Sen. Ryan Mishler

Allows a landlord to apply for assistance from the COVID-19 rental assistance program (program) operated by the Indiana housing and community development authority (authority) on behalf of a tenant who: (1) is at least 30 days overdue on monthly rent; and (2) has not applied to the program. Provides that an amount paid by the program to a landlord is considered to be paid by the tenant. Prohibits a landlord that receives assistance from requiring a tenant to pay the difference between the maximum monthly benefit under the program and the monthly rent under the rental agreement. Requires the authority to provide a tenant with notice of assistance received by a landlord on the tenant's behalf.

Provides that there is a presumption, rebuttable by a preponderance of the evidence, that: (1) joint physical custody is in the best interests of a child; and (2) equally shared parenting time is in the best interests of a child. Provides, for purposes of each presumption, that the presumption does not apply if a parent of the child has requested or been granted a protective order against the other parent on behalf of the child. Amends the factors a court must consider when making a physical custody determination. Requires a court that finds that equally shared parenting time is not in the best interests of the child to order a parenting time schedule that maximizes the time each parent spends with the child without endangering the child's physical health and well-being or significantly impairing the child's emotional health.

Adds several standard provisions to the sports wagering fund. Repeals a provision requiring review by the budget committee of certain agreements or extensions of agreements entered into by the Indiana finance authority or the state. Appropriates money from the state general fund for various projects of Indiana's state educational institutions.

Provides that the interim study committee on courts and the judiciary (committee) shall review, consider, and make recommendations concerning requests for new courts, new judicial officers, and changes in jurisdiction of existing courts in each even-numbered year. Specifies the information that must be provided to the committee with such a request. Provides that in each even-numbered year the committee shall: (1) identify each county in which the number of courts or judicial officers exceeds the number used by the county for a particular year; and (2) determine the number of years in which the number of courts or judicial officers in the county has exceeded the number used by the county. Requires the office of judicial administration to post the required information on its Internet web site. Establishes the Clark circuit courts No. 5 and No. 6, beginning January 1, 2025. Provides for the election of the judges of each of these circuit courts at the November 2024 general election. Establishes the Clark superior courts No. 5 and No. 6. Requires the governor to appoint the judge of each of these superior courts. Provides that each of these superior courts converts to Clark circuit courts No. 5 and No. 6 beginning January 1, 2025. Establishes a sixth circuit court in Delaware County. Removes the requirement that Delaware circuit courts No. 4 and No. 5 each have a standard small claims and misdemeanor docket. Establishes a third superior court in Marshall County. Allows the judges of the Gibson superior court and Gibson circuit court to jointly appoint a magistrate to serve the Gibson County courts. Allows the judges of the Hamilton circuit and superior courts to jointly appoint an additional magistrate to serve the Hamilton County courts. Allows the judges of the Jennings circuit and superior courts to jointly appoint a magistrate to serve the Jennings County courts. Requires the Indiana criminal justice institute to: (1) collect data concerning rates of rearrest of defendants released with and without money bail; and (2) submit an annual report containing the information collected to the legislative council. Urges the legislative council to assign to the committee the topic of giving mutual full faith and credit to judgments and orders of a tribal court of a federally recognized Indian tribe.

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.

Requires a pharmacy benefit manager to obtain a license issued by the department of insurance and sets forth requirements of the pharmacy benefit manager. Provides for the commissioner of the department of insurance to adopt rules to specify licensure, financial and other standards, and reporting requirements that apply to a pharmacy benefit manager. Sets forth requirements and prohibitions of a pharmacy benefit manager. Allows a party that has contracted with a pharmacy benefit manager to request an audit of compliance at least one time per year. Makes violations of the chapter concerning pharmacy benefit managers an unfair or deceptive act or practice in the business of insurance. Allows a pharmacy benefit manager to obtain the license not later than December 31, 2020, in order to do business in Indiana and provide services for any health provider contract beginning January 1, 2021. (The introduced version of this bill was prepared by the interim study committee on public health, behavioral health, and human services.)

Provides that a pharmacist has a duty to honor all prescriptions issued by: (1) an advanced practice registered nurse; or (2) a physician assistant; licensed under the laws of another state.

Provides that the board of the northwest Indiana regional development authority (NWIRDA) may establish any nonprofit entity to carry out and further the purposes, plans, and goals of the NWIRDA with regard to projects located within a transit development district. Authorizes the nonprofit entity to use money it receives only for projects that are located within a transit development district and to further any part of the comprehensive strategic plan of the development authority that relates to transit development districts. Specifies that the nonprofit entity is a governmental body required to provide its current audited financial statements to the development authority. Adds similar provisions to allow the north central Indiana regional development authority to establish a nonprofit entity to carry out and further the purposes, plans, and goals of that development authority with regard to projects located within a transit development district established by the NWIRDA. Requires the redevelopment commission for each county that is a member of the north central Indiana regional development authority to collaborate with the development authority for the purposes of the nonprofit entity. Provides that certain provisions related to electronic communications, executive sessions, and public records apply to a nonprofit entity created by the NWIRDA or a nonprofit entity established by the north central Indiana regional development authority. Provides that the NWIRDA may expend money related to transit development districts or any nonprofit entity created by the NWIRDA to carry out and further the purposes of the NWIRDA with regard to projects located within a transit development district. Provides that the Indiana finance authority (IFA), the NWIRDA, or the northern Indiana commuter transportation district (NICTD) may enter upon land to conduct a survey or investigation for the construction of the following rail projects: (1) The mainline double tracking project. (2) The West Lake corridor project. Provides that the IFA, the NWIRDA, or the NICTD has the same powers and duties as the Indiana department of transportation with regard to the work, including the means of conducting the survey or investigation, provision of notice to occupants of the land, and compensation for damages to land or water incurred in conducting the work. Requires the state budget committee to annually review the amount raised from sources other than taxes and fares for public transportation projects established in certain central Indiana counties. Provides that, in the case of Marion County, if the fiscal body of Marion County does not pay at least 10% of the annual operating expenses of the public transportation project from sources other than taxes and fares, then after December 31 of that year the following apply until the fiscal body of Marion County pays the amount, as determined following the annual state budget committee for review: (1) Beginning after June 30, 2020, the treasurer of state shall withhold 10% from the amount of the certified distribution attributable to the additional tax local income tax rate imposed in Marion County for the public transportation project. (2) Money in Marion County's public transportation project fund may be used only for certain purposes.

Provides that the board of county commissioners shall provide the circuit court clerk with an office at: (1) the county seat; or (2) in Elkhart County, any other place in the county as the board of county commissioners may provide; in a building provided for that purpose. Provides that each division of the circuit court or superior court of Elkhart County shall hold sessions at: (1) the courthouse of the county; or (2) any other place in the county as the board of county commissioners may provide.

A SENATE RESOLUTION honoring Senator Victoria Spartz upon her retirement from the Indiana Senate.