Requires each local unit that imposes a food and beverage tax to annually report information concerning distributions and expenditures of amounts received from the food and beverage tax. Provides that food and beverage taxes currently authorized under IC 6-9 and that do not otherwise contain an expiration date (other than the stadium and convention building authority food and beverage tax and the historic hotels food and beverage tax) shall expire on the later of: (1) January 1, 2045; or (2) the date on which all bonds or lease agreements outstanding on May 7, 2023, are completely paid. Requires each local unit that imposes a food and beverage tax that is subject to the expiration provision to provide to the department of local government finance (department) a list of each bond or lease agreement outstanding on May 7, 2023, and the date on which each will be completely paid. Requires the department to publish the information on the gateway website. Declares the intention of the general assembly to only authorize local units to impose new food and beverage taxes based on specified criteria.
Sponsored bills
A CONCURRENT RESOLUTION recognizing the Indiana Legislative Youth Advisory Council.
A CONCURRENT RESOLUTION urging the Congress of the United States to permanently extend the Tax Cuts and Jobs Act of 2017.
A SENATE RESOLUTION to honor Mary Lemieux for her years of service as a doorkeeper for the Indiana Senate.
A SENATE RESOLUTION honoring Senator Michael Griffin for his service to the Indiana Senate and the constituents of Senate District 1.
Allows a credit against a qualified taxpayer's state tax liability in an amount equal to either 25% or 30% of the qualified taxpayer's qualified expenses related to the rehabilitation of a qualified historic structure. Provides that, for a qualified taxpayer that is tax exempt under Section 501(c)(3) of the Internal Revenue Code, the credit is equal to 30% of the qualified taxpayer's expenses. Provides that the credit is transferrable and may be carried forward for 10 years, but may not be carried back.
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.
Provides that, after June 30, 2023, the department of state revenue shall deposit all property tax amounts collected that are derived from indefinite-situs distributable property of railcar companies in the state treasury for credit to the state general fund. Makes changes to the property tax credit amounts for railroad car maintenance and interest. Provides that property tax credits for railroad car maintenance and interest expire on January 1, 2036.
Establishes the Indiana heritage commerce district program. Permits a municipality with a population of not more than 50,000 and that has been designated as an Indiana main street program area for not less than two years to establish a heritage commerce district. Establishes the heritage commerce district fund. Provides that the office of community and rural affairs may make grants not exceeding $500,000 annually to qualified districts. Provides that grant applicants must provide local matching funds. Specifies sources from which a grant applicant may solicit and accept local matching funds for purposes of a grant. Makes an appropriation.