SB 609-1_ Filed 03/17/2005, 18:06
Adopted 03/17/2005


Text Box

Adopted Rejected


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COMMITTEE REPORT


                                                        YES:

22

                                                        NO:
0

MR. SPEAKER:
    Your Committee on       Ways and Means     , to which was referred       Senate Bill 609     , has had the same under consideration and begs leave to report the same back to the House with the recommendation that said bill be amended as follows:

SOURCE: Page 8, line 40; (05)AM060901.8. -->     Page 8, between lines 40 and 41, begin a new paragraph and insert:
SOURCE: IC 6-3.5-1.1-16; (05)AM060901.7. -->     "SECTION 7. IC 6-3.5-1.1-16 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2005 (RETROACTIVE)]: Sec. 16. (a) For purposes of this chapter, an individual shall be treated as a resident of the county in which he: the individual:
        (1) maintains a home, if the individual maintains only one (1) in Indiana;
        (2) if subdivision (1) does not apply, is registered to vote;
        (3) if neither subdivision (1) or (2) applies, registers his the individual's personal automobile; or
        (4) if neither subdivision (1), (2), or (3) applies, spends the majority of his the individual's time spent in Indiana during the taxable year in question.
    (b) The residence or principal place of business or employment of an individual is to be determined on January July 1 of the calendar year

in which the individual's taxable year commences. If an individual changes the location of his the individual's residence or principal place of employment or business to another county in Indiana during after July 1 of a calendar year, his the individual's liability for county adjusted gross income tax is not affected.
    (c) Notwithstanding subsection (b), if an individual becomes a county taxpayer for purposes of IC 36-7-27 during a calendar year because the individual:
        (1) changes the location of the individual's residence to a county in which the individual begins employment or business at a qualified economic development tax project (as defined in IC 36-7-27-9); or
        (2) changes the location of the individual's principal place of employment or business to a qualified economic development tax project and does not reside in another county in which the county adjusted gross income tax is in effect;
the individual's adjusted gross income attributable to employment or business at the qualified economic development tax project is taxable only by the county containing the qualified economic development tax project.".

SOURCE: Page 14, line 3; (05)AM060901.14. -->     Page 14, between lines 3 and 4, begin a new paragraph and insert:
SOURCE: IC 6-3.5-6-20; (05)AM060901.11. -->     "SECTION 11. IC 6-3.5-6-20 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2005 (RETROACTIVE)]: Sec. 20. (a) For purposes of this chapter, an individual shall be treated as a resident of the county in which he: the individual:
        (1) maintains a home, if the individual maintains only one (1) in Indiana;
        (2) if subdivision (1) does not apply, is registered to vote;
        (3) if subdivision (1) or (2) does not apply, registers his the individual's personal automobile; or
        (4) if subdivision (1), (2), or (3) does not apply, spends the majority of his the individual's time spent in Indiana during the taxable year in question.
    (b) The residence or principal place of business or employment of an individual is to be determined on January July 1 of the calendar year in which the individual's taxable year commences. If an individual changes the location of his the individual's residence or principal place of employment or business to another county in Indiana during after

July 1 of a calendar year, his the individual's liability for county option income tax is not affected.
    (c) Notwithstanding subsection (b), if an individual becomes a county taxpayer for purposes of IC 36-7-27 during a calendar year because the individual:
        (1) changes the location of the individual's residence to a county in which the individual begins employment or business at a qualified economic development tax project (as defined in IC 36-7-27-9); or
        (2) changes the location of the individual's principal place of employment or business to a qualified economic development tax project and does not reside in another county in which the county option income tax is in effect;
the individual's adjusted gross income attributable to employment or business at the qualified economic development tax project is taxable only by the county containing the qualified economic development tax project.".

SOURCE: Page 15, line 25; (05)AM060901.15. -->     Page 15, between lines 25 and 26, begin a new paragraph and insert:
SOURCE: IC 6-3.5-7-17; (05)AM060901.13. -->     "SECTION 13. IC 6-3.5-7-17 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2005 (RETROACTIVE)]: Sec. 17. (a) For purposes of this chapter, an individual shall be treated as a resident of the county in which the individual:
        (1) maintains a home, if the individual maintains only one (1) home in Indiana;
        (2) if subdivision (1) does not apply, is registered to vote;
        (3) if subdivision (1) or (2) does not apply, registers the individual's personal automobile; or
        (4) if subdivision (1), (2), or (3) does not apply, spends the majority of the individual's time in Indiana during the taxable year in question.
    (b) The residence or principal place of business or employment of an individual is to be determined on January July 1 of the calendar year in which the individual's taxable year commences. If an individual changes location of residence or principal place of employment or business to another county in Indiana during after July 1 of a calendar year, the individual's liability for county economic development income tax is not affected.
    (c) Notwithstanding subsection (b), if an individual becomes a

county taxpayer for purposes of IC 36-7-27 during a calendar year because the individual:
        (1) changes the location of the individual's residence to a county in which the individual begins employment or business at a qualified economic development tax project (as defined in IC 36-7-27-9); or
        (2) changes the location of the individual's principal place of employment or business to a qualified economic development tax project and does not reside in another county in which the county economic development income tax is in effect;
the individual's adjusted gross income attributable to employment or business at the qualified economic development tax project is taxable only by the county containing the qualified economic development tax project.

SOURCE: IC 6-3.5-8-21; (05)AM060901.14. -->     SECTION 14. IC 6-3.5-8-21 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2005 (RETROACTIVE)]: Sec. 21. (a) For purposes of this chapter, an individual shall be treated as a resident municipal taxpayer of the municipality in which the individual:
        (1) maintains a residence, if the individual maintains only one (1) residence in Indiana;
        (2) if subdivision (1) does not apply, registers to vote;
        (3) if subdivision (1) or (2) does not apply, registers the individual's personal automobile; or
        (4) if subdivision (1), (2), or (3) does not apply, spends the majority of the individual's time in Indiana during the taxable year in question.
    (b) Whether an individual is a resident municipal taxpayer is determined on January July 1 of the calendar year in which the individual's taxable year commences. If an individual changes the location of the individual's residence to another location in Indiana during after July 1 of a calendar year, the individual's liability for municipal option income tax is not affected.
SOURCE: ; (05)AM060901.15. -->     SECTION 15. [EFFECTIVE JANUARY 1, 2005 (RETROACTIVE)] IC 6-3.5-1.1-16, IC 6-3.5-6-20, IC 6-3.5-7-17, and IC 6-3.5-8-21, all as amended by this act, apply only to taxable years beginning after December 31, 2004.".
    Renumber all SECTIONS consecutively.
    (Reference is to SB 609 as reprinted March 1, 2005.)

and when so amended that said bill do pass.

__________________________________

Representative Espich


AM060901/DI 92    2005