SB 408 — Various tax matters.

Summary

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 Removes outdated references to the gross income tax and adjusted gross income tax.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

Action History

1. March 21, 2020

   Public Law 146

2. March 21, 2020

   Signed by the Governor

3. March 18, 2020

   Signed by the President of the Senate

4. March 16, 2020

   Signed by the Speaker

5. March 12, 2020

   Signed by the President Pro Tempore

6. March 11, 2020

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

7. March 11, 2020

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

8. March 11, 2020

   CCR # 1 filed in the House

9. March 10, 2020

   CCR # 1 filed in the Senate

10. March 09, 2020

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

11. March 09, 2020

    House conferees appointed: Brown T and Porter

12. March 09, 2020

    Senate advisors appointed: Mishler and Taylor G

13. March 09, 2020

    Senate conferees appointed: Holdman and Melton

14. March 09, 2020

    Senate dissented from House amendments

15. March 09, 2020

    Motion to dissent filed

16. March 05, 2020

    Senator Melton added as coauthor

17. March 04, 2020

    Returned to the Senate with amendments

18. March 03, 2020

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

19. March 02, 2020

    Second reading: amended, ordered engrossed

20. March 02, 2020

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

21. March 02, 2020

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

22. March 02, 2020

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

23. March 02, 2020

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

24. March 02, 2020

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

25. March 02, 2020

    Representative Porter added as cosponsor

26. February 27, 2020

    Committee report: amend do pass, adopted

27. February 10, 2020

    First reading: referred to Committee on Ways and Means

28. February 05, 2020

    Referred to the House

29. February 04, 2020

    Senator Kruse added as coauthor

30. February 04, 2020

    House sponsor: Representative Brown T

31. February 04, 2020

    Third reading: passed; Roll Call 185: yeas 49, nays 0

32. February 03, 2020

    Senator Randolph added as coauthor

33. February 03, 2020

    Senator Mishler added as second author

34. February 03, 2020

    Second reading: amended, ordered engrossed

35. February 03, 2020

    Amendment #3 (Holdman) prevailed; voice vote

36. February 03, 2020

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

37. January 30, 2020

    Committee report: amend do pass, adopted

38. January 14, 2020

    First reading: referred to Committee on Tax and Fiscal Policy

39. January 14, 2020

    Authored by Senator Holdman

Sponsors

• Gregory Porter · Cosponsor
• Eddie Melton · Cosponsor
• Dennis Kruse · Cosponsor
• Lonnie Randolph · Cosponsor
• Ryan Mishler · Primary
• Travis Holdman · Primary
• Liz Brown · Primary

Votes

Subjects