Requires that the distressed unit appeal board (DUAB) hold a public hearing on the Gary Community School Corporation's current status as a distressed unit before December 31, 2022. Establishes the distressed political subdivision school improvement fund (fund). Provides that DUAB administers the fund. Provides that the following amount of money withheld from the distribution of state tuition support for common school fund obligations of a school corporation that has been designated a distressed political subdivision must be deposited in the fund: (1) For state fiscal years 2021 through 2023, 100% of the money that the state board of finance withholds from the distribution of state tuition support. (2) For state fiscal years 2024 through 2026, 75% of the money that the state board of finance withholds from the distribution of state tuition support. (3) For state fiscal years 2027 through 2030, 50% of the money that the state board of finance withholds from the distribution of state tuition support. Provides that the deposit of withheld state tuition support amounts into the fund ends July 1, 2030. Requires the state board of finance to extend the term of the common school fund obligations to account for the deposits into the fund. Provides that a school corporation that has been designated as a distressed political subdivision may submit a request to DUAB for money from the fund for projects approved by the DUAB after recommendations from the mayor of the city in which the school corporation is located. Provides that the governing body of a school corporation may enter into a public-private agreement for the construction of new school buildings after review of the agreement by the budget committee. Provides that, if the Gary community school corporation sells real property, a building, or other structure owned by the school corporation, the proceeds from the sale must be deposited into the fund.
Sponsored bills
Requires the use of early mediation concerning a dispute between a state agency and a contractor.
Requires the department of state revenue, the state department of labor, the worker's compensation board of Indiana, and the department of workforce development to report before November 1 of each year for three years, beginning November 1, 2020, to the interim study committee on employment and labor for the immediately preceding state fiscal year: (1) the number of employers that each department or the board determined during the immediately preceding state fiscal year improperly classified at least one worker as an independent contractor; (2) the total number of improperly classified workers employed by those employers; (3) the department's or board's calculation of actual revenue not collected or the additional costs to the state that the department or board attributes to the improperly classified workers; (4) the amount of the penalties and interest assessed against those employers by each department or the board, and the amount of the penalties and interest assessed that has been collected; and (5) the classification criteria used by the department to classify workers. Requires that the reports include only information in the form of aggregate statistics and not include information that can be used to identify specific employers or workers.
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.
Amends provisions that allow a certified technology park to capture an additional amount of incremental income taxes once it has reached its limit on deposits to do the following: (1) Increase the annual additional deposit amount from $100,000 to $500,000, and cap the total additional amount that may be captured at not more than $2,000,000. (2) Require a certified technology park to meet certain reporting and performance requirements in order to be eligible to capture the additional amount of incremental income taxes.
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.
Provides a tax credit for a taxpayer that enters into an agreement with the Indiana economic development corporation (corporation) for a qualified investment for development of property located on reclaimed coal mining land. Provides for the assignment of the credit by a taxpayer to certain lessees. Provides that a taxpayer is not entitled to the credit if the corporation determines that the taxpayer has substantially reduced or ceased its operations in Indiana in order to relocate them within the mine reclamation site. Provides that Spencer County is subject to a provision of the area planning law concerning urban areas.
Allows counties to impose an additional local income tax rate to fund the operations of a public transportation corporation and the operations of a rural transportation assistance program if the: (1) voters of the county approve a local public question; and (2) fiscal body of the county adopts an ordinance to impose the additional tax rate. Provides that the rate must be at least 0.1% but not more than 0.25%. Excludes from this provision any county that is eligible to hold a referendum on funding transportation projects under the central Indiana public transportation projects statute.
Provides a property tax deduction to the owner of real property, a mobile home not assessed as real property, or a manufactured home not assessed as real property if: (1) the property is occupied by relative of the owner who is blind or is an individual with a disability; (2) the occupant principally uses the property as the occupant's residence; and (3) the occupant's gross income for the year preceding the year for which the deduction is claimed does not exceed $17,000.
A CONCURRENT RESOLUTION encouraging education and the use of Safe Haven Baby Boxes in Indiana.