SB 383 IN

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Became Law

Requires a corporation with gross income of more than $1,000,000 to file its corporate income tax return in an electronic manner specified by the department of state revenue (department). Provides a sales tax exemption for a utility scale battery energy storage system. Provides a sales tax exemption for public safety equipment and materials. Provides certain procedures for reporting federal partnership audit adjustments for purposes of the state adjusted gross income tax and financial institutions tax in order to conform with changes in federal law. Provides that the department may prescribe procedures: (1) by which a pass through entity remits tax; (2) for persons or entities that are otherwise subject to withholding but that may have circumstances such that standard tax computation may result in excess withholding; (3) for individuals and trusts that are residents for part of the taxable year and nonresidents for part of the taxable year; and (4) by which an entity may request alternative withholding arrangements. Requires the daily pari-mutuel breakage on wagers to be paid to the department, instead of the auditor of state, for deposit in the appropriate breed development fund. Requires a utility provider to maintain records sufficient to document each one to one meter change. Allows a person to request that the department reissue an exemption certificate with a new meter number in the event of a one to one meter change. Removes duplicate provisions regarding electronic filing requirements for sales tax and withholding tax remittance. Removes certain unnecessary information currently required for employer withholding tax reporting forms. Specifies that the penalty provisions in current law for failure to make a payment by electronic funds transfer also apply to a failure to make a payment by any other electronic means. Clarifies that an individual's estimated income tax filing and payment requirements include local income taxes. Clarifies the penalty calculation for failure to make estimated tax payments, including estimated utility receipts tax and financial institutions tax payments. Provides that a taxpayer may elect to claim a tax credit against the taxpayer's Indiana adjusted gross income tax liability for the amount of tax that is imposed in a foreign country but not due from the taxpayer under the laws of that foreign country until a tax year after the tax year in which the income subject to the foreign country's tax is included in the taxpayer's Indiana adjusted gross income (provides for retroactive application to tax years beginning after December 31, 2016). Sets a floor on the periodic change in the gasoline tax and the special fuel tax rates each year of not less than the rates in the preceding year. Provides that the fee to register a trailer that is registered under the International Registration Plan (IRP) shall be prorated based on the Indiana mileage percentage of the registrant's trucks and tractors registered under the IRP. Allows the department to release the name and business address of a person that is issued a retail merchant's certificate for the purpose of reporting the status of the person's certificate. Provides that the provision in current law requiring an out-of-state merchant to collect sales tax on retail transactions made in Indiana if certain threshold conditions are met extends to the following: (1) The waste tire management fee. (2) The fireworks public safety fee. (3) The prepaid wireless service charge. Provides that a township trustee casts the deciding vote to break a tie vote in the netownship board, except for a tie vote on increasing the township trustee's compensation. Makes a clarifying change to redevelopment tax credit provisions. Delays the expiration of provisions providing that a local income tax council for a county with a single voting bloc must vote as a whole in order to exercise its authority to increase (but not decrease) a local income tax rate in the county.

• Travis Holdman Republican · author
• Brian Buchanan Republican · author
• Timothy Brown · sponsor

1. Jan 14, 2021 Authored by Senator Holdman · upper
2. Jan 14, 2021 First reading: referred to Committee on Tax and Fiscal Policy · upper
3. Feb 15, 2021 Senator Buchanan added as second author · upper
4. Feb 16, 2021 Committee report: amend do pass, adopted · upper
5. Feb 18, 2021 Amendment #1 (Holdman) prevailed; voice vote · upper
6. Feb 18, 2021 Second reading: amended, ordered engrossed · upper
7. Feb 22, 2021 House sponsor: Representative Brown T · upper
8. Feb 22, 2021 Third reading: passed; Roll Call 162: yeas 49, nays 0 · upper
9. Feb 23, 2021 Referred to the House · upper
10. Mar 4, 2021 First reading: referred to Committee on Ways and Means · lower
11. Mar 25, 2021 Committee report: amend do pass, adopted · lower
12. Mar 29, 2021 Representative Porter added as cosponsor · lower
13. Mar 29, 2021 Representatives Bauer M and DeLaney added as cosponsors · lower
14. Mar 30, 2021 Amendment #5 (Slager) prevailed; voice vote · lower
15. Mar 30, 2021 Amendment #3 (Bauer M) failed; Roll Call 323: yeas 28, nays 65 · lower
16. Mar 30, 2021 Amendment #4 (DeLaney) prevailed; voice vote · lower
17. Mar 30, 2021 Second reading: amended, ordered engrossed · lower
18. Apr 1, 2021 Third reading: passed; Roll Call 342: yeas 84, nays 5 · lower
19. Apr 1, 2021 Returned to the Senate with amendments · lower
20. Apr 6, 2021 Motion to dissent filed · upper
21. Apr 6, 2021 Senate dissented from House amendments · upper
22. Apr 8, 2021 Senate conferees appointed: Holdman and Qaddoura · upper
23. Apr 8, 2021 Senate advisors appointed: Buchanan and Niezgodski · upper
24. Apr 8, 2021 House conferees appointed: Brown T and Porter · lower
25. Apr 8, 2021 House advisors appointed: Leonard, Goodrich and DeLaney · lower
26. Apr 21, 2021 Representative Porter removed as conferee · lower
27. Apr 21, 2021 Representative Thompson added as conferee · lower
28. Apr 21, 2021 CCR # 1 filed in the Senate · upper
29. Apr 21, 2021 CCR # 1 filed in the House · lower
30. Apr 22, 2021 Rules Suspended. Conference Committee Report 1: adopted by the House; Roll Call 505: yeas 69, nays 28 · lower
31. Apr 22, 2021 Rules Suspended. Conference Committee Report 1: adopted by the Senate; Roll Call 493: yeas 49, nays 0 · upper
32. Apr 23, 2021 Signed by the President Pro Tempore · upper
33. Apr 28, 2021 Signed by the Speaker · lower
34. Apr 28, 2021 Signed by the President of the Senate · upper
35. Apr 29, 2021 Public Law 159 · upper
36. Apr 29, 2021 Signed by the Governor · executive

The published texts of this bill as it moves through the legislature. Each links to the official document on the state legislature site. Data from OpenStates.

• Enrolled Senate Bill (S) · Apr 22, 2021 · PDF
• Introduced Senate Bill (S) · Jan 13, 2021 · PDF
• Senate Bill (S) · Feb 16, 2021 · PDF
• Engrossed Senate Bill (S) · Feb 18, 2021 · PDF
• Senate Bill (H) · Mar 25, 2021 · PDF
• Engrossed Senate Bill (H) · Mar 30, 2021 · PDF