Senate Bill 565 – Department of State Revenue
Authored by Sen. Travis Holdman (R-Markle)

Contains numerous changes to the administrative procedures governing the operations of the department of revenue. Full details.

Chamber Position: Support in Part/Oppose in Part

The Latest: Passed the Senate Tax and Fiscal Policy Committee and now headed to the Senate floor for consideration.

Chamber Action/Commentary: This is the Department of Revenue’s (DOR) “agency bill” – a compilation of wish-list items – things the agency wants to help it do its job. The Indiana Chamber supports the department in its effort to tweak the statutes in ways that improve the administration of the agency’s functions, but this bill also has a history of including changes that are not viewed favorably by the taxpayer community.

While the bulk of this bill falls into the first category, a couple sections propose changes that the Chamber strongly opposes. These proposals would unnecessarily restrict the rights of taxpayers. One impairs the ability of taxpayers to substantiate their position in a tax dispute. The other limits the taxpayers’ ability to collect interest on overpayments. The Chamber explained its objections to the committee, and we will be working to see if the issues can be worked out with DOR. Holdman suggested he might address our concerns with a second reading amendment.

House Bill 1223 – Administrative Law Judges
Authored by Rep. Greg Steuerwald (R-Danville)

Creates an office to administer a pool of administrative law judges to adjudicate claims arising out of multiple state agencies. A list of exception for certain entities is included in the bill. Full details.

Chamber Position: Support

The Latest: The bill was passed unanimously by the House Judiciary Committee.

Chamber Action/Commentary: The Indiana Chamber has been working with the author to ensure that this bill encompasses only those agencies with an organizational structure that would be enhanced by utilizing administrative law judges drawn from a pool as contemplated by this bill. Certain exemptions were warranted based on the subject matter expertise and independence of administrative law judges employed by some state entities. The Chamber is grateful to the author for listening and working with us in the difficult exercise of determining which agencies and entities would be subject to this legislation and which needed to be excluded.

House Bill 1070 – Film and Media Production Rebate
Authored by Rep. David Frizzell (R-Indianapolis)

Authorizes the Indiana Economic Development Corporation (IEDC) to approve and issue a film and media production expenditure rebate to a qualified applicant that proposes to make a qualified production expenditure of at least $500,000 in Indiana. Requires the IEDC to enter into an agreement with a qualified applicant for the rebate and specifies the terms that must be in the agreement. Establishes the criteria for approving a rebate and the procedures for claiming a rebate. Provides that the IEDC may not issue a rebate to a qualified applicant after December 31, 2025.

Chamber Position: Proposal warrants consideration (no official position at this time).

The Latest: Held by the House Ways and Means Committee.

Chamber Action/Commentary: The Chamber does not have a specific position on this legislation but encouraged the committee to give the proposal serious consideration and acknowledged the potential benefits that might be realized if such a rebate program is put into law.

Resource: Bill Waltz at (317) 264-6887 or email: [email protected]