House Vote on HB 1546
(Jun 12, 2013)
Tax administration. Makes numerous changes concerning the administration of the state gross retail tax, the adjusted gross income 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 Restores provisions repealed in 2012 concerning the deduction and credits provided to retail merchants with respect to prepaid sales taxes on gasoline and special fuel.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. Provides an alcoholic beverage excise tax credit for liquor or wine excise taxes paid in duplicate as a result of excise taxes being imposed both at the time the taxed goods are received and when the same goods are withdrawn from a storage facility. Requires the taxpayer to annually use an amount equal to the credit for capital expenditures to expand employment or assist in retaining employment within Indiana. Requires the department of state revenue to annually verify whether the capital expenditures made by the taxpayer comply with the requirement. Provides that the office of management and budget may enter into an offset agreement with the Secretary of the Treasury of the United States to participate in a reciprocal Treasury Offset Program under federal law. Provides certain exemptions for an out-of-state business that performs disaster emergency related work in Indiana. 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. Allows veterans with qualifying disabilities who do not own certain types of taxable property to claim credits against the motor vehicle excise tax. Allows the surviving spouses of qualified veterans and World War I veterans who do not own those types of taxable property to claim the credits. Specifies that the amount of the credit is the lesser of the claimant's excise tax liability or $70. Provides that the maximum number of vehicles for which credits may be claimed is two. (Current law allows such veterans to apply any excess property tax deduction amount to the motor vehicle excise tax as a credit, but owning property is a requirement for claiming the property tax deduction and applying its excess to the excise 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 in Jackson County after June 30, 2011, and before July 1, 2013. Extends the period during which Pulaski County may impose an additional 0.3% county adjusted gross income tax (CAGIT) rate to operate and maintain a jail and justice center until 2021. Legalizes and validates taxes collected at the additional rate in Pulaski County after the eight years authorized by statute had elapsed and before July 1, 2013. Changes the maximum innkeeper's tax rate that may be imposed by the county council of Vigo County from 5% to 8%. Provides that the Indiana economic development corporation may designate not more than two new certified technology parks during any state fiscal year. Provides that the designation of a new certified technology park is subject to review by the budget committee and approval of the budget agency. Provides a procedure for a public utility to obtain a property tax credit for an overassessment of the public utility's distributable property.