently expired) is renewed beginning after June 30, 2021, for an additional 20 years, including the addition of three downtown hotels, the Howard Park event center, and facilities located at the Indiana University South Bend campus to the South Bend PSCDA. Provides that the maximum amount of covered taxes that may be captured in the renewed South Bend PSCDA is $2,000,000 per year. Revises the expiration date for the PSCDA chapter.

Provides that before an individual can access an application that is submitted in an electronic format using a module of the computerized list, the individual must provide either the individual's Indiana driver's license number or the last four digits of the individual's Social Security number.

Requires a first time examination candidate for the certified public accountant (CPA) examination to have at least 120 semester hours of college education that includes an accounting concentration or equivalent. Requires a candidate for an initial issuance of a CPA certificate to have at least 150 semester hours of college education or equivalent and a baccalaureate or higher degree from a college or university that must include an accounting concentration or equivalent. Postpones the expiration of a noncode SECTION that was enacted in 2020 and that requires the board of accountancy to adopt certain administrative rules concerning the CPA examination. Voids a section of the administrative rules of the board of accountancy concerning the CPA examination and temporarily replaces that section of the rules with a noncode provision that: (1) allows the successor to the Uniform CPA examination to be administered to CPA candidates; and (2) eliminates the requirement that the four sections of the examination administered to CPA candidates be the four sections specified in the voided administrative rule section.

Provides that sudden cardiac arrest information sheets currently required to be provided by each school corporation, charter school, or state accredited nonpublic school to a parent of an applicable student must include: (1) the nature and warning signs of sudden cardiac arrest; and (2) information about electrocardiogram testing. Adds definition of "applicable student". Makes changes to the definition of "athletic activity". Provides that the department of education (department) must maintain guidelines, information sheets, or forms on the department's Internet web site. Provides that, if an applicable student is suspected, as determined by a game official, coach from the student athlete's team, certified athletic trainer, marching band leader, physician assistant, advanced practice registered nurse, licensed physician, or other official designated by the student athlete's school entity, of experiencing a symptom of sudden cardiac arrest in a practice for an athletic activity or in an athletic activity, the applicable student shall be removed from practice or play at the time that the symptom is identified. (Current law provides that, if a student athlete is suspected of experiencing a symptom of sudden cardiac arrest in a practice for an athletic activity or in an athletic activity, the student athlete shall be removed from practice or play at the time that the symptom is identified.) Allows a licensed athletic trainer, physician assistant, or advanced practice registered nurse to evaluate whether an applicable student is experiencing a symptom of sudden cardiac arrest. Requires that an applicable student may not return to practice or play until the coach, marching band leader, or other official designated by the applicable student's school entity has: (1) provided information to the applicable student's parent about sudden cardiac arrest; and (2) received verbal permission from a parent of the applicable student that the applicable student may return to practice and play. Requires a coach, marching band leader, or certain other leaders, in a manner and frequency determined by the state board of education, to complete the sudden cardiac arrest training course offered by a provider approved by the department. Provides that a coach, marching band leader, and certain other extracurricular activity leader who completes the course and provides coaching or other leadership services in good faith is not personally liable for damages in a civil action as a result of a sudden cardiac arrest incurred by an applicable student participating in an athletic activity for which the coach, marching band leader, or other leader provided coaching or leadership services, except for an act or omission by the coach, marching band leader, or other extracurricular activity leader that constitutes gross negligence or willful or wanton misconduct. Makes technical corrections (a legal guardian is included in the definition of a parent in IC 20).

Provides that a taxpayer, upon appealing the assessment of certain commercial real property, must provide information concerning the actual construction costs for the commercial real property. Provides that if a taxpayer does not provide information concerning the actual construction costs for the commercial real property before the hearing scheduled by the county property tax assessment board of appeals (board of appeals) regarding the assessment of the commercial real property, the appeal may not be reviewed until all the information is provided. Provides that if a taxpayer has not provided all relevant and reasonably available information concerning the actual construction costs of the commercial real property under appeal within 10 days before the scheduled hearing by the board of appeals, the appeal is deemed void for that assessment year and may not be refiled or appealed. Provides that a county fiscal body may adopt an ordinance to provide that the county assessor be reimbursed for legal costs (in addition to other specified costs under current law) incurred by the county assessor in defending an appeal that is uncommon and infrequent in the normal course of defending appeals. Provides that the fiscal body of a county may adopt an ordinance to establish a property tax amnesty program and require a waiver of interest and penalties added before January 1, 2021, on delinquent taxes and special assessments on real property in the county if: (1) all of the delinquent taxes and special assessments on the real property were first due and payable before January 1, 2021; and (2) before November 1, 2022, the taxpayer has paid all of these delinquent taxes and special assessments and has also paid all of the taxes and special assessments that are first due and payable after December 31, 2020. Requires the waiver of interest and penalties in these circumstances, notwithstanding any payment arrangement entered into by the county treasurer and the taxpayer. Provides that the waiver of interest and penalties under a program shall not apply to interest and penalties added to delinquent property tax installments or special assessments on real property that was purchased or sold in any prior tax sale.

A CONCURRENT RESOLUTION congratulating the Leo High School boys basketball team on being named the 2021 Indiana High School Athletic Association ("IHSAA") Class 3A runner-up.

A CONCURRENT RESOLUTION recognizing Surety Community Ladies Center for their compassionate, life-affirming services to the communities of Richmond and Wayne County, Indiana.

A SENATE RESOLUTION urging the legislative council to assign to an appropriate interim study committee the topic of examining barriers to competitive, integrated employment for individuals with disabilities.