Indiana 2021 Regular Session Status: Enacted Bipartisan · 23 R · 4 D cosponsors

SB 234 — Withholding tax remittance.

Last action — Public Law 97

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

This bill has been enacted into law. Introduced January 07, 2021. Enacted.

Prognosis

Likely to advance 78% · 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.

  • 36 sponsors

    4 primary, 32 co-sponsors signed on.

  • Bipartisan support

    Sponsored across 2 parties (23 R · 4 D) — cross-party backing.

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

Requires the department of state revenue (department) to provide written notice, by electronic means, to each employer that is registered in the department's online INTIME program and whose employer's Form WH-1 monthly withholding tax report or withholding tax remittance is past due. Requires each payroll service provider to annually register with the department beginning January 1, 2022. Specifies the contents of the annual registration form. Defines "payroll service provider" and "responsible person" for purposes of these provisions. Provides that the department may charge an annual payroll service provider registration fee for purposes of the registration program. Provides that a provider shall be permitted to retain any income generated on business client (client) funds while held in a provider's legal possession pending remittance to authorized payees if the client agreement expressly permits it and the provider complies with certain rules. Provides that a payroll service provider contract must include a provision that specifies that if the payroll service provider fails to deposit or remit a business client's employer withholding taxes when due, and the failure is caused by an error or omission of the payroll service provider and not by the business client, the payroll service provider shall be required to reimburse the business client for the business client's payment of any penalties or interest assessed by the department as a result of the failure. Provides that, if a provider knowingly or intentionally fails to remit taxes withheld, the provider is liable and responsible persons shall be personally liable for such taxes that were withheld and not remitted, along with penalties and interest. Provides that a responsible person of the provider who knowingly or intentionally fails to remit taxes that were withheld commits a Class A misdemeanor, and increases the penalty depending on the amount of taxes that were not remitted. Provides that the liability shall not be construed to relieve the liability of the employer or any person otherwise with a duty to withhold. Provides that the employer's address shall be the address of record with the department for withholding tax purposes and that a payroll service provider may not change the address of record with the department.

Bill Text

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

Read SB 234 on the official Indiana source →

Action History

  1. Public Law 97

  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. Senate concurred in House amendments; Roll Call 373: yeas 47, nays 0

  7. Motion to concur filed

  8. Returned to the Senate with amendments

  9. Third reading: passed; Roll Call 330: yeas 89, nays 3

  10. Second reading: ordered engrossed

  11. Committee report: amend do pass, adopted

  12. Referred to the Courts and Criminal Code pursuant to House Rule 127

  13. Committee report: amend do pass, adopted

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

  15. Referred to the House

  16. Third reading: passed; Roll Call 130: yeas 46, nays 0

  17. Senator Walker K added as coauthor

  18. Senator Houchin added as coauthor

  19. Senator Ford Jon added as coauthor

  20. Senators Donato and Baldwin added as coauthors

  21. Cosponsors: Representatives Lehman, Cherry, Thompson

  22. House sponsor: Representative Miller D

  23. Senator Zay added as coauthor

  24. Senator Tomes added as coauthor

  25. Senator Sandlin added as coauthor

  26. Senators Koch, Boots, Grooms added as coauthors

  27. Senator Alting added as coauthor

  28. Senator Ford J.D. added as coauthor

  29. Second reading: ordered engrossed

  30. Committee report: amend do pass, adopted

  31. Senators Messmer, Walker G, Mishler, Busch, Charbonneau, Bassler, Qaddoura, Bohacek added as coauthors

  32. Senators Kruse and Niemeyer added as coauthors

  33. Senator Buck added as coauthor

  34. Senators Raatz and Niezgodski added as coauthors

  35. Senators Doriot, Garten, Perfect added as coauthors

  36. Senator Buchanan added as third author

  37. Senator Holdman added as second author

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

  39. Authored by Senator Rogers

Sponsors

Sponsorship breakdown

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4 sponsors · 32 co-sponsors · 114 not signed on

Sponsors (4)

Co-sponsors (32)

Not signed on (114)

114 members have not signed on to this bill.

Show all 114 →

"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 SB 234 do?
Requires the department of state revenue (department) to provide written notice, by electronic means, to each employer that is registered in the department's online INTIME program and whose employer's Form WH-1 monthly withholding tax report or withholding tax remittance is past due. Requires each payroll service provider to annually register with the department beginning January 1, 2022. Specifies the contents of the annual registration form. Defines "payroll service provider" and "responsible person" for purposes of these provisions. Provides that the department may charge an annual payroll service provider registration fee for purposes of the registration program. Provides that a provider shall be permitted to retain any income generated on business client (client) funds while held in a provider's legal possession pending remittance to authorized payees if the client agreement expressly permits it and the provider complies with certain rules. Provides that a payroll service provider contract must include a provision that specifies that if the payroll service provider fails to deposit or remit a business client's employer withholding taxes when due, and the failure is caused by an error or omission of the payroll service provider and not by the business client, the payroll service provider shall be required to reimburse the business client for the business client's payment of any penalties or interest assessed by the department as a result of the failure. Provides that, if a provider knowingly or intentionally fails to remit taxes withheld, the provider is liable and responsible persons shall be personally liable for such taxes that were withheld and not remitted, along with penalties and interest. Provides that a responsible person of the provider who knowingly or intentionally fails to remit taxes that were withheld commits a Class A misdemeanor, and increases the penalty depending on the amount of taxes that were not remitted. Provides that the liability shall not be construed to relieve the liability of the employer or any person otherwise with a duty to withhold. Provides that the employer's address shall be the address of record with the department for withholding tax purposes and that a payroll service provider may not change the address of record with the department.
Who sponsors SB 234?
SB 234 is sponsored by Linda Rogers (Republican), Travis Holdman (Republican), Brian Buchanan (Republican), Blake Doriot (Republican), Chris Garten (Republican), Chip Perfect, Jeff Raatz (Republican), David Niezgodski (Democrat), James Buck (Republican), Dennis Kruse, Rick Niemeyer (Republican), Mark Messmer, Greg Walker (Republican), Ryan Mishler (Republican), Justin Busch (Republican), Ed Charbonneau (Republican), Eric Bassler (Republican), Fady Qaddoura (Democrat), Mike Bohacek (Republican), Ron Alting (Republican), J.D. Ford (Democrat), Eric Koch (Republican), Philip Boots, Ronald Grooms, Jack Sandlin, James Tomes (Republican), Andy Zay, Stacey Donato (Republican), Scott Baldwin (Republican), Erin Houchin, Kyle Walker (Republican), Doug Miller (Republican), Matt Lehman (Republican), Robert Cherry, and Jeffrey Thompson (Republican).
What is the current status of SB 234?
This bill has been enacted into law. Introduced January 07, 2021. Enacted.
Where can I track SB 234?
Track SB 234 free on One Click Politics — get push/email alerts when it moves.

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