HB 1120 IN

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Increases the assessed value limit for the disabled veteran property tax deduction from $200,000 to $240,000. Allows that, for purposes of various property tax deductions, an individual has until January 15 of a calendar year in which property taxes are first due and payable to complete, date, and file the required certified statement with the county auditor. Extends through 2025 the expiration of the threshold amounts used for determining whether a political subdivision's project is a controlled project and whether the petition and remonstrance process or the referendum process applies based on the political subdivision's total debt service tax rate. Specifies that a political subdivision's total debt service tax rate does not include a tax rate approved by voters for a referendum debt service tax levy. Extends the current cap on operating referendum tax that may be levied by a school corporation to taxes due and payable in 2025, and provides a formula to determine the cap for that year. Reestablishes, and enumerates requirements and procedures for, a petition and remonstrance and a referendum for controlled projects funded by debt service if the project scope changes from the purpose initially advertised to taxpayers. Adds trailer provisions pertaining to SEA 228-2024 regarding alcoholic beverage taxes on liquor, wine, and hard cider. Requires the state fair commission to approve future dates of the state fair and the state fair board to advise the commission on future dates of the state fair. Provides that a state employee may affirmatively elect to enroll in the deferred compensation plan prior to the auto enroll date on day 31 of the state employee's employment. Requires, effective July 1, 2025, the trustee of the state police pension trust to maintain a supplemental allowance reserve account for the purpose of paying postretirement benefit adjustments. Requires certain political subdivisions to present to the interim study committee on pension management oversight concerning a delinquent employee retirement plan offered by the political subdivision. Increases the maximum date that a member or participant of certain retirement funds can participate in the deferred retirement option plan from 36 to 60 months. Removes a reference in current law to outstanding bonds for which a fee replacement appropriation was made in a provision prohibiting a state educational institution from issuing bonds for refunding or advance refunding of outstanding bonds without approval of the budget agency and the board of trustees of the issuing state educational institution making certain findings. Provides that grant awards authorized in the 2023 budget bill and awarded after December 31, 2024, for regional mental health facility grants to counties for use in constructing new facilities or renovating existing facilities to provide mental health services for certain incarcerated individuals may not exceed $5,000,000 per county (instead of $2,500,000 per county). Prohibits a unit from entering into a sister city or cooperative agreement with a city, town, province, county, school, college, or university located in a foreign adversary. Provides parameters for the northwestern Indiana regional planning commission, beginning with calendar year 2025 and for each year thereafter through calendar year 2029, to annually adjust each participating county's portion of the budget. Authorizes the office of the secretary of family and social services (office of the secretary) to implement a risk based managed care program for certain Medicaid recipients. Requires the office of Medicaid policy and planning to convene a workgroup and, with managed care organizations, to conduct a claims submission testing period before the risk based managed care program is established. Authorizes the establishment of home health agency cooperative agreements and provides for the expiration of those provisions on June 30, 2027. (A similar law enacted in 2022 expired on July 1, 2023.) Specifies that a home health agency may contract directly or indirectly through a network of home health agencies. Provides that distributions for curricular materials may not be considered for purposes of determining whether a school corporation met the requirement to expend a minimum amount of state tuition support for teacher compensation. Repeals the requirement that each school maintained by a school corporation and each charter school establish a curricular materials account. Requires a public school to deposit distributions for curricular materials in: (1) the education fund of the school corporation that maintains the school; or (2) the fund in which a charter school receives state tuition support. Adds a provision to allow a redevelopment commission to expend revenues from its allocation fund that are allocated for police and fire services on both capital expenditures and operating expenses as authorized in the 2023 session in HB 1454. Provides that, if a township transitions from a single township firefighting and emergency services fund to two separate funds as authorized under current law, the township legislative body must approve a transfer of the remaining cash balance from the single fund to the two new separate funds and determine the amounts attributable to each fund. Requires the office of the secretary to present to the Medicaid oversight committee a detailed plan for monitoring expenses of the complete Medicaid program. Requires the office of the secretary to present to the budget committee a policy to set a required minimum percentage of the reimbursement for personal care services under the home and community-based services waivers that must be paid to the individual providing the direct service. Provides that, if the county fiscal body of Howard County makes certain findings, the Howard County fiscal body may adopt an ordinance that would impose the innkeeper's tax on a person engaged in the business of renting or furnishing rooms, lodgings, or accommodations located within an inn, a hotel, or a motel for a period of more than 30 days. (Current law limits the imposition of the innkeeper's tax to renting or furnishing rooms, lodgings, or accommodations for periods of less than 30 days.) Provides that an ordinance would not apply to existing rooms, lodgings, or accommodations that were not subject to the 30 day threshold prior to January 1, 2024. Provides that an ordinance may not become effective until after April 30, 2024, and must expire before July 1, 2025. Requires the county fiscal body, if an ordinance is adopted, to reduce the tax for any person subject to the innkeeper's tax from 8% (current law) to 6% until the ordinance expires. Allows the county fiscal body to return the tax rate to 8% after the ordinance expires. Reinstates a provision that was repealed in SEA 325-2023 (P.L.182-2023) that includes as a "homestead" property that is an individual's principal place of residence, is located in Indiana, and is owned by an entity, if the individual is a shareholder, partner, or member of the entity that owns the property. Amends a redevelopment commission provision defining "residential property" to apply to allocation areas established after June 30, 2025 (rather than June 30, 2024). Amends certain language in provisions in HEA 1199-2024. Makes amending changes to the Grant County local income tax special purpose rate added in HEA 1121-2024. Requires the state and local tax review task force to study several additional topics during the 2024 legislative interim. Makes technical corrections. Makes conforming changes.

• Jeffrey Thompson Republican · author
• Travis Holdman Republican · sponsor

1. Jan 8, 2024 Authored by Representative Thompson · lower
2. Jan 8, 2024 First reading: referred to Committee on Ways and Means · lower
3. Jan 22, 2024 Representative Clere added as coauthor · lower
4. Jan 23, 2024 Representative Cherry added as coauthor · lower
5. Jan 25, 2024 Committee report: amend do pass, adopted · lower
6. Jan 29, 2024 Second reading: amended, ordered engrossed · lower
7. Jan 29, 2024 Amendment #1 (Thompson) prevailed; Roll Call 53: yeas 96, nays 0 · lower
8. Jan 30, 2024 Third reading: passed; Roll Call 81: yeas 73, nays 21 · lower
9. Jan 30, 2024 Senate sponsor: Senator Holdman · lower
10. Jan 31, 2024 Referred to the Senate · lower
11. Feb 7, 2024 First reading: referred to Committee on Tax and Fiscal Policy · upper
12. Feb 27, 2024 Committee report: amend do pass, adopted · upper
13. Feb 29, 2024 Second reading: ordered engrossed · upper
14. Mar 4, 2024 Third reading: passed; Roll Call 251: yeas 49, nays 0 · upper
15. Mar 4, 2024 Senator Randolph added as cosponsor · upper
16. Mar 5, 2024 House conferees appointed: Thompson and Pryor · lower
17. Mar 5, 2024 House advisors appointed: Judy, Clere, Cherry, Snow and Porter · lower
18. Mar 5, 2024 House dissented from Senate amendments · lower
19. Mar 5, 2024 Senate advisors appointed: Niezgodski and Baldwin · upper
20. Mar 5, 2024 Senate conferees appointed: Holdman and Qaddoura · upper
21. Mar 5, 2024 Motion to dissent filed · lower
22. Mar 5, 2024 Returned to the House with amendments · upper
23. Mar 6, 2024 Senator Mishler added as advisor · upper
24. Mar 8, 2024 Rules Suspended. Conference Committee Report 1: adopted by the House; Roll Call 355: yeas 96, nays 0 · lower
25. Mar 8, 2024 Rules Suspended. Conference Committee Report 1: adopted by the Senate; Roll Call 334: yeas 42, nays 5 · upper
26. Mar 11, 2024 Signed by the President Pro Tempore · upper
27. Mar 12, 2024 Signed by the President of the Senate · upper
28. Mar 11, 2024 Signed by the Speaker · lower
29. Mar 13, 2024 Signed by the Governor · executive
30. Mar 13, 2024 Public Law 136 · lower
31. Mar 8, 2024 CCR # 1 filed in the Senate · upper
32. Mar 8, 2024 CCR # 1 filed in the House · lower

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 House Bill (H) · PDF
• House Bill (H) · PDF
• House Bill (H) · PDF
• Engrossed House Bill (S) · PDF
• Introduced House Bill (H) · PDF