SB 382 IN

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Became Law

Allows certain corporations to make an election to determine the corporation's state adjusted gross income tax under specified provisions. Requires all wagering taxes to be reported and remitted electronically through the department of state revenue (department) online tax filing program. Amends the distribution date for certain alcoholic beverage tax revenue and wagering tax and fee revenue. Provides that a taxpayer is not required to file subsequent personal property tax returns for the business personal property exemption. Provides that the true tax value of a self-service storage facility must be determined based solely on the land and the improvements, less normal depreciation and normal obsolescence, and must exclude business intangible value. Clarifies provisions regarding application of the sales tax to transactions in which a person acquires an aircraft for rental or leasing in the ordinary course of the person's business. Reorganizes and revises provisions that apply to the sales tax exemption for nonprofit organizations. Reorganizes and revises provisions regarding sales tax exemptions for utilities. Provides required report filing deadlines for exempt transactions for certain retail merchants. Provides that if an amount would have been excludible under Section 108(f)(5) of the Internal Revenue Code as in effect on January 1, 2020, the amount is not required to be added back under the Indiana adjusted gross income provisions. Requires certain state or local government employees to submit to criminal history background checks at least once every five years (as opposed to 10 years under current law). Allows certain small businesses to deduct amounts paid for health insurance premiums from Indiana adjusted gross income. Amends sales tax provisions that apply to wholesale sales. Clarifies that a marketplace facilitator is considered the retail merchant for transactions it facilitates on its marketplace regardless as to whether the marketplace facilitator has a contractual relationship with the seller. Allows nonresident shareholders and partners of a partnership to make an election to opt out of withholding tax requirements in certain specified circumstances. Clarifies the reporting process used for distribution of local income tax (LIT) revenue to conform to current practice. Amends due date provisions for returns, refunds, assessments, or other submissions under the state income tax and financial institutions tax. Provides that an election by a corporation to make a consolidated return continues to apply following a corporate reorganization or sale. Makes technical and clarifying changes to the procedures for reporting federal partnership audit adjustments. Provides an affordable and workforce housing state tax credit against state tax liability to a taxpayer for each taxable year in the state tax credit period of a qualified project in an aggregate amount that does not exceed the product of a percentage between 40% and 100% and the amount of the taxpayer's aggregate federal tax credit for the qualified project. Provides that an eligible applicant must apply to the Indiana housing and community development authority for an award of an affordable and workforce housing state tax credit. Provides that a holder of an affordable and workforce housing state tax credit may transfer, sell, or assign all or part of the holder's right to claim the state tax credit for a taxable year. Increases the number of years a LIT expenditure tax rate for correctional facilities and rehabilitation facilities may be imposed from 22 to 25 years in the case of a tax rate adopted after January 1, 2019. Adds procedures to allow the department to offset LIT distributions to local units when an over distribution has been made either in error or because a taxpayer refund is approved after the distribution. Makes a technical correction to tax penalty provisions that apply to pass through entities. Reduces the tax rate imposed on the distribution of closed system cartridges beginning July 1, 2022, from 25% to 15% of the wholesale price. Requires remote sellers to collect the tobacco products tax on taxable products. Imposes a tax on the distribution of alternative nicotine products in Indiana based on a rate of $0.40 per ounce of the product weight as listed by the manufacturer. Defines "alternative nicotine products" for purposes of the tax. Clarifies that, in the case of distributor to distributor transactions, the tobacco products tax is imposed at the time a distributor first receives the tobacco products in Indiana. Amends provisions that apply to a refund of a tobacco products license fee when a license is surrendered to the department before its expiration. Imposes a penalty on retailers who purchase tobacco products or cigarettes from a distributor who has not obtained a registration certificate from the department (or whose registration certification is revoked or suspended). Authorizes the department to revoke or suspend a registration certificate for failure to comply with certain reporting requirements. Provides the basis upon which the department may refuse to issue or renew a registration certificate. Provides that the department may require reporting of any information reasonably necessary to determine alcoholic beverage excise tax liability. Clarifies provisions that specify the effective date of an innkeeper's tax ordinance and the subsequent tax collection duties of the department. Adds similar provisions under the food and beverage tax. Requires the budget agency to transfer $7,100,000 from the state general fund to the Indiana mapping data and standards fund to be used for: (1) the implementation of the geographic information system (GIS) for the state and local income taxes, as well as listed taxes, administrated by the department; and (2) the purposes of the Indiana geographic information office. Requires the budget agency to create a report on the current GIS related contract costs for all state agencies that could be eliminated in order to offset the required future state appropriations needed to fund the office and submit the report to the interim study committee on fiscal policy before November 1, 2022. Changes population parameters to reflect the population count determined under the 2020 decennial census. Provides that revenue received from the Nashville food and beverage tax may be used for grants to local businesses to make building improvements. Removes an outdated reference in the Indiana Administrative Code regarding a property tax exemption for public airports. Makes conforming changes. Makes an appropriation.

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

1. Jan 11, 2022 Authored by Senator Holdman · upper
2. Jan 11, 2022 First reading: referred to Committee on Tax and Fiscal Policy · upper
3. Jan 25, 2022 Committee report: amend do pass, adopted · upper
4. Jan 27, 2022 Second reading: ordered engrossed · upper
5. Jan 27, 2022 Senator Buchanan added as second author · upper
6. Feb 1, 2022 Third reading: passed; Roll Call 129: yeas 37, nays 12 · upper
7. Feb 1, 2022 House sponsor: Representative Brown T · upper
8. Feb 2, 2022 Referred to the House · upper
9. Feb 8, 2022 First reading: referred to Committee on Ways and Means · lower
10. Feb 21, 2022 Committee report: amend do pass, adopted · lower
11. Feb 23, 2022 Amendment #1 (Errington) failed; voice vote · lower
12. Feb 23, 2022 Second reading: ordered engrossed · lower
13. Feb 28, 2022 Third reading: passed; Roll Call 299: yeas 60, nays 37 · lower
14. Mar 1, 2022 Returned to the Senate with amendments · lower
15. Mar 2, 2022 Motion to dissent filed · upper
16. Mar 2, 2022 Senate dissented from House amendments · upper
17. Mar 2, 2022 House conferees appointed: Brown T and Porter · lower
18. Mar 2, 2022 House advisors appointed: Clere, Thompson, Heine, DeLaney, Errington and Pryor · lower
19. Mar 3, 2022 Senate conferees appointed: Holdman and Niezgodski · upper
20. Mar 3, 2022 Senate advisors appointed: Buchanan and Lanane · upper
21. Mar 7, 2022 Senator Buchanan removed as advisor · upper
22. Mar 7, 2022 Senator Niezgodski removed as conferee · upper
23. Mar 7, 2022 Senator Buchanan added as conferee · upper
24. Mar 8, 2022 Representative Porter removed as conferee · lower
25. Mar 8, 2022 Representative Cherry added as conferee · lower
26. Mar 8, 2022 CCR # 1 filed in the Senate · upper
27. Mar 8, 2022 CCR # 1 filed in the House · lower
28. Mar 8, 2022 Rules Suspended. Conference Committee Report 1: adopted by the House; Roll Call 399: yeas 66, nays 32 · lower
29. Mar 8, 2022 Rules Suspended. Conference Committee Report 1: adopted by the Senate; Roll Call 372: yeas 38, nays 12 · upper
30. Mar 9, 2022 Signed by the President Pro Tempore · upper
31. Mar 9, 2022 Signed by the Speaker · lower
32. Mar 15, 2022 Signed by the President of the Senate · upper
33. Mar 15, 2022 Public Law 137 · upper
34. Mar 15, 2022 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) · Mar 9, 2022 · PDF
• Introduced Senate Bill (S) · Jan 11, 2022 · PDF
• Senate Bill (S) · Jan 25, 2022 · PDF
• Senate Bill (H) · Feb 21, 2022 · PDF