Sen. Jeff Raatz

Provides that the fiscal body of a county may adopt an ordinance to establish a property tax amnesty program and require a waiver of interest and penalties added before January 1, 2020, on delinquent taxes and special assessments on real property in the county if: (1) all of the delinquent taxes and special assessments on the real property were first due and payable before January 1, 2020; and (2) before May 1, 2021, the taxpayer has paid all of these delinquent taxes and special assessments and has also paid all of the taxes and special assessments that are first due and payable after December 31, 2019. Requires the waiver of interest and penalties in these circumstances, notwithstanding any payment arrangement entered into by the county treasurer and the taxpayer. Provides that the waiver of interest and penalties under a program shall not apply to interest and penalties added to delinquent property tax installments or special assessments on real property that was purchased or sold in any prior tax sale.

A CONCURRENT RESOLUTION urging the creation of a Medal of Honor Memorial Highway in Indiana.

Provides that a school's or school corporation's category or designation of school or school corporation performance assigned by the state board of education for the 2018-2019 school year may not be lower than the school's or school corporation's category or designation of school or school corporation performance for the 2017-2018 school year. Provides that a school's or school corporation's category or designation of school or school corporation performance assigned by the state board of education for the 2019-2020 school year is the higher of the school's or school corporation's: (1) category or designation of school or school corporation performance assigned for the 2018-2019 school year; or (2) category or designation of school or school corporation performance for the 2019-2020 school year. Provides that consequences for school improvement do not apply for the 2018-2019 or 2019-2020 school years. Provides that ILEARN program test scores or a school's category or designation of school improvement for the 2018-2019 or 2019-2020 school year may not be used by a school corporation as part of an annual performance evaluation of a particular certificated employee unless the use of the ILEARN program test scores or a school's category or designation of school improvement would improve the particular certificated employee's annual performance rating.

Defines the term "yard improvements" in connection with the assessment of a golf course. Requires the department of local government finance to annually establish uniform income capitalization rates to be used for golf course assessments. Specifies information assessing officials are required to use in determining average net operating income.

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.

A CONCURRENT RESOLUTION recognizing Mr. Philip Stevenson and his retirement as superintendent of Centerville-Abington Community Schools.

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.

Establishes additional circumstances for which a school corporation may provide supplemental payments to teachers in excess of the salary specified in the school corporation's compensation plan. Provides that a teacher rated improvement necessary in the teacher's annual performance evaluation is eligible to receive a partial raise or increment. (Current law provides that such a teacher may not receive a raise or increment.) Relocates provisions regarding supplemental payments for teachers.

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.

Requires the department of education to do the following: (1) Evaluate teacher training requirements in Indiana. (2) Prepare a report that includes recommendations for: (A) streamlining, combining, and reducing, as applicable, the teacher training requirements in Indiana; (B) the possibility of including teacher training requirements in teacher preparation programs; and (C) requiring, as appropriate, the completion of teacher training requirements in conjunction with the renewal of teacher licenses. (3) Not later than October 1, 2020, submit the report to the general assembly.