Indiana 2022 Regular Session Status: Enacted 3 R cosponsors

SB 382 — Various tax matters.

Last action — Signed by the Governor

  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 11, 2022. Enacted.

Odds of enactment

High chance

Based on the sponsor, cosponsors, and committee posture, this bill has a high chance of becoming law.

Upgrade to see the exact probability and what's driving it.

A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.

Prognosis

Likely to advance 76% · moderate confidence

  • Enacted

    Current position in the legislative process.

  • 3 sponsors

    3 primary, 0 co-sponsors signed on.

  • Single-party support

    Sponsorship is currently within one party (3 R).

  • Cleared a recorded vote

    Passed 1 recorded vote so far.

Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.

Summary

Allows certain corporations to make an election to determine the corporation's state adjusted gross income tax under specified provisions. Requires all wagering taxes to be reported and remitted electronically through the department of state revenue (department) online tax filing program. Amends the distribution date for certain alcoholic beverage tax revenue and wagering tax and fee revenue. Provides that a taxpayer is not required to file subsequent personal property tax returns for the business personal property exemption. Provides that the true tax value of a self-service storage facility must be determined based solely on the land and the improvements, less normal depreciation and normal obsolescence, and must exclude business intangible value. Clarifies provisions regarding application of the sales tax to transactions in which a person acquires an aircraft for rental or leasing in the ordinary course of the person's business. Reorganizes and revises provisions that apply to the sales tax exemption for nonprofit organizations. Reorganizes and revises provisions regarding sales tax exemptions for utilities. Provides required report filing deadlines for exempt transactions for certain retail merchants. Provides that if an amount would have been excludible under Section 108(f)(5) of the Internal Revenue Code as in effect on January 1, 2020, the amount is not required to be added back under the Indiana adjusted gross income provisions. Requires certain state or local government employees to submit to criminal history background checks at least once every five years (as opposed to 10 years under current law). Allows certain small businesses to deduct amounts paid for health insurance premiums from Indiana adjusted gross income. Amends sales tax provisions that apply to wholesale sales. Clarifies that a marketplace facilitator is considered the retail merchant for transactions it facilitates on its marketplace regardless as to whether the marketplace facilitator has a contractual relationship with the seller. Allows nonresident shareholders and partners of a partnership to make an election to opt out of withholding tax requirements in certain specified circumstances. Clarifies the reporting process used for distribution of local income tax (LIT) revenue to conform to current practice. Amends due date provisions for returns, refunds, assessments, or other submissions under the state income tax and financial institutions tax. Provides that an election by a corporation to make a consolidated return continues to apply following a corporate reorganization or sale. Makes technical and clarifying changes to the procedures for reporting federal partnership audit adjustments. Provides an affordable and workforce housing state tax credit against state tax liability to a taxpayer for each taxable year in the state tax credit period of a qualified project in an aggregate amount that does not exceed the product of a percentage between 40% and 100% and the amount of the taxpayer's aggregate federal tax credit for the qualified project. Provides that an eligible applicant must apply to the Indiana housing and community development authority for an award of an affordable and workforce housing state tax credit. Provides that a holder of an affordable and workforce housing state tax credit may transfer, sell, or assign all or part of the holder's right to claim the state tax credit for a taxable year. Increases the number of years a LIT expenditure tax rate for correctional facilities and rehabilitation facilities may be imposed from 22 to 25 years in the case of a tax rate adopted after January 1, 2019. Adds procedures to allow the department to offset LIT distributions to local units when an over distribution has been made either in error or because a taxpayer refund is approved after the distribution. Makes a technical correction to tax penalty provisions that apply to pass through entities. Reduces the tax rate imposed on the distribution of closed system cartridges beginning July 1, 2022, from 25% to 15% of the wholesale price. Requires remote sellers to collect the tobacco products tax on taxable products. Imposes a tax on the distribution of alternative nicotine products in Indiana based on a rate of $0.40 per ounce of the product weight as listed by the manufacturer. Defines "alternative nicotine products" for purposes of the tax. Clarifies that, in the case of distributor to distributor transactions, the tobacco products tax is imposed at the time a distributor first receives the tobacco products in Indiana. Amends provisions that apply to a refund of a tobacco products license fee when a license is surrendered to the department before its expiration. Imposes a penalty on retailers who purchase tobacco products or cigarettes from a distributor who has not obtained a registration certificate from the department (or whose registration certification is revoked or suspended). Authorizes the department to revoke or suspend a registration certificate for failure to comply with certain reporting requirements. Provides the basis upon which the department may refuse to issue or renew a registration certificate. Provides that the department may require reporting of any information reasonably necessary to determine alcoholic beverage excise tax liability. Clarifies provisions that specify the effective date of an innkeeper's tax ordinance and the subsequent tax collection duties of the department. Adds similar provisions under the food and beverage tax. Requires the budget agency to transfer $7,100,000 from the state general fund to the Indiana mapping data and standards fund to be used for: (1) the implementation of the geographic information system (GIS) for the state and local income taxes, as well as listed taxes, administrated by the department; and (2) the purposes of the Indiana geographic information office. Requires the budget agency to create a report on the current GIS related contract costs for all state agencies that could be eliminated in order to offset the required future state appropriations needed to fund the office and submit the report to the interim study committee on fiscal policy before November 1, 2022. Changes population parameters to reflect the population count determined under the 2020 decennial census. Provides that revenue received from the Nashville food and beverage tax may be used for grants to local businesses to make building improvements. Removes an outdated reference in the Indiana Administrative Code regarding a property tax exemption for public airports. Makes conforming changes. Makes an appropriation.

Bill Text

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

Read SB 382 on the official Indiana source →

Action History

  1. Signed by the Governor

  2. Public Law 137

  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 Senate; Roll Call 372: yeas 38, nays 12

  7. Rules Suspended. Conference Committee Report 1: adopted by the House; Roll Call 399: yeas 66, nays 32

  8. CCR # 1 filed in the House

  9. CCR # 1 filed in the Senate

  10. Representative Cherry added as conferee

  11. Representative Porter removed as conferee

  12. Senator Buchanan added as conferee

  13. Senator Niezgodski removed as conferee

  14. Senator Buchanan removed as advisor

  15. Senate advisors appointed: Buchanan and Lanane

  16. Senate conferees appointed: Holdman and Niezgodski

  17. House advisors appointed: Clere, Thompson, Heine, DeLaney, Errington and Pryor

  18. House conferees appointed: Brown T and Porter

  19. Senate dissented from House amendments

  20. Motion to dissent filed

  21. Returned to the Senate with amendments

  22. Third reading: passed; Roll Call 299: yeas 60, nays 37

  23. Second reading: ordered engrossed

  24. Amendment #1 (Errington) failed; voice vote

  25. Committee report: amend do pass, adopted

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

  27. Referred to the House

  28. House sponsor: Representative Brown T

  29. Third reading: passed; Roll Call 129: yeas 37, nays 12

  30. Senator Buchanan added as second author

  31. Second reading: ordered engrossed

  32. Committee report: amend do pass, adopted

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

  34. Authored by Senator Holdman

Sponsors

Sponsorship breakdown

Export CSV (upgrade) →

3 sponsors · 0 co-sponsors · 147 not signed on · 30 voted No

Sponsors (3)

Co-sponsors (0)

None.

Not signed on (147)

147 members have not signed on to this bill.

Show all 147 →

"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

Votes

SB 382 - Brown, T. - 3rd Reading

Passed 60 Yea · 37 Nay · 3 Other
Party YeaNayPresentNot Voting
Republican 38702
Unaffiliated 21700
Democrat 12301
Total 603703
% of votes cast 60%37%0%3%
How each member voted (100)
Member Party Vote
Frye — Yea
Leonard — Yea
Goodrich — Yea
Schaibley — Yea
Gutwein — Yea
Lyness — Yea
Hatfield — Yea
Speedy — Yea
Cherry — Yea
Cook — Yea
Morrison — Yea
Negele — Yea
Torr — Yea
Vermilion — Yea
Eberhart — Yea
Lehe — Yea
Zent — Yea
Ziemke — Yea
Austin — Nay
Fleming — Nay
Saunders — Nay
Nisly — Nay
Boy — Nay
Jacob — Nay
Ellington — Nay
Brown, T — Yea
Davisson, J. — Yea
Young, J — Yea
Blake Johnson Democrat Nay
Carey Hamilton Democrat Nay
Carolyn Jackson Democrat Nay
Cherrish Pryor Democrat Nay
Chris Campbell Democrat Nay
Chuck Moseley Democrat Nay
Earl Harris Democrat Nay
Edward DeLaney Democrat Nay
Gregory Porter Democrat Nay
John Bartlett Democrat Nay
Justin Moed Democrat Yea
Matt Pierce Democrat Nay
Maureen Bauer Democrat Nay
Mike Andrade Democrat Nay
Mitch Gore Democrat Nay
Philip GiaQuinta Democrat Nay
Ragen Hatcher Democrat Not Voting
Renee Pack Democrat Nay
Robin Shackleford Democrat Nay
Ryan Dvorak Democrat Nay
Sheila Klinker Democrat Nay
Sue Errington Democrat Nay
Tonya Pfaff Democrat Nay
Vanessa Summers Democrat Nay
Vernon Smith Democrat Nay
Beau Baird Republican Not Voting
Ben Smaltz Republican Yea
Brad Barrett Republican Yea
Bruce Borders Republican Nay
Chris Jeter Republican Yea
Chris Judy Republican Yea
Chris May Republican Yea
Cindy Ledbetter Republican Yea
Craig Snow Republican Yea
Dale DeVon Republican Yea
Dave Heine Republican Yea
David Abbott Republican Yea
Doug Miller Republican Yea
Edmond Soliday Republican Yea
Edward Clere Republican Yea
Elizabeth Rowray Republican Yea
Ethan Manning Republican Yea
Gregory Steuerwald Republican Yea
Harold Slager Republican Yea
Heath VanNatter Republican Nay
J.D. Prescott Republican Yea
Jack Jordan Republican Yea
Jake Teshka Republican Yea
Jeffrey Thompson Republican Yea
Jim Lucas Republican Nay
Jim Pressel Republican Yea
Joanna King Republican Yea
Julie Olthoff Republican Yea
Karen Engleman Republican Yea
Martin Carbaugh Republican Yea
Matt Hostettler Republican Nay
Matt Lehman Republican Yea
Michael Karickhoff Republican Yea
Michelle Davis Republican Yea
Mike Aylesworth Republican Yea
Peggy Mayfield Republican Yea
Robert Behning Republican Yea
Robert Heaton Republican Yea
Robert Morris Republican Nay
Ryan Lauer Republican Yea
Shane Lindauer Republican Yea
Steve Bartels Republican Yea
Timothy O'Brien Republican Yea
Timothy Wesco Republican Nay
Todd Huston Republican Not Voting
Wendy McNamara Republican Yea
Zach Payne Republican Nay

Official roll call →

Subjects

taxation housing
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 382 do?
Allows certain corporations to make an election to determine the corporation's state adjusted gross income tax under specified provisions. Requires all wagering taxes to be reported and remitted electronically through the department of state revenue (department) online tax filing program. Amends the distribution date for certain alcoholic beverage tax revenue and wagering tax and fee revenue. Provides that a taxpayer is not required to file subsequent personal property tax returns for the business personal property exemption. Provides that the true tax value of a self-service storage facility must be determined based solely on the land and the improvements, less normal depreciation and normal obsolescence, and must exclude business intangible value. Clarifies provisions regarding application of the sales tax to transactions in which a person acquires an aircraft for rental or leasing in the ordinary course of the person's business. Reorganizes and revises provisions that apply to the sales tax exemption for nonprofit organizations. Reorganizes and revises provisions regarding sales tax exemptions for utilities. Provides required report filing deadlines for exempt transactions for certain retail merchants. Provides that if an amount would have been excludible under Section 108(f)(5) of the Internal Revenue Code as in effect on January 1, 2020, the amount is not required to be added back under the Indiana adjusted gross income provisions. Requires certain state or local government employees to submit to criminal history background checks at least once every five years (as opposed to 10 years under current law). Allows certain small businesses to deduct amounts paid for health insurance premiums from Indiana adjusted gross income. Amends sales tax provisions that apply to wholesale sales. Clarifies that a marketplace facilitator is considered the retail merchant for transactions it facilitates on its marketplace regardless as to whether the marketplace facilitator has a contractual relationship with the seller. Allows nonresident shareholders and partners of a partnership to make an election to opt out of withholding tax requirements in certain specified circumstances. Clarifies the reporting process used for distribution of local income tax (LIT) revenue to conform to current practice. Amends due date provisions for returns, refunds, assessments, or other submissions under the state income tax and financial institutions tax. Provides that an election by a corporation to make a consolidated return continues to apply following a corporate reorganization or sale. Makes technical and clarifying changes to the procedures for reporting federal partnership audit adjustments. Provides an affordable and workforce housing state tax credit against state tax liability to a taxpayer for each taxable year in the state tax credit period of a qualified project in an aggregate amount that does not exceed the product of a percentage between 40% and 100% and the amount of the taxpayer's aggregate federal tax credit for the qualified project. Provides that an eligible applicant must apply to the Indiana housing and community development authority for an award of an affordable and workforce housing state tax credit. Provides that a holder of an affordable and workforce housing state tax credit may transfer, sell, or assign all or part of the holder's right to claim the state tax credit for a taxable year. Increases the number of years a LIT expenditure tax rate for correctional facilities and rehabilitation facilities may be imposed from 22 to 25 years in the case of a tax rate adopted after January 1, 2019. Adds procedures to allow the department to offset LIT distributions to local units when an over distribution has been made either in error or because a taxpayer refund is approved after the distribution. Makes a technical correction to tax penalty provisions that apply to pass through entities. Reduces the tax rate imposed on the distribution of closed system cartridges beginning July 1, 2022, from 25% to 15% of the wholesale price. Requires remote sellers to collect the tobacco products tax on taxable products. Imposes a tax on the distribution of alternative nicotine products in Indiana based on a rate of $0.40 per ounce of the product weight as listed by the manufacturer. Defines "alternative nicotine products" for purposes of the tax. Clarifies that, in the case of distributor to distributor transactions, the tobacco products tax is imposed at the time a distributor first receives the tobacco products in Indiana. Amends provisions that apply to a refund of a tobacco products license fee when a license is surrendered to the department before its expiration. Imposes a penalty on retailers who purchase tobacco products or cigarettes from a distributor who has not obtained a registration certificate from the department (or whose registration certification is revoked or suspended). Authorizes the department to revoke or suspend a registration certificate for failure to comply with certain reporting requirements. Provides the basis upon which the department may refuse to issue or renew a registration certificate. Provides that the department may require reporting of any information reasonably necessary to determine alcoholic beverage excise tax liability. Clarifies provisions that specify the effective date of an innkeeper's tax ordinance and the subsequent tax collection duties of the department. Adds similar provisions under the food and beverage tax. Requires the budget agency to transfer $7,100,000 from the state general fund to the Indiana mapping data and standards fund to be used for: (1) the implementation of the geographic information system (GIS) for the state and local income taxes, as well as listed taxes, administrated by the department; and (2) the purposes of the Indiana geographic information office. Requires the budget agency to create a report on the current GIS related contract costs for all state agencies that could be eliminated in order to offset the required future state appropriations needed to fund the office and submit the report to the interim study committee on fiscal policy before November 1, 2022. Changes population parameters to reflect the population count determined under the 2020 decennial census. Provides that revenue received from the Nashville food and beverage tax may be used for grants to local businesses to make building improvements. Removes an outdated reference in the Indiana Administrative Code regarding a property tax exemption for public airports. Makes conforming changes. Makes an appropriation.
Who sponsors SB 382?
SB 382 is sponsored by Travis Holdman (Republican), Brian Buchanan (Republican), and Liz Brown (Republican).
What is the current status of SB 382?
This bill has been enacted into law. Introduced January 11, 2022. Enacted.
Where can I track SB 382?
Track SB 382 free on One Click Politics — get push/email alerts when it moves.

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