Title 6, TITLE 6. TAXATION

Sec. 4. Subject to approval by the budget agency, the department may enter into or execute any agreement or contract necessary to carry out the efficient operation of the pilot program. As added by P.L.147-2018, SEC.4.

As added by P.L.147-2018, SEC.4. Amended by P.L.108-2019, SEC.135. Repealed by P.L.146-2020, SEC.48.

residue balance to motor carrier regulation fund Sec. 5.5. (a) Any balance remaining on June 30, 2020, in the state revenue pilot program fund established by section 5 of this chapter (before its repeal) is transferred to the motor carrier regulation fund established by IC 8-2.1-…

Sec. 6. (a) Notwithstanding IC 5-14-3, all documents, information, or records of the pilot program pertaining to: (1) incremental pricing; (2) trade secrets; or (3) confidential financial information; may not be disclosed to the public. (b) Except as specifically provided by law,…

Sec. 7. Except as provided under state or federal law, local and state taxes may not be imposed on the pilot program. As added by P.L.147-2018, SEC.4.

Sec. 8. (a) On or before November 1 of each year, the department must submit a report to the interim study committee on roads and transportation established by IC 2-5-1.3-4. (b) The report described in subsection (a) must: (1) be in an electronic format under IC 5-14-6; and (2) c…

Sec. 9. The department may adopt rules under IC 4-22-2, including emergency rules in the manner provided under IC 4-22-2-37.1, to implement this chapter. An emergency rule implemented under this section expires on the earlier of the following dates: (1) The expiration date stated…

Effective 1-1-2024. Sec. 1. This chapter applies to taxable years beginning after December 31, 2023. As added by P.L.236-2023, SEC.67.

Effective 1-1-2024. Sec. 10. (a) If the credit provided by this chapter exceeds a qualified taxpayer's state tax liability for the taxable year for which the credit is first claimed, the excess may be carried over to succeeding taxable years and used as a credit against the tax o…

Effective 1-1-2024. Sec. 11. (a) A qualified taxpayer may assign any part of the credit that the qualified taxpayer may claim under this chapter. A credit that is assigned under this section remains subject to this chapter. If a qualified taxpayer assigns a part of a credit durin…

Effective 1-1-2024. Sec. 12. For each state fiscal year beginning after June 30, 2023, and ending before July 1, 2030, the aggregate amount of state tax credits allowed under this chapter may not exceed ten million dollars ($10,000,000). As added by P.L.236-2023, SEC.67.

be certified by the Indiana economic development corporation Effective 1-1-2024. Sec. 13. Any credit awarded under this chapter must be included in the calculation of the aggregate amount of applicable tax credits that the Indiana economic development corporation may certify for …

Effective 1-1-2024. Sec. 15. This chapter expires January 1, 2030. As added by P.L.236-2023, SEC.67.

Effective 1-1-2024. Sec. 2. As used in this chapter, "pass through entity" means: (1) a corporation that is exempt from the adjusted gross income tax under IC 6-3-2-2.8(2); (2) a partnership; (3) a limited liability company; or (4) a limited liability partnership. As added by P.L…

Effective 1-1-2024. Sec. 3. As used in this chapter, "qualified historic structure" means any building that is: (1) a certified historic structure (as defined in Section 47(c)(3) of the Internal Revenue Code); (2) individually listed on the register of Indiana historic sites and …

Effective 1-1-2024. Sec. 4. As used in this chapter, "qualified rehabilitation expenditure" means the costs and expenses incurred by a qualified taxpayer in the restoration and preservation of a qualified historic structure that are defined as a qualified rehabilitation expenditu…

Effective 1-1-2024. Sec. 5. As used in this chapter, "qualified taxpayer" means the owner of a qualified historic structure or any other person who may qualify for the federal rehabilitation tax credit allowable under Section 47 of the Internal Revenue Code. As added by P.L.236-2…

Effective 1-1-2024. Sec. 6. As used in this chapter, "state tax liability" means a taxpayer's total tax liability incurred under IC 6-3-1 through IC 6-3-7 (the adjusted gross income tax), as computed after the application of all credits that under IC 6-3.1-1-2 are to be applied b…

Effective 1-1-2024. Sec. 7. (a) Subject to IC 5-28-6-9, the Indiana economic development corporation may award a credit to a qualified taxpayer against the qualified taxpayer's state tax liability in the taxable year in which the qualified taxpayer completes restoration and prese…

Effective 1-1-2024. Sec. 8. (a) If a pass through entity is awarded a credit under section 7 of this chapter but does not have state tax liability against which the credit may be applied, a shareholder, partner, or member of the pass through entity may receive a credit equal to: …

Effective 1-1-2024. Sec. 9. To obtain a credit under this chapter, a qualified taxpayer must claim the credit on the qualified taxpayer's annual state tax return or returns in the manner prescribed by the department. The qualified taxpayer shall submit to the department all infor…

Sec. 0.5. (a) "Nonconforming" means any action of a person under this chapter that does not strictly conform to the requirements, standards, computations, or thresholds prescribed by the statute or statutes that govern the action. This includes any: (1) filing; (2) report; (3) de…

Note: This version of section effective 1-1-2024. See also preceding version of this section, effective until 1-1-2024. Sec. 1. As used in this chapter: "Ad valorem property tax levy for an ensuing calendar year" means the total property taxes imposed by a civil taxing unit for c…

mental health centers and community intellectual disability and other developmental disabilities centers; estimate by the department of local government finance Sec. 10. (a) The ad valorem property tax levy limits imposed by section 3 of this chapter do not apply to ad valorem pr…

computation of levy limit Sec. 10.2. For purposes of determining the property tax levy limit imposed on a township under section 3 of this chapter, the township ad valorem property tax levy for a particular calendar year does not include the amount, if any, of ad valorem property…

exemption Sec. 10.3. (a) This subsection does not apply to property taxes first due and payable after December 31, 2008. The ad valorem property tax levy limits imposed by section 3 of this chapter do not apply to ad valorem property taxes imposed by a library board for a capital…

that includes a township; exemption Sec. 10.4. (a) The ad valorem property tax levy limits imposed by section 3 of this chapter do not apply to ad valorem property taxes imposed by a township or a fire protection district under IC 36-8-14. (b) For purposes of computing the ad val…

As added by P.L.73-1983, SEC.1. Amended by P.L.69-1983, SEC.11; P.L.6-1997, SEC.84; P.L.90-2002, SEC.166; P.L.224-2007, SEC.23; P.L.146-2008, SEC.178. Repealed by P.L.182-2009(ss), SEC.467.

finance for relief from levy limits; department procedure and summons for appearance or production of books and records Sec. 12. (a) Any civil taxing unit that determines that it cannot carry out its governmental functions for an ensuing calendar year under the levy limitations i…

from levy limits Sec. 13. (a) With respect to an appeal filed under section 12 of this chapter, the department may find that a civil taxing unit should receive any one (1) or more of the following types of relief: (1) Permission to the civil taxing unit to increase its levy in ex…

As added by P.L.65-1986, SEC.1. Repealed by P.L.83-1987, SEC.2.

As added by P.L.60-1986, SEC.2. Amended by P.L.12-1992, SEC.21; P.L.25-1995, SEC.32; P.L.90-2002, SEC.168; P.L.224-2007, SEC.26; P.L.182-2009(ss), SEC.132; P.L.119-2012, SEC.34. Repealed by P.L.203-2016, SEC.11.

As added by P.L.178-2002, SEC.28. Amended by P.L.224-2007, SEC.27; P.L.146-2008, SEC.181; P.L.182-2009(ss), SEC.133. Repealed by P.L.203-2016, SEC.12.

Sec. 13.7. (a) Notwithstanding any other provision of this chapter, Fairfield Township in Tippecanoe County may request that the department of local government finance make an adjustment to the township's maximum permissible property tax levy. (b) The amount of the requested adju…

As added by P.L.199-2017, SEC.1. Expired 6-30-2020 by P.L.199-2017, SEC.1.

As added by P.L.38-2021, SEC.33. Expired 6-30-2023 by P.L.38-2021, SEC.33.

levy and rate errors Sec. 14. (a) The department of local government finance may order a correction of any advertising error, mathematical error, or error in data made at the local level for any calendar year if the department finds that the error affects the determination of the…

correction of certain levy and rate errors Sec. 15. (a) The department of local government finance, upon making a finding under section 13 or 14 of this chapter, shall enter an order setting forth its final determination. (b) A civil taxing unit may petition for judicial review o…

finance for relief from levy limits related to revenue shortfall related to erroneous assessed valuation Sec. 16. (a) A civil taxing unit may request permission from the department to impose an ad valorem property tax levy that exceeds the limits imposed by section 3 of this chap…

Sec. 17. (a) As used in this section, "levy excess" means the part of the ad valorem property tax levy actually collected by a civil taxing unit, for taxes first due and payable during a particular calendar year, that exceeds the civil taxing unit's ad valorem property tax levy, …

As added by P.L.73-1983, SEC.1. Repealed by P.L.197-2016, SEC.16.

Sec. 19. (a) If a township levied an ad valorem property tax levy for a township firefighting fund under IC 36-8-13-4 for calendar year 1989, the maximum permissible ad valorem property tax levy that will apply to the township's firefighting fund under section 3 of this chapter f…

As added by P.L.347-1989(ss), SEC.3. Amended by P.L.1-1990, SEC.72; P.L.184-2016, SEC.18. Expired 7-1-2018 by P.L.184-2016, SEC.18.

Sec. 2. (a) As used in this section, "Indiana nonfarm personal income" means the estimate of total nonfarm personal income for Indiana in a calendar year as computed by the federal Bureau of Economic Analysis using any actual data for the calendar year and any estimated data dete…

Sec. 20. (a) The ad valorem property tax levy limits imposed by section 3 of this chapter do not apply to ad valorem property taxes imposed by a local airport authority under IC 8-22-3-25 for a cumulative building fund. (b) For purposes of computing the ad valorem property tax le…

to taxes to repay certain rainy day fund loans Sec. 21. (a) A civil taxing unit may determine that the ad valorem property tax levy limits imposed by section 3 of this chapter do not apply to all or part of the ad valorem property taxes imposed to repay a loan under either or bot…

As added by P.L.242-2015, SEC.3. Expired 6-30-2020 by P.L.242-2015, SEC.3.

Sec. 22.5. (a) The department of local government finance shall increase the maximum permissible ad valorem property tax levy of the city of Gary by four million nine hundred forty-four thousand nine hundred thirty dollars ($4,944,930). The adjustment made to the maximum permissi…

Sec. 23. (a) This section applies to a county in which the county has contractually assumed from another political subdivision the responsibility of operating a public safety answering point. (b) The fiscal bodies of a county and another political subdivision that are parties to …

maximum permissible property tax levy Sec. 23.2. (a) This section applies to Green Township in Hancock County. (b) The executive of a township described in subsection (a) may, after approval by the fiscal body of the township, and before August 1, 2019, submit a petition to the d…