Introduced Version
HOUSE BILL No. 1192
_____
DIGEST OF INTRODUCED BILL
Citations Affected: IC 6-3.5.
Synopsis: Option income tax residency date. Changes the date (from
January 1 to July 1) on which residency is determined for purposes of
the county adjusted gross income tax, the county option income tax, the
county economic development income tax, and the municipal option
income tax.
Effective: January 1, 2005 (retroactive).
Thompson
January 6, 2005, read first time and referred to Committee on Ways and Means.
Introduced
First Regular Session 114th General Assembly (2005)
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HOUSE BILL No. 1192
A BILL FOR AN ACT to amend the Indiana Code concerning
taxation.
Be it enacted by the General Assembly of the State of Indiana:
SOURCE: IC 6-3.5-1.1-16; (05)IN1192.1.1. -->
SECTION 1. 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: IC 6-3.5-6-20; (05)IN1192.1.2. -->
SECTION 2. 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: IC 6-3.5-7-17; (05)IN1192.1.3. -->
SECTION 3. 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)IN1192.1.4. -->
SECTION 4. 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)IN1192.1.5. -->
SECTION 5. [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.
SOURCE: ; (05)IN1192.1.6. -->
SECTION 6.
An emergency is declared for this act.