Sen. Jim Tomes

Requires the department of state revenue (department) to provide written notice, by electronic means, to each employer that is registered in the department's online INTIME program and whose employer's Form WH-1 monthly withholding tax report or withholding tax remittance is past due. Requires each payroll service provider to annually register with the department beginning January 1, 2022. Specifies the contents of the annual registration form. Defines "payroll service provider" and "responsible person" for purposes of these provisions. Provides that the department may charge an annual payroll service provider registration fee for purposes of the registration program. Provides that a provider shall be permitted to retain any income generated on business client (client) funds while held in a provider's legal possession pending remittance to authorized payees if the client agreement expressly permits it and the provider complies with certain rules. Provides that a payroll service provider contract must include a provision that specifies that if the payroll service provider fails to deposit or remit a business client's employer withholding taxes when due, and the failure is caused by an error or omission of the payroll service provider and not by the business client, the payroll service provider shall be required to reimburse the business client for the business client's payment of any penalties or interest assessed by the department as a result of the failure. Provides that, if a provider knowingly or intentionally fails to remit taxes withheld, the provider is liable and responsible persons shall be personally liable for such taxes that were withheld and not remitted, along with penalties and interest. Provides that a responsible person of the provider who knowingly or intentionally fails to remit taxes that were withheld commits a Class A misdemeanor, and increases the penalty depending on the amount of taxes that were not remitted. Provides that the liability shall not be construed to relieve the liability of the employer or any person otherwise with a duty to withhold. Provides that the employer's address shall be the address of record with the department for withholding tax purposes and that a payroll service provider may not change the address of record with the department.

Prohibits the state and a political subdivision from imposing restrictions on a religious organization that are more restrictive than the restrictions imposed upon other businesses and organizations that provide essential services to the public. Permits the state or a political subdivision to require a religious organization to comply with a neutral and generally applicable health, safety, or occupancy requirement to the same extent as other organizations, if the requirement is otherwise allowable under Indiana's religious freedom law. Provides that the state, a political subdivision, or an officer or employee of the state or a political subdivision may not restrict the right of the people to worship or to worship in person during a disaster emergency.

A SENATE RESOLUTION declaring that the policy of the State of Indiana is to support the state's sovereign authority to manage, control, and administer its own election laws.

A SENATE RESOLUTION memorializing the victims of the Indianapolis FedEx mass shooting.

Requires the state department of agriculture and the department of natural resources, in consultation with Purdue University, the utility regulatory commission (IURC), agricultural producers, woodland owners, foresters, certain technical experts, the agricultural industry, the forest industry, and environmental and conservation groups, to: (1) study and make findings and recommendations concerning the potential role of the state in a voluntary carbon credit market; and (2) issue a written report to the general assembly. Requires the director of the department of natural resources to designate the operator of the carbon sequestration pilot project (pilot project) before July 31, 2021. Provides that material compliance by the pilot project with a permit for a Class VI carbon dioxide underground injection well is an affirmative defense for the pilot project against certain civil actions or claims. Provides that: (1) a claimant may overcome the affirmative defense by proving actual interference with the use of the property or direct physical injury to tangible property; and (2) recovery by a public utility for any effect of the pilot project on the sources of the utility's public water supply is not prohibited or limited. Defines a "federal phaseout mandate" as any federal statutory or regulatory requirement that: (1) is established after April 20, 2021, by Congress, a federal agency, or a federal executive order; and (2) requires the phaseout or discontinuance of a particular type of electric generating facility, technology, or fuel source. Requires the IURC to consider in the context of: (1) applications for certificates of public convenience and necessity for new generating facilities; and (2) integrated resource planning; the impact of federal phaseout mandates on the estimated useful life of certain generating facilities of an electric utility, including on depreciation expense associated with such facilities.

A CONCURRENT RESOLUTION memorializing Irv Cross.

Prohibits a person who is delinquent in the payment of personal property taxes or is subject to an existing personal property tax judgment from bidding on or purchasing a tract at a tax sale. Prohibits a business entity from bidding on or purchasing a tract at a tax sale when a person who is prohibited from bidding on or purchasing a tract at a tax sale: (1) formed the business entity; (2) joined with another person or party to form the business entity; (3) joined the business entity as a proprietor, incorporator, partner, shareholder, director, employee, or member; (4) becomes an agent, employee, or board member of the business entity; or (5) is not an attorney at law and represents the business entity in a legal matter. Requires a person to acknowledge that providing false information relating to a prohibited bid or purchase is perjury. Creates a new section of code with revised requirements for the forfeiture of a tax sale purchase by an ineligible bidder. Requires a county treasurer, except for in a county containing a consolidated city, to pay all taxes and assessments that accrue on the tract of real estate through the time the record owner is divested of title from the tax sale surplus fund for the tract. Permits a county legislative body to adopt an ordinance prohibiting the assignment of a certificate of sale prior to the issuance of a tax title deed. Adds requirements that must be met within 150 days of the date a court grants a petition to issue a tax deed before a county auditor can issue or record a tax deed.

Allows an occupational therapist to provide occupational therapy services to an individual during a period of not more than 42 calendar days beginning on the day on which the occupational therapist first provides occupational therapy services to the individual. Allows an occupational therapist to provide occupational therapy services to an individual after the 42 day period only if the occupational therapist obtains a referral from, or acts on the order of, a physician, podiatrist, advanced practice registered nurse, psychologist, chiropractor, optometrist, or physician's assistant. Allows an occupational therapist, without a referral or order from a health care provider, to provide: (1) ergonomic or home assessment services; (2) injury or illness prevention education and wellness services; (3) occupational therapy activities provided in an educational setting; or (4) occupational therapy activities that the medical licensing board of Indiana determines to be appropriate to be conducted in a community based environment.

Changes the definition of a "qualified service member" for purposes of eligibility under the military family relief fund (fund). Requires the Indiana veterans' affairs commission (commission) to: (1) develop, adopt, and issue a policy listing the disallowable separation codes of each branch of the armed forces; and (2) review the policy for amendment and adopt any necessary amendments before July 1 of each year. Provides that the department of veterans' affairs (department) may use not more than 10% of the average annual license plate revenue to cover direct costs associated with the marketing and promotion of the military relief fund. Specifies that the department may not use any of the amount for administrative costs, including payroll or any other overhead expenses. Provides that the department may deny an incomplete application for a grant under the fund if all required documentation is not received within 30 days after the date the applicant filed the application. Provides that, if an applicant appeals a denial of tuition and fee exemption benefits (benefits) not later than 15 days before the start of the semester for which the benefits would apply, the commission shall make a reasonable effort to issue a final order before the start of the semester.

A CONCURRENT RESOLUTION adding Indiana Veteran's Administration Medical Centers to the Center for Compassionate Innovation.