SB 320

  • Indiana Senate Bill
  • 2020 Regular Session
  • Introduced in Senate
  • Passed Senate Feb 04, 2020
  • House
  • Governor

Withholding tax remittance.

Abstract

Provides that the department of state revenue (department) shall only accept payment of employer withholding taxes that are made or withdrawn directly from the business account of the employer that is liable for withholding and remitting the tax. However, provides an exception from the requirement for employers that submit a waiver to the department. Specifies provisions for the waiver. Prohibits the department from accepting payment of employer withholding taxes that are made or withdrawn from the account of a third party withholding agent, or otherwise remitted by a third party withholding agent, on behalf of an employer, except in the case of an employer that has submitted a waiver. Defines "third party withholding agent". Requires each employer that is required to remit withholding taxes to provide to the department an authorization for reoccurring payment of taxes from the employer's business account that is designated by the employer on the department's online INtax system (INtax). Requires the department to automatically withdraw from the employer's business account the amount of tax withholdings that are reported as due and owing on the taxpayer's Form WH-1 report. Requires the department to provide periodic notice to each employer through INtax of: (1) the date on which the employer's Form WH-1 report is received by the department; and (2) the date on which the department has automatically withdrawn any amount of tax from the employer's business account. However, provides an exception from these requirements for employers that submit a waiver to the department.

Bill Sponsors (20)

Votes


Actions


Feb 11, 2020

House

First reading: referred to Committee on Ways and Means

  • Reading-1
  • Referral-Committee
ways and means

Feb 05, 2020

Senate

Referred to the House

Feb 04, 2020

Senate

Third reading: passed; Roll Call 163: yeas 48, nays 1

Senate

Senator Kruse added as coauthor

Senate

Cosponsors: Representatives Morris and Cherry

Senate

House sponsor: Representative Miller D

Feb 03, 2020

Senate

Amendment #1 (Rogers) prevailed; voice vote

Senate

Second reading: amended, ordered engrossed

Senate

Senators Perfect and Raatz added as coauthors

Senate

Senator Sandlin added as coauthor

Senate

Senator Randolph added as coauthor

Jan 30, 2020

Senate

Committee report: amend do pass, adopted

Jan 28, 2020

Senate

Senator Gaskill added as coauthor

Jan 27, 2020

Senate

Senator Stoops added as coauthor

Senate

Senators Tomes and Doriot added as coauthors

Jan 23, 2020

Senate

Senators Bohacek and Ford J.D. added as coauthors

Jan 21, 2020

Senate

Senators Buck, Charbonneau, Niezgodski added as coauthors

Jan 14, 2020

Senate

Senator Holdman added as second author

Senate

Senator Buchanan added as third author

Jan 13, 2020

Senate

First reading: referred to Committee on Tax and Fiscal Policy

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

Senate

Authored by Senator Rogers

Bill Text

Bill Text Versions Format
Introduced Senate Bill (S) PDF
Senate Bill (S) PDF
Engrossed Senate Bill (H) PDF

Related Documents

Document Format
Fiscal Note: SB0320.03.ENGS.FN001 PDF
Fiscal Note: SB0320.03.ENGS.FN002 PDF
Fiscal Note: SB0320.02.COMS.FN001 PDF
Floor Amendment: SB0320.02.COMS.AMS001 PDF
Committee Report: SB0320.01.INTR.CRS001 PDF
Fiscal Note: SB0320.01.INTR.FN001 PDF
Committee Amendment: SB0320.01.INTR.AMS03 PDF
Committee Amendment: SB0320.01.INTR.AMS06 PDF

Sources

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