Adds three members to the development board of the northwest Indiana regional development authority. Specifies that the open door law and access to public records act apply to a regional development authority and the authority's governing board.
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 Removes outdated references to the gross income tax and adjusted gross income tax.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.
Allows a victim of harassment, human trafficking, intimidation, or invasion of privacy to participate in the address confidentiality program (program) of the office of the attorney general (office). (Currently the law allows only victims of domestic violence, sexual assault, or stalking to participate in the program.) Removes the requirement that a victim must have obtained a protective order to participate in the program. Requires that an applicant to the program provide a description of the applicant's plan to maintain the confidentiality of the applicant's new address. Provides, with certain exceptions, that if a program participant provides written notice to an individual, state or local government agency, business, or other legal entity: (1) the entity shall use the address designated by the office; (2) the entity may not disclose the program participant's address; and (3) if the entity is a landlord, the entity may not display the program participant's name at the protected address. Allows the office to revoke a person's participation in the program or deny an applicant's application if the person: (1) uses or intends to use the program in furtherance of a crime; (2) knowingly misrepresents in a fraudulent manner any information the program participant or applicant provides to the program; or (3) is unable or unwilling to maintain the confidentiality of the program participant's or applicant's address. Establishes the circumstances under which a program participant's address may be disclosed in a court proceeding and requires the court to issue an appropriate order to limit any further disclosure. Repeals a statute providing that a program participant who provides false information on a program application commits perjury.
Extends the date by which public schools, including charter schools, and accredited nonpublic schools must provide age appropriate research and evidence based or research or evidence based instruction on child abuse and child sexual abuse to students. Provides that, beginning July 1, 2021, the department of workforce development must implement a new Indiana career explorer program (program). Establishes requirements for the program. Requires the department of workforce development to issue, not later than December 31, 2020, a request for proposals regarding the part of the program that includes educational and career assessments or tools. Amends grade levels to which certain career exploration models and career preparation models apply. Removes provisions regarding a pilot program for instruction in and use of the Indiana career explorer program and standards. Requires the department of education (department) to prepare and submit an annual report to the state board of education, general assembly, and commission for higher education regarding certain computer science metrics. Requires the department to post the report on its Internet web site.
Provides that a city shall pay for the care of a police officer or firefighter who suffers an injury while performing the person's duty or while the person is on duty or who contracts illness caused by the performance of the person's duty.
Requires the board of firefighting personnel standards and education to establish best practices to improve safety and health outcomes for firefighters. Establishes the best practices fund for the purpose of providing matching grants to political subdivisions and volunteer fire departments to purchase equipment and other gear to implement best practices. Provides that the worker's compensation rating bureau of Indiana may recommend a premium or rate discount toward worker's compensation insurance to political subdivisions and volunteer fire departments that implement best practices.
Establishes the Indiana behavioral health commission (commission). Specifies the membership of the commission. Requires the commission to prepare: (1) an interim report not later than October 1, 2020; and (2) a final report not later than October 1, 2022. Specifies the issues and topics to be discussed in the commission reports. Requires commission reports to be issued to the following parties: (1) The governor. (2) The legislative council. (3) Any other party specified by the commission chairperson. Requires commission reports to be issued in an electronic format. Abolishes the commission on December 31, 2022. Defines certain terms. Makes conforming amendments.
Provides that a member of the public employees' retirement fund (PERF), the Indiana state teachers' retirement fund (TRF), or the legislators' defined contribution plan who meets certain age and service requirements may withdraw all or part of the amount in the member's annuity savings account without consequence to the member's pension benefit under the fund and without separating from a covered position. Removes the requirement that a member of PERF, TRF, or the legislators' defined contribution plan wait 30 days after separating from a covered position to withdraw an amount from the member's annuity saving account. Provides that the board of trustees of the Indiana public retirement system may offer members an alternative option for the payment of the member's retirement benefits that does not include a minimum benefit option. (The introduced version of this bill was prepared by the interim study committee on pension management oversight.)
Defines "protection order records" and requires companies that provide background checks to periodically review their records and remove records relating to expunged protection orders (in the same manner as expunged convictions are removed). Permits a person to expunge protection order records in connection with the denial of an ex parte petition for a protection order. Provides that if a court reduces a Class D or Level 6 felony to a misdemeanor, the five-year waiting period for expungement begins on the date of the felony conviction and not on the date the felony was converted to a misdemeanor. Provides that, if a person whose records have been expunged seeks employment with a law enforcement agency or a probation or community corrections department, the law enforcement agency or the probation or community corrections department may: (1) inquire about the person's expunged records; and (2) refuse to employ the person. Specifies the procedure to expunge records of a collateral action entered in a different county than the county which issued the expungement order.
Defines "child victim" as a child less than 16 years of age who is the victim of a sex offense, and specifies that a child victim has the right to confer with a representative of the prosecuting attorney's office before being deposed. Repeals and replaces the current statute concerning the deposition of a child with a new statute that provides that a defendant may only depose a child victim if the prosecuting attorney agrees to the deposition or if a court authorizes the deposition. Establishes a procedure for a court to use to determine whether to authorize the deposition of a child victim, and to specify the manner in which the deposition may be conducted. Provides that an order authorizing the deposition of a child must expressly prohibit the presence of the person accused of committing the offense against the child unless certain conditions apply and the presence of the accused is necessary to preserve the person's rights under the United States or Indiana constitution. Makes conforming amendments.
