Senate Bill 0012
DIGEST OF INTRODUCED BILL
County and township assessor qualifications. Provides that after June 30, 2013, each: (1) county assessor; and (2) township assessor; who has not attained the certification of a level three assessor-appraiser must either employ a certified level three assessor-appraiser or retain the services of a certified level three assessor-appraiser as an independent contractor. Provides that if an assessor does not comply with these requirements, the county executive shall order the county auditor to withhold the salary of the assessor, unless the county executive makes certain findings. Deletes the requirement that candidates for county assessor must have attained the certification of a level three assessor-appraiser. Deletes the requirement that candidates for township assessor must have attained the certification of a level three assessor-appraiser before taking office.
Senate Bill 0019
DIGEST OF INTRODUCED BILL
Local government reorganizations. Requires (rather than allows) the use of a "rejection threshold" in the case of a proposed local government reorganization involving a county and a municipality. (Under current law, the use of a rejection threshold that must be satisfied by both the voters of the municipality and by the county voters outside the municipality is optional.) Specifies that in such a proposed reorganization, the rejection threshold (the percentage of the vote needed to reject the proposed reorganization) may not exceed 50% of the vote in the municipality or 50% of the vote in the area of the county outside the municipality.
Senate Bill 0021
DIGEST OF INTRODUCED BILL
Public transportation corporation tax levies. Specifies that the maximum permissible property tax levy of a public transportation corporation increases when the municipality in which it is located annexes additional territory. |
Senate Bill 0034
DIGEST OF INTRODUCED BILL
Income tax and use of fraudulent identities. Specifies that all state agencies shall cooperate with the department of state revenue (department) in tax administration by providing, at no charge to the department, relevant information that the department requests, including monthly reports identifying the use of a fraudulent identity. Requires the department of correction to provide annually an electronic file listing the name and Social Security number of each individual under the jurisdiction of the department of correction. Requires the state department of health to provide annually an electronic file listing the name of each individual for whom an Indiana death certificate was issued during the last year. Specifies that an individual adjusted gross income tax deduction or credit that is based on an individual exemption under the Internal Revenue Code, other than exemptions for the taxpayer and the taxpayer's spouse, is not allowed if the individual: (1) is a resident alien who has come to, entered, or remained in the United States in violation of the law; or (2) is not a citizen of the United States and not a resident of the United States. Requires, for purposes of claiming an income tax deduction for a dependent, that the taxpayer provide either: (1) the Social Security number of the dependent; or (2) an individual taxpayer identification number, if a dependent is not eligible for a Social Security number or is a dependent of a taxpayer |
Senate Bill 0099
DIGEST OF INTRODUCED BILL Use and taxation of gold and silver coins. Specifies that gold and silver coins issued by the United States government are legal tender in Indiana. Provides that a person may not compel another person to tender or accept gold or silver coins that are issued by the United States government, except as agreed upon by contract. Provides that the sale or other exchange of gold or silver coins issued by the United States government is exempt from state gross retail tax and use tax. Specifies that capital gains incurred on a sale or exchange of gold or silver coins issued by the United States government are not included in adjusted gross income for purposes of the state adjusted gross income tax. |
Senate Bill 0107
DIGEST OF INTRODUCED BILL
Media production expenditure tax credit. Reestablishes the media production expenditure tax credit (which expired in 2012), with certain changes. Provides a refundable tax credit to taxpayers that make qualified production expenditures in Indiana. Provides that the tax credit may be granted only if qualified production expenditures are at least $50,000. Provides that in the case of a taxpayer that claims the tax credit for qualified production expenditures of less than $6,000,000, the amount of the credit equals a percentage of the taxpayer's qualified production expenditures. Specifies that the percentage is: (1) 40%, in the case of qualified production expenditures paid to an individual or entity located in an economically distressed municipality or county; or (2) 35%, in the case of other qualified production expenditures. Provides that in the case of a taxpayer that claims the tax credit for qualified production expenditures of at least $6,000,000: (1) the amount of the credit equals the taxpayer's qualified production expenditures multiplied by a percentage (not more than 15%) determined by the Indiana economic development corporation (IEDC); and (2) the taxpayer must, before incurring or making the qualified production expenditures, apply to the IEDC for approval of the tax credit. Provides that the maximum amount of media production expenditure tax credits that may be allowed during a state fiscal year for all taxpayers is $2,500,000. |
Senate Bill 0128
DIGEST OF INTRODUCED BILL
Library expansion referenda for unserved areas. Provides that in each county in which part but not all of the county's territory is served by a library district, a binding public question shall be placed on the ballot at the 2014 general election to determine whether library services should be extended to all areas of the county according to a plan and map developed by the county's public library services planning committee (committee). Establishes a committee in each county in which part but not all of the county's territory is served by a library district. Specifies the membership, powers, and duties of a committee. Requires a committee to develop a library services plan that is designed to extend library services to all unserved areas of the county. Specifies that if the public question is approved, the expansion of library services into unserved areas takes effect on January 1 of the second year following the year in which the public question is approved. |
Senate Bill 0136
DIGEST OF INTRODUCED BILL
Veterans' property tax deductions. Specifies that a deceased veteran's surviving spouse is eligible for a veteran's property tax deduction if the deceased veteran satisfied the requirements for the deduction at the time of death and the surviving spouse owns the property at the time the deduction statement is filed. Specifies that the surviving spouse may provide the documentation necessary to establish that the deceased veteran qualified for the deduction at the time of death. Provides that the surviving spouse is entitled to the deduction regardless of whether the property for which the deduction is claimed was owned by the deceased veteran or the surviving spouse before the deceased veteran's death. Provides that a surviving spouse who was denied the deduction for the March 1, 2012, or March 1, 2013, assessment date is entitled to a refund of the property taxes paid with respect to the denied amount if the qualifying surviving spouse files a statement for the deduction before September 1, 2013.
Senate Bill 0150
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Senate Bill 0152
DIGEST OF INTRODUCED BILL
Property tax assessments. Provides that in the case of real property that is the subject of a property tax appeal in which the gross assessed value is determined by the property tax assessment board of appeals (PTABOA), the assessed value determined by the PTABOA is the base assessed value in subsequent years. Specifies that this base assessed value is to be adjusted for the annual adjustment factor, the general reassessment of real property, and any physical change to the property. Provides that the base assessed value may be changed if the ownership of the property changes. |
Senate Bill 0155
DIGEST OF INTRODUCED BILL
Income tax exemption for military pay. Exempts military pay earned by members of an active component of the United States armed forces from the individual income tax. (Current law exempts from the individual income tax the military pay earned by members of the National Guard and reserve components of the United States armed forces while serving on active duty.) |
