Sen. Lonnie Randolph

Reinstates a property tax deduction for the rehabilitation of residential property that occurs after December 31, 2020. (Current law limits this deduction to residential rehabilitation occurring before January 2, 2017.) Provides that after December 31, 2020, the deduction applies only to homesteads. Increases the maximum assessed value of the improvements for purposes of the deduction. Amends the definition of "rehabilitation". Removes the scheduled expiration of the deduction. Makes conforming changes.

Defines "private low stakes card game" and provides a defense to certain gambling crimes if the gambling was a private low stakes card game. Defines "cheating" and makes cheating at gambling a Class A misdemeanor, and increases the penalty for the offense based on the gain obtained by cheating. Makes conforming amendments.

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.

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.

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.

Urges the legislative council to assign to an appropriate interim study committee the task of studying pregnancy and childbirth accommodations and the fiscal impact on businesses within Indiana.

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.

Urges the legislative council to assign the issue of liability and insurance coverage for nongovernmental entities that serve at-risk youth to an appropriate interim study committee.

Urges the legislative council to assign to an appropriate interim study committee the task of studying storm water fees.

Requires the state board of education (state board) to approve, for purposes of career and technical education graduation pathways, a career and technical education cluster that allows students to acquire knowledge and skills related to employment in the electric, natural gas, communications, water, and wastewater utility industries. Requires the governor's workforce cabinet (cabinet), in consultation with the state board, department of education, and department of workforce development, to create course sequences for the career and technical education cluster. Provides that, in creating one or more course sequences concerning the utility career cluster, the cabinet shall: (1) consider the impact of course sequences on long term outcomes of students; and (2) prioritize course sequences that lead to high wage, high demand jobs. Provides that certain requirements apply to career clusters approved or amended and course sequences created or amended after July 1, 2020. Requires the cabinet to: (1) collect data each year regarding approved career clusters and course sequences to inform decision making around approving, creating, and amending current and future career clusters and course sequence requirements; and (2) prepare and submit, not later than November 1 of each year, a report to the legislative council regarding the collected data.