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.
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AM060901/DI 92 2005