Bill Text: IN SB0039 | 2011 | Regular Session | Enrolled
Bill Title: Tax structure study.
Spectrum: Slight Partisan Bill (Republican 3-1)
Status: (Passed) 2011-05-18 - Effective 05/09/2011 [SB0039 Detail]
Download: Indiana-2011-SB0039-Enrolled.html
First Regular Session 117th General Assembly (2011)
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SENATE ENROLLED ACT No. 39
AN ACT concerning taxation.
Be it enacted by the General Assembly of the State of Indiana:
SOURCE: ; (11)SE0039.1.1. -->
SECTION 1. [EFFECTIVE UPON PASSAGE] (a) As used in this
SECTION, "commission" means the commission on state tax and
financing policy established under IC 2-5-3.
(b) The commission shall study the following:
(1) How the Indiana income tax structure, including existing and potentially new income tax credits and deductions, may influence a senior's decision on residency in Indiana after retirement.
(2) How each of the local option income taxes imposed under IC 6-3.5 affects the ability of political subdivisions to provide services to:
(A) a facility that employs a significant number of individuals who reside outside the county in which the facility is located; and
(B) the individuals who reside outside the county in which a facility described in clause (A) is located and commute to a job at that facility.
(3) Whether counties and other political subdivisions should be provided additional financing options for providing services to the facilities and individuals described in subdivision (2).
(4) How local option income taxes should be distributed within a county to local units of government.
(c) The commission shall report its findings and recommendations to the legislative council before November 1, 2011.
(d) This SECTION expires January 1, 2012.
(b) The commission shall study the following:
(1) How the Indiana income tax structure, including existing and potentially new income tax credits and deductions, may influence a senior's decision on residency in Indiana after retirement.
(2) How each of the local option income taxes imposed under IC 6-3.5 affects the ability of political subdivisions to provide services to:
(A) a facility that employs a significant number of individuals who reside outside the county in which the facility is located; and
(B) the individuals who reside outside the county in which a facility described in clause (A) is located and commute to a job at that facility.
(3) Whether counties and other political subdivisions should be provided additional financing options for providing services to the facilities and individuals described in subdivision (2).
(4) How local option income taxes should be distributed within a county to local units of government.
(c) The commission shall report its findings and recommendations to the legislative council before November 1, 2011.
(d) This SECTION expires January 1, 2012.
SOURCE: ; (11)SE0039.1.2. -->
SECTION 2. An emergency is declared for this act.
SEA 39 _ Concur
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