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Indiana General Assembly
House Bill 1125


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House Bill 1125

ARCHIVE (2008)

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DIGEST OF HB 1125 (Updated March 14, 2008 5:46 pm - DI 92)

Various government matters. Provides that for taxable years beginning after December 31, 2007, references in Indiana law to the Internal Revenue Code and related regulations refer to the law and regulations in effect on January 1, 2008. Excludes from state adjusted gross income any amount of the credit (including an advance refund of the credit) that is provided to an individual under the federal Economic Stimulus Act of 2008 and included in the individual's federal adjusted gross income. Provides that recreational vehicles and truck campers are subject to an excise tax instead of the property tax on personal property beginning January 1, 2010. Excludes other nonbusiness personal property (other than mobile homes) from the definition of taxable personal property. Provides that property, revenues, certain expenditures, and transactions of the NFL or the NCAA in connection with a Super Bowl or a men's or women's Final Four conducted after December 31, 2011, are exempt from taxation in Indiana for all purposes and that those events are exempt from the Marion County admissions tax. (Current law applies only to the Super Bowl that was described in a bid specification document dated October 2006.) Extends until December 31, 2011 (instead of December 31, 2008) the sales tax exemption for property directly used in qualified media productions. Provides additional bonding authority for the Indiana University - Purdue University at Fort Wayne student services and library complex. Changes the due date for the report of the commission on disproportionality in youth services to the governor and the legislative council to October 15, 2008. Allows certain nonprofit limited liability companies to claim property tax exemptions for prior years. 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 the budget agency to allot and otherwise take the steps necessary to make available for expenditure and distribute to area health education centers before May 2, 2008, at least 75% of the amount appropriated by P.L.234-2007 for area health education centers for the state fiscal year beginning July 1, 2007, and ending June 30, 2008. Provides that the minimum monthly retirement disability benefit under PERF is $180. 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 complete the information on the certificate is a Class A misdemeanor for the first violation and a Class D felony for the second or any subsequent violation. Requires the commission on state tax and financing policy to study the feasibility of establishing a sales tax increment financing district in Warrick County to facilitate the establishment of a museum and education complex. 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. Provides that the following do not apply in the county if an appeal is allowed: (A) The deadline for the department of local government finance to certify budgets, tax rates, and tax levies. (B) The deadline for mailing tax statements. (C) The standard tax due dates. Authorizes a property tax levy appeal to the department of local government finance by the Honey Creek fire protection district in Vigo County. Requires the department of natural resources to equalize the salaries of district foresters and natural science managers. Corrects language in a 2007 appropriation to Indiana State University. Allows a church or religious society that meets certain requirements and that failed to timely file an application for property tax exemption for the 2003, 2004, and 2005 assessment dates to file retroactively for and be granted the exemption. Provides that under certain circumstances, certain motor vehicles titled outside of Indiana do not need an inspection for an Indiana title to be issued. Provides that a person who engages in the business of selling at least 12 off-road vehicles to the general public each year for delivery in Indiana must secure a dealer's license from the secretary of state. Repeals provisions exempting a seller of off-road vehicles from the requirements for a motor vehicle dealer's license. Permits the department of local government finance to adjust levies in 2010 to adjust for the effect of the elimination of property taxes on recreational vehicles and truck campers. Permits taxing units to apply for an excessive levy in 2010 to mitigate the effect of the elimination of property taxes on other nonbusiness personal property. Permits the department of local government finance to adjust levies in 2011 to adjust for the effect of the elimination of property taxes on other nonbusiness personal property. Delays the imposition of penalties upon professional preparers who fail to comply with the requirement to file returns electronically. Provides that certain motor carrier employers may provide an advance of wages and then take certain deductions from subsequent wages under certain circumstances. Provides that a police officer who finds or is notified of a vehicle or parts that are believed to be abandoned shall attach a notice tag stating that the vehicle or parts will be removed after thirty-six hours, if the vehicle is located on or within the right-of-way of an interstate highway or any highway that is designated as part of the state highway system under IC 8-23-4. Allows certain towns to designate municipal riverfront development project areas. Allows certain taxpayers to claim interstate commerce exemptions for certain inventory for the 2004, 2005, and 2006 assessment dates by filing amended returns before March 1, 2008. Provides that the amended returns are considered to have been timely filed. Removes a provision in the motor vehicle excise tax law requiring excise taxes to be deposited in a separate account within a depository. Adds a provision describing the legislative intent with regard to the 2003 enactment of certain personal property assessment procedures affecting integrated steel mills and the oil refining and petrochemical industry. Authorizes certain common school fund and rainy day fund loans. Caps the amount of media production expenditure income tax credits that may be awarded to all taxpayers for a state fiscal year at $5,000,000. Authorizes the use of revenue bonds and other methods to finance economic improvement projects. Includes common areas shared by the manufactured homes or mobile homes within mobile home parks in the definition of residential property. 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. 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 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. 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 electronic funds transfer 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. Provides 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. Authorizes the auditor or treasurer of Marion County to mail refunds and reconciling statements for property taxes first due and payable in 2007 in the same envelope. Extends the deadline for state board of finance action on a loan from the rainy day fund for qualified taxing units. Makes an appropriation.
Current Status:
 Law Enacted
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