January 30, 2002
HOUSE BILL No. 1115
DIGEST OF HB 1115
(Updated January 29, 2002 12:37 PM - DI 103)
Citations Affected: IC 4-4.
Synopsis: Taxpayer protection and development assistance. Requires
the department of commerce to: (1) adopt a standardized information
form that must be able to be optically scanned and must be completed
by any person receiving at least $5,000 in development assistance; (2)
publish a report based on the completed information forms; and (3)
provide the report at no cost in both printed and electronic form to the
public. Requires the department of commerce to use existing resources
and authorized but vacant staff positions to perform its duties.
Effective: July 1, 2002.
January 8, 2002, read first time and referred to Committee on Commerce, Economic
Development and Technology.
January 29, 2002, amended, reported _ Do Pass.
January 30, 2002
Second Regular Session 112th General Assembly (2002)
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HOUSE BILL No. 1115
A BILL FOR AN ACT to amend the Indiana Code concerning state
and local administration.
Be it enacted by the General Assembly of the State of Indiana:
SOURCE: IC 4-4-30; (02)HB1115.1.1. -->
SECTION 1. IC 4-4-30 IS ADDED TO THE INDIANA CODE AS
CHAPTER TO READ AS FOLLOWS [EFFECTIVE JULY
Chapter 30. Taxpayer Protection and Development Assistance
Sec. 1. As used in this chapter, "development assistance" means
the following forms of public assistance provided by a granting
body to stimulate economic development of a specific corporation,
business, industry, geographic area, or part of Indiana's economy:
(1) Tax deductions under IC 6-1.1-12.1.
(2) Loans and loan guarantees.
(3) Tax increment financing.
(4) Grants, including research and development grants.
(5) Land price subsidies.
(6) Infrastructure, the principal beneficiary of which is a
single business or defined group of businesses at the time the
infrastructure is built or improved.
(7) Matching funds.
(8) Inventory tax credits under IC 6-1.1-20.7.
Sec. 2. As used in this chapter, "granting body" means Indiana
or a political subdivision that provides development assistance.
Sec. 3. As used in this chapter, "recipient" means a person who,
after December 31, 2002, applied for and was awarded
development assistance in an amount not less than five thousand
dollars ($5,000) under a program or fund operated or administered
by a granting body.
Sec. 4. (a) The department of commerce shall, before January
1, 2003, adopt a standardized information form that must be
completed by a person receiving development assistance under a
program or fund operated or administered by a granting body.
The standardized information form must be able to be optically
(b) The information form under this section must require at
least the following information:
(1) A tracking number that is specific to each granting body
and each recipient of development assistance.
(2) The name, street and mailing address, telephone number,
and executive of the granting body.
(3) The name, street and mailing address, telephone number,
and principal officers of the controlling entity of the recipient
of development assistance.
(4) The name, street and mailing address, telephone number,
four (4) digit standard industrial classification (SIC) number,
and chief officer of the recipient of development assistance at
any specific project site for which development assistance was
(5) The total number of the recipient's full-time, part-time,
and temporary employees who work at the specific project
site for which development assistance was awarded.
(6) The total number of full-time, part-time, and temporary
employees who are employed in Indiana by the recipient's
controlling entity or any subsidiary of the controlling entity
on December 31 of the year preceding the date of the award
of development assistance.
(7) The type and value of the development assistance
(8) The total number of new full-time, part-time, and
temporary jobs created by the award of development
(9) The average hourly wage or salary paid to full-time,
part-time, and temporary employees described in subdivision
(6) during the first calendar year after those employees are
(10) For an award of development assistance related to a
specific project site located in a metropolitan statistical area
(as defined by the United States Department of Commerce,
Bureau of the Census), the average hourly wage paid in
Indiana to nonmanagerial employees employed in the
applicant's industry, as most recently provided by the United
States Department of Labor, Bureau of Labor Statistics. The
information required under this subdivision must be listed
according to two (2) digit standard industrial classification
(SIC) numbers or three (3) digit standard industrial
classification (SIC) numbers, if that information is available.
(11) For an award of development assistance related to a
specific project site that is not located in a metropolitan
statistical area (as defined by the United States Department of
Commerce, Bureau of the Census), the average weekly wage
paid in the county in which the project is located, as most
recently reported by the United States Department of
Commerce in the "County Business Patterns" report or a
(12) A description of effects the recipient's use of the
development assistance may have on employment at any site
in a United States jurisdiction controlled by the recipient or
the recipient's controlling entity, including any automation,
consolidation, merger, acquisition, product line movement,
business activity movement, or restructuring by either the
recipient or the controlling entity.
(13) Individual certifications by the executives of the recipient
and the granting body as to the accuracy of the information,
under penalty of perjury.
(c) Beginning January 1, 2003, a recipient of development
assistance must complete an information form under this section
and submit the information form to the granting body from which
the development assistance was awarded. The granting body shall
forward a copy of each completed information form to the
department of commerce.
(d) The department shall, before September 30 of each year,
update the information form required by this section.
Sec. 5. (a) The department of commerce shall, before November
1 of each year, publish a report compiling and summarizing the
information provided to the department under section 4 of this
(b) The report required by this section must include at least the
(1) The total amount of development assistance provided by
all granting bodies.
(2) The total amount of development assistance provided in
various regions of the state.
(3) The distribution of development assistance by the amount
of development assistance.
(4) The distribution of development assistance by type and by
(c) The department of commerce shall make the following
available in both print and electronic form at no cost to the public:
(1) The report published under this section.
(2) All information provided to the department under this
chapter by a granting body or by a person receiving
The report shall be written at an eighth grade reading level. The
report and information shall be made available at a centralized
physical location as determined by the department and on the
department's public information page on its Internet site on the
world wide web established under IC 4-4-3-22.
Sec. 6. (a) A local government granting body that provides
development assistance must, before September 1, file with the
department of commerce a report listing the persons receiving
development assistance who failed to provide the information
required by section 4 of this chapter.
(b) If a local government granting body does not provide the
department of commerce with the information required by this
section before September 1, the department of commerce shall
provide the local government granting body with notice that the
information must be filed. If the local government granting body
does not provide the department of commerce with the required
information within fourteen (14) days after the notice is provided,
the department of commerce:
(1) shall suspend any current development assistance
activities under its control in the granting body's jurisdiction;
(2) may not complete any current development assistance or
provide any additional development assistance in the granting
until the granting body provides the information required by
section 4 of this chapter.
(c) The department of commerce shall provide information and
assistance to local government granting bodies concerning the
granting bodies' reporting requirements under this section.
Sec. 7. If a granting body or the department of commerce does
not enforce or carry out the requirements of this chapter, a person
who paid state income taxes or paid property taxes to a taxing unit
in the preceding year, or any organization representing such a
person, is entitled to bring a civil action to compel enforcement of
this chapter. In an action under this section, a court shall award
reasonable attorney's fees and actual incurred costs in pursuing the
action to a prevailing plaintiff or organization.
Sec. 8. The department of commerce shall use:
(1) existing staff and resources; and
(2) authorized but vacant staff positions;
to perform the duties of the department of commerce under this