HB 1065

  • Indiana House Bill
  • 2020 Regular Session
  • Introduced in House
  • Passed House Jan 30, 2020
  • Passed Senate Mar 03, 2020
  • Signed by Governor Mar 21, 2020

Various tax matters.

Abstract

Amends the definition of "inventory" for purposes of property tax. Amends the definition of "land developer" for purposes of provisions that apply to reassessment of undeveloped land. Provides that, if a taxpayer believes that the taxpayer has overreported a personal property assessment that is discovered in the course of a review of the taxpayer's personal property assessment for which the assessing official fails to make an adjustment to correct the error, the taxpayer may: (1) initiate an appeal with the county property tax assessment board of appeals for a credit to offset any resulting overpayment; or (2) file a claim for refund with regard to any resulting overpayment. Authorizes an appeal to the Indiana board of tax review of the denial of the refund claim with regard to a resulting overpayment. Provides that a: (1) township fire protection and emergency services area; or (2) fire protection district; that experiences more than 6% population growth during a 10 year period may increase its maximum property tax levy for 2021 or any year thereafter by an amount based on the population growth that exceeds 6%. Provides, however, that the township or fire protection district may not increase the tax levy based on the population growth by a total rate of more than 0.15 per $100 of the net assessed value of the fire protection and emergency services area or fire protection district area within a 10 year period. Adds provisions concerning a school corporation's establishment of a school improvement fund if payments for loans or advances from the common school fund are suspended and related provisions. Amends the definition of "qualified higher education expenses" for the purpose of the 529 college savings contribution tax credit to exclude qualified education loan repayments. Amends the definition of "taxpayer" for the purpose of the 529 college savings contribution tax credit to include a married individual filing a separate return. Amends the industrial recovery tax credit to: (1) provide that qualified expenses must be certified by the Indiana economic development corporation before the taxpayer is entitled to the credit for a taxable year; and (2) specify that a taxpayer may make more than one assignment of any part of the credit, but may not assign the same part of a credit more than once. Amends the definition of "qualified redevelopment site" for purposes of the redevelopment tax credit to include a mine reclamation site. Provides that a local income tax council (LIT council) for a county with a single voting bloc must vote as a whole in order to exercise its authority to increase (but not decrease) a local income tax rate in the county. Defines a "county with a single voting bloc" as a county in which one city or one town that is a member of the LIT council is allocated more than 50% of the total votes allocated to the members of the LIT council. Sunsets this provision on May 31, 2021. Provides that actions taken by a member of a LIT council, or a LIT council, for a county with a single voting bloc after December 31, 2019, and before April 1, 2020, on a resolution or proposed ordinance to increase a local income tax in the county are void. Retroactively amends local income tax provisions that authorize Monroe County and Howard County to impose a special purpose rate to fund operation and maintenance of a juvenile detention center to remove provisions referring to property tax credits that were inadvertently included in those special purpose rate provisions when the local income tax law was enacted. Imposes a nonprofit agricultural organization health coverage tax on an organization that provides nonprofit agricultural organization coverage in Indiana. Defines "nonprofit agricultural organization coverage" for purposes of the tax. Provides that the tax is equal to 1.3% of gross premiums collected in the previous calendar year. Provides that a charter school may elect to distribute a proportionate share of the charter school's operations fund to the school corporation in whose district the charter school is located. Provides that a school corporation may distribute money that is received as part of a referendum tax levy to a charter school, excluding a virtual charter school, that is located in the attendance area of the school corporation. Provides that the resolution adopted by a school corporation to place a referendum on the ballot must indicate whether proceeds collected from the tax levy will be used to provide a distribution to a charter school or charter schools, excluding a virtual charter school, as well as the amount that will be distributed. Removes the cap on the amount of career and technical education enrollment grants that may be distributed per state fiscal year. Provides that Spencer County is subject to a provision of the area planning law concerning urban areas. Makes certain changes to provisions that permit a redevelopment commission to establish a program for residential housing development and a tax increment funding allocation area for the program, including the following: (1) Provides that the threshold condition for establishing a residential housing development program (program) does not apply for purposes of establishing a program in an economic development target area. (2) Requires the department of redevelopment to consult with officials of all school corporations within the proposed allocation area before formal submission of the program. (3) Requires the department of redevelopment to provide notice of the public hearing on the program to all affected taxing units and officials of all school corporations within the proposed allocation area. Revises the definition of "income tax base period amount" in the context of the certified technology park statute. Urges the legislative council to assign to an appropriate interim study committee during the 2020 legislative interim the task of studying tax credits and other fiscal incentives for a film and media production program.

Bill Sponsors (5)

Votes


Actions


Mar 30, 2020

House

Public Law 154

Mar 21, 2020

Office of the Governor

Signed by the Governor

Mar 18, 2020

Senate

Signed by the President of the Senate

Mar 16, 2020

House

Signed by the Speaker

Mar 12, 2020

Senate

Signed by the President Pro Tempore

Mar 11, 2020

Senate

CCR # 1 filed in the Senate

House

Representative Jordan added as conferee

House

Representative Porter removed as conferee

House

Representative Jordan removed as advisor

Senate

Senator Charbonneau added as conferee

Senate

Senator Melton removed as conferee

House

Rules Suspended. Conference Committee Report 1: adopted by the House; Roll Call 391: yeas 52, nays 40

Senate

Rules Suspended. Conference Committee Report 1: adopted by the Senate; Roll Call 397: yeas 31, nays 18

House

CCR # 1 filed in the House

Mar 05, 2020

Senate

Senate advisors appointed: Bohacek and Niezgodski

Senate

Senator Rogers added as advisor

Senate

Senate conferees appointed: Holdman and Melton

Mar 04, 2020

Senate

Returned to the House with amendments

House

House dissented from Senate amendments

House

Motion to dissent filed

House

House conferees appointed: Thompson and Porter

House

House advisors appointed: Brown T, Mayfield, Cherry, Jordan, DeLaney, Hamilton, Pierce and Pryor

Mar 03, 2020

Senate

Third reading: passed; Roll Call 282: yeas 31, nays 19

Mar 02, 2020

Senate

Second reading: amended, ordered engrossed

Senate

Amendment #1 (Freeman) prevailed; Roll Call 259: yeas 37, nays 11

Senate

Amendment #2 (Raatz) prevailed; voice vote

Senate

Amendment #3 (Holdman) prevailed; voice vote

Senate

Amendment #5 (Holdman) prevailed; voice vote

Senate

Amendment #6 (Rogers) prevailed; Roll Call 260: yeas 26, nays 25

Senate

Amendment #7 (Holdman) prevailed; voice vote

Senate

Amendment #8 (Mishler) prevailed; voice vote

Senate

Amendment #9 (Holdman) prevailed; voice vote

Senate

Amendment #10 (Niezgodski) failed; voice vote

Feb 27, 2020

Senate

Senator Charbonneau added as second sponsor

Feb 25, 2020

Senate

Committee report: amend do pass, adopted

Feb 05, 2020

Senate

First reading: referred to Committee on Tax and Fiscal Policy

  • Reading-1
  • Referral-Committee
tax and fiscal policy

Jan 31, 2020

House

Referred to the Senate

Jan 30, 2020

House

Third reading: passed; Roll Call 149: yeas 59, nays 28

House

Senate sponsor: Senator Holdman

Jan 29, 2020

House

Amendment #2 (Porter) failed; voice vote

House

Second reading: ordered engrossed

House

Amendment #1 (Porter) failed; Roll Call 117: yeas 33, nays 60

Jan 27, 2020

House

Committee report: amend do pass, adopted Roll Call 64: yeas 63, nays 31

House

Minority report (DeLaney) not substituted for majority report

Jan 23, 2020

House

Representative Clere added as coauthor

Jan 21, 2020

House

Representative Heine added as coauthor

Jan 06, 2020

House

First reading: referred to Committee on Ways and Means

  • Reading-1
  • Referral-Committee
ways and means

House

Authored by Representative Thompson

Bill Text

Bill Text Versions Format
Introduced House Bill (H) PDF
House Bill (S) PDF
House Bill (S) PDF
Engrossed House Bill (H) PDF
Enrolled House Bill (H) PDF

Related Documents

Document Format
Fiscal Note: HB1065.05.ENRS.FN001 PDF
Committee Report: HB1065.04.ENGS.CCS001 PDF
Committee Report: HB1065.04.ENGS.CCH001 PDF
Fiscal Note: HB1065.04.ENGS.FN001 PDF
Fiscal Note: HB1065.04.ENGS.FN002 PDF
Fiscal Note: HB1065.03.COMS.FN001 PDF
Floor Amendment: HB1065.03.COMS.AMS004 PDF
Floor Amendment: HB1065.03.COMS.AMS001 PDF
Floor Amendment: HB1065.03.COMS.AMS002 PDF
Floor Amendment: HB1065.03.COMS.AMS003 PDF
Floor Amendment: HB1065.03.COMS.AMS005 PDF
Floor Amendment: HB1065.03.COMS.AMS006 PDF
Floor Amendment: HB1065.03.COMS.AMS007 PDF
Floor Amendment: HB1065.03.COMS.AMS008 PDF
Floor Amendment: HB1065.03.COMS.AMS009 PDF
Floor Amendment: HB1065.03.COMS.AMS010 PDF
Committee Report: HB1065.02.COMH.CRS001 PDF
Fiscal Note: HB1065.02.COMH.FN001 PDF
Fiscal Note: HB1065.02.COMH.FN002 PDF
Fiscal Note: HB1065.02.COMH.FN003 PDF
Floor Amendment: HB1065.02.COMH.AMH003 PDF
Floor Amendment: HB1065.02.COMH.AMH001 PDF
Floor Amendment: HB1065.02.COMH.AMH002 PDF
Committee Amendment: HB1065.02.COMH.AMS12 PDF
Committee Report: HB1065.01.INTR.CRH002 PDF
Committee Report: HB1065.01.INTR.CRH001 PDF
Fiscal Note: HB1065.01.INTR.FN001 PDF
Committee Amendment: HB1065.01.INTR.AMH01 PDF
Committee Amendment: HB1065.01.INTR.AMH05 PDF
Committee Amendment: HB1065.01.INTR.AMH04 PDF

Sources

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