SB 408

  • Indiana Senate Bill
  • 2020 Regular Session
  • Introduced in Senate
  • Passed Senate Feb 04, 2020
  • Passed House Mar 03, 2020
  • Signed by Governor Mar 21, 2020

Various tax matters.

Abstract

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 Removes outdated references to the gross income tax and adjusted gross income tax.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.

Bill Sponsors (7)

Votes


Actions


Mar 21, 2020

Senate

Public Law 146

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

House

CCR # 1 filed in the House

Senate

Rules Suspended. Conference Committee Report 1: adopted by the Senate; Roll Call 377: yeas 47, nays 0

House

Rules Suspended. Conference Committee Report 1: adopted by the House; Roll Call 376: yeas 83, nays 0

Mar 10, 2020

Senate

CCR # 1 filed in the Senate

Mar 09, 2020

Senate

Senate advisors appointed: Mishler and Taylor G

Senate

Senate conferees appointed: Holdman and Melton

Senate

Senate dissented from House amendments

Senate

Motion to dissent filed

House

House advisors appointed: Cherry, Negele, Ziemke, DeLaney, Hamilton, Klinker and Pryor

House

House conferees appointed: Brown T and Porter

Mar 05, 2020

Senate

Senator Melton added as coauthor

Mar 04, 2020

House

Returned to the Senate with amendments

Mar 03, 2020

House

Third reading: passed; Roll Call 296: yeas 91, nays 2

Mar 02, 2020

House

Amendment #8 (Porter) failed; Roll Call 257: yeas 29, nays 62

House

Representative Porter added as cosponsor

House

Amendment #1 (Hamilton) failed; Roll Call 253: yeas 31, nays 61

House

Amendment #2 (Harris) prevailed; Roll Call 254: yeas 92, nays 0

House

Amendment #4 (Porter) failed; Roll Call 255: yeas 29, nays 61

House

Amendment #5 (Porter) failed; Roll Call 256: yeas 30, nays 62

House

Second reading: amended, ordered engrossed

Feb 27, 2020

House

Committee report: amend do pass, adopted

Feb 10, 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 185: yeas 49, nays 0

Senate

Senator Kruse added as coauthor

Senate

House sponsor: Representative Brown T

Feb 03, 2020

Senate

Amendment #1 (Ford J.D.) prevailed; voice vote

Senate

Senator Randolph added as coauthor

Senate

Senator Mishler added as second author

Senate

Second reading: amended, ordered engrossed

Senate

Amendment #3 (Holdman) prevailed; voice vote

Jan 30, 2020

Senate

Committee report: amend do pass, adopted

Jan 14, 2020

Senate

First reading: referred to Committee on Tax and Fiscal Policy

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

Senate

Authored by Senator Holdman

Bill Text

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

Related Documents

Document Format
Fiscal Note: SB0408.06.ENRH.FN001 PDF
Committee Report: SB0408.05.ENGH.CCS001 PDF
Committee Report: SB0408.05.ENGH.CCH001 PDF
Fiscal Note: SB0408.05.ENGH.FN001 PDF
Fiscal Note: SB0408.05.ENGH.FN002 PDF
Fiscal Note: SB0408.04.COMH.FN001 PDF
Floor Amendment: SB0408.04.COMH.AMH003 PDF
Floor Amendment: SB0408.04.COMH.AMH006 PDF
Floor Amendment: SB0408.04.COMH.AMH007 PDF
Floor Amendment: SB0408.04.COMH.AMH001 PDF
Floor Amendment: SB0408.04.COMH.AMH004 PDF
Floor Amendment: SB0408.04.COMH.AMH008 PDF
Floor Amendment: SB0408.04.COMH.AMH005 PDF
Floor Amendment: SB0408.04.COMH.AMH002 PDF
Committee Report: SB0408.03.ENGS.CRH001 PDF
Fiscal Note: SB0408.03.ENGS.FN001 PDF
Fiscal Note: SB0408.03.ENGS.FN002 PDF
Committee Amendment: SB0408.03.ENGS.AMH29 PDF
Committee Amendment: SB0408.03.ENGS.AMH28 PDF
Committee Amendment: SB0408.03.ENGS.AMH22 PDF
Committee Amendment: SB0408.03.ENGS.AMH23 PDF
Committee Amendment: SB0408.03.ENGS.AMH34 PDF
Committee Amendment: SB0408.03.ENGS.AMH13 PDF
Committee Amendment: SB0408.03.ENGS.AMH31 PDF
Fiscal Note: SB0408.02.COMS.FN001 PDF
Floor Amendment: SB0408.02.COMS.AMS002 PDF
Floor Amendment: SB0408.02.COMS.AMS004 PDF
Floor Amendment: SB0408.02.COMS.AMS001 PDF
Floor Amendment: SB0408.02.COMS.AMS003 PDF
Committee Report: SB0408.01.INTR.CRS001 PDF
Fiscal Note: SB0408.01.INTR.FN001 PDF
Committee Amendment: SB0408.01.INTR.AMS09 PDF
Committee Amendment: SB0408.01.INTR.AMS03 PDF
Committee Amendment: SB0408.01.INTR.AMS08 PDF

Sources

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