House Bill 1001
DIGEST OF HB 1001 (Updated February 25, 2013 9:36 pm - DI 84)
Biennial budget. Appropriates money for capital expenditures, the operation of the state, the delivery of Medicaid and other services, and various other distributions and purposes. Provides a school funding formula. Authorizes a hospital assessment fee. Extends the health facility quality assessment fee indefinitely. Allocates 1.5% of state gross retail tax collections to the motor vehicle highway account. Removes state police expenses from motor vehicle highway account distributions. Provides that the inheritance tax expires on January 1, 2018, rather than on January 1, 2022. Repeals the Indiana estate tax and Indiana generation skipping transfer tax. Reallocates certain racetrack casino revenues and cigarette tax revenues. Repeals the nursing scholarship and scholarships for special education, occupational therapy, and physical therapy students. Establishes student teaching stipends for minority students and high need fields. Transfers $150,000,000 to the state tuition reserve fund in each year of the biennium. Makes numerous changes to the administration of state programs. |
House Bill 1007
DIGEST OF HB 1007 (Updated February 4, 2013 4:22 pm - DI 84)
Use tax nexus and collection. Specifies that using a location owned by a common carrier acting in its capacity as a common carrier is not considered using or maintaining a location in Indiana for purposes of determining whether a retail merchant is engaged in business in Indiana. Provides that for purposes of the Indiana sales and use tax law, a "retail merchant engaged in business in Indiana" includes any retail merchant who: (1) makes retail transactions in which a person acquires personal property or taxable services for use, storage, or consumption in Indiana; and (2) enters into an arrangement with any person, other than a common carrier, to facilitate the retail merchant's delivery of property to customers in Indiana by allowing customers to pick up property sold by the retail merchant at a place of business maintained by the person in Indiana. Specifies that a retail merchant may be required by the state to collect and remit sales or use taxes if any person conducts activities in Indiana on behalf of the retail merchant that are significantly associated with the retail merchant's ability to establish and maintain a market in Indiana. Provides that a retail merchant is presumed to be engaged in business in Indiana if an affiliate of the retail merchant has substantial nexus in Indiana and certain additional conditions are satisfied. Provides that a retail merchant is presumed to be engaged in business in Indiana if the retail merchant enters into an agreement with one or more residents of Indiana under which the resident directly or indirectly refers potential customers to the retail merchant, if the cumulative gross receipts from the sales by the retail merchant to customers in Indiana who are referred to the retail merchant by all residents is greater than $10,000 during the preceding 12 months. Permits the presumptions to be rebutted. Specifies that the use tax nexus provisions apply to transactions that occur after June 30, 2013. |
House Bill 1011
DIGEST OF HB 1011 (Updated February 25, 2013 9:20 pm - DI 84)
Public mass transportation. Specifies that a county or city council (other than the city-county council of Marion County) may elect by ordinance to provide revenue to a public transportation corporation from the city's or the county's distributive share of county adjusted gross income taxes, county option income taxes, or county economic development income taxes. Authorizes the establishment of a metropolitan transit district by specified eligible counties through local public questions and provides for an appointed board to govern the metropolitan transit district. Provides that certain outlying townships of eligible counties may each separately determine whether to be included in the metropolitan transit district through local public questions in the outlying townships. Authorizes the metropolitan transit district to: (1) construct or acquire any public transportation facility; (2) provide public transportation service by operating public transportation facilities; and (3) issue bonds and otherwise incur indebtedness. Authorizes the Indiana finance authority to issue bonds and use the proceeds to acquire any obligations issued by a metropolitan transit district. Provides that in a county that has approved the local public question, an additional county economic development income tax (CEDIT) rate of not more than 0.3% may be imposed in that part of the county included in the metropolitan transit district to pay the county's contribution to the funding of the metropolitan transit district. Specifies that the CEDIT rate may not exceed the recommended tax. |
House Bill 1018
DIGEST OF HB 1018 (Updated February 21, 2013 10:39 am - DI 84)
Financial institutions matters. Reduces the financial institutions franchise tax rate over four years, from 8.5% for taxable years beginning before January 1, 2014, to 6.5% for taxable years beginning on or after January 1, 2017. Makes the public deposits insurance fund a trust fund. Provides that the treasurer of state is the trustee of the fund. Requires a two-thirds vote by the general assembly before money in the PDIF may be used for a purpose other than paying expenses for the administration of the fund, investing, reinvesting, and exchanging specified investments, paying allowable operational expenses, paying claims on insured public deposits, and making deposits of uninvested funds. |
House Bill 1070
DIGEST OF HB 1070 (Updated February 21, 2013 11:10 am - DI 84)
Cloverdale food and beverage tax. Authorizes the Cloverdale town council to impose a 1% food and beverage tax on taxable food and beverage transactions in the town. Specifies the uses to which receipts from the food and beverage tax may be applied. |
House Bill 1116
DIGEST OF HB 1116 (Updated February 25, 2013 8:26 pm - DI 84)
Property taxes. Makes numerous changes concerning the administration of property taxes. |
House Bill 1133
DIGEST OF HB 1133 (Updated February 4, 2013 4:30 pm - DI 84)
Use of food and beverage taxes. Authorizes Nashville to use its food and beverage taxes to finance, construct, improve, equip, operate, and maintain sidewalks and other streetscape improvements. |
House Bill 1145
DIGEST OF HB 1145 (Updated February 25, 2013 6:52 pm - DI 84)
Various local government matters. Authorizes a political subdivision or municipally owned utility to charge a reasonable fee for convenience when accepting a credit card or bank card for payments. Provides that a convenience fee imposed by a political subdivision or municipally owned utility on a credit card transaction may not exceed $3, must be uniform regardless of the bank card or credit card used, and may be collected regardless of retail merchant agreements between the bank and credit card vendors that may prohibit such fees. Provides that unused and unencumbered funds from any fiscal year and certain specified sources may be transferred to a political subdivision's rainy day fund at any time. Provides that unobligated cash balances from any fiscal year and sources not specified by statute may be transferred to the rainy day fund if the amount of the transfer is specified in an ordinance or resolution and the transfer is not more than 10% of the political subdivision's annual budget. Provides that if a town publishes any of its ordinances in book or pamphlet form, no other publication is required in order for the ordinance to take effect. Provides that a town ordinance prescribing a penalty or forfeiture for a violation takes effect two weeks after the publication of the book or pamphlet. Provides that only the owner of a mobile home may obtain the permit required to move the mobile home from one location to another. Requires a county treasurer to notify the appropriate assessing official of the township to which a mobile home will be moved that a permit to move the mobile home has been issued. Requires the department of local government finance to develop a system for recording the property tax information for a mobile home that is not assessed as real property. Provides that the system must use an identification number that is unique to the vehicle identification number of the mobile home. Imposes recording and escrow requirements upon purchase contracts for a mobile home or manufactured home that is not assessed as real property. Provides that for assessment dates after December 31, 2013: (1) a contract buyer claiming the standard deduction with respect to a mobile home or manufactured home that is not assessed as real property while purchasing the mobile home or manufactured home under a contract must show compliance with the new requirements; and (2) an owner other than a contract buyer must attach a copy of the owner's title to the mobile home or manufactured home to the application for the deduction. Specifies that a reference to a manufactured home in the certificate of title law must be construed as a reference to a mobile home. Provides that mobile home community registers must be open to inspection by township and county assessors. Requires that the registry must include a copy of the permit authorizing the movement of the mobile home or manufactured home from one location to another or authorizing a transfer of the title to the mobile home or manufactured home. Specifies the information that must be submitted to the county recorder to have a contract for the sale of a manufactured home or mobile home recorded. Specifies that any applicable recording fees must be paid. Requires the county recorder to provide the submitted information to the county treasurer and to notify the appropriate assessing official that such a contract has been recorded. Urges the legislative council to assign the topic of public library funding and organization to an interim study committee during the 2013 legislative interim. |
House Bill 1261
DIGEST OF HB 1261 (Updated February 18, 2013 6:17 pm - DI 84)
Property taxes in a covered county. Permits: (1) the current owner of a homestead in LaPorte County or another covered county to receive the deductions and credits that the current owner is eligible to receive for a current assessment date for all assessment dates for which delayed property taxes are due; and (2) the department of local government finance to authorize a delay in the payment of tax bills imposed for the March 1, 2012, or January 15, 2013, assessment date in LaPorte County or another covered county. Applies certain property tax procedures and policies that apply to delayed property taxes in LaPorte County to property taxes that are due and payable in 2013, including: (1) a right of a taxpayer to pay taxes by credit card, debit card, bank card, or electronic transfer; (2) a discretionary authority of the county council to authorize a 2% discount for property tax payments made within 30 days after statements are mailed or otherwise transmitted; (3) an exemption from tax sale for 12 months after the payment is due; and (4) permission to file an application for a standard deduction for a homestead within 45 days after the tax statement is mailed or otherwise transmitted. Requires these rights to be explained in the tax statement. |
House Bill 1270
DIGEST OF HB 1270 (Updated February 21, 2013 2:48 pm - DI 84)
TIF districts for housing programs. Increases (from 150 acres to 300 acres) the total area that may be included in a tax increment financing (TIF) allocation area established for a housing program by a municipal or county redevelopment commission. |
House Bill 1287
DIGEST OF HB 1287 (Updated February 12, 2013 2:59 pm - DI 84)
Local government reorganization. Provides that in the case of a governmental reorganization involving municipalities and townships that are participating units in a fire protection territory on the date the reorganization is approved by voters, the fiscal body of the reorganized political subdivision may establish an equipment replacement fund and impose a property tax for the fund in the same manner as participating units in a fire protection territory may do so. Specifies that if such a reorganized political subdivision establishes an equipment replacement fund, the department of local government finance (DLGF) may adjust the maximum property tax levy that would otherwise apply to the reorganized political subdivision in the same manner as the DLGF may adjust the maximum property tax levy of a civil taxing unit to meet the civil taxing unit's obligations to a fire protection territory. |
House Bill 1296
DIGEST OF HB 1296 (Updated February 21, 2013 3:00 pm - DI 84)
Apportionment of broadcaster income. Provides that, for purposes of the statute specifying the amount of income attributable to Indiana for income tax purposes, sales of a broadcaster that arise from or relate to the broadcast or other distribution of film or radio programming by any means are in Indiana if the commercial domicile of the broadcaster's customer is in Indiana. |
House Bill 1374
DIGEST OF HB 1374 (Updated February 19, 2013 2:46 pm - DI 84)
Taxation of customer-generator facilities. Provides that certain companies that: (1) ordinarily would be subject to taxation under the Indiana Code chapter concerning property taxes for public utilities; and (2) own definite situs property that is located in only one taxing district; may elect to file a personal property tax return for the definite situs property with the county assessor or (if applicable) the township assessor, instead of filing a return for the definite situs property under the Indiana Code chapter concerning property taxes for public utilities. Provides that the following taxpayers are not subject to taxation under the Indiana Code chapter concerning property taxes for public utilities: (1) A company that: (A) owns definite situs property that is located in only one taxing district; and (B) files a personal property tax return for the definite situs property with the county assessor or (if applicable) the township assessor. (2) A taxpayer that is participating in a net metering program or in a feed-in-tariff program offered by a light, heat, or power company. |
House Bill 1472
DIGEST OF HB 1472 (Updated February 25, 2013 11:40 am - DI 84)
Jackson County adjusted gross income tax. Extends the period during which Jackson County may impose an additional 0.1% county adjusted gross income tax (CAGIT) rate to operate and maintain a jail and a juvenile detention center until 2024. Legalizes and validates taxes collected at the additional rate after June 30, 2011, and before July 1, 2013. |
House Bill 1544
DIGEST OF HB 1544 (Updated February 25, 2013 10:26 pm - DI 92)
Various tax matters. Amends the law regarding economic revitalization areas to: (1) allow a designating body to establish an abatement schedule in all cases (current law allows designating bodies to establish an alternative abatement schedule); (2) provide that an abatement schedule approved for a particular taxpayer before July 1, 2013, remains in effect until the abatement schedule expires under the terms of the resolution approving the taxpayer's statement of benefits; (3) repeal a statute authorizing enhanced abatements; and (4) remove references to deadline dates that have already passed. Defines the term "common areas" for purposes of the circuit breaker credit law. Imposes a Class C felony penalty for sale, purchase, installation, transfer, or possession of an automated sales suppression device ("zapper") or phantom-ware. |
House Bill 1545
DIGEST OF HB 1545 (Updated February 25, 2013 10:23 am - DI 84)
Tax credits. Makes numerous changes to the administration of the Hoosier business investment tax credit, the headquarters relocation tax credit, and the venture capital investment tax credit. Repeals the military base recovery tax credit, the military base investment cost credit, the capital investment tax credit, and the coal combustion product tax credit. Repeals the following tax incentives concerning airport development zones: (1) qualified employee deductions; (2) credits for qualified increased employment expenditures; (3) loan interest credits; (4) neighborhood assistance credits; and (5) investment cost credits. |
House Bill 1546
DIGEST OF HB 1546 (Updated February 25, 2013 10:14 am - DI 84)
Tax administration. Makes numerous changes concerning the administration of the state gross retail tax, the adjusted gross income tax, the inheritance tax, the commercial vehicle excise tax, tax collection, penalties, and the registering and plating of certain commercial vehicles. Restores provisions repealed in 2012 concerning the deduction and credits provided to retail merchants with respect to prepaid sales taxes on gasoline and special fuel. Authorizes the disclosure of taxpayer information to a member of the general assembly or an employee of the house of representatives or the senate if the member or employee is acting on behalf of the taxpayer and certain conditions are met. Repeals obsolete provisions in the commercial vehicle excise tax law. Repeals the Indiana estate tax and the Indiana generation skipping transfer tax. |
House Bill 1568
DIGEST OF HB 1568 (Updated February 19, 2013 5:38 pm - DI 84)
Real property subject to tax sale. In the statute concerning the sale of real property for which taxes or special assessments are delinquent, makes the following changes for purposes of the section that allows a county executive that holds a certificate of sale for a vacant parcel to sell the parcel to a contiguous residential property owner: (1) Provides that the certificate of sale will be sold to the successful applicant for $1, plus the amount of certain costs incurred by the county in the sale. (Under current law, the sale price does include costs incurred by the county.) (2) Provides that for purposes of the section, a "vacant parcel" includes an improved parcel. (Current law provides that a "vacant parcel" includes only an unimproved parcel.) (3) Specifies that the county executive may offer for sale the certificate of sale for a vacant parcel. (Current law refers to the sale of the vacant parcel itself.) Establishes an alternative urban homesteading program that provides for the following: (1) That an individual is qualified to receive real property offered under the program if the individual applies for and receives, within a period specified by the local agency administering the program, a rehabilitation loan eligible for insurance under section 203(k) of the National Housing Act. (2) That the conveyance of a dwelling to a qualified individual under the program shall be made for a fee of $1, plus certain costs incurred by the county in obtaining the property. (3) That before the vesting of a fee simple title in a qualified purchaser under the program, any material failure by the purchaser to carry out the agreement required under the program nullifies the agreement and all right, title, and interest in the property reverts to the agency administering the program. |
House Bill 1585
DIGEST OF HB 1585 (Updated February 12, 2013 5:11 pm - DI 84)
Transfer of certain municipal territory. Allows a municipality containing any territory that is: (1) located in a township with a township assistance property tax rate that is 15 times the statewide average township assistance property tax rate for the preceding four years; and (2) adjacent to another township; to have territory of the municipality transferred to an adjacent township if certain conditions are satisfied. Provides that if sufficient voters of the municipality submit a petition requesting a transfer of such territory, a referendum shall be held on the transfer. Specifies that if at least two-thirds of the voters of the municipality who vote in the referendum vote to approve the transfer, the legislative body of the municipality may, within the one year period after the referendum, submit a petition to one or more adjacent townships requesting the adjacent township to accept the transfer of the territory of the municipality. Provides that if the legislative body of an adjacent township adopts a resolution accepting the transfer of the territory, that territory of the municipality is transferred to and becomes part of the township adopting the resolution. Provides that if no adjacent township adopts a resolution accepting the transfer of an eligible municipality's property: (1) the territory of the eligible municipality is not transferred; and (2) a subsequent referendum on the transfer of the eligible municipality's territory may not be held. |
