Sen. Dennis Kruse

Provides that if a public safety officer enters a deferred retirement option plan (DROP) for the public safety officer's respective pension plan and the public safety officer dies before the public safety officer's DROP exit date, the benefit options for the public safety officer's survivors are made similar, as applicable, to the DROP disability benefit options in: (1) the DROP applicable to the state excise police, gaming agent, gaming control officer, and conservation enforcement officers' retirement plan; and (2) the DROP applicable to the 1925 police pension fund, the 1937 firefighters' pension fund, the 1953 police pension fund (Indianapolis), and the 1977 police officers' and firefighters' pension and disability fund.

Removes references to an out-of-state merchant's collection of the state use tax. (Under current law, an out-of-state merchant is required to collect the state gross retail tax (not the use tax) on retail transactions made in Indiana if certain threshold conditions are met.) Makes clarifying and technical changes to the definitions of "bundled transaction", "unitary transaction", and "gross retail income" in the sales tax statute, and "adjusted gross receipts" in the sports wagering statute. Removes outdated references to the gross income tax and adjusted gross income tax. Makes a technical correction in the gasoline use tax statute. Changes the definition of "Internal Revenue Code" in the adjusted gross income tax law to mean the Internal Revenue Code of 1986 as amended and in effect on January 1, 2020. Clarifies the allowable state income tax deductions and credits for a married individual filing a separate return. Requires a payor of prize money to an initial recipient in connection with a racing event at a qualified motorsports facility to withhold adjusted gross income tax from the payment of the prize money. Provides that a taxpayer is entitled to claim a historic rehabilitation tax credit granted for a year other than the year in which the preservation or rehabilitation of the historic property was performed and certification provided, notwithstanding the expiration of the historic rehabilitation tax credit chapter on January 1, 2019, and the cap on the amount of credits allowed in a state fiscal year beginning after June 30, 2016. Defines "loans arising in factoring" under the financial institutions tax statute. Specifies the duties of the motor carrier service division of the department of state revenue (department). Removes obsolete provisions related to transporting gasoline or special fuel. Eliminates a redundant penalty provision for failure to file a quarterly motor carrier fuel tax report (this penalty is currently assessed and calculated under the penalty provisions of the International Fuel Tax Agreement as set forth in another section of the Indiana Code). Authorizes the department to require a taxpayer to execute a power of attorney for representation of the taxpayer on a form prescribed by the department. Requires each county to periodically submit certain data to the GIS officer. Allows a taxpayer to request a secondary review of adjustments to tax attributes in certain circumstances. Makes clarifying changes to the statute of limitations for tax assessments and tax refunds. Extends the statute of limitations for assessments for certain partners and partnerships. Allows for certain disclosures of a taxpayer's information concerning returns and remittances for a listed tax in connection with the department's online tax system to an individual without a power of attorney. Provides that after a date determined by the department, not later than September 1, 2023, the department may not make disclosures of a taxpayer's information concerning returns and remittances for a listed tax to an individual unless the individual has a power of attorney or is otherwise authorized to receive the information by law. Extends the statute of limitations to allow a refund of state and local income tax with regard to veterans' disability severance payments that were determined to qualify for a refund of federal income tax under the Combat-Injured Veterans Tax Fairness Act of 2016. Revises the penalty provisions related to payments made to the department by a payment instrument on which the department is unable to obtain payment. Expands the functions of the taxpayer rights advocate office within the department. Repeals the state revenue pilot program fund. Provides that any money in the state revenue pilot program fund before its repeal is transferred to the motor carrier regulation fund. Makes conforming changes.

Authorizes a nonprofit agricultural organization to provide health benefit coverage that is: (1) sponsored by the nonprofit agricultural organization or its affiliate; (2) offered only to members of the nonprofit agricultural organization and their families; (3) deemed by the nonprofit agricultural organization to be important in assisting its members to live long and productive lives; and (4) offered in every county in Indiana. Provides that nonprofit agricultural organization coverage is not insurance and is not subject to the regulatory authority of the department of insurance, and that a nonprofit agricultural organization providing health coverage is not engaged in the business of insurance and is not required to obtain a certificate of authority. Provides that an individual may not apply for health coverage provided by a nonprofit agricultural organization until the individual has been a member of the nonprofit agricultural organization for at least 30 days. Mandates that the health coverage cover ambulatory patient services, hospitalization, emergency services, and laboratory services, and provides that the coverage may not be subject to an annual limit of less than $2,000,000 per year. Requires a nonprofit agricultural organization offering health coverage: (1) to annually file with the department of insurance a written, signed opinion of a qualified actuary that the plan reserves of the nonprofit agricultural organization and its affiliate are adequate and conform to the appropriate actuarial standards of practice; and (2) to reinsure all or a portion of its risks. Provides that an individual entering into a health coverage contract with a nonprofit agricultural organization must acknowledge in a signed writing that the coverage: (1) is not considered insurance; and (2) is not subject to the administrative rules of the department of insurance.

Provides that 15 of the professional growth experience points required to renew a practitioner license or accomplished practitioner license may be obtained through one or more of certain professional development experiences. (Current law provides that 15 of the professional growth experience points required to renew a practitioner license or an accomplished practitioner license must be obtained through one or more of certain professional development experiences.) Amends the list of professional development experiences.

Requires the state department of health (state department) to develop forms that provide: (1) that a pregnant woman has a right after a surgical abortion to dispose of the remains by interment or cremation or have the provider dispose of the remains; and (2) that, after an abortion induced by an abortion inducing drug, the pregnant woman will expel an aborted fetus and set forth the disposition policy of the health care facility or abortion clinic concerning the disposition of the aborted fetus, including allowing a pregnant woman to return an aborted fetus to the health care facility or abortion clinic for disposition by interment or cremation. States that a pregnant woman who has an abortion has the right to have the health care facility or abortion clinic dispose of the aborted fetus by cremation or interment and to ask the health care facility or abortion clinic the method of disposition used. Requires the pregnant woman to inform the health care facility or abortion clinic of the pregnant woman's decision for disposition or, in the case of an abortion induced by an abortion inducing drug, whether the pregnant woman will return the aborted fetus to the health care facility or abortion clinic for disposition. Requires the health care facility or abortion clinic to dispose of the returned fetus by cremation or interment. Requires that a burial transit permit that includes multiple aborted fetal remains be accompanied by a log prescribed by the state department containing certain information, except in certain circumstances, about each fetus included under the burial transit permit.

Changes the rural telephone cooperative act to the rural communications cooperative act, allowing the formation of nonprofit cooperative corporations for the purposes of providing telecommunications service and information service, including video service, broadband service, and VOIP service. Makes conforming amendments.

Provides that, upon request by certain youth membership organizations (organization), a public school shall provide, at least one time each school year, a day and time, which may be during the school day as approved by the public school, for the representative of the organization to provide information to students on school property. Requires a public school to conduct expanded criminal history checks of representatives of organizations. Requires, not later than November 1, 2022, and not later than November 1 each year thereafter, the department of education (department) to report to the general assembly information regarding the pass rate of students who took the naturalization examination and post the pass rate on its Internet web site. Establishes the high school equivalency pilot program (program) for Richmond Community Schools, MSD Washington Township Schools, and MSD Warren Township Schools. Allows a student who has completed less than 50% of the required number of credits necessary to graduate upon entering their fourth year of high school to participate in the program to earn a high school equivalency. Provides that a student who participates in the program may not be counted in a school's graduation rate. Allows a school corporation to contract with adult education providers to provide services under the program if the adult education providers meet certain requirements. Requires a participating school corporation to pay for the program from its budget or through gifts, donations, bequests, grants, and funds from any other source. Requires the school corporation to hold a public meeting to discuss the source of the funds. Provides that an eligible student enrolled in a school corporation may not be a student in an adult education center or adult high school. Requires participating school corporations to report to the general assembly concerning the program. Urges the legislative council to assign to an appropriate study committee for study during the 2020 interim the topic of whether, and in what form, the state should encourage robotics classes and clubs for students in kindergarten through grade 12. Requires that the department of workforce development ensure that the high school equivalency test is administered under certain conditions and by certain vendors. Makes conforming amendments.

Provides that INDOT shall not issue a permit for construction or alteration of an energy facility that will result in a structure that is more than 200 feet above ground level at its site unless the applicant for the permit submits to INDOT documentation of a formal review by the Clearinghouse of the proposed construction or alteration indicating: (1) that the formal review resulted in a determination that the construction or alteration will not have an adverse impact on military operations and readiness; or (2) that: (A) the formal review resulted in a determination that the proposed project will have an adverse impact on military operations and readiness; and (B) the applicant has either resolved the adverse impact to the satisfaction of the United States Department of Defense or entered into a mitigation agreement with the United States Department of Defense to mitigate the adverse impact. Provides that a person that is a public use airport owner or operator has standing to obtain judicial review or to intervene in a proceeding for judicial review of a zoning decision that may have a negative impact on the safety of civilian or military flight operations to or from the airport.

Provides that the department of education (department) must submit any guidance or recommendation to a school corporation or school that attempts to affect in any manner based on statewide assessment accommodations which instructional methods are included or excluded from the student's special education plan or program to the state board of education (state board) for approval. Provides that the department shall, to the extent permitted under federal law, provide the same text-to-speech, screen reader, or human reader and calculator accommodations to a student in grades 6 through 12 on every section of the statewide assessment program if that accommodation is provided as part of the student's special education plan or program. Provides that the state board, in consultation with The Arc of Indiana and the Indiana Council of Administrators of Special Education (ICASE), shall consult with one or more individuals who specialize in special education as part of the state board's oversight of the development and implementation of the Indiana's Learning Evaluation Assessment Readiness Network (ILEARN) program. Provides that a student's score on the statewide assessment may not be the primary factor or measure used to determine whether a student is eligible for a particular course or program. Establishes the Indiana standards and assessment accommodation task force to review: (1) the accommodations provided for by Indiana's statewide assessment to determine if appropriate accommodations are available to accurately measure a student's learning; and (2) the possibility of separating the academic standard of reading comprehension into a separate reading academic standard and a comprehension academic standard. Provides that the department, in consultation with The Arc of Indiana and ICASE, shall develop a notice for parents of certain students with disabilities that informs a parent that the student is not allowed to use certain accommodations on all or part of the statewide assessment. Provides that, not later than February 1, 2021, and not later than February 1, 2022, each public school, including each charter school, and each accredited nonpublic school shall do the following: (1) Provide the notice to the parent during the annual review of the student's special education plan or program. (2) If the parent does not attend the annual review, provide the notice to the parent by certified mail or personal delivery. (3) Discuss and determine, at the annual review of the student's special education plan or program in which a parent of the student participates, whether the student may be eligible to opt out of any applicable section of the statewide assessment. Provides that at least one member of the state board shall be a practicing licensed special education teacher or special education director at the time the member is appointed.

Allows a county agricultural extension educator (educator) serving on a county plan commission or an area plan commission who is not a resident of the county to continue to serve on the county plan commission or area plan commission until: (1) October 1, 2020; or (2) the date set forth in a county legislative body ordinance that is after October 1, 2020, and not later than October 1, 2021. Provides that an educator who is not a resident of the county shall serve the county plan commission or area plan commission in a nonvoting advisory capacity. Provides that the county surveyor's designee must be a resident of the county to serve on the county plan commission or area plan commission. Requires a person appointed to a plan commission to fill a vacancy or to serve as an alternate member to meet the same requirements as the member the person is appointed to replace.