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the department of state revenue (department) shall only accept payment of employer withholding taxes that are made or withdrawn directly from the business account of the employer that is liable for withholding and remitting the tax.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 Prohibits the department from accepting payment of employer withholding taxes that are made or withdrawn from the account of a third party withholding agent, or otherwise remitted by a third party withholding agent, on behalf of an employer, except in the case of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employer's Form WH-1 report is received by the department; and (2) the date on which the department has automatically withdrawn any amount of tax from the employer's business account.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.
Sponsored bills
Authorizes the town of Clarksville to adopt a town food and beverage tax. Provides that the tax rate may not exceed 1%. Provides that money received from the tax shall be distributed by the treasurer of state to the town of Clarksville. Specifies the uses to which receipts from the food and beverage tax may be applied.
Authorizes a county fiscal body to adopt an ordinance to provide a credit against property tax liability for qualified individuals. Defines a "qualified individual" for purposes of the credit. Provides that the ordinance may designate: (1) all of the territory of the county; or (2) one or more specific geographic territories within the county; as an area in which qualified individuals may apply for the credit. Provides that the credit amount is equal to the amount by which property taxes on the property increased by more than 2% from the prior year. Requires a qualified individual who desires to claim the credit to file a certified statement with the county auditor. Provides that the county auditor shall apply the credit in succeeding years after the certified statement is filed unless the auditor determines that the individual is no longer eligible for the credit or the county fiscal body rescinds the ordinance. Provides a penalty for wrongly receiving the credit that is the same as the penalty for wrongly receiving the homestead standard deduction.
Provides that in order for a precinct committeeman or a precinct vice committeeman (exercising the precinct committeeman's proxy) to participate in a caucus to fill a vacancy, the committeeman or vice committeeman must be entitled to vote for the office for which a successor is to be selected in the caucus. Makes a technical correction.
Allows for an employee who is reporting misconduct concerning the execution of a public contract to make an oral report or a report by electronic mail. (Current law requires that such a report be in writing.) Requires that, if an employee makes an oral report, the person to whom the report is made must memorialize the oral report to written form not less than 30 days after the date the person receives the oral report and shall send a copy of the written report to the employee making the oral report if the employee's identity is known.
Removes the requirement that rules adopted by the state department of health, in consultation with the department of veterans' affairs, include patient health improvement as a condition for approval of payment for treatment under the hyperbaric oxygen treatment pilot program (pilot program). Removes the requirement that the state department of health receive pretreatment and posttreatment evaluation documentation as a condition for approval of payment for hyperbaric oxygen treatment. Requires that rules adopted by the state department of health concerning the pilot program not include criteria requiring patient health improvement as a condition for approval of payment for treatment.
Authorizes the Indiana department of transportation to establish an automated traffic control system pilot program to enforce highway worksite speed limits. Provides that a worksite speed limit violation recorded by an automated traffic control system may not be assessed a civil penalty unless the violation is at least 11 miles per hour above the established worksite speed limit. Replaces the term "work zone" with "worksite" throughout the relevant statutes.
Grants the attorney general authority to appoint a special prosecutor to prosecute certain crimes if the county prosecuting attorney refuses as a matter of policy to prosecute those crimes. Establishes a procedure for the attorney general to appoint a special prosecutor, and requires the county to reimburse the attorney general for expenses incurred in the appointment. Provides that the state is not required to reimburse a prosecuting attorney for expenses incurred in an connection with the appointment of a special prosecutor.
A CONCURRENT RESOLUTION encouraging education and the use of Safe Haven Baby Boxes in Indiana.
A CONCURRENT RESOLUTION honoring Beverly Brown upon her retirement from the Indiana Senate.