Bill Text: IN HB1144 | 2012 | Regular Session | Introduced
Bill Title: Prekindergarten pilot program funding.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2012-01-09 - First reading: referred to Committee on Ways and Means [HB1144 Detail]
Download: Indiana-2012-HB1144-Introduced.html
Citations Affected: IC 6-7-1; IC 20-20-35.
Synopsis: Prekindergarten pilot program funding. Increases the
cigarette tax by $0.04 per pack for calendar years 2013 through 2020,
and requires the amount of the increase to be deposited in the
prekindergarten pilot program fund. Makes conforming changes to the
cigarette tax allocation percentages. Permits charter schools to
participate in a prekindergarten pilot program that was authorized in
2007 but never funded. (Current law excludes charter schools from
participating in the program.) Requires the department of education to
begin making grants with the 2013-2014 school year. Postpones the
expiration of the program from 2014 to 2021. Establishes the
prekindergarten pilot program fund. Appropriates money in the fund to
the department of education.
Effective: July 1, 2012.
January 6, 2012, read first time and referred to Committee on Ways and Means.
PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana Constitution) is being amended, the text of the existing provision will appear in this style type, additions will appear in this style type, and deletions will appear in
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A BILL FOR AN ACT to amend the Indiana Code concerning
taxation and to make an appropriation.
(1) For calendar year 2012 and a calendar year beginning after December 31, 2020:
one-half (6 1/2) inches in length, they shall be taxable at the
rate provided in subdivision (1), clause (A), counting each two
and three-fourths (2 3/4) inches (or fraction thereof) as a
separate cigarette.
(2) For a calendar year beginning after December 31, 2012,
and ending before January 1, 2021:
(A) On cigarettes weighing not more than three (3) pounds
per thousand (1,000), a tax at the rate of five and one
hundred seventy-five thousandths cents ($0.05175) per
individual cigarette.
(B) On cigarettes weighing more than three (3) pounds per
thousand (1,000), a tax at the rate of six and eight hundred
seventy-eight thousandths cents ($0.06878) per individual
cigarette, except that if any cigarettes weighing more than
three (3) pounds per thousand (1,000) shall be more than
six and one-half (6 1/2) inches in length, they shall be
taxable at the rate provided in clause (A), counting each
two and three-fourths (2 3/4) inches (or fraction thereof) as
a separate cigarette.
(b) Upon all cigarette papers, wrappers, or tubes, made or prepared
for the purpose of making cigarettes, which are sold, exchanged,
bartered, given away, or otherwise disposed of within the state of
Indiana (other than to a manufacturer of cigarettes for use by him the
manufacturer in the manufacture of cigarettes), the following taxes
are imposed, and shall be collected and paid as provided in this
chapter:
(1) On fifty (50) papers or less, a tax of one-half cent ($0.005).
(2) On more than fifty (50) papers but not more than one hundred
(100) papers, a tax of one cent ($0.01).
(3) On more than one hundred (100) papers, one-half cent
($0.005) for each fifty (50) papers or fractional part thereof.
(4) On tubes, one cent ($0.01) for each fifty (50) tubes or
fractional part thereof.
(1) For taxes, registration fees, fines, or penalties collected in 2012, deposits shall be made as follows:
cigarette tax fund.
(2) (B) Six-tenths percent (0.6%) of the money shall be
deposited in a fund to be known as the mental health centers
fund.
(3) The following amount of the money (C) Sixty and
twenty-four hundredths percent (60.24%) shall be
deposited in the state general fund.
(A) After June 30, 2011, and before July 1, 2013, sixty and
twenty-four hundredths percent (60.24%).
(B) After June 30, 2013, fifty-four and five-tenths percent
(54.5%).
(4) (D) Five and forty-three hundredths percent (5.43%) of the
money shall be deposited into the pension relief fund
established in IC 5-10.3-11.
(5) (E) Twenty-seven and five hundredths percent (27.05%) of
the money shall be deposited in the Indiana check-up plan
trust fund established by IC 12-15-44.2-17.
(6) (F) Two and forty-six hundredths percent (2.46%) of the
money shall be deposited in the state general fund for the
purpose of paying appropriations for Medicaid-Current
Obligations, for provider reimbursements.
(7) The following amount of the money shall be deposited in the
state retiree health benefit trust fund established by IC 5-10-8-8.5
as follows:
(A) Before July 1, 2011, five and seventy-four hundredths
percent (5.74%).
(B) After June 30, 2011, and before July 1, 2013, zero percent
(0%).
(C) After June 30, 2013, five and seventy-four hundredths
percent (5.74%).
(2) For taxes, registration fees, fines, or penalties collected
after December 31, 2012, and before July 1, 2013, deposits
shall be made as follows:
(A) Four and one-tenth percent (4.1%) of the money shall
be deposited in a fund to be known as the cigarette tax
fund.
(B) Fifty-eight hundredths percent (0.58%) of the money
shall be deposited in a fund to be known as the mental
health centers fund.
(C) Fifty-eight and fifty-five hundredths percent (58.55%)
shall be deposited in the state general fund.
(D) Five and twenty-eight hundredths percent (5.28%) of
the money shall be deposited in the pension relief fund
established by IC 5-10.3-11-1.
(E) Twenty-six and three-tenths percent (26.3%) of the
money shall be deposited in the Indiana check-up plan
trust fund established by IC 12-15-44.2-17.
(F) Two and four-tenths percent (2.4%) of the money shall
be deposited in the state general fund for the purpose of
paying appropriations for Medicaid-Current Obligations,
for provider reimbursements.
(G) Two and seventy-nine hundredths percent (2.79%) of
the money shall be deposited in the prekindergarten pilot
program fund established by IC 20-20-35-12.
(3) For taxes, registration fees, fines, or penalties collected
after June 30, 2013, and before January 1, 2021, deposits shall
be made as follows:
(A) Four and one-tenth percent (4.1%) of the money shall
be deposited in a fund to be known as the cigarette tax
fund.
(B) Fifty-eight hundredths percent (0.58%) of the money
shall be deposited in a fund to be known as the mental
health centers fund.
(C) Fifty-two and ninety-seven hundredths percent
(52.97%) shall be deposited in the state general fund.
(D) Five and twenty-eight hundredths percent (5.28%) of
the money shall be deposited in the pension relief fund
established by IC 5-10.3-11-1.
(E) Twenty-six and three-tenths percent (26.3%) of the
money shall be deposited in the Indiana check-up plan
trust fund established by IC 12-15-44.2-17.
(F) Two and four-tenths percent (2.4%) of the money shall
be deposited in the state general fund for the purpose of
paying appropriations for Medicaid-Current Obligations,
for provider reimbursements.
(G) Five and fifty-eight hundredths percent (5.58%) shall
be deposited in the retiree health benefit trust fund
established by IC 5-10-8-8.5.
(H) Two and seventy-nine hundredths percent (2.79%) of
the money shall be deposited in the prekindergarten pilot
program fund established by IC 20-20-35-12.
(4) For taxes, registration fees, fines, or penalties collected
after December 31, 2020, deposits shall be made as follows:
(A) Four and twenty-two hundredths percent (4.22%) of
the money shall be deposited in a fund to be known as the
cigarette tax fund.
(B) Six-tenths percent (0.6%) of the money shall be
deposited in a fund to be known as the mental health
centers fund.
(C) Fifty-four and five-tenths percent (54.5%) shall be
deposited in the state general fund.
(D) Five and forty-three hundredths percent (5.43%) of the
money shall be deposited in the pension relief fund
established by IC 5-10.3-11-1.
(E) Twenty-seven and five hundredths percent (27.05%) of
the money shall be deposited in the Indiana check-up plan
trust fund established by IC 12-15-44.2-17.
(F) Two and forty-six hundredths percent (2.46%) of the
money shall be deposited in the state general fund for the
purpose of paying appropriations for Medicaid-Current
Obligations, for provider reimbursements.
(G) Five and seventy-four hundredths percent (5.74%)
shall be deposited in the retiree health benefit trust fund
established by IC 5-10-8-8.5.
(b) The money in the cigarette tax fund, the mental health centers
fund, the Indiana check-up plan trust fund, or the pension relief fund
at the end of a fiscal year does not revert to the state general fund.
However, if in any fiscal year, the amount allocated to a fund under
subdivision (1) or (2) the cigarette tax fund or the mental health
centers fund is less than the amount received by that fund in fiscal
year 1977, then that fund shall be credited with the difference between
the amount allocated and the amount received in fiscal year 1977, and
the allocation for the fiscal year to the state general fund under:
subdivision (3)
(1) subsection (a)(1)(C);
(2) subsection (a)(2)(C);
(3) subsection (a)(3)(C); or
(4) subsection (a)(4)(C);
shall be reduced by the amount of that difference.
(c) Money deposited under: subdivisions (6) through (7)
(1) subsection (a)(1)(F);
(2) subsection (a)(2)(F);
(3) subsection (a)(3)(F);
(4) subsection (a)(3)(G);
(5) subsection (a)(4)(F); or
(6) subsection (a)(4)(G);
may not be used for any purpose other than the purpose stated in
(1) School corporations.
(2) Any entity providing a prekindergarten program that is accredited by the National Association for the Education of Young Children.
(b) The department shall administer the pilot program.
(c) The department shall begin providing grants in the 2013-2014 school year.
(b) The department shall administer the fund.
(c) The fund consists of:
(1) cigarette taxes deposited in the fund under IC 6-7-1-28.1;
(2) gifts to the fund;
(3) appropriations from the general assembly; and
(4) grants, including grants from private entities.
(d) Money in the fund is annually appropriated to the department for the department's use in carrying out the purposes of this chapter.
(e) Money in the fund at the end of a state fiscal year ending before July 1, 2020, does not revert to the state general fund. Any balance remaining in the fund on June 30, 2021, is transferred to
the state general fund.
