IN HB1296 | 2013 | Regular Session

Status

Spectrum: Bipartisan Bill
Status: Engrossed on February 21 2013 - 50% progression, died in chamber
Action: 2013-04-09 - Second reading: ordered engrossed
Text: Latest bill text (Engrossed) [HTML]

Summary

Provides that, for purposes of the statute specifying the amount of income attributable to Indiana for income tax purposes, sales of a broadcaster that arise from or relate to the broadcast or other distribution of film or radio programming by any means are in Indiana if the commercial domicile of the broadcaster's customer is in Indiana. Also provides that a part of a broadcaster's sales to a customer that has a commercial domicile outside this state are in this state if that customer's state of domicile does not impose an income tax on the broadcaster based on those sales. Specifies that the part of the sales to such a customer that are in this state is determined by apportionment using an audience factor.

Tracking Information

Register now for our free OneVote public service or GAITS Pro trial account and you can begin tracking this and other legislation, all driven by the real-time data of the LegiScan API. Providing tools allowing you to research pending legislation, stay informed with email alerts, content feeds, and share dynamic reports. Use our new PolitiCorps to join with friends and collegaues to monitor & discuss bills through the process.

Monitor Legislation or view this same bill number from multiple sessions or take advantage of our national legislative search.

Title

Apportionment of broadcaster income.

Sponsors


Roll Calls

2013-02-21 - House - House - Third reading: passed (Y: 91 N: 3 NV: 2 Abs: 4) [PASS]

History

DateChamberAction
2013-04-09SenateSecond reading: ordered engrossed
2013-04-04SenateCommittee report: amend do pass, adopted
2013-03-05SenateSenator Hershman added as second sponsor
2013-02-27SenateFirst reading: referred to Committee on Tax and Fiscal Policy
2013-02-21HouseSenate sponsor: Senator Mishler
2013-02-21HouseReferred to the Senate
2013-02-21HouseThird reading: passed; Roll Call 199: yeas 91, nays 3
2013-02-20HouseSecond reading: ordered engrossed
2013-02-18HouseCommittee report: do pass, adopted
2013-01-14HouseFirst reading: referred to Committee on Ways and Means
2013-01-14HouseCoauthored by Representative Porter
2013-01-14HouseAuthored by Representative Karickhoff

Indiana State Sources


Bill Comments

feedback