Indiana 2020 Regular Session Status: Enacted 5 R cosponsors

HB 1065 — Various tax matters.

Last action — Public Law 154

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  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed House
  4. ✓
    Passed Senate
  5. ✓
    To Executive
  6. 6
    Enacted

This bill has been enacted into law. Introduced January 06, 2020. Enacted.

Prognosis

Advancing 60% · moderate confidence

Where this bill stands today.

Odds of enactment

High

How often bills like it became law.

  • Enacted

    Current position in the legislative process.

  • 5 sponsors

    3 primary, 2 co-sponsors signed on.

  • Single-party support

    Sponsorship is currently within one party (5 R).

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Summary

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 Text

We don't have the full text on file for this bill yet.

Read HB 1065 on the official Indiana source →

Action History

  1. Public Law 154

  2. Signed by the Governor

  3. Signed by the President of the Senate

  4. Signed by the Speaker

  5. Signed by the President Pro Tempore

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

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

  8. CCR # 1 filed in the Senate

  9. CCR # 1 filed in the House

  10. Representative Jordan added as conferee

  11. Representative Porter removed as conferee

  12. Representative Jordan removed as advisor

  13. Senator Charbonneau added as conferee

  14. Senator Melton removed as conferee

  15. Senate advisors appointed: Bohacek and Niezgodski

  16. Senate conferees appointed: Holdman and Melton

  17. Senator Rogers added as advisor

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

  19. House conferees appointed: Thompson and Porter

  20. House dissented from Senate amendments

  21. Motion to dissent filed

  22. Returned to the House with amendments

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

  24. Second reading: amended, ordered engrossed

  25. Amendment #10 (Niezgodski) failed; voice vote

  26. Amendment #9 (Holdman) prevailed; voice vote

  27. Amendment #8 (Mishler) prevailed; voice vote

  28. Amendment #7 (Holdman) prevailed; voice vote

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

  30. Amendment #5 (Holdman) prevailed; voice vote

  31. Amendment #3 (Holdman) prevailed; voice vote

  32. Amendment #2 (Raatz) prevailed; voice vote

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

  34. Senator Charbonneau added as second sponsor

  35. Committee report: amend do pass, adopted

  36. First reading: referred to Committee on Tax and Fiscal Policy

  37. Referred to the Senate

  38. Senate sponsor: Senator Holdman

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

  40. Second reading: ordered engrossed

  41. Amendment #2 (Porter) failed; voice vote

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

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

  44. Minority report (DeLaney) not substituted for majority report

  45. Representative Clere added as coauthor

  46. Representative Heine added as coauthor

  47. First reading: referred to Committee on Ways and Means

  48. Authored by Representative Thompson

Sponsors

Sponsorship breakdown

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3 sponsors · 2 co-sponsors · 145 not signed on

Sponsors (3)

Co-sponsors (2)

Not signed on (145)

145 members have not signed on to this bill.

Show all 145 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does HB 1065 do?
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.
Who sponsors HB 1065?
HB 1065 is sponsored by Ed Charbonneau (Republican), Travis Holdman (Republican), Edward Clere (Republican), Dave Heine (Republican), and Jeffrey Thompson (Republican).
What is the current status of HB 1065?
This bill has been enacted into law. Introduced January 06, 2020. Enacted.
Where can I track HB 1065?
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