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Indiana General Assembly
Senate Bill 0019


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Senate Bill 0019

ARCHIVE (2008)

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DIGEST OF SB 19 (Updated February 20, 2008 10:01 pm - DI 92)

Various tax matters. Permits minimum valuation adjustments for personal property tax abatements only for tax abatements for which a statement of benefits was initially approved after December 31, 2005. Extends the media production sales tax exemption until January 1, 2012. Establishes a new markets development credit against state tax liability for investments that qualify for a federal new markets tax credit. Provides that a person taking flying lessons pays sales tax on the rental of the plane but not for the flight instructor's costs. Requires sales tax returns to be filed on a monthly basis even if the taxpayer files using electronic funds transfer (EFT). Increases the sales tax filing threshold so that if the annual liability is less than $1,000, the taxpayer files only an annual return (instead of a monthly, quarterly, or semiannual return). Provides that if a taxpayer makes a nonqualified withdrawal from a college choice education plan and is a nonresident who has no current tax liability, the department of state revenue (department) shall bill the taxpayer for the amount of any tax credit to be recaptured. Amends the definition of "qualified withdrawal" for purposes of the tax credit for contributions to Indiana's college choice 529 education savings plan. Clarifies legislative intent that for purposes of the utility receipts tax, a sale of utility services is considered a wholesale sale if the utility services are natural gas and the buyer consumes the natural gas in the direct production of electricity to be sold by the buyer. Requires wage withholding payments and estimated tax payments for nonresident aliens to be computed based on the application of not more than one personal exclusion. Requires employers to report to the department of state revenue the amount of withholdings attributable to local income taxes each time the employer remits to the department the tax that is withheld. Requires an individual filing an estimated tax return to designate the portion of the estimated tax payment that represents state income tax liability and the portion of the estimated tax payment that represents local income tax liability. Provides that if an individual requests the payor of a distribution to withhold taxes from the distribution, the individual must designate the portion of the withheld amount that represents state income tax liability and the portion of the withheld amount that represents local income tax liability. Requires the department of state revenue and the office of management and budget to develop certain reports related to local option income taxes. Reduces the state earned income tax credit for partial year nonresidents who have taxable income in other states. Requires a cigarette distributor to be current in all listed taxes before a distributor's license may be issued or renewed. Requires cigarette tax payments via EFT if the distributor purchases the stamps on credit. Permits the department to disclose information concerning taxpayers to state and local law enforcement officials in Indiana when used for official purposes and requested by the proper authorities. Imposes a penalty on certain individuals for failure to file an income tax return. Provides that the penalties for bad checks issued to pay listed taxes also apply to payments made by credit card and electronic payments. Repeals the current statutory requirement that professional tax preparers file persons returns in electronic format when the prepare is filing more than 100 returns in a calendar year. Requires the office of management and budget to submit an informative summary of certain calculations related to the certified distribution of local income taxes to the county council and requires certain information to be included in the informative summary. Provides that a public transportation corporation located in a county having a consolidated city may receive each year, at the election of the public transportation corporation, 3% of the county's certified distribution of county option income tax revenue for the year. Allows counties to distribute revenue from certain local option income taxes to school allocation area accounts to be used for any of the following purposes: (1) Replacing the county's revenues reduced as a result of circuit breaker credits. (2) If a county replaces all revenues described in (1), then a county may allocate additional revenue to be applied at a uniform rate to reduce property taxes levied by the county. (3) To fund property tax relief, including replacement of revenues reduced as a result of the application of the credits for excessive property taxes, in any: (A) school corporation; or (B) civil taxing unit, other than the county, within the school allocation area; as determined by the county council. Establishes the regional transportation authority formation fund. Provides that a county, city, or town located within a regional transit authority may establish a transit development district to improve transportation infrastructure within the transit development district. Provides that a transit development district captures a part of the sales taxes collected in the transit development district. Requires the fiscal body of the unit establishing a transit development district to appropriate the captured revenues to the regional transit authority. Requires a regional transit authority to distribute 25% of any funds received from a transit development district to the regional transportation authority formation fund. Provides the fund shall be administered by the Indiana department of transportation. Requires the money in the fund to be used to make matching grants of up to 20% of the costs incurred by a county or municipality in establishing a regional transportation authority. Provides that under certain circumstances, all information concerning the purchase of a vehicle must be completed on the certificate of title, and that the knowing or intentional failure to do so is a Class A misdemeanor for the first violation and a Class D felony for the second and any subsequent violation. Authorizes Warrick County to establish an economic development project district. Provides that the Indiana economic development corporation performs the duties of the state board of finance when establishing an economic development project district for the county. Increases the term of bonds and leases for an economic development district from 20 to 25 years. Grants a member of the 1977 police officers' and firefighters' pension and disability fund (1977 fund) under certain circumstances up to six years of service credit for active duty military service. Authorizes a member of the 1977 fund to purchase under certain conditions up to two additional years of service credit for active duty military service. Repeals the automated transit district statute. Allows certain nonprofit limited liability companies to claim property tax exemptions for prior years. Authorizes a property tax levy appeal to the department of local government finance by certain fire protection districts that have experienced growth. For property taxes first due and payable in 2007, allows a civil taxing unit or school corporation to file a late excessive levy appeal based on a revenue shortfall that resulted from erroneous assessed valuation figures. If an appeal is allowed, provides that the following do not apply in the county: (1) the deadline for the department of local government finance to certify budgets, tax rates, and tax levies; (2) the deadline for mailing tax statements; and (3) the standard tax due dates. Requires the department of natural resources to equalize the salaries of district foresters and natural science managers. Authorizes Indiana University, Purdue University at Fort Wayne (IPFW) to issue bonds for a student services and library complex provided that the bond principal, debt service reserves, credit enhancement, or other costs incidental to issuing the bonds does not exceed $16,000,000. Provides that the bonding authority authorized by this amendment is in addition to any bonding authority for the IPFW student services and library complex granted by the 2007-2009 budget bill. Changes the due date for the report of the commission on disproportionality in youth services to the governor and the legislative council from August 15, 2008, to October 15, 2008.
    Current Status:
     Out of Committee 2nd House
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