Citations Affected: IC 2-5; IC 2-8; IC 2-8.2; IC 3-6; IC 4-6; IC 4-9.1; IC 4-10; IC 4-12;
IC 4-13; IC 4-31; IC 4-33; IC 4-35; IC 5-2; IC 5-10; IC 5-10.3; IC 5-10.5; IC 6-1.1; IC 6-2.5;
IC 6-3; IC 6-3.1; IC 6-3.5; IC 6-4.1; IC 6-5.5; IC 6-6; IC 6-7; IC 6-8.1; IC 6-9; IC 8-14;
IC 8-15.5; IC 8-15.7; IC 8-23; IC 10-13; IC 11-10; IC 11-12; IC 12-7; IC 12-8; IC 12-10;
IC 12-13; IC 12-14; IC 12-15; IC 12-17.2; IC 12-17.6; IC 16-21; IC 16-28; IC 16-29; IC 20-18;
IC 20-20; IC 20-23; IC 20-24; IC 20-24.5; IC 20-25; IC 20-26; IC 20-27; IC 20-28; IC 20-29;
IC 20-31; IC 20-33; IC 20-43; IC 20-45; IC 20-49; IC 20-51; IC 21-7; IC 21-9; IC 21-12;
IC 21-13; IC 21-14; IC 21-18.5; IC 21-35; IC 21-36; IC 22-2; IC 22-4; IC 23-19; IC 31-33;
IC 32-33; IC 35-32; IC 35-51; IC 36-1; noncode.
Synopsis: Biennial budget. Appropriates money for capital expenditures, the operation of the state, the delivery of Medicaid and other services, and various other distributions and purposes. Abolishes the health finance advisory committee, the health policy advisory committee, and the select joint commission on Medicaid oversight, and transfers their duties to the health finance commission. Restores citation numbering in Article V convention law as adopted by the senate in SB 224. Requires the county chairman of a major political party to provide the name and address of the precinct committeemen and vice committeemen to an elected official, upon request of the elected official. Provides that the office of management and budget may not consider a balance in the state tuition reserve fund when calculating the amount of state reserves at the end of a state fiscal year for purposes of the automatic taxpayer refund. Provides that the racino slot machine wagering tax is imposed on 91.5% of adjusted gross receipts. Specifies that such adjusted gross receipts include the 15% distribution from racinos. Caps supplemental distributions of wagering tax revenues at $48,000,000 statewide. Provides that the exception to the circuit-breaker credit for bonds and lease issued or entered into before July 1, 2008, in St. Joseph County or Lake County also applies to certain bonds or leases issued or entered into to refund those preexisting obligations. Reduces the adjusted gross income tax rate on noncorporate taxpayers to: (1) 3.3% for taxable years beginning after 2014 and before 2017; and (2) to 3.23% for taxable years beginning after 2016. Increases the annual cap on school scholarship tax credits to $7,500,000. Permits a county income tax council to impose a motor vehicle excise surtax and a wheel tax for a county. (Current law permits the county council to impose these taxes.)
Specifies that the body that initially imposes the excise surtax and wheel tax is the body that is empowered to increase, decrease, or rescind the excise surtax and wheel tax. Provides that the inheritance tax expires on January 1, 2013, rather than on January 1, 2022. Specifies that a county is not entitled to an inheritance tax replacement amount for a state fiscal year beginning after June 30, 2013. Repeals the Indiana estate tax and Indiana generation skipping transfer tax. Reallocates certain cigarette tax revenues. Updates references to the Internal Revenue Code . Changes financial institution tax distributions to local governments. Provides that any increase after January 1, 2013, and before March 1, 2013, in the Marion County supplemental auto rental excise tax rate or the Marion County admissions tax rate may not continue in effect after February 28, 2023. Increases the total amount of school scholarship tax credits that may be awarded in a state fiscal year. Allocates 1% of state gross retail tax collections to the motor vehicle highway account. Removes state police expenses from motor vehicle highway account distributions. Establishes the major moves 2020 trust fund. Specifies that money is to be used exclusively for major highway expansion projects that enhance the ability to transport goods in and through Indiana, upon appropriation by the general assembly. Provides that the fund is considered a trust fund, and that money may not be transferred, assigned, or otherwise removed from the fund by the state board of finance, the budget agency, or any other state agency. Provides that, on July 1, 2013, and on July 1, 2014, the auditor of state shall transfer $200,000,000 to the fund from the state general fund. Provides that the Indiana finance authority may enter into public-private agreements for freeway projects in addition to toll road projects. Defines a freeway project as a nontolled highway project subject to a public-private agreement. Specifies that additional statutory authority is not necessary to issue a request for proposals or to enter into a public-private agreement for a freeway project. Provides that freeway projects are not subject to a preliminary feasibility and economic impact study required by current law before entering into a public-private agreement for a toll road project. Provides that lodging facilities constructed on or adjacent to a freeway project are not part of the freeway project. Specifies that the general law concerning public-private partnerships may not be construed to affect a project carried out under the law governing public-private agreements for toll road projects and freeway projects. Provides that if the department of correction or a county incurs medical care expenses in providing medical care to an inmate and the medical care expenses are not reimbursed, the department or the county shall attempt to determine the amount, if any, of the medical care expenses that may be paid: (1) by a policy of insurance that is maintained by the inmate and that covers medical care, dental care, eye care, or any other health care related service; or (2) by Medicaid. Removes expiration date for the Medicare plus 4% provision concerning certain medical costs incurred by the department of correction or a county. Authorizes a hospital assessment fee through June 30, 2017. Extends the health facility quality assessment fee through June 30, 2017. Provides that FSSA may not implement a waiver or Medicaid state plan amendment without having it reviewed by the budget committee. Doubles the amounts that FSSA must pay to funeral directors and cemeteries for the burial expenses of TANF and Medicaid recipients. Specifies distribution of disproportionate share payments for specified fiscal years to specified hospitals and psychiatric institutions. Authorizes transfers from the state tuition reserve to the state general fund if the budget director, after review by the budget committee, makes a determination that the amount of the distribution for that state fiscal year for basic tuition support has been reduced because the amount of the distributions for the state fiscal year for choice scholarships has exceeded the estimated amount of the distributions for choice scholarships. Provides that such a transfer may not exceed $25,000,000 per state fiscal year. Specifies that the amounts transferred shall be used to augment the appropriation for state tuition support and shall be distributed to school corporations to restore the distributions for basic tuition support that have been reduced. Provides that if the state board of education determines that the Indianapolis public school corporation or any other school corporation is entitled to a distribution to correct the amount that was withheld during July through December 2012 from state tuition support and federal funds otherwise to be distributed to the school corporation under the turnaround academy statute, the state board receives an appropriation of $7,405,892 to make corrected distributions. Requires the recipient
school corporation to dismiss and not pursue any claims against the state, the special management
team, or the turnaround academy with regard to distributions.
Establishes the science, technology,
engineering, and mathematics teacher recruitment fund. Establishes the high need fields and
minority student teacher stipend programs.
Repeals the nursing scholarship and scholarships for
special education, occupational therapy, and physical therapy students.
Creates a scholarship
program for medical students.
Requires the Department of Child Services (DCS) to investigate
all reports of child abuse or neglect received from a judge or prosecutor. Requires DCS to
forward all reports of child abuse or neglect received from medical personnel, school personnel,
a social worker, law enforcement officials or personnel, judiciary personnel, or prosecutor
personnel to the appropriate local office.
Requires the auditor of state to transfer $150,000,000
to the tuition reserve fund on July 1, 2013, and on July 1, 2014. Authorizes a state educational
institution to develop and finance a hospitality facility through a financing and operating
agreement with a developer. Specifies that the hospitality facility must be generally available to
students, faculty, staff, or visitors without discrimination and at reasonable charges. Provides for
funding of the securities division. Requires political subdivisions to annually report certain
information concerning other post employment benefits (OPEB) to the department of local
government finance. Requires studies of various topics. Appropriates money to defease bonds
on the state museum and forensics and health sciences lab. Repeals obsolete study committees.
Provides that on July 1, 2013, the auditor of state shall transfer $10,000,000 from the mine
subsidence insurance fund to the state general fund.
Repeals the 2009 appropriation for carrying
out architectural and engineering work for a trauma care center in the city of Gary. Repeals
certain previously authorized higher education bonding authority. (This conference committee
report makes numerous changes to the Senate passed version of the bill including the
following: Provides an additional adjusted gross income tax rate reduction for taxable years
beginning after 2016. Increases the annual cap on school scholarship tax credits to
$7,500,000. Adds provisions authorizing transfers from the state tuition reserve to the state
general fund. Deletes a provision establishing
the healthy Indiana plan savings account.
Deletes provisions freezing MVHA distributions to counties in which the wheel tax and
surtax are below 50% of the maximum rate. Provides that the Indiana finance authority
may enter into public-private agreements for freeway projects
. Reconciles provisions
enacted in 2013 concerning an Article V convention.
Removes the expiration date for the
Medicare plus 4% provision concerning certain medical costs incurred by the department
of correction or a county.
Establishes the science, technology, engineering, and mathematics
teacher recruitment fund. Establishes the high need fields and minority student teacher
stipend programs. Deletes provisions concerning financial literacy education.
Updates the
reference to the Internal Revenue Code
. Changes financial institution tax distributions to
local governments.
Provides that any increase after January 1, 2013, and before March 1,
2013, in the Marion County supplemental auto rental excise tax rate or the Marion County
admissions tax rate may not continue in effect after February 28, 2023. Repeals the 2009
appropriation for carrying out architectural and engineering work for a trauma care center
in the city of Gary. Repeals certain previously authorized higher education bonding
authority. Requires the Department of Child Services (DCS) to investigate all reports of
child abuse or neglect received from a judge or prosecutor. Requires DCS to forward all
reports of child abuse or neglect received from medical personnel, school personnel, a social
worker, law enforcement officials or personnel, judiciary personnel, or prosecutor
personnel to the appropriate local office. Specifies distribution of disproportionate share
payments for specified fiscal years to specified hospitals and psychiatric institutions. Adds
the provision requiring the county chairman of a major political party to provide the name
and address of the precinct committeemen and vice committeemen to an elected official,
upon request of the elected official.)
Effective: Upon passage; January 1, 2013 (retroactive); May 15, 2013; June 1, 2013; June 30,
2013; July 1, 2013; January 1, 2014.
MR. SPEAKER:
Your Conference Committee appointed to confer with a like committee from the Senate
upon Engrossed Senate Amendments to Engrossed House Bill No. 1001 respectfully reports
that said two committees have conferred and agreed as follows to wit:
that the House recede from its dissent from all Senate amendments and that
the House now concur in all Senate amendments to the bill and that the bill
be further amended as follows:
Delete everything after the enacting clause and insert the following:
1
SECTION 1. [EFFECTIVE JULY 1, 2013]
2
3
(a) The following definitions apply throughout this act:
4
(1) "Augmentation allowed" means the governor and the budget agency are
5
authorized to add to an appropriation in this act from revenues accruing to the
6
fund from which the appropriation was made.
7
(2) "Biennium" means the period beginning July 1, 2013, and ending June 30, 2015.
8
Appropriations appearing in the biennial column for construction or other permanent
9
improvements do not revert under IC 4-13-2-19 and may be allotted.
10
(3) "Deficiency appropriation" or "special claim" means an appropriation available
11
during the 2012-2013 fiscal year.
12
(4) "Equipment" includes machinery, implements, tools, furniture,
13
furnishings, vehicles, and other articles that have a calculable period of service
14
that exceeds twelve (12) calendar months.
15
(5) "Fee replacement" includes payments to universities to be used to pay indebtedness
16
resulting from financing the cost of planning, purchasing, rehabilitation, construction,
17
repair, leasing, lease-purchasing, or otherwise acquiring land, buildings, facilities,
18
and equipment to be used for academic and instructional purposes.
19
(6) "Federally qualified health center" means a community health center that is
20
designated by the Health Resources Services Administration, Bureau of Primary Health
21
Care, as a Federally Qualified Health Center Look Alike under the FED 330 Consolidated
of this chapter.
(c) The chairman of the commission, with the advice of the vice chairman of the commission, shall
appoint the members of the health finance advisory committee identified in section 6(3) of this chapter.
commission. The member may be replaced at any time without notice, and for any reason, at the discretion
of the chairman of the commission.
convention for the purpose of proposing amendments to the Constitution of the United States
on the subjects and amendments that may be considered by the Article V convention;
forfeits the delegate's or alternate delegate's appointment by virtue of that vote or attempt to vote.
(b) If a delegate forfeits appointment under subsection (a), the paired alternate delegate of the
delegate becomes the delegate at the time the forfeiture of the appointment occurs.
Sec. 5. The application of the general assembly to call an Article V convention for proposing
amendments to the Constitution of the United States ceases to be a continuing application and shall
be treated as having no effect if all of the delegates and alternate delegates vote or attempt to vote
outside the scope of:
(1) the instructions established by a joint resolution adopted under section 1 of this chapter;
or
(2) the limits placed by the general assembly in a joint resolution that calls for an Article V
convention for the purpose of proposing amendments to the Constitution of the United States
on the subjects and amendments that may be considered by the Article V convention.
Sec. 6. A delegate or alternate delegate who knowingly or intentionally votes or attempts to vote
outside the scope of:
(1) the instructions established by a joint resolution adopted under section 1 of this chapter;
or
(2) the limits placed by the general assembly in a joint resolution that calls for an Article V
convention for the purpose of proposing amendments to the Constitution of the United States
on the subjects and amendments that may be considered by the Article V convention;
commits a Class D felony.
agency, changes the base year on which it calculates the implicit price deflator for the gross national
domestic product, the budget director shall adjust the implicit price deflator for the gross national
domestic product used in making the calculation in subsection (b) to compensate for that change in the
base year.
fund established by IC 4-12-1-15.7 when making the calculation required by subsection (a).
SECTION 61. IC 4-10-22-3, AS AMENDED BY P.L.160-2012, SECTION 4, IS AMENDED TO
READ AS FOLLOWS [EFFECTIVE JULY 1, 2013]: Sec. 3. After completing the presentation to the
state budget committee described in section 2 of this chapter, the governor shall do the following:
(1) If the amount of excess reserves on June 30 of any year is less than fifty million dollars
($50,000,000), the governor shall carry over the excess reserves to each subsequent year until the
total excess reserves, including any carryover amount, equal at least fifty million dollars
($50,000,000). In the year that the total excess reserves equal at least fifty million dollars
($50,000,000), the excess reserves shall be used as provided in subdivision (2).
(2) If in any year the amount of the excess reserves is fifty million dollars ($50,000,000) or more,
the governor shall do the following:
(A) If the year is calendar year 2012, 2013, transfer fifty percent (50%) one hundred percent
(100%) of the excess reserves as follows:
(i) To the pension plans for the state police, conservation officers, judges, and prosecuting
attorneys to increase the funded amount of each of these plans to eighty percent (80%). The
funded amount for each plan described in this item is to be determined as of June 30 of the
immediately preceding year, and, if the amount of money available for transfer is less than the
amount needed to increase all these plans' funded amount to eighty percent (80%), the transfers
shall be made in the priority of each plan's unfunded liability so that the funded amount of the
plan with the least unfunded liability is raised to eighty percent (80%) first.
(ii) to the pension stabilization fund established by IC 5-10.4-2-5 for the purposes of the
pension stabilization fund. if money remains after satisfying item (i).
If the year begins after December 31, 2012, is calendar year 2014 or thereafter, transfer fifty
percent (50%) of any excess reserves to the pension stabilization fund established by
IC 5-10.4-2-5 for the purposes of the pension stabilization fund.
(B) If the year is calendar year 2014 or thereafter, use fifty percent (50%) of any excess
reserves for the purposes of providing an automatic taxpayer refund under section 4 of this
chapter.
IC 5-14-6.
(d) The budget agency shall administer the allotment system provided in IC 4-13-2-18.
(e) The budget agency may transfer, assign, and reassign any appropriation or appropriations, or parts
of them, excepting those appropriations made to the Indiana state teacher's retirement fund established by
IC 5-10.4-2, made for one (1) specific use or purpose to another use or purpose of the agency of state to
which the appropriation is made, but only when the uses and purposes to which the funds transferred,
assigned and reassigned are uses and purposes the agency of state is by law required or authorized to
perform. No transfer may be made as in this subsection authorized unless upon the request of and with the
consent of the agency of state whose appropriations are involved. Except to the extent otherwise
specifically provided, every appropriation made and hereafter made and provided for any specific use or
purpose of an agency of the state is and shall be construed to be an appropriation to the agency, for all
other necessary and lawful uses and purposes of the agency, subject to the aforesaid request and consent
of the agency and concurrence of the budget agency. Whenever the budget agency makes a
determination to transfer, assign, or reassign any appropriation or appropriations or parts of them
from one (1) dedicated fund to another or to the state general fund, the budget agency shall notify
the budget committee within thirty (30) days and state the reason for the transfer.
(f) One (1) or more emergency or contingency appropriations for each fiscal year or for the budget
period may be made to the budget agency. Such appropriations shall be in amounts definitely fixed by law,
or ascertainable or determinable according to a formula, or according to appropriate provisions of law
taking into account the revenues and income of the agency of state. No transfer shall be made from any
such appropriation to the regular appropriation of an agency of the state except upon an order of the
budget agency made pursuant to the authority vested in it hereby or otherwise vested in it by law.
of state under these contracts must be accompanied by a copy of the budget agency approval. No payment
may be made by the auditor of state without such approval. However, this subsection does not apply to
a contract entered into by:
(1) a state educational institution; or
(2) an agency of the state if the contract is not required to be approved by the budget agency under
IC 4-13-2-14.1.
(e) The budget agency shall review and approve the policy and procedures governing travel prepared
by the department of administration under IC 4-13-1, before the travel policies and procedures are
distributed.
(f) Except as provided in subsection (g), the budget agency may adopt such policies and procedures
not inconsistent with law as it may deem advisable to facilitate and carry out the powers and duties of the
agency, including the execution and administration of all appropriations made by law. IC 4-22-2 does not
apply to these policies and procedures.
(g) The budget agency may not enforce or apply any policy or procedure, unless specifically
authorized by this chapter or an applicable statute, against or in relation to the following officials
or agencies, unless the official or agency consents to comply with the policy or procedure, or
emergency circumstances justify extraordinary measures to protect the state's budget or fiscal
reserves:
(1) The judicial department of the state.
(2) The general assembly, the legislative services agency, or any other entity of the legislative
department of the state.
(3) The attorney general.
(4) The auditor of state.
(5) The secretary of state.
(6) The superintendent of public instruction.
(7) The treasurer of state.
to a riverboat that has implemented flexible scheduling under IC 4-33-6-21 during the quarter shall
be paid to:
(A) the city in which the riverboat is docked, if the city:
(i) is located in a county having a population of more than one hundred eleven thousand
(111,000) but less than one hundred fifteen thousand (115,000); or
(ii) is contiguous to the Ohio River and is the largest city in the county; and
(B) the county in which the riverboat is docked, if the riverboat is not docked in a city described
in clause (A).
(2) Except as provided in subsection (k), one dollar ($1) of the admissions tax collected by the
licensed owner for each person:
(A) embarking on a gambling excursion during the quarter; or
(B) admitted to a riverboat during the quarter that has implemented flexible scheduling under
IC 4-33-6-21;
shall be paid to the county in which the riverboat is docked. In the case of a county described in
subdivision (1)(B), this one dollar ($1) is in addition to the one dollar ($1) received under
subdivision (1)(B).
(3) Except as provided in subsection (k), ten cents ($0.10) of the admissions tax collected by the
licensed owner for each person:
(A) embarking on a gambling excursion during the quarter; or
(B) admitted to a riverboat during the quarter that has implemented flexible scheduling under
IC 4-33-6-21;
shall be paid to the county convention and visitors bureau or promotion fund for the county in which
the riverboat is docked.
(4) Except as provided in subsection (k), fifteen cents ($0.15) of the admissions tax collected by the
licensed owner for each person:
(A) embarking on a gambling excursion during the quarter; or
(B) admitted to a riverboat during a quarter that has implemented flexible scheduling under
IC 4-33-6-21;
shall be paid to the state fair commission, for use in any activity that the commission is authorized
to carry out under IC 15-13-3.
(5) Except as provided in subsection (k), ten cents ($0.10) of the admissions tax collected by the
licensed owner for each person:
(A) embarking on a gambling excursion during the quarter; or
(B) admitted to a riverboat during the quarter that has implemented flexible scheduling under
IC 4-33-6-21;
shall be paid to the division of mental health and addiction. The division shall allocate at least
twenty-five percent (25%) of the funds derived from the admissions tax to the prevention and
treatment of compulsive gambling.
(6) Except as provided in subsection (k) and section 7 of this chapter, sixty-five cents ($0.65) of the
admissions tax collected by the licensed owner for each person embarking on a gambling excursion
during the quarter or admitted to a riverboat during the quarter that has implemented flexible
scheduling under IC 4-33-6-21 shall be paid to the Indiana horse racing commission to be distributed
as follows, in amounts determined by the Indiana horse racing commission, for the promotion and
operation of horse racing in Indiana:
(A) To one (1) or more breed development funds established by the Indiana horse racing
commission under IC 4-31-11-10.
(B) To a racetrack that was approved by the Indiana horse racing commission under IC 4-31. The
commission may make a grant under this clause only for purses, promotions, and routine
operations of the racetrack. No grants shall be made for long term capital investment or
construction, and no grants shall be made before the racetrack becomes operational and is offering
a racing schedule.
(c) With respect to tax revenue collected from a riverboat located in a historic hotel district, the
treasurer of state shall quarterly pay the following:
(1) With respect to admissions taxes collected for a person admitted to the riverboat before July 1,
2010, the following amounts:
(A) Twenty-two percent (22%) of the admissions tax collected during the quarter shall be paid
to the county treasurer of the county in which the riverboat is located. The county treasurer shall
distribute the money received under this clause as follows:
(i) Twenty-two and seventy-five hundredths percent (22.75%) shall be quarterly distributed to
the county treasurer of a county having a population of more than forty thousand (40,000) but
less than forty-two thousand (42,000) for appropriation by the county fiscal body after
receiving a recommendation from the county executive. The county fiscal body for the
receiving county shall provide for the distribution of the money received under this item to one
(1) or more taxing units (as defined in IC 6-1.1-1-21) in the county under a formula established
by the county fiscal body after receiving a recommendation from the county executive.
(ii) Twenty-two and seventy-five hundredths percent (22.75%) shall be quarterly distributed
to the county treasurer of a county having a population of more than ten thousand seven
hundred (10,700) but less than twelve thousand (12,000) for appropriation by the county fiscal
body. The county fiscal body for the receiving county shall provide for the distribution of the
money received under this item to one (1) or more taxing units (as defined in IC 6-1.1-1-21)
in the county under a formula established by the county fiscal body after receiving a
recommendation from the county executive.
(iii) Fifty-four and five-tenths percent (54.5%) shall be retained by the county where the
riverboat is located for appropriation by the county fiscal body after receiving a
recommendation from the county executive.
(B) Five percent (5%) of the admissions tax collected during the quarter shall be paid to a town
having a population of more than two thousand (2,000) but less than three thousand five hundred
(3,500) located in a county having a population of more than nineteen thousand five hundred
(19,500) but less than twenty thousand (20,000). At least twenty percent (20%) of the taxes
received by a town under this clause must be transferred to the school corporation in which the
town is located.
(C) Five percent (5%) of the admissions tax collected during the quarter shall be paid to a town
having a population of more than three thousand five hundred (3,500) located in a county having
a population of more than nineteen thousand five hundred (19,500) but less than twenty thousand
(20,000). At least twenty percent (20%) of the taxes received by a town under this clause must
be transferred to the school corporation in which the town is located.
(D) Twenty percent (20%) of the admissions tax collected during the quarter shall be paid in
equal amounts to each town that:
(i) is located in the county in which the riverboat is located; and
(ii) contains a historic hotel.
At least twenty percent (20%) of the taxes received by a town under this clause must be
transferred to the school corporation in which the town is located.
(E) Ten percent (10%) of the admissions tax collected during the quarter shall be paid to the
Orange County development commission established under IC 36-7-11.5. At least one-third (1/3)
of the taxes paid to the Orange County development commission under this clause must be
transferred to the Orange County convention and visitors bureau.
(F) Thirteen percent (13%) of the admissions tax collected during the quarter shall be paid to the
West Baden Springs historic hotel preservation and maintenance fund established by
IC 36-7-11.5-11(b).
(G) Twenty-five percent (25%) of the admissions tax collected during the quarter shall be paid
to the Indiana economic development corporation to be used by the corporation for the
development and implementation of a regional economic development strategy to assist the
residents of the county in which the riverboat is located and residents of contiguous counties in
improving their quality of life and to help promote successful and sustainable communities. The
regional economic development strategy must include goals concerning the following issues:
(i) Job creation and retention.
(ii) Infrastructure, including water, wastewater, and storm water infrastructure needs.
(iii) Housing.
(iv) Workforce training.
(v) Health care.
(vi) Local planning.
(vii) Land use.
(viii) Assistance to regional economic development groups.
(ix) Other regional development issues as determined by the Indiana economic development
corporation.
(2) With respect to admissions taxes collected for a person admitted to the riverboat after June 30,
2010, the following amounts:
(A) Twenty-nine and thirty-three hundredths percent (29.33%) to the county treasurer of Orange
County. The county treasurer shall distribute the money received under this clause as follows:
(i) Twenty-two and seventy-five hundredths percent (22.75%) to the county treasurer of Dubois
County for distribution in the manner described in subdivision (1)(A)(i).
(ii) Twenty-two and seventy-five hundredths percent (22.75%) to the county treasurer of
Crawford County for distribution in the manner described in subdivision (1)(A)(ii).
(iii) Fifty-four and five-tenths percent (54.5%) to be retained by the county treasurer of Orange
County for appropriation by the county fiscal body after receiving a recommendation from the
county executive.
(B) Six and sixty-seven hundredths percent (6.67%) to the fiscal officer of the town of Orleans.
At least twenty percent (20%) of the taxes received by the town under this clause must be
transferred to Orleans Community Schools.
(C) Six and sixty-seven hundredths percent (6.67%) to the fiscal officer of the town of Paoli. At
least twenty percent (20%) of the taxes received by the town under this clause must be transferred
to the Paoli Community School Corporation.
(D) Twenty-six and sixty-seven hundredths percent (26.67%) to be paid in equal amounts to the
fiscal officers of the towns of French Lick and West Baden Springs. At least twenty percent
(20%) of the taxes received by a town under this clause must be transferred to the Springs Valley
Community School Corporation.
(E) Thirty and sixty-six hundredths percent (30.66%) to the Indiana economic development
corporation to be used in the manner described in subdivision (1)(G).
(d) With respect to tax revenue collected from a riverboat that operates from a county having a
population of more than four hundred thousand (400,000) but less than seven hundred thousand (700,000),
the treasurer of state shall quarterly pay the following amounts:
(1) Except as provided in subsection (k), one dollar ($1) of the admissions tax collected by the
licensed owner for each person:
(A) embarking on a gambling excursion during the quarter; or
(B) admitted to a riverboat during the quarter that has implemented flexible scheduling under
IC 4-33-6-21;
shall be paid to the city in which the riverboat is docked.
riverboat fund established under IC 36-1-8-9, or both;
(2) may not be used to reduce the unit's maximum levy under IC 6-1.1-18.5 but may be used at the
discretion of the unit to reduce the property tax levy of the unit for a particular year;
(3) may be used for any legal or corporate purpose of the unit, including the pledge of money to
bonds, leases, or other obligations under IC 5-1-14-4; and
(4) is considered miscellaneous revenue.
(f) Money paid by the treasurer of state under subsection (b)(3) or (d)(3) shall be:
(1) deposited in:
(A) the county convention and visitor promotion fund; or
(B) the county's general fund if the county does not have a convention and visitor promotion fund;
and
(2) used only for the tourism promotion, advertising, and economic development activities of the
county and community.
(g) Money received by the division of mental health and addiction under subsections (b)(5) and (d)(6):
(1) is annually appropriated to the division of mental health and addiction;
(2) shall be distributed to the division of mental health and addiction at times during each state fiscal
year determined by the budget agency; and
(3) shall be used by the division of mental health and addiction for programs and facilities for the
prevention and treatment of addictions to drugs, alcohol, and compulsive gambling, including the
creation and maintenance of a toll free telephone line to provide the public with information about
these addictions. The division shall allocate at least twenty-five percent (25%) of the money received
to the prevention and treatment of compulsive gambling.
(h) This subsection applies to the following:
(1) Each entity receiving money under subsection (b).
(2) Each entity receiving money under subsection (d)(1) through (d)(2).
(3) Each entity receiving money under subsection (d)(5) through (d)(7).
The treasurer of state shall determine the total amount of money paid by the treasurer of state to an entity
subject to this subsection during the state fiscal year 2002. The amount determined under this subsection
is the base year revenue for each entity subject to this subsection. The treasurer of state shall certify the
base year revenue determined under this subsection to each entity subject to this subsection.
(i) This subsection applies to an entity receiving money under subsection (d)(3) or (d)(4). The treasurer
of state shall determine the total amount of money paid by the treasurer of state to the entity described in
subsection (d)(3) during state fiscal year 2002. The amount determined under this subsection multiplied
by nine-tenths (0.9) is the base year revenue for the entity described in subsection (d)(3). The amount
determined under this subsection multiplied by one-tenth (0.1) is the base year revenue for the entity
described in subsection (d)(4). The treasurer of state shall certify the base year revenue determined under
this subsection to each entity subject to this subsection.
(j) This subsection does not apply to an entity receiving money under subsection (c). For state fiscal
years beginning after June 30, 2002, the total amount of money distributed to an entity under this section
during a state fiscal year may not exceed the entity's base year revenue as determined under subsection
(h) or (i). If the treasurer of state determines that the total amount of money distributed to an entity under
this section during a state fiscal year is less than the entity's base year revenue, the treasurer of state shall
make a supplemental distribution to the entity under IC 4-33-13-5(g). IC 4-33-13-5.
(k) This subsection does not apply to an entity receiving money under subsection (c). For state fiscal
years beginning after June 30, 2002, the treasurer of state shall pay that part of the riverboat admissions
taxes that:
(1) exceeds a particular entity's base year revenue; and
(2) would otherwise be due to the entity under this section;
to the state general fund instead of to the entity.
30, 2010, shall be paid to the Indiana economic development corporation established by IC 5-28-3-1.
(c) For each city and county receiving money under subsection (a)(2), the treasurer of state shall
determine the total amount of money paid by the treasurer of state to the city or county during the state
fiscal year 2002. The amount determined is the base year revenue for the city or county. The treasurer of
state shall certify the base year revenue determined under this subsection to the city or county. The total
amount of money distributed to a city or county under this section during a state fiscal year may not
exceed the entity's base year revenue. For each state fiscal year, the treasurer of state shall pay that part
of the riverboat wagering taxes that:
(1) exceeds a particular city's or county's base year revenue; and
(2) would otherwise be due to the city or county under this section;
to the state general fund instead of to the city or county.
(d) Each state fiscal year the treasurer of state shall transfer from the tax revenue remitted to the state
general fund under subsection (a)(3) to the build Indiana fund an amount that when added to the following
may not exceed two hundred fifty million dollars ($250,000,000):
(1) Surplus lottery revenues under IC 4-30-17-3.
(2) Surplus revenue from the charity gaming enforcement fund under IC 4-32.2-7-7.
(3) Tax revenue from pari-mutuel wagering under IC 4-31-9-3.
The treasurer of state shall make transfers on a monthly basis as needed to meet the obligations of the
build Indiana fund. If in any state fiscal year insufficient money is transferred to the state general fund
under subsection (a)(3) to comply with this subsection, the treasurer of state shall reduce the amount
transferred to the build Indiana fund to the amount available in the state general fund from the transfers
under subsection (a)(3) for the state fiscal year.
(e) Before August 15 of each year, the treasurer of state shall distribute the wagering taxes set aside
for revenue sharing under subsection (a)(1) to the county treasurer of each county that does not have a
riverboat according to the ratio that the county's population bears to the total population of the counties
that do not have a riverboat. Except as provided in subsection (h), the county auditor shall distribute the
money received by the county under this subsection as follows:
(1) To each city located in the county according to the ratio the city's population bears to the total
population of the county.
(2) To each town located in the county according to the ratio the town's population bears to the total
population of the county.
(3) After the distributions required in subdivisions (1) and (2) are made, the remainder shall be
retained by the county.
(f) Money received by a city, town, or county under subsection (e) or (h) may be used for any of the
following purposes:
(1) To reduce the property tax levy of the city, town, or county for a particular year (a property tax
reduction under this subdivision does not reduce the maximum levy of the city, town, or county
under IC 6-1.1-18.5).
(2) For deposit in a special fund or allocation fund created under IC 8-22-3.5, IC 36-7-14,
IC 36-7-14.5, IC 36-7-15.1, and IC 36-7-30 to provide funding for debt repayment.
(3) To fund sewer and water projects, including storm water management projects.
(4) For police and fire pensions.
(5) To carry out any governmental purpose for which the money is appropriated by the fiscal body
of the city, town, or county. Money used under this subdivision does not reduce the property tax levy
of the city, town, or county for a particular year or reduce the maximum levy of the city, town, or
county under IC 6-1.1-18.5.
(g) This subsection does not apply to an entity receiving money under IC 4-33-12-6(c). Before
September 15 of each year, the treasurer of state shall determine the total amount of money distributed to
an entity under IC 4-33-12-6 during the preceding state fiscal year. If the treasurer of state determines that
the total amount of money distributed to an entity under IC 4-33-12-6 during the preceding state fiscal
year was less than the entity's base year revenue (as determined under IC 4-33-12-6), the treasurer of state
shall make a supplemental distribution to the entity from taxes collected under this chapter and deposited
into the state general fund. Except as provided in subsection (i) or (j), the amount of an entity's
supplemental distribution is equal to:
(1) the entity's base year revenue (as determined under IC 4-33-12-6); minus
(2) the sum of:
(A) the total amount of money distributed to the entity during the preceding state fiscal year under
IC 4-33-12-6. plus
(B) any amounts deducted under IC 6-3.1-20-7.
(h) This subsection applies only to a county containing a consolidated city. The county auditor shall
distribute the money received by the county under subsection (e) as follows:
(1) To each city, other than a consolidated city, located in the county according to the ratio that the
city's population bears to the total population of the county.
(2) To each town located in the county according to the ratio that the town's population bears to the
total population of the county.
(3) After the distributions required in subdivisions (1) and (2) are made, the remainder shall be paid
in equal amounts to the consolidated city and the county.
(i) This subsection applies only to the Indiana horse racing commission. For each state fiscal year the
amount of the Indiana horse racing commission's supplemental distribution under subsection (g) must be
reduced by the amount required to comply with IC 4-33-12-7(a).
(j) This subsection applies to a supplemental distribution made after June 30, 2013. The
maximum amount of money that may be distributed under subsection (g) in a state fiscal year is
forty-eight million dollars ($48,000,000). If the total amount determined under subsection (g)
exceeds forty-eight million dollars ($48,000,000), the amount distributed to an entity under
subsection (g) must be reduced according to the ratio that the amount distributed to the entity
under IC 4-33-12-6 bears to the total amount distributed under IC 4-33-12-6 to all entities receiving
a supplemental distribution.
SECTION 71. IC 4-35-2-2, AS ADDED BY P.L.233-2007, SECTION 21, IS AMENDED TO READ
AS FOLLOWS [EFFECTIVE JULY 1, 2013]: Sec. 2. "Adjusted gross receipts" means:
(1) the total of all cash and property (including checks received by a licensee, whether collected or
not) received by a licensee from gambling games, including amounts that are distributed by a
licensee under IC 4-35-7-12; minus
(2) the total of:
(A) all cash paid out to patrons as winnings for gambling games; and
(B) uncollectible gambling game receivables, not to exceed the lesser of:
(i) a reasonable provision for uncollectible patron checks received from gambling games; or
(ii) two percent (2%) of the total of all sums, including checks, whether collected or not, less
the amount paid out to patrons as winnings for gambling games.
For purposes of this section, a counter or personal check that is invalid or unenforceable under this article
is considered cash received by the licensee from gambling games.
following year.
(2) Thirty percent (30%) of the adjusted gross receipts in excess of one hundred million dollars
($100,000,000) but not exceeding two hundred million dollars ($200,000,000) received during the
period beginning July 1 of each year and ending June 30 of the following year.
(3) Thirty-five percent (35%) of the adjusted gross receipts in excess of two hundred million dollars
($200,000,000) received during the period beginning July 1 of each year and ending June 30 of the
following year.
(b) A licensee shall remit the tax imposed by this section to the department before the close of the
business day following the day the wagers are made.
(c) The department may require payment under this section to be made by electronic funds transfer (as
defined in IC 4-8.1-2-7(f)).
(d) If the department requires taxes to be remitted under this chapter through electronic funds transfer,
the department may allow the licensee to file a monthly report to reconcile the amounts remitted to the
department.
(e) The payment of the tax under this section must be on a form prescribed by the department.
forty (40) hours of course work. The board may prepare the classroom part of the pre-basic course using
available technology in conjunction with live instruction. The board shall provide the course material, the
instructors, and the facilities at the regional sites throughout the state that are used for the pre-basic course.
In addition, the board may certify pre-basic courses that may be conducted by other public or private
training entities, including postsecondary educational institutions.
(g) The board shall adopt rules under IC 4-22-2 to establish a mandatory inservice training program
for police officers. After June 30, 1993, a law enforcement officer who has satisfactorily completed basic
training and has been appointed to a law enforcement department or agency on either a full-time or
part-time basis is not eligible for continued employment unless the officer satisfactorily completes the
mandatory inservice training requirements established by rules adopted by the board. Inservice training
must include training in interacting with persons with mental illness, addictive disorders, mental
retardation, autism, developmental disabilities, and Alzheimer's disease or related senile dementia, to be
provided by persons approved by the secretary of family and social services and the board, and training
concerning human and sexual trafficking and high risk missing persons (as defined in IC 5-2-17-1). The
board may approve courses offered by other public or private training entities, including postsecondary
educational institutions, as necessary in order to ensure the availability of an adequate number of inservice
training programs. The board may waive an officer's inservice training requirements if the board
determines that the officer's reason for lacking the required amount of inservice training hours is due to
either of the following:
(1) An emergency situation.
(2) The unavailability of courses.
(h) The board shall also adopt rules establishing a town marshal basic training program, subject to the
following:
(1) The program must require fewer hours of instruction and class attendance and fewer courses of
study than are required for the mandated basic training program.
(2) Certain parts of the course materials may be studied by a candidate at the candidate's home in
order to fulfill requirements of the program.
(3) Law enforcement officers successfully completing the requirements of the program are eligible
for appointment only in towns employing the town marshal system (IC 36-5-7) and having not more
than one (1) marshal and two (2) deputies.
(4) The limitation imposed by subdivision (3) does not apply to an officer who has successfully
completed the mandated basic training program.
(5) The time limitations imposed by subsections (b) and (c) for completing the training are also
applicable to the town marshal basic training program.
(6) The program must require training in interacting with individuals with autism.
(i) The board shall adopt rules under IC 4-22-2 to establish an executive training program. The
executive training program must include training in the following areas:
(1) Liability.
(2) Media relations.
(3) Accounting and administration.
(4) Discipline.
(5) Department policy making.
(6) Lawful use of force.
(7) Department programs.
(8) Emergency vehicle operation.
(9) Cultural diversity.
(j) A police chief shall apply for admission to the executive training program within two (2) months
of the date the police chief initially takes office. A police chief must successfully complete the executive
training program within six (6) months of the date the police chief initially takes office. However, if space
in the executive training program is not available at a time that will allow completion of the executive
training program within six (6) months of the date the police chief initially takes office, the police chief
must successfully complete the next available executive training program that is offered after the police
chief initially takes office.
(k) A police chief who fails to comply with subsection (j) may not continue to serve as the police chief
until completion of the executive training program. For the purposes of this subsection and subsection (j),
"police chief" refers to:
(1) the police chief of any city;
(2) the police chief of any town having a metropolitan police department; and
(3) the chief of a consolidated law enforcement department established under IC 36-3-1-5.1.
A town marshal is not considered to be a police chief for these purposes, but a town marshal may enroll
in the executive training program.
(l) A fire investigator in the division of fire and building safety appointed after December 31, 1993,
is required to comply with the basic training standards established under this chapter.
(m) The board shall adopt rules under IC 4-22-2 to establish a program to certify handgun safety
courses, including courses offered in the private sector, that meet standards approved by the board for
training probation officers in handgun safety as required by IC 11-13-1-3.5(3).
(n) The board shall adopt rules under IC 4-22-2 to establish a refresher course for an officer who:
(1) is hired by an Indiana law enforcement department or agency as a law enforcement officer;
(2) has not been employed as a law enforcement officer for at least two (2) years and less than six
(6) years before the officer is hired under subdivision (1) due to the officer's resignation or
retirement; and
(3) completed at any time a basic training course certified by the board before the officer is hired
under subdivision (1).
(o) The board shall adopt rules under IC 4-22-2 to establish a refresher course for an officer who:
(1) is hired by an Indiana law enforcement department or agency as a law enforcement officer;
(2) has not been employed as a law enforcement officer for at least six (6) years and less than ten
(10) years before the officer is hired under subdivision (1) due to the officer's resignation or
retirement;
(3) is hired under subdivision (1) in an upper level policymaking position; and
(4) completed at any time a basic training course certified by the board before the officer is hired
under subdivision (1).
A refresher course established under this subsection may not exceed one hundred twenty (120) hours of
course work. All credit hours received for successfully completing the police chief executive training
program under subsection (i) shall be applied toward the refresher course credit hour requirements.
(p) Subject to subsection (q), an officer to whom subsection (n) or (o) applies must successfully
complete the refresher course described in subsection (n) or (o) not later than six (6) months after the
officer's date of hire, or the officer loses the officer's powers of:
(1) arrest;
(2) search; and
(3) seizure.
(q) A law enforcement officer who has worked as a law enforcement officer for less than twenty-five
(25) years before being hired under subsection (n)(1) or (o)(1) is not eligible to attend the refresher course
described in subsection (n) or (o) and must repeat the full basic training course to regain law enforcement
powers. However, a law enforcement officer who has worked as a law enforcement officer for at least
twenty-five (25) years before being hired under subsection (n)(1) or (o)(1) and who otherwise satisfies
the requirements of subsection (n) or (o) is not required to repeat the full basic training course to regain
law enforcement power but shall attend the refresher course described in subsection (n) or (o) and the
pre-basic training course established under subsection (f).
ending in the current calendar year, in the county shall convene the initial meeting of the commission.
(d) The members shall annually elect a chairperson.
(e) A commission shall perform the following duties:
(1) Perform a cumulative analysis of school safety needs within the county.
(2) Coordinate and make recommendations for the following:
(A) Prevention of juvenile offenses and improving the reporting of juvenile offenses within the
schools.
(B) Proposals for identifying and assessing children who are at high risk of becoming juvenile
offenders.
(C) Methods to meet the educational needs of children who have been detained as juvenile
offenders.
(D) Methods to improve communications among agencies that work with children.
(E) Methods to improve security and emergency preparedness.
(F) Additional equipment or personnel that are necessary to carry out safety plans.
(G) Any other topic the commission considers necessary to improve school safety within the
school corporations within the commission's jurisdiction.
(3) Provide assistance to the school safety specialists on the commission in developing and
requesting grants for safety plans.
(4) Provide assistance to the school safety specialists on the commission and the participating school
corporations in developing and requesting grants for school safe haven programs under section 7 of
this chapter.
(5) Assist each participating school corporation in carrying out the school corporation's safety plans.
(f) The affirmative votes of a majority of the voting members of the commission are required for the
commission to take action on a measure.
institution by submitting a written notice of the election to the director. An election under this subsection
is effective on the later of:
(1) the date the notice of the election is received by the director; or
(2) July 1, 2013.
(d) The board shall adopt provisions to establish a retirement medical benefits account within the fund
under Section 401(h) or as a separate fund under another applicable section of the Internal Revenue Code
for the purpose of converting unused excess accrued leave to a monetary contribution for an employee of
the state to fund on a pretax basis benefits for sickness, accident, hospitalization, and medical expenses
for the employee and the spouse and dependents of the employee after the employee's retirement. The state
may match all or a portion of an employee's contributions to the retirement medical benefits account
established under this section.
(e) The board is the trustee of the account described in subsection (d). The account must be qualified,
as determined by the Internal Revenue Service, as a separate account within the fund whose benefits are
subordinate to the retirement benefits provided by the fund.
(f) The board may adopt rules under IC 5-10.5-4-2 that it considers appropriate or necessary to
implement this section after consulting with the state personnel department. The rules adopted by the
board under this section must:
(1) be consistent with the federal and state law that applies to:
(A) the account described in subsection (d); and
(B) the fund; and
(2) include provisions concerning:
(A) the type and amount of leave that may be converted to a monetary contribution;
(B) the conversion formula for valuing any leave that is converted;
(C) the manner of employee selection of leave conversion; and
(D) the vesting schedule for any leave that is converted.
(g) The board may adopt the following:
(1) Account provisions governing:
(A) the investment of amounts in the account; and
(B) the accounting for converted leave.
(2) Any other provisions that are necessary or appropriate for operation of the account.
(h) The account described in subsection (d) may be implemented only if the board has received from
the Internal Revenue Service any rulings or determination letters that the board considers necessary or
appropriate.
(i) To the extent allowed by:
(1) the Internal Revenue Code; and
(2) rules adopted by:
(A) the board under this section; and
(B) the state personnel department under IC 5-10-1.1-7.5;
employees of the state may convert unused excess accrued leave to a monetary contribution under this
section and under IC 5-10-1.1-7.5.
(j) To the extent allowed by the Internal Revenue Code, the account described in subsection (d) must
include provisions that:
(1) require an employee of the state to convert to a monetary contribution to the account at retirement
the balance, but not more than thirty (30) days, of unused vacation leave for which the state would
otherwise pay an employee in good standing at separation from service (as determined by state
personnel department rule); and
(2) allow the state to contribute to the account on the employee's behalf an amount not to exceed two
(2) times the amount of the employee's contribution under subdivision (1).
(k) The account described in subsection (d) must be implemented on July 1, 2014.
taxable year equal to the amount of adjusted gross income that would have been computed had an
election not been made under Section 168(k) of the Internal Revenue Code to apply bonus
depreciation to the property in the year that it was placed in service.
(18) Add an amount equal to any deduction allowed under Section 172 of the Internal Revenue Code.
(19) Add or subtract the amount necessary to make the adjusted gross income of any taxpayer that
placed Section 179 property (as defined in Section 179 of the Internal Revenue Code) in service in
the current taxable year or in an earlier taxable year equal to the amount of adjusted gross income
that would have been computed had an election for federal income tax purposes not been made for
the year in which the property was placed in service to take deductions under Section 179 of the
Internal Revenue Code in a total amount exceeding twenty-five thousand dollars ($25,000).
(20) Add an amount equal to the amount that a taxpayer claimed as a deduction for domestic
production activities for the taxable year under Section 199 of the Internal Revenue Code for federal
income tax purposes.
(21) Subtract an amount equal to the amount of the taxpayer's qualified military income that was not
excluded from the taxpayer's gross income for federal income tax purposes under Section 112 of the
Internal Revenue Code.
(22) Subtract income that is:
(A) exempt from taxation under IC 6-3-2-21.7; and
(B) included in the individual's federal adjusted gross income under the Internal Revenue Code.
(23) Subtract any amount of a credit (including an advance refund of the credit) that is provided to
an individual under 26 U.S.C. 6428 (federal Economic Stimulus Act of 2008) and included in the
individual's federal adjusted gross income.
(24) Add any amount of unemployment compensation excluded from federal gross income, as
defined in Section 61 of the Internal Revenue Code, under Section 85(c) of the Internal Revenue
Code.
(25) Add the amount excluded from gross income under Section 108(a)(1)(e) of the Internal Revenue
Code for the discharge of debt on a qualified principal residence.
(26) Add an amount equal to any income not included in gross income as a result of the deferral of
income arising from business indebtedness discharged in connection with the reacquisition after
December 31, 2008, and before January 1, 2011, of an applicable debt instrument, as provided in
Section 108(i) of the Internal Revenue Code. Subtract the amount necessary from the adjusted gross
income of any taxpayer that added an amount to adjusted gross income in a previous year to offset
the amount included in federal gross income as a result of the deferral of income arising from
business indebtedness discharged in connection with the reacquisition after December 31, 2008, and
before January 1, 2011, of an applicable debt instrument, as provided in Section 108(i) of the Internal
Revenue Code.
(27) Add the amount necessary to make the adjusted gross income of any taxpayer that placed
qualified restaurant property in service during the taxable year and that was classified as 15-year
property under Section 168(e)(3)(E)(v) of the Internal Revenue Code equal to the amount of adjusted
gross income that would have been computed had the classification not applied to the property in the
year that it was placed in service.
(28) Add the amount necessary to make the adjusted gross income of any taxpayer that placed
qualified retail improvement property in service during the taxable year and that was classified as
15-year property under Section 168(e)(3)(E)(ix) of the Internal Revenue Code equal to the amount
of adjusted gross income that would have been computed had the classification not applied to the
property in the year that it was placed in service.
(29) (27) Add or subtract the amount necessary to make the adjusted gross income of any taxpayer
that claimed the special allowance for qualified disaster assistance property under Section 168(n) of
the Internal Revenue Code equal to the amount of adjusted gross income that would have been
computed had the special allowance not been claimed for the property.
(30) (28) Add or subtract the amount necessary to make the adjusted gross income of any taxpayer
that made an election under Section 179C of the Internal Revenue Code to expense costs for
qualified refinery property equal to the amount of adjusted gross income that would have been
computed had an election for federal income tax purposes not been made for the year.
(31) (29) Add or subtract the amount necessary to make the adjusted gross income of any taxpayer
that made an election under Section 181 of the Internal Revenue Code to expense costs for a
qualified film or television production equal to the amount of adjusted gross income that would have
been computed had an election for federal income tax purposes not been made for the year.
(32) (30) Add or subtract the amount necessary to make the adjusted gross income of any taxpayer
that treated a loss from the sale or exchange of preferred stock in:
(A) the Federal National Mortgage Association, established under the Federal National Mortgage
Association Charter Act (12 U.S.C. 1716 et seq.); or
(B) the Federal Home Loan Mortgage Corporation, established under the Federal Home Loan
Mortgage Corporation Act (12 U.S.C. 1451 et seq.);
as an ordinary loss under Section 301 of the Emergency Economic Stabilization Act of 2008 in the
current taxable year or in an earlier taxable year equal to the amount of adjusted gross income that
would have been computed had the loss not been treated as an ordinary loss.
(33) (31) Add the amount excluded from federal gross income under Section 103 of the Internal
Revenue Code for interest received on an obligation of a state other than Indiana, or a political
subdivision of such a state, that is acquired by the taxpayer after December 31, 2011.
(34) Add the amount deducted from gross income under Section 198 of the Internal Revenue Code
for the expensing of environmental remediation costs.
(35) Add the amount excluded from gross income under Section 408(d)(8) of the Internal Revenue
Code for a charitable distribution from an individual retirement plan.
(36) Add the amount deducted from gross income under Section 222 of the Internal Revenue Code
for qualified tuition and related expenses.
(37) Add the amount deducted from gross income under Section 62(a)(2)(D) of the Internal Revenue
Code for certain expenses of elementary and secondary school teachers.
(38) Add the amount excluded from gross income under Section 127 of the Internal Revenue Code
as annual employer provided education expenses.
(39) Add the amount deducted from gross income under Section 179E of the Internal Revenue Code
for any qualified advanced mine safety equipment property.
(40) Add the monthly amount excluded from gross income under Section 132(f)(1)(A) and
132(f)(1)(B) of the Internal Revenue Code that exceeds one hundred dollars ($100) a month for a
qualified transportation fringe.
(41) Add the amount deducted from gross income under Section 221 of the Internal Revenue Code
that exceeds the amount the taxpayer could deduct under Section 221 of the Internal Revenue Code
before it was amended by the Tax Relief, Unemployment Insurance Reauthorization, and Job
Creation Act of 2010 (P.L. 111-312).
(42) Add the amount necessary to make the adjusted gross income of any taxpayer that placed any
qualified leasehold improvement property in service during the taxable year and that was classified
as 15-year property under Section 168(e)(3)(E)(iv) of the Internal Revenue Code equal to the amount
of adjusted gross income that would have been computed had the classification not applied to the
property in the year that it was placed into service.
(43) Add the amount necessary to make the adjusted gross income of any taxpayer that placed a
motorsports entertainment complex in service during the taxable year and that was classified as
7-year property under Section 168(e)(3)(C)(ii) of the Internal Revenue Code equal to the amount of
adjusted gross income that would have been computed had the classification not applied to the
property in the year that it was placed into service.
(44) Add the amount deducted under Section 195 of the Internal Revenue Code for start-up
expenditures that exceeds the amount the taxpayer could deduct under Section 195 of the Internal
Revenue Code before it was amended by the Small Business Jobs Act of 2010 (P.L. 111-240).
(45) Add the amount necessary to make the adjusted gross income of any taxpayer for which tax was
not imposed on the net recognized built-in gain of an S corporation under Section 1374(d)(7) of the
Internal Revenue Code as amended by the Small Business Jobs Act of 2010 (P.L. 111-240) equal
to the amount of adjusted gross income that would have been computed before Section 1374(d)(7)
of the Internal Revenue Code as amended by the Small Business Jobs Act of 2010 (P.L. 111-240).
(46) (32) This subdivision does not apply to payments made for services provided to a business that
was enrolled and participated in the E-Verify program (as defined in IC 22-5-1.7-3) during the time
the taxpayer conducted business in Indiana in the taxable year. For a taxable year beginning after
June 30, 2011, add the amount of any trade or business deduction allowed under the Internal
Revenue Code for wages, reimbursements, or other payments made for services provided in Indiana
by an individual for services as an employee, if the individual was, during the period of service,
prohibited from being hired as an employee under 8 U.S.C. 1324a.
(b) In the case of corporations, the same as "taxable income" (as defined in Section 63 of the Internal
Revenue Code) adjusted as follows:
(1) Subtract income that is exempt from taxation under this article by the Constitution and statutes
of the United States.
(2) Add an amount equal to any deduction or deductions allowed or allowable pursuant to Section
170 of the Internal Revenue Code.
(3) Add an amount equal to any deduction or deductions allowed or allowable pursuant to Section
63 of the Internal Revenue Code for taxes based on or measured by income and levied at the state
level by any state of the United States.
(4) Subtract an amount equal to the amount included in the corporation's taxable income under
Section 78 of the Internal Revenue Code.
(5) Add or subtract the amount necessary to make the adjusted gross income of any taxpayer that
owns property for which bonus depreciation was allowed in the current taxable year or in an earlier
taxable year equal to the amount of adjusted gross income that would have been computed had an
election not been made under Section 168(k) of the Internal Revenue Code to apply bonus
depreciation to the property in the year that it was placed in service.
(6) Add an amount equal to any deduction allowed under Section 172 of the Internal Revenue Code.
(7) Add or subtract the amount necessary to make the adjusted gross income of any taxpayer that
placed Section 179 property (as defined in Section 179 of the Internal Revenue Code) in service in
the current taxable year or in an earlier taxable year equal to the amount of adjusted gross income
that would have been computed had an election for federal income tax purposes not been made for
the year in which the property was placed in service to take deductions under Section 179 of the
Internal Revenue Code in a total amount exceeding twenty-five thousand dollars ($25,000).
(8) Add an amount equal to the amount that a taxpayer claimed as a deduction for domestic
production activities for the taxable year under Section 199 of the Internal Revenue Code for federal
income tax purposes.
(9) Add to the extent required by IC 6-3-2-20 the amount of intangible expenses (as defined in
IC 6-3-2-20) and any directly related intangible interest expenses (as defined in IC 6-3-2-20) for the
taxable year that reduced the corporation's taxable income (as defined in Section 63 of the Internal
Revenue Code) for federal income tax purposes.
(10) Add an amount equal to any deduction for dividends paid (as defined in Section 561 of the
Internal Revenue Code) to shareholders of a captive real estate investment trust (as defined in section
34.5 of this chapter).
as 15-year property under Section 168(e)(3)(E)(iv) of the Internal Revenue Code equal to the amount
of adjusted gross income that would have been computed had the classification not applied to the
property in the year that it was placed into service.
(22) Add the amount necessary to make the adjusted gross income of any taxpayer that placed a
motorsports entertainment complex in service during the taxable year and that was classified as
7-year property under Section 168(e)(3)(C)(ii) of the Internal Revenue Code equal to the amount of
adjusted gross income that would have been computed had the classification not applied to the
property in the year that it was placed into service.
(23) Add the amount deducted under Section 195 of the Internal Revenue Code for start-up
expenditures that exceeds the amount the taxpayer could deduct under Section 195 of the Internal
Revenue Code before it was amended by the Small Business Jobs Act of 2010 (P.L. 111-240).
(24) (17) This subdivision does not apply to payments made for services provided to a business that
was enrolled and participated in the E-Verify program (as defined in IC 22-5-1.7-3) during the time
the taxpayer conducted business in Indiana in the taxable year. For a taxable year beginning after
June 30, 2011, add the amount of any trade or business deduction allowed under the Internal
Revenue Code for wages, reimbursements, or other payments made for services provided in Indiana
by an individual for services as an employee, if the individual was, during the period of service,
prohibited from being hired as an employee under 8 U.S.C. 1324a.
(25) (18) Add the amount excluded from federal gross income under Section 103 of the Internal
Revenue Code for interest received on an obligation of a state other than Indiana, or a political
subdivision of such a state, that is acquired by the taxpayer after December 31, 2011.
(c) In the case of life insurance companies (as defined in Section 816(a) of the Internal Revenue Code)
that are organized under Indiana law, the same as "life insurance company taxable income" (as defined
in Section 801 of the Internal Revenue Code), adjusted as follows:
(1) Subtract income that is exempt from taxation under this article by the Constitution and statutes
of the United States.
(2) Add an amount equal to any deduction allowed or allowable under Section 170 of the Internal
Revenue Code.
(3) Add an amount equal to a deduction allowed or allowable under Section 805 or Section 831(c)
of the Internal Revenue Code for taxes based on or measured by income and levied at the state level
by any state.
(4) Subtract an amount equal to the amount included in the company's taxable income under Section
78 of the Internal Revenue Code.
(5) Add or subtract the amount necessary to make the adjusted gross income of any taxpayer that
owns property for which bonus depreciation was allowed in the current taxable year or in an earlier
taxable year equal to the amount of adjusted gross income that would have been computed had an
election not been made under Section 168(k) of the Internal Revenue Code to apply bonus
depreciation to the property in the year that it was placed in service.
(6) Add an amount equal to any deduction allowed under Section 172 or Section 810 of the Internal
Revenue Code.
(7) Add or subtract the amount necessary to make the adjusted gross income of any taxpayer that
placed Section 179 property (as defined in Section 179 of the Internal Revenue Code) in service in
the current taxable year or in an earlier taxable year equal to the amount of adjusted gross income
that would have been computed had an election for federal income tax purposes not been made for
the year in which the property was placed in service to take deductions under Section 179 of the
Internal Revenue Code in a total amount exceeding twenty-five thousand dollars ($25,000).
(8) Add an amount equal to the amount that a taxpayer claimed as a deduction for domestic
production activities for the taxable year under Section 199 of the Internal Revenue Code for federal
income tax purposes.
of adjusted gross income that would have been computed had the classification not applied to the
property in the year that it was placed into service.
(19) Add the amount necessary to make the adjusted gross income of any taxpayer that placed a
motorsports entertainment complex in service during the taxable year and that was classified as
7-year property under Section 168(e)(3)(C)(ii) of the Internal Revenue Code equal to the amount of
adjusted gross income that would have been computed had the classification not applied to the
property in the year that it was placed into service.
(20) Add the amount deducted under Section 195 of the Internal Revenue Code for start-up
expenditures that exceeds the amount the taxpayer could deduct under Section 195 of the Internal
Revenue Code before it was amended by the Small Business Jobs Act of 2010 (P.L. 111-240).
(21) Add the amount deducted from gross income under Section 198 of the Internal Revenue Code
for the expensing of environmental remediation costs.
(22) Add the amount deducted from gross income under Section 179E of the Internal Revenue Code
for any qualified advanced mine safety equipment property.
(23) (16) This subdivision does not apply to payments made for services provided to a business that
was enrolled and participated in the E-Verify program (as defined in IC 22-5-1.7-3) during the time
the taxpayer conducted business in Indiana in the taxable year. For a taxable year beginning after
June 30, 2011, add the amount of any trade or business deduction allowed under the Internal
Revenue Code for wages, reimbursements, or other payments made for services provided in Indiana
by an individual for services as an employee, if the individual was, during the period of service,
prohibited from being hired as an employee under 8 U.S.C. 1324a.
(24) (17) Add the amount excluded from federal gross income under Section 103 of the Internal
Revenue Code for interest received on an obligation of a state other than Indiana, or a political
subdivision of such a state, that is acquired by the taxpayer after December 31, 2011.
(d) In the case of insurance companies subject to tax under Section 831 of the Internal Revenue Code
and organized under Indiana law, the same as "taxable income" (as defined in Section 832 of the Internal
Revenue Code), adjusted as follows:
(1) Subtract income that is exempt from taxation under this article by the Constitution and statutes
of the United States.
(2) Add an amount equal to any deduction allowed or allowable under Section 170 of the Internal
Revenue Code.
(3) Add an amount equal to a deduction allowed or allowable under Section 805 or Section 831(c)
of the Internal Revenue Code for taxes based on or measured by income and levied at the state level
by any state.
(4) Subtract an amount equal to the amount included in the company's taxable income under Section
78 of the Internal Revenue Code.
(5) Add or subtract the amount necessary to make the adjusted gross income of any taxpayer that
owns property for which bonus depreciation was allowed in the current taxable year or in an earlier
taxable year equal to the amount of adjusted gross income that would have been computed had an
election not been made under Section 168(k) of the Internal Revenue Code to apply bonus
depreciation to the property in the year that it was placed in service.
(6) Add an amount equal to any deduction allowed under Section 172 of the Internal Revenue Code.
(7) Add or subtract the amount necessary to make the adjusted gross income of any taxpayer that
placed Section 179 property (as defined in Section 179 of the Internal Revenue Code) in service in
the current taxable year or in an earlier taxable year equal to the amount of adjusted gross income
that would have been computed had an election for federal income tax purposes not been made for
the year in which the property was placed in service to take deductions under Section 179 of the
Internal Revenue Code in a total amount exceeding twenty-five thousand dollars ($25,000).
(8) Add an amount equal to the amount that a taxpayer claimed as a deduction for domestic
production activities for the taxable year under Section 199 of the Internal Revenue Code for federal
income tax purposes.
(9) Subtract income that is:
(A) exempt from taxation under IC 6-3-2-21.7; and
(B) included in the insurance company's taxable income under the Internal Revenue Code.
(10) Add an amount equal to any income not included in gross income as a result of the deferral of
income arising from business indebtedness discharged in connection with the reacquisition after
December 31, 2008, and before January 1, 2011, of an applicable debt instrument, as provided in
Section 108(i) of the Internal Revenue Code. Subtract from the adjusted gross income of any
taxpayer that added an amount to adjusted gross income in a previous year the amount necessary to
offset the amount included in federal gross income as a result of the deferral of income arising from
business indebtedness discharged in connection with the reacquisition after December 31, 2008, and
before January 1, 2011, of an applicable debt instrument, as provided in Section 108(i) of the Internal
Revenue Code.
(11) Add the amount necessary to make the adjusted gross income of any taxpayer that placed
qualified restaurant property in service during the taxable year and that was classified as 15-year
property under Section 168(e)(3)(E)(v) of the Internal Revenue Code equal to the amount of adjusted
gross income that would have been computed had the classification not applied to the property in the
year that it was placed in service.
(12) Add the amount necessary to make the adjusted gross income of any taxpayer that placed
qualified retail improvement property in service during the taxable year and that was classified as
15-year property under Section 168(e)(3)(E)(ix) of the Internal Revenue Code equal to the amount
of adjusted gross income that would have been computed had the classification not applied to the
property in the year that it was placed in service.
(13) (11) Add or subtract the amount necessary to make the adjusted gross income of any taxpayer
that claimed the special allowance for qualified disaster assistance property under Section 168(n) of
the Internal Revenue Code equal to the amount of adjusted gross income that would have been
computed had the special allowance not been claimed for the property.
(14) (12) Add or subtract the amount necessary to make the adjusted gross income of any taxpayer
that made an election under Section 179C of the Internal Revenue Code to expense costs for
qualified refinery property equal to the amount of adjusted gross income that would have been
computed had an election for federal income tax purposes not been made for the year.
(15) (13) Add or subtract the amount necessary to make the adjusted gross income of any taxpayer
that made an election under Section 181 of the Internal Revenue Code to expense costs for a
qualified film or television production equal to the amount of adjusted gross income that would have
been computed had an election for federal income tax purposes not been made for the year.
(16) (14) Add or subtract the amount necessary to make the adjusted gross income of any taxpayer
that treated a loss from the sale or exchange of preferred stock in:
(A) the Federal National Mortgage Association, established under the Federal National Mortgage
Association Charter Act (12 U.S.C. 1716 et seq.); or
(B) the Federal Home Loan Mortgage Corporation, established under the Federal Home Loan
Mortgage Corporation Act (12 U.S.C. 1451 et seq.);
as an ordinary loss under Section 301 of the Emergency Economic Stabilization Act of 2008 in the
current taxable year or in an earlier taxable year equal to the amount of adjusted gross income that
would have been computed had the loss not been treated as an ordinary loss.
(17) (15) Add an amount equal to any exempt insurance income under Section 953(e) of the Internal
Revenue Code that is active financing income under Subpart F of Subtitle A, Chapter 1, Subchapter
N of the Internal Revenue Code.
(18) Add the amount necessary to make the adjusted gross income of any taxpayer that placed any
qualified leasehold improvement property in service during the taxable year and that was classified
as 15-year property under Section 168(e)(3)(E)(iv) of the Internal Revenue Code equal to the amount
of adjusted gross income that would have been computed had the classification not applied to the
property in the year that it was placed into service.
(19) Add the amount necessary to make the adjusted gross income of any taxpayer that placed a
motorsports entertainment complex in service during the taxable year and that was classified as
7-year property under Section 168(e)(3)(C)(ii) of the Internal Revenue Code equal to the amount of
adjusted gross income that would have been computed had the classification not applied to the
property in the year that it was placed into service.
(20) Add the amount deducted under Section 195 of the Internal Revenue Code for start-up
expenditures that exceeds the amount the taxpayer could deduct under Section 195 of the Internal
Revenue Code before it was amended by the Small Business Jobs Act of 2010 (P.L. 111-240).
(21) Add the amount deducted from gross income under Section 198 of the Internal Revenue Code
for the expensing of environmental remediation costs.
(22) Add the amount deducted from gross income under Section 179E of the Internal Revenue Code
for any qualified advanced mine safety equipment property.
(23) (16) This subdivision does not apply to payments made for services provided to a business that
was enrolled and participated in the E-Verify program (as defined in IC 22-5-1.7-3) during the time
the taxpayer conducted business in Indiana in the taxable year. For a taxable year beginning after
June 30, 2011, add the amount of any trade or business deduction allowed under the Internal
Revenue Code for wages, reimbursements, or other payments made for services provided in Indiana
by an individual for services as an employee, if the individual was, during the period of service,
prohibited from being hired as an employee under 8 U.S.C. 1324a.
(24) (17) Add the amount excluded from federal gross income under Section 103 of the Internal
Revenue Code for interest received on an obligation of a state other than Indiana, or a political
subdivision of such a state, that is acquired by the taxpayer after December 31, 2011.
(e) In the case of trusts and estates, "taxable income" (as defined for trusts and estates in Section 641(b)
of the Internal Revenue Code) adjusted as follows:
(1) Subtract income that is exempt from taxation under this article by the Constitution and statutes
of the United States.
(2) Subtract an amount equal to the amount of a September 11 terrorist attack settlement payment
included in the federal adjusted gross income of the estate of a victim of the September 11 terrorist
attack or a trust to the extent the trust benefits a victim of the September 11 terrorist attack.
(3) Add or subtract the amount necessary to make the adjusted gross income of any taxpayer that
owns property for which bonus depreciation was allowed in the current taxable year or in an earlier
taxable year equal to the amount of adjusted gross income that would have been computed had an
election not been made under Section 168(k) of the Internal Revenue Code to apply bonus
depreciation to the property in the year that it was placed in service.
(4) Add an amount equal to any deduction allowed under Section 172 of the Internal Revenue Code.
(5) Add or subtract the amount necessary to make the adjusted gross income of any taxpayer that
placed Section 179 property (as defined in Section 179 of the Internal Revenue Code) in service in
the current taxable year or in an earlier taxable year equal to the amount of adjusted gross income
that would have been computed had an election for federal income tax purposes not been made for
the year in which the property was placed in service to take deductions under Section 179 of the
Internal Revenue Code in a total amount exceeding twenty-five thousand dollars ($25,000).
(6) Add an amount equal to the amount that a taxpayer claimed as a deduction for domestic
production activities for the taxable year under Section 199 of the Internal Revenue Code for federal
income tax purposes.
(7) Subtract income that is:
council before June 1, 1983, June 1, 2013, to impose or change the annual license excise surtax and the
annual wheel tax in the county remain in effect until the ordinances are amended or repealed under this
chapter or IC 6-3.5-5.
fiscal year must be made before August 15 of the following state fiscal year. Before August 15, 2013, the
treasurer of state shall distribute an inheritance tax replacement amount to each county eligible to
receive a distribution as determined under this subsection with respect to inheritance tax collections
in the state fiscal year that began on July 1, 2012. The amount of the inheritance tax replacement
amount, if any, for each county is determined as follows:
STEP ONE: Determine the inheritance tax replacement amount distributed to the county in
2012, if any, with respect to inheritance tax collections in the state fiscal year that began on
July 1, 2011.
STEP TWO: Multiply the STEP ONE amount by ninety-one percent (91%).
STEP THREE: Determine the difference between:
(A) the STEP TWO result; minus
(B) the amount of any inheritance taxes retained by the county under IC 6-4.1-9-6 with
respect to a resident decedent's death occurring in 2013.
There is appropriated from the state general fund the amount necessary to make the distributions under
this subsection.
(c) For a state fiscal year ending before July 1, 2012, the department of state revenue shall determine
the inheritance tax replacement amount for each county using the following formula:
STEP ONE: Determine the amount of inheritance tax revenue retained by each county in each state
fiscal year beginning with the state fiscal year that began July 1, 1990, and ending with the state
fiscal year that ends June 30, 1997.
STEP TWO: Determine the average annual amount of inheritance tax revenue retained by each
county using five (5) of the seven (7) state fiscal years described in STEP ONE after excluding the
two (2) years in which each county retained its highest and lowest totals of inheritance tax revenue.
STEP THREE: Determine the remainder of the STEP TWO amount minus the amount of inheritance
taxes retained by the county during the immediately preceding state fiscal year.
(d) For a state fiscal year beginning after June 30, 2012, and ending before July 1, 2022, the department
of state revenue shall determine the inheritance tax replacement amount for each county using the
following formula:
STEP ONE: Determine the inheritance tax replacement amount distributed to the county for the state
fiscal year that began on July 1, 2011.
STEP TWO: Multiply the amount determined under STEP ONE by the appropriate percentage as
follows:
(A) ninety-one percent (91%) for the state fiscal year beginning July 1, 2012.
(B) Eighty-two percent (82%) for the state fiscal year beginning July 1, 2013.
(C) Seventy-three percent (73%) for the state fiscal year beginning July 1, 2014.
(D) Sixty-four percent (64%) for the state fiscal year beginning July 1, 2015.
(E) Fifty-five percent (55%) for the state fiscal year beginning July 1, 2016.
(F) Forty-five percent (45%) for the state fiscal year beginning July 1, 2017.
(G) Thirty-six percent (36%) for the state fiscal year beginning July 1, 2018.
(H) Twenty-seven percent (27%) for the state fiscal year beginning July 1, 2019.
(I) Eighteen percent (18%) for the state fiscal year beginning July 1, 2020.
(J) Nine percent (9%) for the state fiscal year beginning July 1, 2021.
(e) (c) A county is not entitled to a distribution under subsection (b) for a state fiscal year beginning
after June 30, 2022. 2013.
December 31, 2008, and before January 1, 2011, of an applicable debt instrument, as provided
in Section 108(i) of the Internal Revenue Code.
(K) Add the amount necessary to make the adjusted gross income of any taxpayer that placed
qualified restaurant property in service during the taxable year and that was classified as 15-year
property under Section 168(e)(3)(E)(v) of the Internal Revenue Code equal to the amount of
adjusted gross income that would have been computed had the classification not applied to the
property in the year that it was placed in service.
(L) Add the amount necessary to make the adjusted gross income of any taxpayer that placed
qualified retail improvement property in service during the taxable year and that was classified
as 15-year property under Section 168(e)(3)(E)(ix) of the Internal Revenue Code equal to the
amount of adjusted gross income that would have been computed had the classification not
applied to the property in the year that it was placed in service.
(M) (K) Add or subtract the amount necessary to make the adjusted gross income of any taxpayer
that claimed the special allowance for qualified disaster assistance property under Section 168(n)
of the Internal Revenue Code equal to the amount of adjusted gross income that would have been
computed had the special allowance not been claimed for the property.
(N) (L) Add or subtract the amount necessary to make the adjusted gross income of any taxpayer
that made an election under Section 179C of the Internal Revenue Code to expense costs for
qualified refinery property equal to the amount of adjusted gross income that would have been
computed had an election for federal income tax purposes not been made for the year.
(O) (M) Add or subtract the amount necessary to make the adjusted gross income of any taxpayer
that made an election under Section 181 of the Internal Revenue Code to expense costs for a
qualified film or television production equal to the amount of adjusted gross income that would
have been computed had an election for federal income tax purposes not been made for the year.
(P) (N) Add or subtract the amount necessary to make the adjusted gross income of any taxpayer
that treated a loss from the sale or exchange of preferred stock in:
(i) the Federal National Mortgage Association, established under the Federal National
Mortgage Association Charter Act (12 U.S.C. 1716 et seq.); or
(ii) the Federal Home Loan Mortgage Corporation, established under the Federal Home Loan
Mortgage Corporation Act (12 U.S.C. 1451 et seq.);
as an ordinary loss under Section 301 of the Emergency Economic Stabilization Act of 2008 in
the current taxable year or in an earlier taxable year equal to the amount of adjusted gross income
that would have been computed had the loss not been treated as an ordinary loss.
(Q) (O) Add an amount equal to any exempt insurance income under Section 953(e) of the
Internal Revenue Code for active financing income under Subpart F, Subtitle A, Chapter 1,
Subchapter N of the Internal Revenue Code.
(R) Add the amount necessary to make the adjusted gross income of any taxpayer that placed any
qualified leasehold improvement property in service during the taxable year and that was
classified as 15-year property under Section 168(e)(3)(E)(iv) of the Internal Revenue Code equal
to the amount of adjusted gross income that would have been computed had the classification not
applied to the property in the year that it was placed into service.
(S) Add the amount deducted from gross income under Section 198 of the Internal Revenue Code
for the expensing of environmental remediation costs.
(T) Add the amount deducted from gross income under Section 179E of the Internal Revenue
Code for any qualified advanced mine safety equipment property.
(U) Add the amount necessary to make the adjusted gross income of any taxpayer that placed a
motorsports entertainment complex in service during the taxable year and that was classified as
7-year property under Section 168(e)(3)(C)(ii) of the Internal Revenue Code equal to the amount
of adjusted gross income that would have been computed had the classification not applied to the
property in the year that it was placed into service.
(V) Add the amount deducted under Section 195 of the Internal Revenue Code for start-up
expenditures that exceeds the amount the taxpayer could deduct under Section 195 of the Internal
Revenue Code before it was amended by the Small Business Jobs Act of 2010 (P.L. 111-240).
(W) Add the amount necessary to make the adjusted gross income of any taxpayer for which tax
was not imposed on the net recognized built-in gain of an S corporation under Section 1374(d)(7)
of the Internal Revenue Code as amended by the Small Business Jobs Act of 2010 (P.L. 111-240)
equal to the amount of adjusted gross income that would have been computed before Section
1374(d)(7) of the Internal Revenue Code as amended by the Small Business Jobs Act of 2010
(P.L. 111-240).
(2) Subtract the following amounts:
(A) Income that the United States Constitution or any statute of the United States prohibits from
being used to measure the tax imposed by this chapter.
(B) Income that is derived from sources outside the United States, as defined by the Internal
Revenue Code.
(C) An amount equal to a debt or part of a debt that becomes worthless, as permitted under
Section 166(a) of the Internal Revenue Code.
(D) An amount equal to any bad debt reserves that are included in federal income because of
accounting method changes required by Section 585(c)(3)(A) or Section 593 of the Internal
Revenue Code.
(E) The amount necessary to make the adjusted gross income of any taxpayer that owns property
for which bonus depreciation was allowed in the current taxable year or in an earlier taxable year
equal to the amount of adjusted gross income that would have been computed had an election not
been made under Section 168(k) of the Internal Revenue Code to apply bonus depreciation.
(F) The amount necessary to make the adjusted gross income of any taxpayer that placed Section
179 property (as defined in Section 179 of the Internal Revenue Code) in service in the current
taxable year or in an earlier taxable year equal to the amount of adjusted gross income that would
have been computed had an election for federal income tax purposes not been made for the year
in which the property was placed in service to take deductions under Section 179 of the Internal
Revenue Code in a total amount exceeding twenty-five thousand dollars ($25,000).
(G) Income that is:
(i) exempt from taxation under IC 6-3-2-21.7; and
(ii) included in the taxpayer's taxable income under the Internal Revenue Code.
(H) This clause does not apply to payments made for services provided to a business that was
enrolled and participated in the E-Verify program (as defined in IC 22-5-1.7-3) during the time
the taxpayer conducted business in Indiana in the taxable year. For a taxable year beginning after
June 30, 2011, add the amount of any trade or business deduction allowed under the Internal
Revenue Code for wages, reimbursements, or other payments made for services provided in
Indiana by an individual for services as an employee, if the individual was, during the period of
service, prohibited from being hired as an employee under 8 U.S.C. 1324a.
(b) In the case of a credit union, "adjusted gross income" for a taxable year means the total transfers
to undivided earnings minus dividends for that taxable year after statutory reserves are set aside under
IC 28-7-1-24.
(c) In the case of an investment company, "adjusted gross income" means the company's federal taxable
income plus the amount excluded from federal gross income under Section 103 of the Internal Revenue
Code for interest received on an obligation of a state other than Indiana, or a political subdivision of such
a state, that is acquired by the taxpayer after December 31, 2011, multiplied by the quotient of:
(1) the aggregate of the gross payments collected by the company during the taxable year from old
and new business upon investment contracts issued by the company and held by residents of Indiana;
divided by
(2) the total amount of gross payments collected during the taxable year by the company from the
business upon investment contracts issued by the company and held by persons residing within
Indiana and elsewhere.
(d) As used in subsection (c), "investment company" means a person, copartnership, association,
limited liability company, or corporation, whether domestic or foreign, that:
(1) is registered under the Investment Company Act of 1940 (15 U.S.C. 80a-1 et seq.); and
(2) solicits or receives a payment to be made to itself and issues in exchange for the payment:
(A) a so-called bond;
(B) a share;
(C) a coupon;
(D) a certificate of membership;
(E) an agreement;
(F) a pretended agreement; or
(G) other evidences of obligation;
entitling the holder to anything of value at some future date, if the gross payments received by the
company during the taxable year on outstanding investment contracts, plus interest and dividends
earned on those contracts (by prorating the interest and dividends earned on investment contracts by
the same proportion that certificate reserves (as defined by the Investment Company Act of 1940)
is to the company's total assets) is at least fifty percent (50%) of the company's gross payments upon
investment contracts plus gross income from all other sources except dividends from subsidiaries for
the taxable year. The term "investment contract" means an instrument listed in clauses (A) through
(G).
SECTION 125. IC 6-5.5-8-2, AS AMENDED BY P.L.146-2008, SECTION 351, IS AMENDED TO
READ AS FOLLOWS [EFFECTIVE JULY 1, 2013]: Sec. 2. (a) On or before February 1, May 1, August
1, and December 1 and June 1 of each year the auditor of state shall transfer from the financial
institutions tax fund to each county auditor for distribution to the taxing units (as defined in
IC 6-1.1-1-21) in the county, an amount equal to one-fourth (1/4) fifty percent (50%) of the sum of the
guaranteed amounts distributions under this section for all the taxing units of the county On or before
August 1 of each year the auditor of state shall transfer to each county auditor the supplemental
distribution for the county for the year. for the state fiscal year. The amount of a taxing unit's
distribution for the state fiscal year is equal to the result of:
(1) an amount equal to forty percent (40%) of the total financial institutions tax revenue
collected during the preceding state fiscal year; multiplied by
(2) a fraction equal to:
(A) the amount of the guaranteed distributions received by the taxing unit under this
chapter during calendar year 2012 (based on the best information available to the
department); divided by
(B) the total amount of all guaranteed distributions received by all taxing units under this
chapter during calendar year 2012 (based on the best information available to the
department).
(b) For purposes of determining distributions under subsection (c), the department of local government
finance shall determine a state welfare allocation and tuition support allocation for each county calculated
as follows:
(1) The state welfare allocation for each county equals the greater of zero (0) or the amount
determined under the following formula:
STEP ONE: For 1997, 1998, and 1999, determine the result of:
(i) the amounts appropriated by the county in the year for the county's county welfare fund and
county welfare administration fund; divided by
lessor where the possession of the personal property is transferred to the lessee; minus
(3) in the case of a taxing unit that is a county, the amount that would have been received by the
taxing unit in the year of the distribution, as determined by the department of local government
finance from property taxes that:
(A) were calculated for the county's county welfare fund and county welfare administration fund
for 2000 but were not imposed because of the repeal of IC 12-19-3 and IC 12-19-4; and
(B) would have been attributable to the personal property of banks, exclusive of the property
taxes attributable to personal property leased by banks as the lessor where the possession of the
personal property is transferred to the lessee.
(d) The amount of the supplemental distribution for a county for a year shall be determined using the
following formula:
STEP ONE: Determine the greater of zero (0) or the difference between:
(A) one-half (1/2) of the taxes that the department estimates will be paid under this article during
the year; minus
(B) the sum of all the guaranteed distributions, before the subtraction of all state welfare
allocations and tuition support allocations under subsection (b), for all taxing units in all counties
plus the bank personal property taxes to be received by all taxing units in all counties, as
determined under subsection (c)(2) for the year.
STEP TWO: Determine the quotient of:
(A) the amount received under IC 6-5-10 (repealed) and IC 6-5-11 (repealed) in 1989 by all
taxing units in the county; divided by
(B) the sum of the amounts received under IC 6-5-10 (repealed) and IC 6-5-11 (repealed) in 1989
by all taxing units in all counties.
STEP THREE: Determine the product of:
(A) the amount determined in STEP ONE; multiplied by
(B) the amount determined in STEP TWO.
STEP FOUR: Determine the greater of zero (0) or the difference between:
(A) the amount of supplemental distribution determined in STEP THREE for the county; minus
(B) the amount of refunds granted under IC 6-5-10-7 (repealed) that have yet to be reimbursed
to the state by the county treasurer under IC 6-5-10-13 (repealed).
For the supplemental distribution made on or before August 1 of each year, the department shall adjust
the amount of each county's supplemental distribution to reflect the actual taxes paid under this article for
the preceding year.
(e) Except as provided in subsections (g) and (h), the amount of the supplemental distribution for each
taxing unit shall be determined using the following formula:
STEP ONE: Determine the quotient of:
(A) the amount received by the taxing unit under IC 6-5-10 (repealed) and IC 6-5-11 (repealed)
in 1989; divided by
(B) the sum of the amounts used in STEP ONE (A) for all taxing units located in the county.
STEP TWO: Determine the product of:
(A) the amount determined in STEP ONE; multiplied by
(B) the supplemental distribution for the county, as determined in subsection (d), STEP FOUR.
(f) (b) The county auditor shall distribute the guaranteed and supplemental distributions received under
subsection (a) to the taxing units in the county at the same time that the county auditor makes the
semiannual distribution of real property taxes to the taxing units.
(g) The amount of a supplemental distribution paid to a taxing unit that is a county shall be reduced
by an amount equal to:
(1) an amount equal to:
(A) the amount the county would receive under subsection (e) without regard to this subsection;
multiplied by
(B) the result of the following:
(i) Determine the amounts appropriated by the county in 1997, 1998, and 1999 for the county's
county welfare fund and county welfare administration fund, divided by the otal amounts
appropriated by all the taxing units in the county in the year.
(ii) Divide the amount determined in item (i) by three (3); plus
(2) the amount the county would receive under subsection (e) without regard to this subsection
multiplied by the result determined under the following formula:
(A) Determine the result of:
(i) the tax rate imposed by the county in 2006, 2007, and 2008 for the county's county medical
assistance to wards fund, family and children's fund, children's psychiatric residential treatment
services fund, county hospital care for the indigent fund, children with special health care needs
county fund, plus, in the case of Marion County, the tax rate imposed by the health and hospital
corporation that was necessary to raise thirty-five million dollars ($35,000,000) from all taxing
districts in the county; divided by
(ii) the aggregate tax rate imposed by the county in the year plus, in the case of Marion County,
the aggregate tax rate imposed by the health and hospital corporation in the year.
(B) Divide the clause (A) amount by three (3).
(h) The amount of a supplemental distribution paid to a school corporation shall be reduced by an
amount equal to:
(1) the amount the school corporation would receive under subsection (e) without regard to this
subsection; minus
(2) an amount equal to:
(A) the amount described in subdivision (1); multiplied by
(B) the result of the following formula:
(i) Determine the tax rate imposed by the school corporation in 2006, 2007, and 2008 for the
tuition support levy under IC 6-1.1-19-1.5 (repealed) or IC 20-45-3-11 (repealed) for the school
corporation's general fund plus the tax rate imposed by the school corporation for the school
corporation's special education preschool fund, divided by the aggregate tax rate imposed by
the school corporation in the year.
(ii) Divide the item (i) amount by three (3).
(i) The amounts deducted under subsections (g) and (h) shall be deposited in a state fund, as directed
by the budget agency.
penalties collected under this chapter shall be deposited in the following manner:
(1) Four and twenty-two hundredths percent (4.22%) of the money shall be deposited in a fund to
be known as the cigarette tax fund.
(2) Six-tenths percent (0.6%) of the money shall be deposited in a fund to be known as the mental
health centers fund.
(3) The following amount of the money shall be deposited in the state general fund:
(A) After June 30, 2011, and before July 1, 2013, sixty and twenty-four hundredths percent
(60.24%).
(B) After June 30, 2013, fifty-four and five-tenths fifty-six and twenty-four hundredths percent
(54.5%). (56.24%).
(4) Five and forty-three hundredths percent (5.43%) of the money shall be deposited into the pension
relief fund established in IC 5-10.3-11.
(5) Twenty-seven and five hundredths percent (27.05%) of the money shall be deposited in the
Indiana check-up plan trust fund established by IC 12-15-44.2-17.
(6) Two and forty-six hundredths percent (2.46%) of the money shall be deposited in the state
general fund for the purpose of paying appropriations for Medicaid_Current Obligations, for
provider reimbursements.
(7) The following amount of the money shall be deposited in the state retiree health benefit trust fund
established by IC 5-10-8-8.5 as follows:
(A) Before July 1, 2011, five and seventy-four hundredths percent (5.74%).
(B) After June 30, 2011, and before July 1, 2013, zero percent (0%).
(C) After June 30, 2013, five and seventy-four hundredths four percent (5.74%). (4%).
The money in the cigarette tax fund, the mental health centers fund, the Indiana check-up plan trust fund,
or the pension relief fund at the end of a fiscal year does not revert to the state general fund. However, if
in any fiscal year, the amount allocated to a fund under subdivision (1) or (2) is less than the amount
received in fiscal year 1977, then that fund shall be credited with the difference between the amount
allocated and the amount received in fiscal year 1977, and the allocation for the fiscal year to the fund
under subdivision (3) shall be reduced by the amount of that difference. Money deposited under
subdivisions (6) through (7) may not be used for any purpose other than the purpose stated in the
subdivision.
shall issue licenses to applicants that qualify under this section. A license issued under this section is valid
for one (1) year unless revoked or suspended by the department and is not transferable.
(b) An applicant for a license under this section must submit proof to the department of the appointment
of an agent for service of process in Indiana if the applicant is:
(1) an individual whose principal place of residence is outside Indiana; or
(2) a person, other than an individual, that has its principal place of business outside Indiana.
(c) To obtain or renew a license under this section, a person must:
(1) submit, for each location where it intends to distribute tobacco products, an application that
includes all information required by the department;
(2) pay a fee of twenty-five dollars ($25) at the time of application; and
(3) at the time of application, post a bond, issued by a surety company approved by the department,
in an amount not less than one thousand dollars ($1,000) and conditioned on the applicant's
compliance with this chapter.
(d) If business is transacted at two (2) or more places by one (1) distributor, a separate license must be
obtained for each place of business.
(e) Each license must be numbered, show the name and address of the distributor, and be posted in a
conspicuous place at the place of business for which it is issued.
(f) If the department determines that a bond provided by a licensee is inadequate, the department may
require a new bond in the amount necessary to fully protect the state.
who is delinquent in paying educational loans owed to a postsecondary educational institution may be
revealed to that institution if it provides proof to the department that the individual is delinquent in paying
for educational loans. This information shall be provided free of charge to approved postsecondary
educational institutions (as defined by IC 21-7-13-6(a)). The department shall establish fees that all other
institutions must pay to the department to obtain information under this subsection. However, these fees
may not exceed the department's administrative costs in providing the information to the institution.
(e) The information described in subsection (a) relating to reports submitted under IC 6-6-1.1-502
concerning the number of gallons of gasoline sold by a distributor and IC 6-6-2.5 concerning the number
of gallons of special fuel sold by a supplier and the number of gallons of special fuel exported by a
licensed exporter or imported by a licensed transporter may be released by the commissioner upon receipt
of a written request for the information.
(f) The information described in subsection (a) may be revealed upon the receipt of a written request
from the administrative head of a state agency of Indiana when:
(1) the state agency shows an official need for the information; and
(2) the administrative head of the state agency agrees that any information released will be kept
confidential and will be used solely for official purposes.
(g) The information described in subsection (a) may be revealed upon the receipt of a written request
from the chief law enforcement officer of a state or local law enforcement agency in Indiana when it is
agreed that the information is to be confidential and to be used solely for official purposes.
(h) The name and address of retail merchants, including township, as specified in IC 6-2.5-8-1(j) may
be released solely for tax collection purposes to township assessors and county assessors.
(i) The department shall notify the appropriate innkeepers' tax board, bureau, or commission that a
taxpayer is delinquent in remitting innkeepers' taxes under IC 6-9.
(j) All information relating to the delinquency or evasion of the motor vehicle excise tax may be
disclosed to the bureau of motor vehicles in Indiana and may be disclosed to another state, if the
information is disclosed for the purpose of the enforcement and collection of the taxes imposed by
IC 6-6-5.
(k) All information relating to the delinquency or evasion of commercial vehicle excise taxes payable
to the bureau of motor vehicles in Indiana may be disclosed to the bureau and may be disclosed to another
state, if the information is disclosed for the purpose of the enforcement and collection of the taxes imposed
by IC 6-6-5.5.
(l) All information relating to the delinquency or evasion of commercial vehicle excise taxes payable
under the International Registration Plan may be disclosed to another state, if the information is disclosed
for the purpose of the enforcement and collection of the taxes imposed by IC 6-6-5.5.
(m) All information relating to the delinquency or evasion of the excise taxes imposed on recreational
vehicles and truck campers that are payable to the bureau of motor vehicles in Indiana may be disclosed
to the bureau and may be disclosed to another state if the information is disclosed for the purpose of the
enforcement and collection of the taxes imposed by IC 6-6-5.1.
(n) This section does not apply to:
(1) the beer excise tax, including brand and packaged type (IC 7.1-4-2);
(2) the liquor excise tax (IC 7.1-4-3);
(3) the wine excise tax (IC 7.1-4-4);
(4) the hard cider excise tax (IC 7.1-4-4.5);
(5) the malt excise tax (IC 7.1-4-5);
(6) the motor vehicle excise tax (IC 6-6-5);
(7) the commercial vehicle excise tax (IC 6-6-5.5); and
(8) the fees under IC 13-23.
(o) The name and business address of retail merchants within each county that sell tobacco products
may be released to the division of mental health and addiction and the alcohol and tobacco commission
solely for the purpose of the list prepared under IC 6-2.5-6-14.2.
(p) The name and business address of a person licensed by the department under IC 6-6 or
IC 6-7 may be disclosed for the purpose of reporting the status of the person's license.
Sec. 3. The money collected for the motor vehicle highway account fund and remaining after refunds and
the payment of all expenses incurred in the collection thereof, and after the deduction of the amount
appropriated to the department for traffic safety, and after the deduction of one-half (1/2) of the amount
appropriated for the state police department, shall be allocated to and distributed among the department
and subdivisions designated as follows:
(1) Of the net amount in the motor vehicle highway account the auditor of state shall set aside for
the cities and towns of the state fifteen percent (15%) thereof. This sum shall be allocated to the cities
and towns upon the basis that the population of each city and town bears to the total population of
all the cities and towns and shall be used for the construction or reconstruction and maintenance of
streets and alleys and shall be annually budgeted as now provided by law. However, no part of such
sum shall be used for any other purpose than for the purposes defined in this chapter. If any funds
allocated to any city or town shall be used by any officer or officers of such city or town for any
purpose or purposes other than for the purposes as defined in this chapter, such officer or officers
shall be liable upon their official bonds to such city or town in such amount so used for other
purposes than for the purposes as defined in this chapter, together with the costs of said action and
reasonable attorney fees, recoverable in an action or suit instituted in the name of the state of Indiana
on the relation of any taxpayer or taxpayers resident of such city or town. A monthly distribution
thereof of funds accumulated during the preceding month shall be made by the auditor of state.
(2) Of the net amount in the motor vehicle highway account, the auditor of state shall set aside for
the counties of the state thirty-two percent (32%) thereof. However, as to the allocation to cities and
towns under subdivision (1) and as to the allocation to counties under this subdivision, in the event
that the amount in the motor vehicle highway account fund remaining after refunds and after the
payment of all expenses incurred in the collection thereof and after deduction of any amount
appropriated by the general assembly for public safety and policing shall be less than twenty-two
million six hundred and fifty thousand dollars ($22,650,000) in any fiscal year, then the amount so
set aside in the next calendar year for distributions to counties shall be reduced fifty-four percent
(54%) of such deficit and the amount so set aside for distribution in the next calendar year to cities
and towns shall be reduced thirteen percent (13%) of such deficit. Such reduced distributions shall
begin with the distribution January 1 of each year.
(3) The amount set aside for the counties of the state under the provisions of subdivision (2) shall be
allocated monthly upon the following basis:
(A) Five percent (5%) of the amount allocated to the counties to be divided equally among the
ninety-two (92) counties.
(B) Sixty-five percent (65%) of the amount allocated to the counties to be divided on the basis
of the ratio of the actual miles, now traveled and in use, of county roads in each county to the total
mileage of county roads in the state, which shall be annually determined, accurately, by the
department.
(C) Thirty percent (30%) of the amount allocated to the counties to be divided on the basis of the
ratio of the motor vehicle registrations of each county to the total motor vehicle registration of
the state.
All money so distributed to the several counties of the state shall constitute a special road fund for
each of the respective counties and shall be under the exclusive supervision and direction of the
board of county commissioners in the construction, reconstruction, maintenance, or repair of the
county highways or bridges on such county highways within such county.
(4) Each month the remainder of the net amount in the motor vehicle highway account shall be
credited to the state highway fund for the use of the department.
(5) Money in the fund may not be used for any toll road or toll bridge project.
(6) Notwithstanding any other provisions of this section, money in the motor vehicle highway
account fund may be appropriated to the Indiana department of transportation from the forty-seven
percent (47%) distributed to the political subdivisions of the state to pay the costs incurred by the
department in providing services to those subdivisions.
(7) Notwithstanding any other provisions of this section or of IC 8-14-8, for the purpose of
maintaining a sufficient working balance in accounts established primarily to facilitate the matching
of federal and local money for highway projects, money may be appropriated to the Indiana
department of transportation as follows:
(A) One-half (1/2) from the forty-seven percent (47%) set aside under subdivisions (1) and (2)
for counties and for those cities and towns with a population greater than five thousand (5,000).
(B) One-half (1/2) from the distressed road fund under IC 8-14-8.
operation of motor vehicles on all or part of a toll road project, the general assembly must adopt a statute
authorizing the imposition of tolls. However, during the period beginning July 1, 2011, and ending June
30, 2021, and notwithstanding subsection (c), the general assembly is not required to enact a statute
authorizing the authority or the department to issue a request for proposals or enter into a public-private
agreement to authorize an operator to impose tolls for the operation of motor vehicles on all or part of the
following projects:
(1) A project on which construction begins after June 30, 2011, not including any part of Interstate
Highway 69 other than a part described in subdivision (4).
(2) The addition of toll lanes, including high occupancy toll lanes, to a highway, roadway, or other
facility in existence on July 1, 2011, if the number of nontolled lanes on the highway, roadway, or
facility as of July 1, 2011, does not decrease due to the addition of the toll lanes.
(3) The Illiana Expressway, a limited access facility connecting Interstate Highway 65 in
northwestern Indiana with an interstate highway in Illinois.
(4) A project that is located within a metropolitan planning area (as defined by 23 U.S.C. 134) and
that connects the state of Indiana with the commonwealth of Kentucky.
(c) Before the authority or an operator may carry out any of the following activities under this article,
the general assembly must enact a statute authorizing that activity:
(1) Carrying out construction for Interstate Highway 69 in a township having a population of more
than one hundred thousand (100,000) and less than one hundred ten thousand (110,000) located in
a county having a consolidated city.
(2) Imposing tolls on motor vehicles for use of Interstate Highway 69.
(3) Imposing tolls on motor vehicles for use of a nontolled highway, roadway, or other facility in
existence or under construction on July 1, 2011, including nontolled interstate highways, U.S. routes,
and state routes.
(d) Except as provided in subsection (c)(1), the general assembly is not required to enact a statute
authorizing the authority or the department to issue a request for proposals or enter into a
public-private agreement for a freeway project.
acting on behalf of the authority as lessee, licensee, or franchisee, will plan, design, acquire, construct,
reconstruct, improve, extend, expand, lease, operate, repair, manage, maintain, or finance a toll road
project.
with respect to the proposed project:
(1) Economic impacts on existing commercial and industrial development.
(2) Potential impacts on employment.
(3) Potential for future development near the project area, including consideration of locations for
interchanges that will maximize opportunities for development.
(4) Fiscal impacts on revenues to local units of government.
(5) Demands on government services, such as public safety, public works, education, zoning and
building, and local airports.
The authority shall post a copy of the economic impact study on the authority's Internet web site and shall
also provide copies of the study to the governor and the legislative council (in an electronic format under
IC 5-14-6).
(c) (d) After completion of the economic impact study, the authority must conduct a public hearing on
the results of the study in the county seat of the county in which the proposed project would be located.
At least ten (10) days before each public hearing, the authority shall:
(1) post notice of the public hearing on the authority's Internet web site;
(2) publish notice of the public hearing one (1) time in accordance with IC 5-3-1 in two (2)
newspapers of general circulation in the county; and
(3) include in the notices under subdivisions (1) and (2):
(A) the date, time, and place of the hearing;
(B) the subject matter of the hearing;
(C) a description of the purpose of the economic impact study;
(D) a description of the proposed project and its location; and
(E) a statement concerning the availability of the study on the authority's Internet web site.
At the hearing, the authority shall allow the public to be heard on the economic impact study and the
proposed project.
operator under this article.
(b) A public-private agreement entered into under this article must be approved by the governor before
its execution.
public and governmental function and purpose and the property, and an operator's leasehold estate,
franchise, license, and other interests in the property, are exempt from all ad valorem property taxes and
special assessments levied against property by the state or any political subdivision of the state.
based criminal history record check and for collecting fees owed under this subsection.
(f) The:
(1) department of child services, for an out-of-home placement arranged by a caseworker or the
department of child services; or
(2) juvenile court, for an out-of-home placement ordered by the juvenile court;
shall pay the fee described in subsection (e), arrange for fingerprinting, and pay the costs of fingerprinting,
if any.
must include education for the recipient on kidney disease and the benefits of having evaluations and
treatment for chronic kidney disease according to accepted practice guidelines.
the office to be paid the hospital under subsection (b). The periods described in subsections (c) and (d)
for the hospital or another entity to make an intergovernmental transfer or certification of expenditures
are tolled pending the administrative appeal and any judicial review initiated by the hospital under
IC 4-21.5. The distribution to other hospitals under subsection (b) may not be delayed due to an
administrative appeal or judicial review instituted by a hospital under this subsection. If necessary, the
office may make a partial distribution to the other eligible hospitals under subsection (b) pending the
completion of a hospital's administrative appeal or judicial review, at which time the remaining portion
of the payments due to the eligible hospitals shall be made. A partial distribution may be based upon
estimates and trends calculated by the office.
(f) For purposes of this section:
(1) the Medicaid shortfall of a hospital established and operated under IC 16-22-2 or IC 16-23 is
calculated as follows:
STEP ONE: The office shall identify the inpatient hospital services, reimbursable under this
article and under the state Medicaid plan, that were provided during the state fiscal year by the
hospital.
STEP TWO: For the inpatient hospital services identified under STEP ONE, the office shall
calculate the payments made under this article and under the state Medicaid plan to the hospital,
excluding payments under IC 12-15-16, IC 12-15-17, and IC 12-15-19.
STEP THREE: The office shall calculate a reasonable estimate of the amount that would have
been paid by the office for the inpatient hospital services described in STEP ONE under Medicare
payment principles; and
(2) a hospital's Medicaid shortfall is equal to the amount by which the amount calculated in STEP
THREE of subdivision (1) is greater than the amount calculated in STEP TWO of subdivision (1).
(g) The actual distribution of the amount calculated under STEP FIVE of subsection (b) to a hospital
established and operated under IC 16-22-8 shall be made under the terms and conditions provided for the
hospital in the state plan for medical assistance. Payment to a hospital under STEP FIVE of subsection
(b) is not a condition precedent to the tender of payments to hospitals under STEP SEVEN of subsection
(b).
Medicaid inpatient days; or
(ii) other payment methodology determined by the office and approved by the Centers for
Medicare and Medicaid Services.
(c) As used in this subsection, "Medicaid supplemental payments" means Medicaid payments for
hospitals that are in addition to Medicaid fee-for-service payments, Medicaid risk-based managed care
payments, and Medicaid disproportionate share payments, and that are included in the Medicaid state plan,
including Medicaid safety-net payments, and payments made under this section and sections 1.1, 1.3, 9,
and 9.5 of this chapter. For a state fiscal year ending after June 30, 2007, in addition to the reimbursement
received under section 1 of this chapter, a hospital eligible under this section is entitled to reimbursement
in an amount calculated as follows:
STEP ONE: The office shall identify the total inpatient hospital services and the total outpatient
hospital services reimbursable under this article and under the state Medicaid plan that were provided
during the state fiscal year for all hospitals described in subsection (a).
STEP TWO: For the total inpatient hospital services and the total outpatient hospital services
identified in STEP ONE, the office shall calculate the total payments made under this article and
under the state Medicaid plan to all hospitals described in subsection (a). A calculation under this
STEP excludes a payment made under the following:
(A) IC 12-15-16.
(B) IC 12-15-17.
(C) IC 12-15-19.
STEP THREE: The office shall calculate, under Medicare payment principles, a reasonable estimate
of the total amount that would have been paid by the office for the inpatient hospital services and the
outpatient hospital services identified in STEP ONE.
STEP FOUR: Subtract the amount calculated under STEP TWO from the amount calculated under
STEP THREE.
STEP FIVE: Distribute an amount equal to the amount calculated under STEP FOUR to the eligible
hospitals described in subsection (a) as follows:
(A) As used in this clause, "Medicaid inpatient days" are the hospital's in-state paid Medicaid fee
for service and risk-based managed care days for the state fiscal year for which services are
identified under STEP ONE, as determined by the office. Subject to the availability of funds
transferred to the Medicaid indigent care trust fund under STEP FOUR of IC 12-16-7.5-4.5(c)
and remaining in the Medicaid indigent care trust fund under IC 12-15-20-2(8)(G) to serve as the
nonfederal share of the payments, the amount calculated under STEP FOUR for a state fiscal year
shall be paid to all hospitals described in subsection (a). The payments shall be made on a pro rata
basis, based on the hospitals' Medicaid inpatient days or in accordance with another payment
methodology determined by the office and approved by the Centers for Medicare and Medicaid
Services.
(B) Subject to IC 12-15-20.7, if the entire amount calculated under STEP FOUR is not distributed
following the payments made under clause (A), the remaining amount shall be paid as described
in clauses (C) and (D) to a hospital that is described in subsection (a) and that is described as
eligible under this clause. A hospital is eligible for a payment under clause (C) only if the
hospital:
(i) has less than sixty thousand (60,000) Medicaid inpatient days annually;
(ii) was eligible for Medicaid disproportionate share hospital payments in the state fiscal year
ending June 30, 1998, or the hospital met the office's Medicaid disproportionate share payment
criteria based upon state fiscal year 1998 data and received a Medicaid disproportionate share
payment for the state fiscal year ending June 30, 2001; and
(iii) received a Medicaid disproportionate share payment under IC 12-15-19-2.1 for state fiscal
years 2001, 2002, 2003, and 2004.
1001-2011. IC 16-21-10.
(b) For each state fiscal year ending after June 30, 2003, and before July 1, 2007, a hospital licensed
under IC 16-21-2 that submits to the division during the state fiscal year a payable claim under
IC 12-16-7.5 is entitled to a payment under subsection (c).
(c) Except as provided in section 9.8 of this chapter and subject to section 9.6 of this chapter, for a state
fiscal year, the office shall pay to a hospital referred to in subsection (b) an amount equal to the amount,
based on information obtained from the division and the calculations and allocations made under
IC 12-16-7.5-4.5, that the office determines for the hospital under STEP SIX of the following STEPS:
STEP ONE: Identify:
(A) each hospital that submitted to the division one (1) or more payable claims under
IC 12-16-7.5 during the state fiscal year; and
(B) the county to which each payable claim is attributed.
STEP TWO: For each county identified in STEP ONE, identify:
(A) each hospital that submitted to the division one (1) or more payable claims under
IC 12-16-7.5 attributed to the county during the state fiscal year; and
(B) the total amount of all hospital payable claims submitted to the division under IC 12-16-7.5
attributed to the county during the state fiscal year.
STEP THREE: For each county identified in STEP ONE, identify the amount of county funds
transferred to the Medicaid indigent care trust fund under IC 12-16-7.5-4.5.
STEP FOUR: For each hospital identified in STEP ONE, with respect to each county identified in
STEP ONE, calculate the hospital's percentage share of the county's funds transferred to the
Medicaid indigent care trust fund under IC 12-16-7.5-4.5. Each hospital's percentage share is based
on the total amount of the hospital's payable claims submitted to the division under IC 12-16-7.5
attributed to the county during the state fiscal year, calculated as a percentage of the total amount of
all hospital payable claims submitted to the division under IC 12-16-7.5 attributed to the county
during the state fiscal year.
STEP FIVE: Subject to subsection (j), for each hospital identified in STEP ONE, with respect to
each county identified in STEP ONE, multiply the hospital's percentage share calculated under STEP
FOUR by the amount of the county's funds transferred to the Medicaid indigent care trust fund under
IC 12-16-7.5-4.5.
STEP SIX: Determine the sum of all amounts calculated under STEP FIVE for each hospital
identified in STEP ONE with respect to each county identified in STEP ONE.
(d) For state fiscal years beginning after June 30, 2007, a hospital that received a payment determined
under STEP SIX of subsection (c) for the state fiscal year ending June 30, 2007, shall be paid in an amount
equal to the amount determined for the hospital under STEP SIX of subsection (c) for the state fiscal year
ending June 30, 2007.
(e) A hospital's payment under subsection (c) or (d) is in the form of a Medicaid supplemental payment.
The amount of a hospital's Medicaid supplemental payment is subject to the availability of funding for the
non-federal share of the payment under subsection (f). The office shall make the payments under
subsection (c) and (d) before December 15 that next succeeds the end of the state fiscal year.
(f) The non-federal share of a payment to a hospital under subsection (c) or (d) is funded from the funds
transferred to the Medicaid indigent care trust fund under IC 12-16-7.5-4.5.
(g) The amount of a county's transferred funds available to be used to fund the non-federal share of a
payment to a hospital under subsection (c) is an amount that bears the same proportion to the total amount
of funds of the county transferred to the Medicaid indigent care trust fund under IC 12-16-7.5-4.5 that the
total amount of the hospital's payable claims under IC 12-16-7.5 attributed to the county submitted to the
division during the state fiscal year bears to the total amount of all hospital payable claims under
IC 12-16-7.5 attributed to the county submitted to the division during the state fiscal year.
(h) Any county's funds identified in subsection (g) that remain after the non-federal share of a hospital's
payment has been funded are available to serve as the non-federal share of a payment to a hospital under
section 9.5 of this chapter.
(i) For purposes of this section, "payable claim" has the meaning set forth in IC 12-16-7.5-2.5(b)(1).
(j) For purposes of subsection (c):
(1) the amount of a payable claim is an amount equal to the amount the hospital would have received
under the state's fee-for-service Medicaid reimbursement principles for the hospital care for which
the payable claim is submitted under IC 12-16-7.5 if the individual receiving the hospital care had
been a Medicaid enrollee; and
(2) a payable hospital claim under IC 12-16-7.5 includes a payable claim under IC 12-16-7.5 for the
hospital's care submitted by an individual or entity other than the hospital, to the extent permitted
under the hospital care for the indigent program.
(k) The amount calculated under STEP FIVE of subsection (c) for a hospital with respect to a county
may not exceed the total amount of the hospital's payable claims attributed to the county during the state
fiscal year.
($21,000,000) shall be distributed to all hospitals licensed under IC 16-21 that qualify under section
1(a)(1) of this chapter. The funds in the pool must be distributed to qualifying hospitals in proportion
to each hospital's Medicaid day utilization rate and Medicaid discharges, as determined based on data
from the most recent audited cost report on file with the office. Any funds remaining in the pool
referred to in this subdivision following distribution to all qualifying hospitals shall be transferred
to the pool distributed under subdivision (3).
(2) Hospitals licensed under IC 16-21 that qualify under both section 1(a)(1) and 1(a)(2) of this
chapter shall receive a disproportionate share payment in accordance with subdivision (1).
(3) For the state fiscal year ending June 30, 1999, a pool not exceeding five million dollars
($5,000,000), subject to adjustment by the transfer of any funds remaining in the pool referred to in
subdivision (1), following distribution to all qualifying hospitals, shall be distributed to all hospitals
licensed under IC 16-21 that:
(A) qualify under section 1(a)(1) or 1(a)(2) of this chapter; and
(B) have at least twenty-five thousand (25,000) Medicaid inpatient days per year, based on data
from each hospital's Medicaid cost report for the fiscal year ended during state fiscal year 1996.
The funds in the pool must be distributed to qualifying hospitals in proportion to each hospital's Medicaid
day utilization rate and total Medicaid patient days, as determined based on data from the most recent
audited cost report on file with the office. Payments under this subdivision are in place of the payments
made under subdivisions (1) and (2).
(c) This subsection does not apply during the period that the office is assessing a hospital fee authorized
by HEA 1001-2011. IC 16-21-10. Other institutions that qualify as disproportionate share providers under
section 1 of this chapter, in each state fiscal year, shall receive disproportionate share payments as follows:
(1) For each of the state fiscal years ending after June 30, 1995, a pool not exceeding two million
dollars ($2,000,000) shall be distributed to all private psychiatric institutions licensed under IC 12-25
that qualify under section 1(a)(1) or 1(a)(2) of this chapter. The funds in the pool must be distributed
to the qualifying institutions in proportion to each institution's Medicaid day utilization rate as
determined based on data from the most recent audited cost report on file with the office.
(2) A pool not exceeding one hundred ninety-one million dollars ($191,000,000) for all state fiscal
years ending after June 30, 1995, shall be distributed to all state mental health institutions under
IC 12-24-1-3 that qualify under either section 1(a)(1) or 1(a)(2) of this chapter. The funds in the pool
must be distributed to each qualifying institution in proportion to each institution's low income
utilization rate, as determined based on the most recent data on file with the office.
(d) This subsection does not apply during the period that the office is assessing a hospital fee
authorized by HEA 1001-2011. IC 16-21-10. Disproportionate share payments described in this section
shall be made on an interim basis throughout the year, as provided by the office.
SECTION 197. IC 12-15-16-7 IS ADDED TO THE INDIANA CODE AS A NEW SECTION TO
READ AS FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 7. (a) This section applies to Medicaid
disproportionate share payments for the state fiscal year beginning:
(1) July 1, 2012, if hospital fees authorized under P.L.229-2011, SECTION 281 or authorized
to be transferred and used for payments are used as state share dollars for the payments; and
(2) July 1, 2013, and for each state fiscal year after, for which hospital fees authorized under
IC 16-21-10 are used as state share dollars for the payments.
(b) As used in this section, "hospital assessment fee committee" refers to the committee
established by IC 16-21-10-7.
(c) As used in this section, "hospital specific limit" refers to the hospital specific limit provided
under 42 U.S.C. 1396r-4(g).
(d) As used in this section, "municipal hospital payment amount" means, concerning a hospital
established and operated under IC 16-22-2 or IC 16-23, an amount equal to the lesser of:
(1) the hospital specific limit for the hospital for the state fiscal year; or
(2) the hospital's net 2009 supplemental payment amount.
(e) As used in this section, "nongovernmental hospital" refers to a hospital that is licensed under
IC 16-21-2 that is not a unit of state or local government and is not owned or operated by a unit of
state or local government.
(f) As used in this section, "SECTION 281 hospital assessment fee committee" refers to the
hospital assessment fee committee established by P.L.229-2011, SECTION 281, subsection (e).
(g) The following providers are eligible for Medicaid disproportionate share payments under this
section:
(1) A hospital or psychiatric institution described in Attachment 4.19-A, Section III, page 6.1(a)
of the Medicaid state plan in effect July 1, 2011.
(2) A hospital that satisfies the following for the state fiscal year for which Medicaid
disproportionate share payments are made under this section:
(A) A nongovernmental hospital that:
(i) has a Medicaid inpatient utilization rate for the state fiscal year that is at least equal
to the mean Medicaid inpatient utilization rate as calculated for purposes of determining
Medicaid disproportionate share eligibility, but does not equal or exceed one (1) standard
deviation above the mean Medicaid inpatient utilization rate; and
(ii) satisfies the obstetric service provisions of 42 U.S.C. 1396r-4(d).
(B) A hospital established and operated under IC 16-22-2 or IC 16-23 that:
(i) has a Medicaid inpatient utilization rate for the state fiscal year greater than one
percent (1%); and
(ii) satisfies the obstetric service provisions of 42 U.S.C. 1396r-4(d).
(3) A nongovernmental hospital that satisfies the following for the state fiscal year for which
Medicaid disproportionate share payments are made under this section:
(A) The hospital has a Medicaid inpatient utilization rate for the state fiscal year that is less
than the mean Medicaid inpatient utilization rate, as calculated for purposes of determining
Medicaid disproportionate share eligibility, but is at least greater than one percent (1%).
(B) The hospital satisfies the obstetric service provisions of 42 U.S.C. 1396r-4(d).
(h) This subsection applies to a payment of Medicaid disproportionate share payments, if any,
to hospitals described in subsection (g)(2) and (g)(3). For Medicaid disproportionate share payments
for the state fiscal year beginning July 1, 2012, the office, subject to approval by the SECTION 281
hospital assessment fee committee, may develop and implement a Medicaid state plan amendment
that provides Medicaid disproportionate share payments for the hospitals described in:
(1) subsection (g)(2), as long as each hospital and psychiatric institution described in subsection
(g)(1) has received a Medicaid disproportionate share payment for the state fiscal year in an
amount equal to either:
(A) the hospital specific limit; or
(B) the municipal hospital payment amount;
for the hospital or psychiatric institution for the state fiscal year; and
(2) subsection (g)(3), as long as each hospital described in subsection (g)(2) has received a
Medicaid disproportionate share payment for the state fiscal year in an amount equal to the
hospital specific limit for the hospital for the state fiscal year.
(i) This subsection applies to a payment of Medicaid disproportionate share payments, if any, to
hospitals described in subsection (g)(2) and (g)(3). For Medicaid disproportionate share payments
for the state fiscal year beginning July 1, 2013, and each state fiscal year thereafter under this
section, the office, subject to the approval by the hospital assessment fee committee, may develop
and implement a Medicaid state plan amendment that:
(1) renews, for state fiscal year beginning July 1, 2013, and each state fiscal year thereafter
under this section, the Medicaid disproportionate share provisions of Attachment 4.19-A,
Section III, page 6.1(a) of the Medicaid state plan in effect on July 1, 2011;
(2) provides Medicaid disproportionate share payments for the hospitals described in
subsection (g)(2), as long as each hospital and psychiatric institution described in subsection
(g)(1) has received a Medicaid disproportionate share payment for the state fiscal year in an
amount equal to the:
(A) hospital specific limit; or
(B) municipal hospital payment amount;
for the hospital or psychiatric institution for the state fiscal year; and
(3) provides Medicaid disproportionate share payments for the hospitals described in
subsection (g)(3), as long as each hospital described in subsection (g)(2) has received a
Medicaid disproportionate share payment for the state fiscal year in an amount equal to the
hospital specific limit of the hospital for the state fiscal year.
(j) This subsection does not apply to Medicaid disproportionate share payments made to
hospitals described in subsection (g)(2)(B) under Attachment 4.19-A, Section III, page 6.1(a) of the
Medicaid state plan in effect on July 1, 2011, or any renewal. Nothing in this section:
(1) requires that the hospitals described in subsection (g)(2) or (g)(3) receive Medicaid
disproportionate share payments for a state fiscal year;
(2) requires that the hospital described in subsection (g)(2) or (g)(3) receive Medicaid
disproportionate share payments for a state fiscal year in an amount equal to the respective
hospital specific limits for the state fiscal year; or
(3) prescribes how Medicaid disproportionate share payments are to be distributed among the
hospitals described in:
(A) subsection (g)(2); or
(B) subsection (g)(3).
(k) Nothing in this section prohibits the use of unexpended federal Medicaid disproportionate
share allotments for a state fiscal year under a program authorized by the SECTION 281 hospital
assessment fee committee or the hospital assessment fee committee, as long as each hospital listed
in subsection (g)(1), (g)(2), and (g)(3) has received Medicaid disproportionate share payments for
the state fiscal year equal to the hospital specific limit for the hospital for the state fiscal year.
developed by the office must:
(1) maximize disproportionate share hospital payments to qualifying hospitals to the extent
practicable;
(2) take into account the situation of those qualifying hospitals that have historically qualified for
Medicaid disproportionate share payments; and
(3) ensure that payments for qualifying hospitals are equitable.
(b) Total disproportionate share payments to a hospital under this chapter shall not exceed the hospital
specific limit provided under 42 U.S.C. 1396r-4(g). The hospital specific limit for a state fiscal year shall
be determined by the office taking into account data provided by each hospital that is considered reliable
by the office based on a system of periodic audits, the use of trending factors, and an appropriate base year
determined by the office. The office may require independent certification of data provided by a hospital
to determine the hospital's hospital specific limit.
(c) The office shall include a provision in each amendment to the state plan regarding Medicaid
disproportionate share payments that the office submits to the federal Centers for Medicare and Medicaid
Services that, as provided in 42 CFR 447.297(d)(3), allows the state to make additional disproportionate
share expenditures after the end of each federal fiscal year that relate back to a prior federal fiscal year.
However, the total disproportionate share payments to:
(1) each individual hospital; and
(2) all qualifying hospitals in the aggregate;
may not exceed the limits provided by federal law and regulation.
disproportionate share expenditures for institutions for mental diseases (as defined in 42 U.S.C.
1396r-4(h)), the state shall make community mental health center disproportionate share provider
payments to providers qualifying under IC 12-15-16-1(c).
other Medicaid supplemental payments for hospitals approved by the office and included in the
Medicaid state plan.
Items (ii) through (x) do not apply during the period that the office is assessing a hospital fee
authorized by HEA 1001-2011. IC 16-21-10.
(H) This clause does not apply during the period that the office is assessing a hospital fee
authorized by HEA 1001-2011. IC 16-21-10. For purposes of clause (D)(vi), the office shall fund
the following:
(i) An amount equal to the non-federal share of the payments to the hospital that is eligible
under this item, for payments made under clause (C) of STEP FIVE of IC 12-15-15-1.5(b)
under an agreement with the office, Medicaid safety-net payments and any payment made
under IC 12-15-19-2.1. The amount of the payments to the hospital under this item shall be
equal to one hundred percent (100%) of the hospital's hospital-specific limit for state fiscal year
2005, when the payments are combined with payments made under IC 12-15-15-9,
IC 12-15-15-9.5, and clause (B) of STEP FIVE of IC 12-15-15-1.5(b) for a state fiscal year. A
hospital is eligible under this item if the hospital was eligible for Medicaid disproportionate
share hospital payments for the state fiscal year ending June 30, 1998, the hospital received a
Medicaid disproportionate share payment under IC 12-15-19-2.1 for state fiscal years 2001,
2002, 2003, and 2004, and the hospital merged two (2) hospitals under a single Medicaid
provider number, effective January 1, 2004.
(ii) An amount equal to the non-federal share of payments to hospitals that are eligible under
this item, for payments made under clause (C) of STEP FIVE of IC 12-15-15-1.5(b) under an
agreement with the office, Medicaid safety-net payments, and any payment made under
IC 12-15-19-2.1. The amount of payments to each hospital under this item shall be equal to one
hundred percent (100%) of the hospital's hospital-specific limit for state fiscal year 2004, when
the payments are combined with payments made to the hospital under IC 12-15-15-9,
IC 12-15-15-9.5, and clause (B) of STEP FIVE of IC 12-15-15-1.5(b) for a state fiscal year. A
hospital is eligible under this item if the hospital did not receive a payment under item (i), the
hospital has less than sixty thousand (60,000) Medicaid inpatient days annually, the hospital
either was eligible for Medicaid disproportionate share hospital payments for the state fiscal
year ending June 30, 1998, or the hospital met the office's Medicaid disproportionate share
payment criteria based on state fiscal year 1998 data and received a Medicaid disproportionate
share payment for the state fiscal year ending June 30, 2001, and the hospital received a
Medicaid disproportionate share payment under IC 12-15-19-2.1 for state fiscal years 2001,
2002, 2003, and 2004.
(iii) Subject to IC 12-15-19-6, an amount not less than the non-federal share of Medicaid
safety-net payments in accordance with the Medicaid state plan.
(iv) An amount not less than the non-federal share of payments made under clause (C) of STEP
FIVE of IC 12-15-15-1.5(b) under an agreement with the office to a hospital having sixty
thousand (60,000) Medicaid inpatient days annually.
(v) An amount not less than the non-federal share of Medicaid disproportionate share payments
for hospitals eligible under this item, and made under IC 12-15-19-6 and the approved
Medicaid state plan. A hospital is eligible for a payment under this item if the hospital is
eligible for payments under IC 12-15-19-2.1.
(vi) If additional funds remain after the payments made under (i) through (v), payments
approved by the office and under the Medicaid state plan, to fund the non-federal share of other
Medicaid supplemental payments for hospitals.
state fiscal year ending before July 1, 2005, and subject to section 3 of this chapter (repealed), the office
shall make the payments identified in this section in the following order:
(1) First, payments under IC 12-15-15-9 and IC 12-15-15-9.5.
(2) Second, payments under clauses (A) and (B) of STEP FIVE of IC 12-15-15-1.5(b).
(3) Third, Medicaid inpatient payments for safety-net hospitals and Medicaid outpatient payments
for safety-net hospitals.
(4) Fourth, payments under IC 12-15-15-1.1 and IC 12-15-15-1.3.
(5) Fifth, payments under IC 12-15-19-8 for municipal disproportionate share hospitals.
(6) Sixth, payments under IC 12-15-19-2.1 for disproportionate share hospitals.
(7) Seventh, payments under clause (C) of STEP FIVE of IC 12-15-15-1.5(b).
(b) For each state fiscal year ending after June 30, 2007, the office shall make the payments for the
programs identified in IC 12-15-20-2(8)(G) in the order of priority that best utilizes available non-federal
share, Medicaid supplemental payments, and Medicaid disproportionate share payments, and may change
the order or priority at any time as necessary for the proper administration of one (1) or more of the
payment programs listed in IC 12-15-20-2(8)(G).
may not be automatically required for a single source drug that is newly approved by the federal Food and
Drug Administration, and that is:
(1) in a therapeutic classification:
(A) that has not been reviewed by the board; and
(B) for which prior authorization is not required; or
(2) the sole drug in a new therapeutic classification that has not been reviewed by the board.
(f) The board may not exclude a drug from the preferred drug list based solely on price.
(g) The following requirements apply to a preferred drug list developed under subsection (a)(11):
(1) Except as provided by IC 12-15-35.5-3(b) and IC 12-15-35.5-3(c), the office or the board may
require prior authorization for a drug that is included on the preferred drug list under the following
circumstances:
(A) To override a prospective drug utilization review alert.
(B) To permit reimbursement for a medically necessary brand name drug that is subject to generic
substitution under IC 16-42-22-10.
(C) To prevent fraud, abuse, waste, overutilization, or inappropriate utilization.
(D) To permit implementation of a disease management program.
(E) To implement other initiatives permitted by state or federal law.
(2) All drugs described in IC 12-15-35.5-3(b) must be included on the preferred drug list.
(3) The office may add a drug that has been approved by the federal Food and Drug Administration
to the preferred drug list without prior approval from the board.
(4) The board may add a drug that has been approved by the federal Food and Drug Administration
to the preferred drug list.
(h) At least one (1) time each year, the board shall provide a report to the select joint commission on
Medicaid oversight established by IC 2-5-26-3. health finance commission established by IC 2-5-23-3.
The report must contain the following information:
(1) The cost of administering the preferred drug list.
(2) Any increase in Medicaid physician, laboratory, or hospital costs or in other state funded
programs as a result of the preferred drug list.
(3) The impact of the preferred drug list on the ability of a Medicaid recipient to obtain prescription
drugs.
(4) The number of times prior authorization was requested, and the number of times prior
authorization was:
(A) approved; and
(B) disapproved.
(i) The board shall provide the first report required under subsection (h) not later than six (6) months
after the board submits an initial preferred drug list to the office.
authorization was disapproved.
(5) A review of:
(A) patient and provider satisfaction survey reports; and
(B) pharmacy-related grievance data for a twelve (12) month period.
(b) A managed care organization described in subsection (a) shall provide the board with the
information necessary for the board to conduct its review under subsection (a).
(c) The board shall report to the select joint commission on Medicaid oversight established by
IC 2-5-26-3 health finance commission established by IC 2-5-23-3 at least one (1) time per year on the
board's review under subsection (a).
to the select joint commission on Medicaid oversight established by IC 2-5-26-3 (before its repeal).
(b) As used in this section, "division" refers to the division of disability and rehabilitative services
established by IC 12-9-1-1.
(c) As used in this chapter, "waiver" refers to the federal Medicaid developmental disabilities home
and community based services waiver program that is administered by the office and the division.
(d) Before July 1, 2012, the division shall report orally and in writing to the commission for review of
a plan to reduce the aggregate and per capita cost of the waiver by implementing changes to the waiver,
which may include the following:
(1) Calculating budget neutrality on an individual rather than an aggregate basis.
(2) Instituting a family care program to provide recipients with another option for receiving services.
(3) Evaluating the current system to determine whether a group home or a waiver home is the most
appropriate use of resources for placement of the individual.
(4) Evaluating alternative placements for high cost individuals to ensure individuals are served in the
most integrated setting appropriate to the individual's needs and within the resources available to the
state.
(5) Migrating individuals from the waiver to a redesigned waiver that provides options to individuals
for receiving services and supports appropriate to meet the individual's needs and that are cost
effective and high quality and focus on social and health outcomes.
(6) Requiring cost participation by a recipient whose family income exceeds five hundred percent
(500%) of the federal income poverty level, factoring in medical expenses and personal care needs
expenses of the recipient.
(e) After the division makes the report required under subsection (d), the division may consult with the
office and take any action necessary to carry out the requirements of this section, including applying to
the federal Department of Health and Human Services for approval to amend the waiver.
READ AS FOLLOWS [EFFECTIVE UPON PASSAGE]:
Chapter 3.7. Early Learning Advisory Committee; Early Education Matching Grant Program
Sec. 1. As used in this chapter, "committee" refers to the early learning advisory committee
established by section 8 of this chapter.
Sec. 2. As used in this chapter, "eligible child" refers to a child who qualifies as an eligible child
under section 15 of this chapter.
Sec. 3. As used in this chapter, "eligible provider" refers to an entity that qualifies as an eligible
provider under section 16 of this chapter.
Sec. 4. As used in this chapter, "eligible services" refers to a program of early education services
that meets the standards of quality recognized by a Level 3 or Level 4 paths to QUALITY program
rating.
Sec. 5. As used in this chapter, "fund" refers to the early education matching grant program
fund established by section 11 of this chapter.
Sec. 6. As used in this chapter, "grant" refers to a matching grant from the fund.
Sec. 7. As used in this chapter, "program" refers to the early education matching grant program
established by this chapter.
Sec. 8. (a) The early learning advisory committee is established.
(b) The committee consists of six (6) members appointed by the governor as follows:
(1) A representative of the department of education.
(2) A representative of the division.
(3) A representative of a Head Start program under 42 U.S.C. 9831 et seq.
(4) A representative of a family advocacy group that has an interest in early childhood
education.
(5) An early childhood education provider.
(6) A representative of business with an interest in early childhood education.
(c) The governor shall appoint the chairperson of the committee.
(d) The division shall staff the committee.
(e) The expenses of the committee shall be paid from the funds of the division.
(f) Each member of the committee who is not a state employee is entitled to the minimum salary
per diem provided by IC 4-10-11-2.1(b). The member is also entitled to reimbursement for traveling
expenses as provided under IC 4-13-1-4 and other expenses actually incurred in connection with the
member's duties as provided in the state policies and procedures established by the Indiana
department of administration and approved by the budget agency.
(g) Each member of the committee who is a state employee but who is not a member of the
general assembly is entitled to reimbursement for traveling expenses as provided under IC 4-13-1-4
and other expenses actually incurred in connection with the member's duties as provided in the state
policies and procedures established by the Indiana department of administration and approved by
the budget agency.
(h) Each member of the committee who is a member of the general assembly is entitled to receive
the same per diem, mileage, and travel allowances paid to legislative members of interim study
committees established by the legislative council. Per diem, mileage, and travel allowances paid
under this section shall be paid from appropriations made to the legislative council or the legislative
services agency.
(i) The affirmative votes of a majority of the voting members appointed to the committee are
required for the committee to take action on any measure, including final reports.
Sec. 9. (a) The committee shall do the following:
(1) Conduct periodic statewide needs assessments concerning the quality and availability of
early education programs for children from birth to the age of school entry, including the
availability of high quality prekindergarten education for low income children in Indiana.
(2) Identify opportunities for, and barriers to, collaboration and coordination among federally
and state funded child development, child care, and early childhood education programs and
services, including governmental agencies that administer the programs and services.
(3) Assess the capacity and effectiveness of two (2) and four (4) year public and private higher
education institutions in Indiana for the support of development of early educators, including:
(A) professional development and career advancement plans; and
(B) practice or internships with Head Start or prekindergarten programs.
(4) Recommend to the division procedures, policies, and eligibility criteria for the program.
(5) Other duties as determined necessary by the chairperson of the committee.
(b) Not later than June 30 of each year, the committee shall develop and make recommendations
to the governor and, in an electronic format under IC 5-14-6, to the legislative council concerning
the results of the committee's work under this section.
Sec. 10. The division shall administer an early education matching grant program in compliance
with this chapter. The division may establish procedures, forms, and standards to carry out this
chapter. The office of the secretary may adopt rules under IC 4-22-2 to carry out this chapter.
Sec. 11. (a) The early education matching grant program fund is established for the purpose of
providing matching grants to providers of eligible services. The fund shall be administered by the
division.
(b) The fund consists of the following:
(1) Appropriations by the general assembly.
(2) Grants and gifts that the state receives for the fund under terms, obligations, and liabilities
that the division considers appropriate.
(c) The treasurer of state shall invest the money in the fund not currently needed to meet the
obligations of the fund in the same manner as other public money may be invested. Interest that
accrues from these investments shall be deposited in the fund.
(d) Money in the fund at the end of a state fiscal year does not revert to the state general fund.
The fund is a trust fund and may not be transferred to another fund under IC 4-9.1-1-7.
Sec. 12. The division shall establish an application process for grants from the fund.
Sec. 13. The division may award a grant from the fund to an applicant that:
(1) agrees to operate as an eligible provider;
(2) either:
(A) has obtained a matching gift or grant; or
(B) has a commitment for a matching gift or grant;
from any combination of foundations, other nonprofit entities, individuals, or for-profit entities
for the purposes of the applicant's program of eligible services;
(3) provides the division with a plan for use of the grant and any related matching funds that
demonstrates to the satisfaction of the division that use of the grant and related matching funds
will increase the number of eligible children receiving eligible services;
(4) enters into a written agreement with the division concerning the delivery of eligible services
and the use of a grant provided under this chapter, which incorporates the plan approved by
the division under subdivision (3); and
(5) provides to the division any other information that the division determines necessary or
appropriate for the grant.
Sec. 14. Foundations, nonprofit entities, individuals, and for-profit entities may contribute an
amount to the fund:
(1) for the purposes of providing a matching gift or grant described in section 13(2) of this
chapter; or
activities during the preceding calendar year to the:
(1) budget committee;
(2) legislative council;
(3) children's health policy board established by IC 4-23-27-2; and
(4) select joint commission on Medicaid oversight established by IC 2-5-26-3. health finance
commission established by IC 2-5-23-3.
A report provided under this section to the legislative council must be in an electronic format under
IC 5-14-6.
section 11 of this chapter ends subject to section 9(c) of this chapter, if any of the following occurs:
(1) An appellate court makes a final determination that either:
(A) the fee; or
(B) any of the programs described in section 8(a) of this chapter;
cannot be implemented or maintained.
(2) The United States Department of Health and Human Services makes a final determination
that the Medicaid state plan amendments or waivers submitted under this chapter are not
approved or cannot be validly implemented.
(3) The fee is not collected because of circumstances described in section 8(d) of this chapter.
(c) The office shall keep records of the fees collected by the office and report the amount of fees
collected under this chapter to the budget committee.
Sec. 7. (a) The hospital assessment fee committee is established. The committee consists of the
following four (4) voting members:
(1) The secretary of family and social services established by IC 12-8-1.5-1, or the secretary's
designee, who shall serve as the chair of the committee.
(2) The budget director or the budget director's designee.
(3) Two (2) individuals appointed by the governor from a list of at least four (4) individuals
submitted by the Indiana Hospital Association.
If a vacancy occurs among the members appointed under subdivision (3), the governor shall appoint
a replacement committee member from a list of at least two (2) individuals submitted by the Indiana
Hospital Association.
(b) The committee shall review any Medicaid state plan amendments, waiver requests, or
revisions to any Medicaid state plan amendments or waiver requests, to implement or continue the
implementation of this chapter for the purpose of establishing favorable review of the amendments,
requests, and revisions by the United States Department of Health and Human Services.
(c) The committee shall meet at the call of the chair. The members serve without compensation.
(d) A quorum consists of at least three (3) members. An affirmative vote of at least three (3)
members of the committee is necessary to approve Medicaid state plan amendments, waiver
requests, or revisions to the Medicaid state plan or waiver requests.
Sec. 8. (a) Subject to subsection (b), the office shall develop the following programs designed to
increase, to the extent allowable under federal law, Medicaid reimbursement for inpatient and
outpatient hospital services provided by a hospital to Medicaid recipients:
(1) A program concerning reimbursement for the Medicaid fee-for-service program that, in
the aggregate, will result in payments equivalent to the level of payment that would be paid
under federal Medicare payment principles.
(2) A program concerning reimbursement for the Medicaid risk based managed care program
that, in the aggregate, will result in payments equivalent to the level of payment that would be
paid under federal Medicare payment principles.
(b) The office shall not submit to the United States Department of Health and Human Services
any Medicaid state plan amendments, waiver requests, or revisions to any Medicaid state plan
amendments or waiver requests, to implement or continue the implementation of this chapter until
the committee has reviewed and approved the amendments, waivers, or revisions described in this
subsection and has submitted a written report to the budget committee concerning the amendments,
waivers, or revisions described in this subsection, including the following:
(1) The methodology to be used by the office in calculating the increased Medicaid
reimbursement under the programs described in subsection (a).
( 2) The methodology to be used by the office in calculating, imposing, or collecting the fee, or
any other matter relating to the fee.
under subsection (g);
had an a current ADM of at least six hundred (600) students in kindergarten through grade 12 in
the public schools of the school township; or
(2) is part of a township in which there were more votes cast for township trustee outside the school
township than inside the school township in the general election at which the trustee was elected and
that preceded the adoption of the preliminary or disapproving resolution.
(c) As used in this section, "township board" means the township board of a township in which the
school township is located.
(d) As used in this section, "township trustee" means the township trustee of the township in which the
school township is located.
(e) In a school township, a metropolitan school district may be created by complying with this section.
A metropolitan school district created under this section shall have the same boundaries as the school
township. After a district has been created under this section, the school township that preceded the
metropolitan school district is abolished. The procedures or provisions governing the creation of a
metropolitan school district under another section of this chapter do not apply to the creation of a district
under this section. After a metropolitan school district is created under this section, the district shall,
except as otherwise provided in this section, be governed by and operate in accordance with this chapter
governing the operation of a metropolitan school district as established under section 2 of this chapter.
(f) Except as provided in subsection (g), a metropolitan school district provided for in subsection (e)
may be created in the following manner:
(1) The township trustee shall call a meeting of the township board. At the meeting, the township
trustee and a majority of the township board shall adopt a resolution that a metropolitan school
district shall be created in the school township. The township trustee shall then give notice:
(A) by two (2) publications one (1) week apart in a newspaper of general circulation published
in the school township; or
(B) if there is no newspaper as described in clause (A), in a newspaper of general circulation in
the county;
of the adoption of the resolution setting forth the text of the resolution.
(2) On the thirtieth day after the date of the last publication of the notice under subdivision (1) and
if a protest has not been filed, the township trustee and a majority of the township board shall
confirm their preliminary resolution. If, however, on or before the twenty-ninth day after the date
of the last publication of the notice, a number of registered voters of the school township, equal to
five percent (5%) or more of the number of votes cast in the school township for secretary of state
at the last preceding general election for that office, sign and file with the township trustee a petition
requesting an election in the school township to determine whether or not a metropolitan school
district must be created in the township in accordance with the preliminary resolution, then an
election must be held as provided in subsection (h). The preliminary resolution and confirming
resolution provided in this subsection shall both be adopted at a meeting of the township trustee and
township board in which the township trustee and each member of the township board received or
waived a written notice of the date, time, place, and purpose of the meeting. The resolution and the
proof of service or waiver of the notice shall be made a part of the records of the township board.
(g) Except as provided in subsection (f), a metropolitan school district may also be created in the
following manner:
(1) A number of registered voters of the school township, equal to five percent (5%) or more of the
votes cast in the school township for secretary of state at the last general election for that office, shall
sign and file with the township trustee a petition requesting the creation of a metropolitan school
district under this section.
(2) The township trustee and a majority of the township board shall, not more than ten (10) days after
the filing of a petition:
township board members are ex officio members of the first board, subject to the laws concerning length
of their respective terms of office, manner of election or appointment, and the filling of vacancies
applicable to their respective offices. The ex officio members serve without compensation or
reimbursement for expenses, other than that which they may receive from their respective offices. The
township board shall, by a resolution recorded in its records, appoint the fifth member of the metropolitan
board of education. The fifth member shall meet the qualifications of a member of a metropolitan board
of education under this chapter, with the exception of the board member district requirements provided
in sections 4, 5, and 8.1 of this chapter.
(m) A fifth board member shall be appointed not more than fifteen (15) days after the date of the
adoption of the confirming resolution under subsection (f)(2) or an election held under subsection (h). The
first board shall hold its first meeting not more than fifteen (15) days after the date when the fifth board
member is appointed or elected, on a date established by the township board in the resolution in which
it appoints the fifth board member. The first board shall serve until January 1 following the election of a
metropolitan school board at the first general election held more than sixty (60) days following the
creation of the metropolitan school district.
(n) After the creation of a metropolitan school district under this section, the president of the
metropolitan school board of the district shall serve as a member of the county board of education and
perform the duties on the county board of education that were previously performed by the township
trustee. The metropolitan school board and superintendent of the district may call upon the assistance of
and use the services provided by the county superintendent of schools. This subsection does not limit or
take away the powers, rights, privileges, or duties of the metropolitan school district or the board or
superintendent of the district provided in this chapter.
SECTION 228.
IC 20-24-2.1-5 IS ADDED TO THE INDIANA CODE AS A NEW SECTION TO
READ AS FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 5. (a) Except as provided in subsection
(b), a charter may not be granted after the effective date of this section by the charter board or any
other sponsor or authorizer for a charter school that will serve students who:
(1) are at least twenty (20) years of age; and
(2) have dropped out of high school before receiving a diploma.
(b) Charters may be granted by the mayor of Indianapolis before July 1, 2013, for not more than
three (3) Christel House Academies that will serve students described in subsection (a).
charter school.
(b) Beginning not more than sixty (60) days after the department receives the information reported
under section 2(a) of this chapter, the department shall distribute to the organizer:
(1) tuition support and other state funding for any purpose for students enrolled in the conversion
charter school;
(2) a proportionate share of state and federal funds received:
(A) for students with disabilities; or
(B) for staff services for students with disabilities;
enrolled in the conversion charter school; and
(3) a proportionate share of funds received under federal or state categorical aid programs for
students who are eligible for the federal or state categorical aid and are enrolled in the conversion
charter school;
for the second six (6) months of the calendar year in which the conversion charter school is established.
The department shall make a distribution under this subsection at the same time and in the same manner
as the department makes a distribution to the governing body of the school corporation in which the
conversion charter school is located. A distribution to the governing body of the school corporation in
which the conversion charter school is located is reduced by the amount distributed to the conversion
charter school. This subsection does not apply to a conversion charter school after December 31 of the
calendar year in which the conversion charter school is established.
(c) This subsection applies during the second six (6) months of the calendar year in which a conversion
charter school is established. A conversion charter school may apply for an advance from the charter
school advancement account under IC 20-49-7 in the amount determined under STEP FOUR of the
following formula:
STEP ONE: Determine the result under subsection (d) STEP ONE (A).
STEP TWO: Determine the difference between:
(A) the conversion charter school's current ADM; minus
(B) the STEP ONE amount.
STEP THREE: Determine the quotient of:
(A) the STEP TWO amount; divided by
(B) the conversion charter school's current ADM.
STEP FOUR: Determine the product of:
(A) the STEP THREE amount; multiplied by
(B) the quotient of:
(i) the subsection (d) STEP TWO amount; divided by
(ii) two (2).
approved by the state board of education. In a calendar state fiscal year, a private college or university
may collect from the organizer of a charter school sponsored authorized by the private college or
university an administrative fee equal to not more than three percent (3%) of the total amount the
organizer receives during the calendar state fiscal year for basic tuition support.
(e) This subsection applies to the charter board. In a calendar state fiscal year, the charter school board
may collect from the organizer of a charter school sponsored authorized by the charter board an
administrative fee equal to not more than three percent (3%) of the total amount the organizer receives
during the calendar state fiscal year for basic tuition support.
(f) A sponsor's An authorizer's administrative fee may not include any costs incurred in delivering
services that a charter school may purchase at its discretion from the sponsor. authorizer. The sponsor
authorizer shall use its funding provided under this section exclusively for the purpose of fulfilling
sponsoring authorizing obligations.
(g) Except for oversight services, a charter school may not be required to purchase services from its
sponsor authorizer as a condition of charter approval or of executing a charter contract, nor may any such
condition be implied.
(h) A charter school may choose to purchase services from its sponsor. authorizer. In that event, the
charter school and sponsor authorizer shall execute an annual service contract, separate from the charter
contract, stating the parties' mutual agreement concerning the services to be provided by the sponsor
authorizer and any service fees to be charged to the charter school. A sponsor An authorizer may not
charge more than market rates for services provided to a charter school.
(i) Not later than ninety (90) days after the end of each fiscal year, each sponsor authorizer shall
provide to each charter school it sponsors authorizes an itemized accounting of the actual costs of services
purchased by the charter school from the sponsor. authorizer. Any difference between the amount
initially charged to the charter school and the actual cost shall be reconciled and paid to the owed party.
If either party disputes the itemized accounting, any charges included in the accounting, or charges to
either party, either party may request a review by the department. The requesting party shall pay the costs
of the review.
SECTION 232. IC 20-24-7-6.5 IS REPEALED [EFFECTIVE JULY 1, 2013]. Sec. 6.5. (a) Subject
to subsection (b) and with the approval of a majority of the members of the governing body, a school
corporation may distribute any part of the following to a conversion school sponsored by the school
corporation in the amount and under the terms and conditions adopted by a majority of the members of
the governing body:
(1) State tuition support and other state distributions to the school corporation.
(2) Any other amount deposited in the school corporation's general fund.
(b) The total amount that may be transferred under subsection (a) in a calendar year to a particular
conversion charter school may not exceed the result determined under STEP FOUR of the following
formula:
STEP ONE: Determine the result of:
(A) the amount of state tuition support that the school corporation is eligible to receive in the
calendar year; divided by
(B) the current ADM of the school corporation for the calendar year.
STEP TWO: Determine the result of:
(A) the amount of state tuition support that the conversion charter school is eligible to receive in
the calendar year; divided by
(B) the current ADM of the conversion charter school for the calendar year.
STEP THREE: Determine the greater of zero (0) or the result of:
(A) the STEP ONE amount; minus
(B) the STEP TWO amount.
TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2013]: Sec. 10. A laboratory school that:
(1) is operated without an agreement; and
(2) has an ADM in the fall count of a school year of not more than seven hundred fifty (750);
must be treated as a charter school for purposes of funding under IC 20-20-33 and IC 20-43.
improvements, as the governing body considers necessary for school purposes.
(C) Provide for conservation measures through utility efficiency programs or under a guaranteed
savings contract as described in IC 36-1-12.5.
(5) To acquire personal property or an interest in personal property as the governing body considers
necessary for school purposes, including buses, motor vehicles, equipment, apparatus, appliances,
books, furniture, and supplies, either by cash purchase or under conditional sales or purchase money
contracts providing for a security interest by the seller until payment is made or by notes where the
contract, security, retention, or note is permitted by applicable law, by gift, by devise, by loan, or by
lease with or without option to purchase and to repair, remodel, remove, relocate, and demolish the
personal property. All purchases and contracts specified under the powers authorized under
subdivision (4) and this subdivision are subject solely to applicable law relating to purchases and
contracting by municipal corporations in general and to the supervisory control of state agencies as
provided in section 6 of this chapter.
(6) To sell or exchange real or personal property or interest in real or personal property that, in the
opinion of the governing body, is not necessary for school purposes, in accordance with IC 20-26-7,
to demolish or otherwise dispose of the property if, in the opinion of the governing body, the
property is not necessary for school purposes and is worthless, and to pay the expenses for the
demolition or disposition.
(7) To lease any school property for a rental that the governing body considers reasonable or to
permit the free use of school property for:
(A) civic or public purposes; or
(B) the operation of a school age child care program for children who are at least five (5) years
of age and less than fifteen (15) years of age that operates before or after the school day, or both,
and during periods when school is not in session;
if the property is not needed for school purposes. Under this subdivision, the governing body may
enter into a long term lease with a nonprofit corporation, community service organization, or other
governmental entity, if the corporation, organization, or other governmental entity will use the
property to be leased for civic or public purposes or for a school age child care program. However,
if payment for the property subject to a long term lease is made from money in the school
corporation's debt service fund, all proceeds from the long term lease must be deposited in the school
corporation's debt service fund so long as payment for the property has not been made. The
governing body may, at the governing body's option, use the procedure specified in IC 36-1-11-10
in leasing property under this subdivision.
(8) To:
(A) Employ, contract for, and discharge superintendents, supervisors, principals, teachers,
librarians, athletic coaches (whether or not they are otherwise employed by the school corporation
and whether or not they are licensed under IC 20-28-5), business managers, superintendents of
buildings and grounds, janitors, engineers, architects, physicians, dentists, nurses, accountants,
teacher aides performing noninstructional duties, educational and other professional consultants,
data processing and computer service for school purposes, including the making of schedules, the
keeping and analyzing of grades and other student data, the keeping and preparing of warrants,
payroll, and similar data where approved by the state board of accounts as provided below, and
other personnel or services as the governing body considers necessary for school purposes.
(B) Fix and pay the salaries and compensation of persons and services described in this
subdivision that are consistent with IC 20-28-9-1.
(C) Classify persons or services described in this subdivision and to adopt schedules of salaries
or compensation that are consistent with IC 20-28-9-1.
(D) Determine the number of the persons or the amount of the services employed or contracted
for as provided in this subdivision.
transferred student is enrolled. A school year of student attendance consists of the number of days school
is in session for student attendance. A student, regardless of the student's attendance, is enrolled in a
transferee school unless the student is no longer entitled to be transferred because of a change of residence,
the student has been excluded or expelled from school for the balance of the school year or for an
indefinite period, or the student has been confirmed to have withdrawn from school. The transferor and
the transferee corporation may enter into written agreements concerning the amount of transfer tuition due
in any school year. If an agreement cannot be reached, the amount shall be determined by the state board,
and costs may be established, when in dispute, by the state board of accounts.
(g) A transferee school shall allocate revenues described in subsection (b) STEP TWO to a transfer
student by dividing:
(1) the total amount of revenues received during a period; by
(2) the current ADM of the transferee school for the school year that ends in the calendar year
period in which the revenues are received.
However, for state tuition support distributions or any other state distribution computed using less than
the total current ADM of the transferee school, the transferee school shall allocate the revenues to the
transfer student by dividing the revenues that the transferee school is eligible to receive in a calendar year
during the period by the student count used to compute the state distribution.
(h) Instead of the payments provided in subsection (b), the transferor corporation or state owing transfer
tuition may enter into a long term contract with the transferee corporation governing the transfer of
students. The contract may:
(1) be entered into for a period of not more than five (5) years with an option to renew;
(2) specify a maximum number of students to be transferred; and
(3) fix a method for determining the amount of transfer tuition and the time of payment, which may
be different from that provided in section 14 of this chapter.
(i) A school corporation may negotiate transfer tuition agreements with a neighboring school
corporation that can accommodate additional students. Agreements under this section may:
(1) be for one (1) year or longer; and
(2) fix a method for determining the amount of transfer tuition or time of payment that is different
from the method, amount, or time of payment that is provided in this section or section 14 of this
chapter.
A school corporation may not transfer a student under this section without the prior approval of the child's
parent.
resided in a school corporation where the student had legal settlement for at least two (2) consecutive
school years immediately before moving to an adjacent school corporation.
(b) A school corporation in which a student had legal settlement for at least two (2) consecutive years
as described in subsection (a):
(1) shall allow the student to attend an appropriate school within the school corporation in which the
student formerly resided;
(2) may not request the payment of transfer tuition for the student from the school corporation in
which the student currently resides and has legal settlement or from the student's parent; and
(3) shall include the student in the school corporation's current ADM;
if the principal and superintendent in both school corporations jointly agree to enroll the student in the
school.
(c) If a student enrolls under this section in a school described in subsection (b)(1), the student's parent
must provide for the student's transportation to school.
(d) A student to whom this section applies may not enroll primarily for athletic reasons in a school in
a school corporation in which the student does not have legal settlement. However, a decision to allow
a student to enroll in a school corporation in which the student does not have legal settlement is not
considered a determination that the student did not enroll primarily for athletic reasons.
four (4.0) point scale from an accredited institution of higher education.
(B) Both:
(i) a bachelor's degree from an accredited postsecondary educational institution with a grade
point average of at least two and five-tenths (2.5) on a four (4.0) point scale; and
(ii) five (5) years professional experience in an education related field, as determined by the
department.
(C) Both:
(i) a bachelor's degree from an accredited postsecondary educational institution; and
(ii) proof that the individual has passed the state approved content area examination in
the subject area that the individual intends to teach.
ADM; for the school year ending in the preceding calendar year.
(2) for previous state fiscal years ending after June 30, 2013, and before July 1, 2014, the
average of the fall 2012 adjusted ADM count and the fall 2013 adjusted ADM count; and
(3) for previous state fiscal years ending after June 30, 2014, the average of the previous year's
fall and spring adjusted ADM counts.
clause (H) from the STEP ONE result:
(A) Subtract one (1) from the school corporation's 2012 complexity index.
(B) Multiply the clause (A) result by the school corporation's 2012 ADM.
(C) Multiply the clause (B) result by four thousand two hundred eighty dollars ($4,280).
(D) Subtract one (1) from the school corporation's 2013 complexity index.
(E) Multiply the clause (D) result by the school corporation's 2013 ADM.
(F) Multiply the clause (E) result by four thousand four hundred five dollars ($4,405).
(G) Determine the sum of the clause (C) and clause (F) results.
(H) Divide the clause (G) result by two (2).
STEP THREE: Subtract from the STEP TWO result an amount equal to the reduction in the
school corporation's state tuition support under any combination of subsection (d) or
IC 20-30-2-4.
(c) This subsection applies to the determination of a school corporation's previous year's revenue
for purposes of determining distributions under this article after June 30, 2014. A school
corporation's previous year revenue equals the amount determined under STEP TWO of the
following formula:
STEP ONE: Determine the school corporation's basic tuition support actually received for the
state fiscal year that immediately precedes the current state fiscal year.
STEP TWO: Subtract from the STEP ONE result an amount equal to the reduction in the
school corporation's state tuition support under any combination of subsection (d) or
IC 20-30-2-4.
(b) (d) A school corporation's previous year revenue must be reduced if:
(1) the school corporation's state tuition support for special education or career and technical
education is reduced as a result of a complaint being filed with the department after December 31,
1988, because the school program overstated the number of children enrolled in special education
programs or career and technical education programs; and
(2) the school corporation's previous year revenue has not been reduced under this subsection more
than one (1) time because of a given overstatement.
The amount of the reduction equals the amount the school corporation would have received in state tuition
support for special education and career and technical education because of the overstatement.
eligible pupils if the state board determines that the count is unrepresentative of the school
corporation's enrollment. In addition, a school corporation may petition the state board to make
an adjusted count of students enrolled in the school corportion if the corporation has reason to
believe that the count is unrepresentative of the school corporation's enrollment.
(b) Each school corporation shall in June of 2013 and in May of each year thereafter provide to
the department an estimate of the school corporation's ADM that will result from the count of
eligible pupils in the following September. The department may update and adjust the estimate as
determined appropriate by the department.
instructional services provided by a school corporation during a period that a particular ADM
count is in effect for the school corporation.
section 6 of this chapter.
(5) The school corporation's transition to foundation revenue for the calendar state fiscal year under
section 7 of this chapter.
current ADM of the charter school have legal settlement, as determined under item (iv) of the
following formula:
(i) Determine the transition to foundation revenue for each school corporation where a student
counted in the current ADM of the charter school has legal settlement.
(ii) For each school corporation identified in item (i), divide the item (i) amount by the school
corporation's current ADM.
(iii) For each school corporation identified in item (i), multiply the item (ii) amount by the
number of students counted in the current ADM of the charter school that have legal settlement
in the particular school corporation.
(iv) Determine the sum of the item (iii) amounts for the charter school.
(C) The STEP TWO amount for a school corporation that is not a charter school described in
clause (A) or (B) is the following:
(i) The school corporation's foundation amount for the calendar state fiscal year if the STEP
ONE amount is zero (0) or greater.
(ii) The amount determined under subsection (b), if the school corporation's STEP ONE amount
is less than zero (0).
(b) For the purposes of STEP TWO (C)(ii) in subsection (a), determine the result of:
(1) the result determined for the school corporation under STEP ONE (B) of subsection (a); minus
(2) the result of:
(A) the absolute value of the STEP ONE amount; divided by
(B) seven (7) in 2012 and six (6) in 2013. the following:
(i) Five (5) in the state fiscal year beginning July 1, 2013.
(ii) Four (4) in the state fiscal year beginning July 1, 2014.
is entitled to receive in basic tuition support, each school corporation is entitled to receive a grant for
special education programs for the state fiscal year. Subject to subsections (b) and (c), the amount of
the special education grant is based on the count of eligible pupils enrolled in special education programs
on December 1 of the preceding state fiscal year in:
(1) the school corporation; or
(2) a transferee corporation.
(b) Before February 1 of each calendar year, the department shall determine the result of:
(1) the total amount of the special education grant that would have been received by the school
corporation during the months of July, August, September, October, November, and
December of the preceding calendar year and January of the current calendar year if the grant
had been based on the count of students with disabilities that was made on the immediately
preceding December 1; minus
(2) the total amount of the special education grant received by the school corporation during
the months of July, August, September, October, November, and December of the preceding
calendar year and January of the current calendar year.
If the result determined under this subsection is positive, the school corporation shall receive an
additional special education grant distribution in February equal to the result determined under
this subsection. If the result determined under this subsection is negative, the special education
grant distributions that otherwise would be received by the school corporation in February, March,
April, and May shall be proportionately reduced so that the total reduction is equal to the result
determined under this subsection.
(c) The special education grant distributions made in February, March, April, May, and June
of a calendar year shall be based on the count of students with disabilities that was made on the
immediately preceding December 1.
department of workforce development shall categorize each of the career and technical education
programs using the following four (4) categories:
(1) Programs that address employment demand for individuals in labor market categories that are
projected to need more than a moderate number of individuals.
(2) Programs that address employment demand for individuals in labor market categories that are
projected to need a moderate number of individuals.
(3) Programs that address employment demand for individuals in labor market categories that are
projected to need less than a moderate number of individuals.
(4) All programs not covered by the employment demand categories of subdivisions (1) through (3).
(b) Before December 1 of each year, the department of workforce development shall provide the
department with a report, to be used to determine grant amounts that will be distributed under this chapter
in the second calendar state fiscal year beginning after the year in which the report is provided, listing
whether the average wage level for each generally recognized labor category for which career and
technical education programs are offered is a high wage, a moderate wage, or a less than moderate wage.
(c) In preparing the labor market demand report under subsection (a) and the average wage level report
under subsection (b), the department of workforce development shall, if possible, list the labor market
demand and the average wage level for specific regions, counties, and municipalities.
(d) If a new career and technical education program is created by rule of the state board, the department
of workforce development shall determine the category in which the program should be included.
of this chapter (less than a moderate labor market need) for which the average wage level
determined under section 2(b) of this chapter is a moderate wage.
(ix) One hundred fifty dollars ($150), in the case of a program described in section 7 of this
chapter (less than a moderate labor market need) for which the average wage level determined
under section 2(b) of this chapter is a less than moderate wage.
STEP TWO: The number of pupils described in section 8 of this chapter (all other programs)
multiplied by two hundred fifty dollars ($250).
STEP THREE: The number of pupils participating in a career and technical education program in
which pupils from multiple schools are served at a common location multiplied by one hundred fifty
dollars ($150).
the school year ending in the immediately preceding state fiscal year to the school year immediately
preceding that school year. The grant amount for the state fiscal year is:
(1) the count of the school corporation's pupils who had a passing score on their achievement
test in the school year ending in the immediately preceding state fiscal year; multiplied by
(2) forty-seven dollars ($47).
(k) A school qualifies for a grant under this subsection if the school had a graduation rate of
ninety percent (90%) or more for the school year ending in the immediately preceding state fiscal
year. The grant amount for the state fiscal year is:
(1) the count of the school corporation's pupils who met the requirements for graduation for
the school year ending in the immediately preceding state fiscal year; multiplied by
(2) one hundred seventy-six dollars ($176).
(l) A school qualifies for a grant under this subsection if the school had a graduation rate greater
than seventy-five percent (75%) but less than ninety percent (90%) for the school year ending in
the immediately preceding state fiscal year. The grant amount for the state fiscal year is:
(1) the count of the school corporation's pupils who met the requirements for graduation for
the school year ending in the immediately preceding state fiscal year; multiplied by
(2) eighty-eight dollars ($88).
(m) This subsection does not apply to a school in its first year of operation. A school qualifies for
a grant under this subsection if the school's school year over school year percentage growth in its
graduation rate is at least five percent (5%), comparing the graduation rate for the school year
ending in the immediately preceding state fiscal year to the graduation rate for the school year
immediately preceding that school year. The grant amount for the state fiscal year is:
(1) the count of the school corporation's pupils who met the requirements for graduation in the
school year ending in the immediately preceding state fiscal year; multiplied by
(2) one hundred seventy-six dollars ($176).
(n) This section expires June 30, 2015.
READ AS FOLLOWS [EFFECTIVE JULY 1, 2013]: Sec. 18. (a) Before July 11 of each year, the state
superintendent shall deliver to the county auditor a certified statement of:
(1) for a calendar year ending before January 1, 2013, the fall count of ADM in grades 1 through
12 residing in each qualified school corporation for the immediately preceding school year ending
in the calendar year; and
(2) for a calendar year ending after December 31, 2012, the spring count of ADM in grades 1
through 12 residing in each qualified school corporation for the school year ending in the
calendar year.
(b) Upon the receipt of the information, the county auditor shall compute the amount to be distributed
to each of the qualified school corporations from the receipts of the tax levy, based on the formula set forth
in this chapter.
(c) The county auditor shall annually issue a warrant to the county treasurer ordering the payment to
the respective qualified school corporations the various amounts in the fund at each semiannual tax
settlement period during the year in which the tax has been collected.
(d) The qualified school corporations and the proper officials and employees of the qualified school
corporations shall receive the receipts distributed by the county treasurer in the same manner as other tax
receipts are received.
READ AS FOLLOWS [EFFECTIVE JULY 1, 2013]: Sec. 8. The fund may be used to make advances:
(1) to school corporations, including school townships, under IC 20-49-4 and IC 20-49-5; and
(2) under IC 20-49-6. and
(3) to charter schools under IC 20-24-7-3(c) and IC 20-49-7.
individual receives a choice scholarship under IC 20-51-4.
(D) The individual or a sibling of the individual
who, except as provided in IC 20-51-4-2.5, is
a member of a household with an annual income of not more than one hundred fifty percent
(150%) of the amount required for the individual to qualify for the federal free or reduced
price lunch program and satisfies either of the following:
(i)
The individual or a sibling of the individual
received
before July 1, 2013,
a scholarship
from a scholarship granting organization under IC 20-51-3 or a choice scholarship under
IC 20-51-4 in a preceding school year, including a school year that does not immediately
precede a school year in which the individual receives a scholarship from a scholarship granting
organization under IC 20-51-3 or a choice scholarship under IC 20-51-4. and
(ii) except as provided in IC 20-51-4-2.5, is a member of a household with an annual income
of not more than one hundred fifty percent (150%) of the amount required for the individual
to qualify for the federal free or reduced price lunch program.
(ii) The individual or a sibling of the individual receives for the first time
after June 30,
2013, a scholarship of at least five hundred dollars ($500)
from a scholarship granting
organization under IC 20-51-3 or a choice scholarship under IC 20-51-4 in a preceding
school year, including a school year that does not immediately precede a school year in
which the individual receives a scholarship from a scholarship granting organization
under IC 20-51-3 or a choice scholarship under IC 20-51-4
.
scale, or its equivalent as determined by the eligible institution, based on the most recently
concluded academic term, four thousand dollars ($4,000).
(c) The commission shall pay the stipend directly to the student.
Sec. 3. (a) The amount of a stipend awarded under this chapter may not be reduced because the
student receives other scholarships or forms of financial aid.
(b) Except as otherwise permitted by law, the amount of any other state financial aid received
by a student may not be reduced because the student receives a stipend under this chapter.
(c) A student may concurrently receive a stipend under this chapter and a stipend under
IC 21-13-8.
Sec. 4. The commission may adopt rules under IC 4-22-2 to administer this chapter.
grade 6, 7, or 8 as eligible students; and
(C) rules that allow a student described in IC 21-12-6-5(b) to become an eligible student while
the student is in high school, if the student agrees to comply with the requirements set forth in
IC 21-12-6-5(a)(4)(B) through IC 21-12-6-5(a)(4)(D) for not less than six (6) months after
graduating from high school;
(3) to implement IC 21-13-2; including rules governing the enforcement of the agreements under
IC 21-13-2-5; and
(4) that are necessary to carry out IC 21-13-3, including rules governing the enforcement of the
agreements made under IC 21-13-3-5; and
(5) (4) to implement:
(A) IC 21-12-7; and
(B) IC 21-14-5.
as amended, during such twelve (12) month period and the twenty-four (24) preceding twelve
(12) month periods; exceeds
(B) the aggregate of the amounts obligated by this state pursuant to this section and amounts paid
out for benefits and charged against the amounts credited to the account of this state during such
twenty-five (25) twelve (12) month periods.
(b) For the purposes of this section, amounts obligated by this state during any such twelve (12) month
period shall be charged against equivalent amounts which were first credited and which have not
previously been so charged, except that no amount obligated for administration of this article and public
employment offices during any such twelve (12) month period may be charged against any amount
credited during such twelve (12) month period earlier than the fourteenth preceding such twelve (12)
month period.
(c) Amounts credited to the account of this state pursuant to 42 U.S.C. 1103, as amended, may not be
obligated except for the payment of cash benefits to individuals with respect to their unemployment and
for the payment of expenses incurred for the administration of this article and public employment offices
pursuant to this section.
(d) Money appropriated as provided in this section for the payment of expenses incurred for the
administration of this article and public employment offices pursuant to this section shall be requisitioned
as needed for payment of obligations incurred under such appropriation and upon requisition shall be
deposited in the employment and training services administration fund but, until expended, shall remain
a part of the unemployment insurance benefit fund. The commissioner shall maintain a separate record
of the deposit, obligation, expenditure, and return of funds so deposited. If any money so deposited is for
any reason not to be expended for the purpose for which it was appropriated, or if it remains unexpended
at the end of the period specified by the statute appropriating such money, it shall be withdrawn and
returned to the Secretary of the Treasury of the United States for credit to this state's account in the
unemployment trust fund.
(e) There is appropriated out of the funds made available to Indiana under Section 903 of the Social
Security Act, as amended by Section 209 of the Temporary Extended Unemployment Compensation Act
of 2002 (which is Title II of the federal Jobs Creation and Worker Assistance Act of 2002, Pub.L107-147),
seventy-two million two hundred thousand dollars ($72,200,000) to the department of workforce
development. The appropriation made by this subsection is available for ten (10) state fiscal years
beginning with the state fiscal year beginning July 1, 2003. Unencumbered money at the end of a state
fiscal year does not revert to the state general fund.
(f) Money appropriated under subsection (e) is subject to the requirements of IC 22-4-37-1.
(g) Money appropriated under subsection (e) may be used only for the following purposes:
(1) The administration of the Unemployment Insurance (UI) program and the Wagner Peyser public
employment office program.
(2) Acquiring land and erecting buildings for the use of the department of workforce development.
(3) Improvements, facilities, paving, landscaping, and equipment repair and maintenance that may
be required by the department of workforce development.
(h) In accordance with the requirements of subsection (g), the department of workforce development
may allocate up to the following amounts from the amount described in subsection (e) for the following
purposes:
(1) Thirty-nine million two hundred thousand dollars ($39,200,000) to be used for the modernization
of the Unemployment Insurance (UI) system beginning July 1, 2003, and ending June 30, 2013.
(2) For:
(A) the state fiscal year beginning after June 30, 2003, and ending before July 1, 2004, five
million dollars ($5,000,000);
(B) the state fiscal year beginning after June 30, 2004, and ending before July 1, 2005, five
million dollars ($5,000,000);
be deposited with the treasurer of state to be deposited by the treasurer of the state in either the state
general fund or the securities division enforcement account. referenced below. Subject to IC 4-2-6-15,
expenses incurred in the administration of this article shall be paid from the state general fund upon
appropriation being made for the expenses in the manner provided by law for the making of those
appropriations. However, grants and donations received under subsection (e), costs of investigations
recovered under section 4(e) of this chapter, and civil penalties recovered under sections 3(b) and 4(d) of
this chapter The following shall be deposited by the treasurer of state in a separate account to be known
as the securities division enforcement account:
(1) Grants and donations received under subsection (e).
(2) Costs of investigations recovered under section 4(e) of this chapter.
(3) Fifty percent (50%) of the first two million dollars ($2,000,000):
(A) of a civil penalty recovered under section 3(b) or 4(d) of this chapter;
(B) recovered in a settlement of an action initiated to enforce this article; or
(C) awarded as a judgment in an action to enforce this article.
(g) The following shall be deposited by the treasurer of state in the state general fund:
(1) Fifty percent (50%) of the first two million dollars ($2,000,000)
:
(A) of a civil penalty recovered under section 3(b) or 4(d) of this chapter;
(B) recovered in a settlement of an action initiated to enforce this article; or
(C) awarded as a judgment in an action to enforce this article.
(2) Any amount exceeding two million dollars ($2,000,000)
:
(A) of a civil penalty recovered under section 3(b) or 4(d) of this chapter;
(B) recovered in a settlement of an action initiated to enforce this article; or
(C) awarded as a judgment in an action to enforce this article.
(3) Other fees and revenues that are not designated for deposit in the securities division
enforcement account or the securities restitution fund.
(h) Notwithstanding IC 9-23-6-4, IC 23-2-2.5-34, IC 23-2-2.5-43, IC 23-2-5-7, IC 23-19-4-12,
IC 25-11-1-15, and this chapter, five percent (5%) of funds received after June 30, 2010, for deposit in
the securities division enforcement account shall instead be deposited in the securities restitution fund
established by IC 23-20-1-25. Subject to IC 4-2-6-15, the funds deposited in the enforcement account shall
be available, with the approval of the budget agency:
(1) to augment and supplement the funds appropriated for the administration of this article; and
(2) for grants and awards to nonprofit entities for programs and activities that will further investor
education and financial literacy in the state.
The funds in the enforcement account do not revert to the state general fund at the end of any state fiscal
year.
(g) (i) In connection with the administration and enforcement of this article, the attorney general shall
render all necessary assistance to the commissioner upon the commissioner's request, and to that end, the
attorney general shall employ legal and other professional services as are necessary to adequately and fully
perform the service under the direction of the commissioner as the demands of the securities division shall
require. Expenses incurred by the attorney general for the purposes stated in this subsection shall be
chargeable against and paid out of funds appropriated to the attorney general for the administration of the
attorney general's office. The attorney general may authorize the commissioner and the commissioner's
designee to represent the commissioner and the securities division in any proceeding involving
enforcement or defense of this article.
(h) (j) Neither the secretary of state, the commissioner, nor an employee of the securities division shall
be liable in their individual capacity, except to the state, for an act done or omitted in connection with the
performance of their respective duties under this article.
(i) (k) The commissioner shall take, prescribe, and file the oath of office prescribed by law. The
commissioner, chief deputy commissioner, and each attorney or investigator designated by the
commissioner are police officers of the state and shall have all the powers and duties of police officers in
making arrests for violations of this article, or in serving any process, notice, or order connected with the
enforcement of this article by whatever officer, authority, or court issued and shall comprise the
enforcement department of the division and are considered a criminal justice agency for purposes of
IC 5-2-4 and IC 10-13-3.
(j) (l) The provisions of this article delegating and granting power to the secretary of state, the securities
division, and the commissioner shall be liberally construed to the end that:
(1) the practice or commission of fraud may be prohibited and prevented;
(2) disclosure of sufficient and reliable information in order to afford reasonable opportunity for the
exercise of independent judgment of the persons involved may be assured; and
(3) the qualifications may be prescribed to assure availability of reliable broker-dealers, investment
advisers, and agents engaged in and in connection with the issuance, barter, sale, purchase, transfer,
or disposition of securities in this state.
It is the intent and purpose of this article to delegate and grant to and vest in the secretary of state, the
securities division, and the commissioner full and complete power to carry into effect and accomplish the
purpose of this article and to charge them with full and complete responsibility for its effective
administration.
(k) (m) Copies of any statement and documents filed in the office of the secretary of state and of any
records of the secretary of state certified by the commissioner shall be admissible in any prosecution,
action, suit, or proceeding based upon, arising out of, or under this article to the same effect as the original
of such statement, document, or record would be if actually produced.
(l) (n) IC 4-21.5 is not applicable to any of the proceedings under this article.
SECTION 339. IC 31-33-8-1, AS ADDED BY P.L.131-2009, SECTION 43, IS AMENDED TO
READ AS FOLLOWS [EFFECTIVE JULY 1, 2013]: Sec. 1. (a) The department shall initiate an
appropriately thorough child protection assessment of every report of known or suspected child abuse or
neglect the department receives, whether in accordance with this article or otherwise.
(b) If a report of known or suspected child abuse or neglect is received from a judge or
prosecutor requesting the department to initiate a child protection assessment, the department shall
initiate an assessment in accordance with this section.
(c) If a report of known or suspected child abuse or neglect is received from:
(1) medical personnel;
(2) school personnel;
(3) a social worker;
(4) law enforcement officials or personnel;
(5) judiciary personnel; or
(6) prosecuting attorney personnel;
the department shall forward the report to the local office to determine if the department will
initiate an assessment in accordance with this section.
(b) (d) If the department believes that a child is in imminent danger of serious bodily harm, the
department shall initiate an onsite assessment immediately, but not later than one (1) hour, after receiving
the report.
(c) (e) If the report alleges a child may be a victim of child abuse, the assessment shall be initiated
immediately, but not later than twenty-four (24) hours after receipt of the report.
(d) (f) If reports of child neglect are received, the assessment shall be initiated within a reasonably
prompt time, but not later than five (5) days, with the primary consideration being the well-being of the
child who is the subject of the report.
(e) (g) If the report alleges that a child lives with a parent, guardian, or custodian who is married to or
lives with a person who:
representative;
(2) is subject and subordinate to any attorney's lien upon the claim or cause of action;
(3) is not applicable to a person covered by:
(A) the provisions of IC 22-3, the state worker's compensation laws;
(B) the provisions of 5 U.S.C. 8101 et seq., the federal worker's compensation laws;
(C) 45 U.S.C. 51 et seq., the federal liability act;
(D) IC 34-13-8 concerning a distribution paid from the supplemental state fair relief fund to an
eligible person (as defined in IC 34-13-8-1) for an occurrence (as defined in IC 34-13-8-2); or
(E) the provisions of
(i) 42 U.S.C. 1395 et seq., the federal Medicare program; or
(ii) 42 U.S.C. 1396 et seq., the federal Medicaid program, administered by the state under
IC 12-15;
(4) is not assignable; and
(5) must:
(A) first be reduced by the amount of any benefits to which the patient is entitled under the terms
of any contract, health plan, or medical insurance; and
(B) reflect credits for all payments, contractual adjustments, write-offs, and any other benefit in
favor of the patient;
after the hospital has made all reasonable efforts to pursue the insurance claims in cooperation with
the patient.
(c) If a settlement or compromise that is subject to subsection (b)(1) is for an amount that would permit
the patient to receive less than twenty percent (20%) of the full amount of the settlement or compromise
if all the liens created under this chapter were paid in full, the liens must be reduced on a pro rata basis
to the extent that will permit the patient to receive twenty percent (20%) of the full amount.
(d) A lien provided for in this chapter does not apply to a judgment, cause of action, suit, or claim
accruing to the patient under:
(1) a policy of disability insurance; or
(2) automobile or homeowner's insurance that provides for medical payments.
SECTION 342. IC 32-33-4-3.5, AS ADDED BY SEA 5-2013, SECTION 3, IS AMENDED TO
READ AS FOLLOWS [EFFECTIVE JULY 1, 2013]: Sec. 3.5. (a) This section applies to any person who
holds a lien under this chapter.
(b) As used in this section, "hospital lienholder" means:
(1) a person, firm, partnership, association, limited liability company, or corporation maintaining a
hospital in Indiana; or
(2) a hospital owned, maintained, or operated by the state or a political subdivision;
that has a lien under this chapter.
(c) If a hospital lienholder settles or compromises a claim in an amount less than the amount of its lien,
the hospital lienholder is barred from seeking any additional reimbursement from the patient or the
patient's representative.
(d) A hospital lienholder is barred from seeking from the patient or the patient's representative payment
for any amount of the hospital's charges that exceed the patient's financial obligation to the hospital under
the terms of any public or private benefits to which the patient is entitled, including the terms of any health
plan contract and medical insurance. The lien must reflect credits for all payments, contractual
adjustments, write-offs, and any other benefit in favor of the patient.
(e) A hospital lienholder is barred from enforcing the collection of charges covered by this chapter until
the cause of action, suit, or claim accruing to the patient has been resolved by compromise, settlement,
or judgment.
SECTION 343. IC 35-32-2-7, AS ADDED BY SEA 224-2013, SECTION 3, IS AMENDED TO
READ AS FOLLOWS [EFFECTIVE JULY 1, 2013]: Sec. 7. A person may be tried for a violation of
IC 2-8-3-6 IC 2-8.2-4-6 in:
(1) Marion County; or
(2) the county where the person resides.
other costs incidental to the issuance of the bonds, does not exceed the total authority listed below for that
institution:
Purdue University West Lafayette - Mechanical
Engineering Addition
lead-in line of the SECTION of the other act adding, amending, or repealing the same
provision of the Indiana Code.
(b) As used in this SECTION, "other act" refers to an act enacted in the 2013 session of the
general assembly other than SEA 85-2013.
(c) Except as provided in subsections (d) and (e), the provision as added, amended, or repealed
by the other act shall be considered the law in Indiana, regardless of whether there is a difference
in the effective date of the provision added, amended, or repealed by SEA 85-2013 and the provision
added, amended, or repealed by the other act. The lawful compilers of the Indiana Code, in
publishing the affected Indiana Code provision, shall publish only the version of the Indiana Code
provision that is amended by the other act. The history line for an Indiana Code provision that is
added or amended by the other act must reference both acts.
(d) This subsection applies if a provision described in subsection (a) that is added, amended, or
repealed by SEA 85-2013 takes effect before the corresponding provision in the other act. The
lawful compilers of the Indiana Code, in publishing the provision in SEA 85-2013, shall publish that
version of the provision and note that the provision is effective until the effective date of the
corresponding provision in the other act. On and after the effective date of the corresponding
provision in the other act, the provision as added, amended, or repealed by the other act shall be
considered the law in Indiana, regardless of whether there is a difference in the effective date of the
provision added, amended, or repealed by SEA 85-2013 and the provision added, amended, or
repealed by the other act. The lawful compilers of the Indiana Code, in publishing the
corresponding Indiana Code provision, shall publish the version of the Indiana Code provision that
is added, amended, or repealed by the other act, and shall note that this version of the provision is
effective on the effective date of the provision in the other act. The history line for an Indiana Code
provision that is added or amended by the other act must reference both acts.
(e) If SEA 85-2013 adds a provision at the same Indiana Code location as a provision added in
the other act, the lawful compilers of the Indiana Code, in publishing the affected Indiana Code
provisions, shall publish both the version of the Indiana Code provision that is added by SEA
85-2013 and the version that is added by the other act, unless the subject matter in both versions
of the provision is substantially similar. If the subject matter is substantially similar, subject to
subsection (d), the lawful compilers of the Indiana Code, in publishing the affected Indiana Code
provision, shall publish the version of the Indiana Code provision that is amended by the other act,
and shall note that this version of the provision is effective on the effective date of the provision in
the other act. The history line for an Indiana Code provision that is added or amended by the other
act must reference both acts.
(f) If, during the same year, two (2) or more other acts amend, add, or repeal the same Indiana
Code provision as the Indiana Code provision amended, added, or repealed by SEA 85-2013, the
lawful compilers of the Indiana Code, in publishing the Indiana Code provision, shall follow the
principles set forth in this section.
Internal Revenue Code as amended by the Small Business Jobs Act of 2010 (P.L. 111-240).
(c) The department of state revenue shall prescribe the forms necessary to implement subsection
(b).
(d) This SECTION expires January 1, 2015.
S
igned by:
____________________________ ____________________________
Representative Brown T Senator Kenley
Chairperson
____________________________ ____________________________
Representative Crouch Senator Hershman
House Conferees Senate Conferees