AN ACT to amend the Indiana Code concerning state and local administration and to make
an appropriation.
SECTION 1. [EFFECTIVE JULY 1, 2011]
(a) The following definitions apply throughout this act:
(1) "Augmentation allowed" means the governor and the budget agency are
authorized to add to an appropriation in this act from revenues accruing to the
fund from which the appropriation was made.
(2) "Biennium" means the period beginning July 1, 2011, and ending June 30, 2013.
Appropriations appearing in the biennial column for construction or other permanent
improvements do not revert under IC 4-13-2-19 and may be allotted.
(3) "Deficiency appropriation" or "special claim" means an appropriation available
during the 2010-2011 fiscal year.
(4) "Equipment" includes machinery, implements, tools, furniture,
furnishings, vehicles, and other articles that have a calculable period of service
that exceeds twelve (12) calendar months.
(5) "Fee replacement" includes payments to universities to be used to pay indebtedness
resulting from financing the cost of planning, purchasing, rehabilitation, construction,
repair, leasing, lease-purchasing, or otherwise acquiring land, buildings, facilities,
and equipment to be used for academic and instructional purposes.
(6) "Federally qualified health center" means a community health center that is
designated by the Health Resources Services Administration, Bureau of Primary Health
Care, as a Federally Qualified Health Center Look Alike under the FED 330 Consolidated
Included in the above appropriations for the legislative council and legislative services
agency expenses are funds for usual and customary expenses associated with legislative
services.
If the funds above appropriated for the legislative council and the legislative services
agency and for legislator and lay member travel are insufficient to pay all the necessary
expenses incurred, there are hereby appropriated such further sums as may be necessary
to pay those expenses.
Any person other than a member of the general assembly who is appointed by the governor,
speaker of the house, president or president pro tempore of the senate, house or senate
minority floor leader, or legislative council to serve on any research, study, or survey
committee or commission is entitled, when authorized by the legislative council, to a
per diem instead of subsistence of $75 per day during the 2011-2013 biennium. In
addition to the per diem, such a person is entitled to mileage reimbursement, at the
rate specified for members of the general assembly, for each mile necessarily traveled
from the person's usual place of residence to the state capitol or other in-state site
of the committee, commission, or conference. However, reimbursement for any out-of-state
travel expenses claimed by lay members serving on research, study, or survey committees
or commissions under the jurisdiction of the legislative council shall be based
on SECTION 14 of this act, until the legislative council applies those travel policies
and procedures that govern legislators and their staffs to such lay members as authorized
elsewhere in this SECTION. The allowance and reimbursement permitted in this paragraph
The above funds are appropriated for the printing and distribution of documents
published by the legislative council. These documents include journals, bills,
resolutions, enrolled documents, the acts of the first and second regular sessions
of the 117th general assembly, the supplements to the Indiana Code for fiscal years
2011-2012 and 2012-2013, and the publication of the Indiana Administrative Code
and the Indiana Register. Upon completion of the distribution of the Acts and the
supplements to the Indiana Code, as provided in IC 2-6-1.5, remaining copies may
be sold at a price or prices periodically determined by the legislative council. If
the above appropriations for the printing and distribution of documents published
by the legislative council are insufficient to pay all of the necessary expenses
incurred, there are hereby appropriated such sums as may be necessary to pay such
expenses.
COUNCIL OF STATE GOVERNMENTS ANNUAL DUES
Other Operating Expense
143,944
143,944
NATIONAL CONFERENCE OF STATE LEGISLATURES ANNUAL DUES
Other Operating Expense
190,337
190,337
NATIONAL CONFERENCE OF INSURANCE LEGISLATORS ANNUAL DUES
TRIAL COURT OPERATIONS
Total Operating Expense
596,075
596,075
INDIANA CONFERENCE FOR LEGAL EDUCATION OPPORTUNITY
Total Operating Expense
778,750
778,750
The above funds are appropriated to the division of state court administration in
compliance with the provisions of IC 33-24-13-7.
PUBLIC DEFENDER COMMISSION
Total Operating Expense
12,850,000
12,850,000
The above appropriation is made in addition to the distribution authorized by
COMMISSION ON RACE AND GENDER FAIRNESS
Total Operating Expense
380,996
380,996
FOR THE COURT OF APPEALS
Personal Services
9,283,964
9,283,964
Other Operating Expense
1,032,777
1,032,777
The above appropriations for the court of appeals personal services include the
subsistence allowance provided by IC 33-38-5-8.
FOR THE PUBLIC EMPLOYEES' RETIREMENT FUND
JUDGES' RETIREMENT FUND
Other Operating Expense
11,757,357
14,077,436
PROSECUTORS' RETIREMENT FUND
Other Operating Expense
1,838,908
2,080,000
D. FINANCIAL MANAGEMENT
FOR THE AUDITOR OF STATE
Personal Services
3,906,887
3,906,887
Other Operating Expense
1,180,338
1,180,338
GOVERNORS' AND GOVERNORS' SURVIVING SPOUSES' PENSIONS
Total Operating Expense
156,428
156,428
The above appropriations for governors' and governors' surviving spouses' pensions
are made under IC 4-3-3.
FOR THE STATE BOARD OF ACCOUNTS
Personal Services
17,960,445
17,960,445
Other Operating Expense
535,718
535,718
GOVERNOR ELECT
Total Operating Expense
0
40,000
FOR THE STATE BUDGET COMMITTEE
Total Operating Expense
46,007
46,007
Notwithstanding IC 4-12-1-11(b), the salary per diem of the legislative members of
the budget committee is an amount equal to one hundred fifty percent (150%) of the
legislative business per diem allowance. If the above appropriations are insufficient
to carry out the necessary operations of the budget committee, there are hereby
appropriated such further sums as may be necessary.
FOR THE OFFICE OF MANAGEMENT AND BUDGET
Personal Services
896,949
896,949
Other Operating Expense
83,375
83,375
FOR THE STATE BUDGET AGENCY
Personal Services
2,358,520
2,358,520
Other Operating Expense
504,395
504,395
The agency may establish an internal service fund to perform central accounting
operations.
DEPARTMENTAL AND INSTITUTIONAL EMERGENCY CONTINGENCY FUND
Total Operating Expense
2,000,000
The foregoing departmental and institutional emergency contingency fund appropriation
OUTSIDE BILL CONTINGENCY
Total Operating Expense
5,000,000
PERSONAL SERVICES/FRINGE BENEFITS CONTINGENCY FUND
Total Operating Expense
89,000,000
The foregoing personal services/fringe benefits contingency fund appropriation is
subject to allotment to departments, institutions, and all state agencies by the budget
agency with the approval of the governor.
The foregoing personal services/fringe benefits contingency fund appropriation may
be used only for salary increases, fringe benefit increases, an employee leave conversion
program, or a state retiree health program for state employees and may not be used for
any other purpose.
The foregoing personal services/fringe benefits contingency fund appropriation does
not revert at the end of the biennium but remains in the personal services/fringe
benefits contingency fund.
RETIREE HEALTH BENEFIT TRUST FUND
Retiree Health Benefit Trust Fund (IC 5-10-8-8.5)
Total Operating Expense
42,400,000
Augmentation Allowed.
The foregoing appropriation for the retiree health plan:
(1) is to fund employer contributions and benefits provided under IC 5-10-8.5;
(2) does not revert at the end of any state fiscal year but remains available for
the purposes of the appropriation in subsequent state fiscal years; and
(3) is not subject to transfer to any other fund or to transfer, assignment,
or reassignment for any other use or purpose by the state board of finance
notwithstanding IC 4-9.1-1-7 and IC 4-13-2-23 or by the budget agency
notwithstanding IC 4-12-1-12 or any other law.
The budget agency may transfer appropriations from federal or dedicated funds to
the trust fund to accrue funds to pay benefits to employees that are not paid from the
general fund.
COMPREHENSIVE HEALTH INSURANCE ASSOCIATION STATE SHARE
Total Operating Expense
97,700,000
INSPIRE (IC 4-34-3-2)
Build Indiana Fund (IC 4-30-17)
Other Operating Expense
2,850,000
FOR THE PUBLIC EMPLOYEES' RETIREMENT FUND
PUBLIC SAFETY PENSION
Total Operating Expense
131,000,000
180,000,000
Augmentation Allowed.
FOR THE TREASURER OF STATE
Personal Services
744,980
744,980
Other Operating Expense
38,115
38,115
The treasurer of state, the board for depositories, the Indiana commission for higher
education, and the state student assistance commission shall cooperate and provide
to the Indiana education savings authority the following:
(1) Clerical and professional staff and related support.
(2) Office space and services.
(3) Reasonable financial support for the development of rules, policies,
programs, and guidelines, including authority operations and travel.
E. TAX ADMINISTRATION
FOR THE DEPARTMENT OF REVENUE
COLLECTION AND ADMINISTRATION
From the General Fund
45,845,804
45,845,804
From the Motor Carrier Regulation Fund (IC 8-2.1-23)
752,284
752,284
From the Motor Vehicle Highway Account (IC 8-14-1)
2,319,981
2,319,981
Augmentation allowed from the Motor Carrier Regulation Fund and the Motor
Vehicle Highway Account.
The amounts specified from the General Fund, Motor Carrier Regulation Fund,
and the Motor Vehicle Highway Account are for the following purposes:
OUTSIDE COLLECTIONS
Total Operating Expense
4,500,000
4,500,000
With the approval of the governor and the budget agency, the foregoing sums for the
department of state revenue's outside collections may be augmented to an amount not
exceeding in total, together with the above specific amounts, one and one-tenth percent
(1.1%) of the amount of money collected by the department from taxes and fees.
MOTOR CARRIER REGULATION
Motor Carrier Regulation Fund (IC 8-2.1-23)
Personal Services
1,591,561
1,591,561
Other Operating Expense
2,619,734
2,619,734
Augmentation allowed from the Motor Carrier Regulation Fund.
MOTOR FUEL TAX DIVISION
Motor Vehicle Highway Account (IC 8-14-1)
Personal Services
6,624,160
6,624,160
Other Operating Expense
738,777
738,777
Augmentation allowed from the Motor Vehicle Highway Account.
In addition to the foregoing appropriations, there is hereby appropriated to the
department of revenue motor fuel tax division an amount sufficient to pay claims
for refunds on license-fee-exempt motor vehicle fuel as provided by law. The sums
above appropriated from the motor vehicle highway account for the operation of the
motor fuel tax division, together with all refunds for license-fee-exempt motor vehicle
fuel, shall be paid from the receipts of those license fees before they are distributed
as provided by IC 6-6-1.1.
FOR THE INDIANA GAMING COMMISSION
From the State Gaming Fund (IC 4-33-13-3)
2,883,092
2,883,092
From the Gaming Investigations Fund (IC 4-33-4.5)
FOR THE INDIANA DEPARTMENT OF GAMING RESEARCH
Personal Services
86,841
86,841
Other Operating Expense
104,158
104,158
Augmentation allowed from fees accruing under IC 4-33-18-8.
FOR THE INDIANA HORSE RACING COMMISSION
Indiana Horse Racing Commission Operating Fund (IC 4-31-10-2)
Personal Services
1,951,137
1,951,137
Other Operating Expense
282,499
282,499
The foregoing appropriations to the Indiana horse racing commission are made from
revenues accruing to the Indiana horse racing commission before any distribution
is made under IC 4-31-9.
Augmentation allowed.
STANDARDBRED ADVISORY BOARD
Standardbred Horse Fund (IC 15-19-2-10)
Total Operating Expense
193,500
193,500
The foregoing appropriations to the standardbred advisory board are made from
revenues accruing to the Indiana horse racing commission before any distribution
is made under IC 4-31-9.
Augmentation allowed.
STANDARDBRED BREED DEVELOPMENT
Indiana Horse Racing Commission Operating Fund (IC 4-31-10-2)
Total Operating Expense
11,917,000
11,150,000
Augmentation allowed.
THOROUGHBRED BREED DEVELOPMENT
The above appropriation is for the support of harness racing at the state fair and
$250,000 for county fairs.
FOR THE DEPARTMENT OF LOCAL GOVERNMENT FINANCE
Personal Services
2,993,946
2,993,946
Other Operating Expense
867,399
867,399
FOR THE INDIANA BOARD OF TAX REVIEW
Personal Services
1,056,898
1,056,898
Other Operating Expense
61,689
61,689
F. ADMINISTRATION
FOR THE DEPARTMENT OF ADMINISTRATION
Personal Services
8,739,579
8,739,579
Other Operating Expense
15,871,101
15,871,101
FOR THE STATE PERSONNEL DEPARTMENT
Personal Services
2,933,745
2,933,745
Other Operating Expense
233,258
233,258
The department may establish an internal service fund to perform the functions of the
department.
FOR THE STATE EMPLOYEES APPEALS COMMISSION
DRUG ABUSE PREVENTION
Drug Abuse Fund (IC 11-8-2-11)
Total Operating Expense
150,000
150,000
Augmentation allowed.
COUNTY JAIL MAINTENANCE CONTINGENCY FUND
Other Operating Expense
24,515,225
24,515,225
Disbursements from the fund shall be made for the purpose of reimbursing sheriffs
for the cost of incarcerating in county jails persons convicted of felonies to the
extent that such persons are incarcerated for more than five (5) days after the
day of sentencing or the date upon which the department of correction receives the
FOR THE DEPARTMENT OF ADMINISTRATION
DEPARTMENT OF CORRECTION OMBUDSMAN BUREAU
Personal Services
9,677,503
9,677,503
Other Operating Expense
597,231
597,231
ENFORCEMENT AID
General Fund
Total Operating Expense
38,536
38,536
Motor Vehicle Highway Account (IC 8-14-1)
Total Operating Expense
38,537
38,537
The above appropriations for enforcement aid are to meet unforeseen emergencies of a
confidential nature. They are to be expended under the direction of the superintendent
and to be accounted for solely on the superintendent's authority.
PENSION FUND
General Fund
Total Operating Expense
6,184,606
6,184,606
Motor Vehicle Highway Account (IC 8-14-1)
Total Operating Expense
6,184,608
6,184,608
The above appropriations shall be paid into the state police pension fund provided for
in IC 10-12-2 in twelve (12) equal installments on or before July 30 and on or before
the 30th of each succeeding month thereafter.
BENEFIT FUND
General Fund
Total Operating Expense
1,713,151
1,713,151
Augmentation allowed.
Motor Vehicle Highway Account (IC 8-14-1)
Total Operating Expense
1,713,151
1,713,151
Augmentation allowed.
All benefits to members shall be paid by warrant drawn on the treasurer of state
by the auditor of state on the basis of claims filed and approved by the trustees
of the state police pension and benefit funds created by IC 10-12-2.
SUPPLEMENTAL PENSION
General Fund
Total Operating Expense
2,171,723
2,171,723
Augmentation allowed.
Motor Vehicle Highway Account (IC 8-14-1)
Total Operating Expense
2,171,723
2,171,723
Augmentation allowed.
ACCIDENT REPORTING
Accident Report Account (IC 9-29-11-1)
Total Operating Expense
25,500
25,500
Augmentation allowed.
DRUG INTERDICTION
Drug Interdiction Fund (IC 10-11-7)
Total Operating Expense
215,000
215,000
Augmentation allowed.
DNA SAMPLE PROCESSING FUND
DNA Sample Processing Fund (IC 10-13-6-9.5)
Total Operating Expense
1,327,777
1,327,777
Augmentation allowed.
AUTOMATED FINGERPRINT IDENTIFICATION SYSTEM
Fingerprint Identification Fund (IC 10-13-3-28)
Total Operating Expense
1
1
Augmentation allowed.
FOR THE INTEGRATED PUBLIC SAFETY COMMISSION
PROJECT SAFE-T
Integrated Public Safety Communications Fund (IC 5-26-4-1)
Total Operating Expense
12,042,700
12,042,700
Augmentation allowed.
FOR THE ADJUTANT GENERAL
Personal Services
5,114,386
5,114,386
Other Operating Expense
3,666,380
3,666,380
CAMP ATTERBURY MUSCATATUCK CENTER FOR COMPLEX OPERATIONS
Personal Services
543,775
543,775
Other Operating Expense
319,476
319,476
DISABLED SOLDIERS' PENSION
Total Operating Expense
1
1
Augmentation allowed.
MUTC - MUSCATATUCK URBAN TRAINING CENTER
Total Operating Expense
1,178,870
1,178,870
HOOSIER YOUTH CHALLENGE ACADEMY
General Fund
Total Operating Expense
1,800,000
1,800,000
To facilitate the duties of the Indiana criminal justice institute as outlined in
IC 5-2-6-3, the above appropriation is not subject to the provisions of IC 4-9.1-1-7
when used to support other state agencies through the awarding of state match dollars.
SSBG - CRIMINAL JUSTICE INSTITUTE
Total Operating Expense
636,763
636,763
VICTIM AND WITNESS ASSISTANCE FUND
Victim and Witness Assistance Fund (IC 5-2-6-14)
Total Operating Expense
798,828
798,828
Augmentation allowed.
ALCOHOL AND DRUG COUNTERMEASURES
Alcohol and Drug Countermeasures Fund (IC 9-27-2-11)
Total Operating Expense
348,211
348,211
Augmentation allowed.
STATE DRUG FREE COMMUNITIES FUND
State Drug Free Communities Fund (IC 5-2-10-2)
Total Operating Expense
526,585
526,585
Augmentation allowed.
INDIANA SAFE SCHOOLS
General Fund
Total Operating Expense
1,129,216
1,129,216
Indiana Safe Schools Fund (IC 5-2-10.1-2)
Total Operating Expense
692,100
692,100
Augmentation allowed from Indiana Safe Schools Fund.
Of the above appropriations for the Indiana safe schools program, $1,071,316 is
appropriated annually to provide grants to school corporations for school safe haven
programs, emergency preparedness programs, and school safety programs, and
$750,000 is appropriated annually for use in providing training to school safety
specialists.
SEXUAL ASSAULT VICTIMS' ASSISTANCE
Sexual Assault Victims' Assistance Account (IC 5-2-6-23(h))
Total Operating Expense
49,000
49,000
Augmentation allowed. The full amount of the above appropriations shall be distributed
to rape crisis centers in Indiana without any deduction of personal services or other
operating expenses of any state agency.
VICTIMS OF VIOLENT CRIME ADMINISTRATION
Violent Crime Victims Compensation Fund (IC 5-2-6.1-40)
Personal Services
61,586
61,586
Other Operating Expense
2,500,414
2,500,414
Augmentation allowed.
DOMESTIC VIOLENCE PREVENTION AND TREATMENT
General Fund
Total Operating Expense
1,097,252
1,097,252
Social Services Block Grant
Total Operating Expense
636,672
636,672
Domestic Violence Prevention and Treatment Fund (IC 5-2-6.7-4)
Total Operating Expense
1,115,590
1,115,590
Augmentation allowed.
FOR THE DEPARTMENT OF TOXICOLOGY
Total Operating Expense
2,093,873
2,093,873
FOR THE CORONERS TRAINING BOARD
Coroners Training and Continuing Education Fund (IC 4-23-6.5-8)
FOR THE PROFESSIONAL LICENSING AGENCY
Personal Services
4,456,461
4,456,461
Other Operating Expense
526,517
526,517
PRENEED CONSUMER PROTECTION
Preneed Consumer Protection Fund (IC 30-2-13-28)
Total Operating Expense
50,000
50,000
Augmentation allowed.
BOARD OF FUNERAL AND CEMETERY SERVICE
Funeral Service Education Fund (IC 25-15-9-13)
Total Operating Expense
4,250
4,250
Augmentation allowed.
DENTAL PROFESSION INVESTIGATION AND ENFORCEMENT
Dental Compliance Fund (IC 25-14-1-3.7)
Total Operating Expense
1
1
Augmentation allowed.
PHYSICIAN INVESTIGATION AND ENFORCEMENT
FOR THE WORKER'S COMPENSATION BOARD
From the General Fund
1,801,538 1,801,538
From the Worker's Compensation Supplemental Administrative Fund (IC 22-3-5-6)
145,007 145,007
Augmentation allowed.
The amounts specified from the general fund and the workers' compensation supplemental
administrative fund are for the following purposes:
Personal Services
1,853,570
1,853,570
The amounts specified from the General Fund and the State Parks and Reservoirs
Personal Services
23,515,587
23,515,587
Other Operating Expense
9,991,819
9,991,819
ACID MINE DRAINAGE ABATEMENT AND TREATMENT
Acid Mine Abatement and Treatment Fund (IC 14-34-19-1.3)
Total Operating Expense
1
1
Augmentation allowed.
OFF-ROAD VEHICLE AND SNOWMOBILE FUND
Off-Road Vehicle and Snowmobile Fund (IC 14-16-1-30)
Total Operating Expense
330,176
330,176
Augmentation allowed.
NATURAL RECREATION TRAILS
Off-Road Vehicle and Snowmobile Fund (IC 14-16-1-30)
Total Operating Expense
100,000
100,000
Augmentation allowed.
LAW ENFORCEMENT DIVISION
From the General Fund
8,446,236
8,446,236
From the Fish and Wildlife Fund (IC 14-22-3-2)
11,967,270
11,967,270
Augmentation allowed from the Fish and Wildlife Fund.
The amounts specified from the General Fund and the Fish and Wildlife Fund are for
the following purposes:
Personal Services
17,741,091
17,741,091
Other Operating Expense
2,672,415
2,672,415
FISH AND WILDLIFE DIVISION
Fish and Wildlife Fund (IC 14-22-3-2)
Personal Services
6,274,299
6,274,299
Other Operating Expense
2,551,967
2,551,967
Augmentation allowed.
DEPARTMENT OF THE INTERIOR - FISH AND WILDLIFE
Deer Research and Management Fund (IC 14-22-5-2)
Total Operating Expense
39,000
39,000
Fish and Wildlife Fund (IC 14-22-3-2)
Total Operating Expense
1,183,772
1,183,772
Augmentation allowed.
NONGAME FUND - FEDERAL
Nongame Fund (IC 14-22-34-20)
Total Operating Expense
168,750
168,750
Augmentation allowed.
The amounts specified from the General Fund and the State Forestry Fund are for
the following purposes:
Personal Services
7,288,922
7,288,922
Other Operating Expense
1,700,061
1,700,061
FORESTRY GRANTS
General Fund
Total Operating Expense
100,000
100,000
Entomology and Plant Pathology Fund (IC 14-24-10-3)
Total Operating Expense
50,000
50,000
Augmentation allowed.
State Forestry Fund (IC 14-23-3-2)
Total Operating Expense
500,000
500,000
Augmentation allowed.
RECLAMATION DIVISION
Natural Resources Reclamation Division Fund (IC 14-34-14-2)
Total Operating Expense
47,653
47,653
Augmentation allowed.
In addition to any of the foregoing appropriations for the department of natural
resources, any federal funds received by the state of Indiana for support of approved
outdoor recreation projects for planning, acquisition, and development under the
provisions of the federal Land and Water Conservation Fund Act, P.L.88-578, are
appropriated for the uses and purposes for which the funds were paid to the state,
and shall be distributed by the department of natural resources to state agencies
and other governmental units in accordance with the provisions under which the
funds were received.
DEPARTMENT OF THE INTERIOR - INDIANA DEPARTMENT OF NATURAL RESOURCES
General Fund
Total Operating Expense
70,000
70,000
Natural Resources Reclamation Division Fund (IC 14-34-14-2)
Total Operating Expense
1,554,488
1,554,488
Augmentation allowed.
LAKE MICHIGAN COASTAL PROGRAM
Cigarette Tax Fund (IC 6-7-1-29.1)
Total Operating Expense
3,879
3,879
Augmentation allowed.
NORTHWEST REGIONAL OFFICE
From the General Fund
284,188
284,188
From the State Solid Waste Management Fund (IC 13-20-22-2)
6,231
6,231
From the Indiana Recycling Promotion and Assistance Fund (IC 4-23-5.5-14)
5,388
5,388
From the Waste Tire Management Fund (IC 13-20-13-8)
11,151
11,151
From the Title V Operating Permit Program Trust Fund (IC 13-17-8-1)
132,626
132,626
From the Environmental Management Permit Operation Fund (IC 13-15-11-1)
63,930
63,930
From the Environmental Management Special Fund (IC 13-14-12-1)
9,921
9,921
From the Hazardous Substances Response Trust Fund (IC 13-25-4-1)
21,477
21,477
From the Asbestos Trust Fund (IC 13-17-6-3)
4,786
4,786
From the Underground Petroleum Storage Tank Trust Fund (IC 13-23-6-1)
6,819
6,819
Augmentation allowed from the State Solid Waste Management Fund, Indiana
Recycling Promotion and Assistance Fund, Waste Tire Management Fund, Title V
Operating Permit Program Trust Fund, Environmental Management Permit
Operation Fund, Environmental Management Special Fund, Hazardous Substances
Response Trust Fund, Asbestos Trust Fund, and Underground Petroleum Storage
Tank Trust Fund.
Personal Services
201,928
201,928
Other Operating Expense
133,622
133,622
LEGAL AFFAIRS
From the General Fund
561,625
561,625
From the Waste Tire Management Fund (IC 13-20-13-8)
9,302
9,302
From the Title V Operating Permit Program Trust Fund (IC 13-17-8-1)
247,167
247,167
From the Environmental Management Permit Operation Fund (IC 13-15-11-1)
181,134
181,134
From the Environmental Management Special Fund (IC 13-14-12-1)
22,230
22,230
The amounts specified from the General Fund, State Solid Waste Management Fund,
Indiana Recycling Promotion and Assistance Fund, Waste Tire Management Fund,
The amounts specified from the General Fund and the Environmental Management
Permit Operation Fund are for the following purposes:
Personal Services
2,034,100
2,034,100
Other Operating Expense
874,261
874,261
CLEAN VESSEL PUMPOUT
Environmental Management Special Fund (IC 13-14-12-1)
Total Operating Expense
28,288
28,288
Augmentation allowed.
GROUNDWATER PROGRAM
Environmental Management Special Fund (IC 13-14-12-1)
Total Operating Expense
111,269
111,269
Augmentation allowed.
UNDERGROUND STORAGE TANK PROGRAM
Underground Petroleum Storage Tank Trust Fund (IC 13-23-6-1)
Total Operating Expense
306,234
306,234
Augmentation allowed.
AIR MANAGEMENT OPERATING
From the General Fund
604,576
604,576
From the Environmental Management Special Fund (IC 13-14-12-1)
264,324
264,324
Augmentation allowed from the Environmental Management Special Fund.
The amounts specified from the General Fund and the Environmental Management
Special Fund are for the following purposes:
Personal Services
582,889
582,889
Other Operating Expense
286,011
286,011
WATER MANAGEMENT NONPERMITTING
Personal Services
2,758,985
2,758,985
Other Operating Expense
802,379
802,379
GREAT LAKES INITIATIVE
Environmental Management Special Fund (IC 13-14-12-1)
Total Operating Expense
57,385
57,385
FOR THE HOUSING AND COMMUNITY DEVELOPMENT AUTHORITY
INDIANA INDIVIDUAL DEVELOPMENT ACCOUNTS
Affordable Housing and Community Development Fund (IC 5-20-4)
Total Operating Expense
1,000,000
1,000,000
The housing and community development authority shall collect and report to the
family and social services administration (FSSA) all data required for FSSA to meet
the data collection and reporting requirements in 45 CFR Part 265.
Family and social services administration, division of family resources shall apply
all qualifying expenditures for individual development accounts deposits toward Indiana's
maintenance of effort under the federal Temporary Assistance for Needy Families (TANF)
program (45 CFR 260 et seq.).
MORTGAGE FORECLOSURE COUNSELING
Home Ownership Education Fund (IC 5-20-1-27)
Total Operating Expense
1,693,924
1,693,924
Augmentation Allowed.
C. EMPLOYMENT SERVICES
HIGHWAY OPERATING
State Highway Fund (IC 8-23-9-54)
270,724,355 263,724,355
Public Mass Transportation Fund (IC 8-23-3-8)
170,000 170,000
Industrial Rail Service Fund
305,000 305,000
The amounts specified from the State Highway Fund, the Public Mass Transportation
Fund, and the Industrial Rail Service Fund are for the following purposes:
Personal Services
214,386,249
207,386,249
Other Operating Expense
56,813,106
56,813,106
HIGHWAY VEHICLE AND ROAD MAINTENANCE EQUIPMENT
State Highway Fund (IC 8-23-9-54)
HIGHWAY PLANNING AND RESEARCH PROGRAM
State Highway Fund (IC 8-23-9-54)
Total Operating Expense
2,500,000
2,500,000
STATE HIGHWAY ROAD CONSTRUCTION AND IMPROVEMENT PROGRAM
State Highway Road Construction Improvement Fund (IC 8-14-10-5)
Lease Rental Payments Expense
61,400,000
62,300,000
Augmentation allowed.
The above appropriations for the state highway road construction and improvement
program are appropriated from the state highway road construction and improvement
The department may establish an account to be known as the "local government revolving
account". The account is to be used to administer the federal-local highway construction
program. All contracts issued and all funds received for federal-local projects under
Two hundred seventy-five thousand dollars ($275,000) of the above appropriation
for the state fiscal year beginning July 1, 2011, and ending June 30, 2012, and
two hundred seventy-five thousand dollars ($275,000) of the above appropriation
for the state fiscal year beginning July 1, 2012, and ending June 30, 2013, shall
be distributed in the state fiscal year to neighborhood based community service
programs.
CHILD PSYCHIATRIC SERVICES FUND
Total Operating Expense
17,023,760
17,023,760
SERIOUSLY EMOTIONALLY DISTURBED
Total Operating Expense
15,075,408
15,075,408
SERIOUSLY MENTALLY ILL
General Fund
Total Operating Expense
94,302,551
94,302,551
Mental Health Centers Fund (IC 6-7-1-32.1)
Total Operating Expense
4,311,650
4,311,650
Augmentation allowed.
COMMUNITY MENTAL HEALTH CENTERS
Tobacco Master Settlement Agreement Fund (IC 4-12-1-14.3)
Total Operating Expense
7,000,000
7,000,000
The above appropriation from the Tobacco Master Settlement Agreement Fund is in
addition to other funds. The above appropriations for comprehensive community mental
health services include the intragovernmental transfers necessary to provide the
nonfederal share of reimbursement under the Medicaid rehabilitation option.
The comprehensive community mental health centers shall submit their proposed annual
budgets (including income and operating statements) to the budget agency on or before
August 1 of each year. All federal funds shall be applied in augmentation of the foregoing
funds rather than in place of any part of the funds. The office of the secretary, with the
approval of the budget agency, shall determine an equitable allocation of the appropriation
among the mental health centers.
GAMBLERS' ASSISTANCE
Gamblers' Assistance Fund (IC 4-33-12-6)
Total Operating Expense
4,041,728
4,041,728
SUBSTANCE ABUSE TREATMENT
LOGANSPORT STATE HOSPITAL
From the General Fund
22,092,775 22,092,775
From the Mental Health Fund (IC 12-24-14-4)
6,318,370 6,318,370
Augmentation allowed.
The amounts specified from the general fund and the mental health fund are for the
following purposes:
Personal Services
24,528,698
24,528,698
Other Operating Expense
3,882,447
3,882,447
MADISON STATE HOSPITAL
From the General Fund
21,633,735
21,633,735
From the Mental Health Fund (IC 12-24-14-4)
5,754,681
5,754,681
Augmentation allowed.
The amounts specified from the general fund and the mental health fund are for the
following purposes:
Personal Services
21,339,985
21,339,985
Other Operating Expense
6,048,431
6,048,431
RICHMOND STATE HOSPITAL
From the General Fund
30,556,566
30,556,566
From the Mental Health Fund (IC 12-24-14-4)
2,261,464
2,261,464
Augmentation allowed.
The amounts specified from the general fund and the mental health fund are for the
following purposes:
In addition to the above appropriations, each institution may qualify for an additional
appropriation, or allotment, subject to approval of the governor and the budget agency,
from the mental health fund of up to twenty percent (20%), but not to exceed $50,000
in each fiscal year, of the amount by which actual net collections exceed an amount
specified in writing by the division of mental health and addiction before July 1 of
each year beginning July 1, 2011.
DIVISION OF FAMILY RESOURCES ADMINISTRATION
Personal Services
1,325,447
1,325,447
Other Operating Expense
1,670,322
1,670,322
COMMISSION ON THE SOCIAL STATUS OF BLACK MALES
Total Operating Expense
139,620
139,620
SSBG - DIVISION OF FAMILY RESOURCES
Total Operating Expense
1,100,000
1,100,000
CHILD CARE LICENSING FUND
Child Care Fund (IC 12-17.2-2-3)
Total Operating Expense
100,000
100,000
Augmentation allowed.
ELECTRONIC BENEFIT TRANSFER PROGRAM
Total Operating Expense
2,278,565
2,278,565
The foregoing appropriations for the division of family resources Title IV-D of the
federal Social Security Act are made under, and not in addition to, IC 31-25-4-28.
DFR - COUNTY ADMINISTRATION
Total Operating Expense
89,154,386
90,229,853
INDIANA CLIENT ELIGIBILITY SYSTEM (ICES)
Total Operating Expense
7,292,497
7,292,497
IMPACT PROGRAM
Total Operating Expense
3,016,665
3,016,665
TEMPORARY ASSISTANCE FOR NEEDY FAMILIES (TANF)
Total Operating Expense
31,776,757
31,776,757
SNAP ADMINISTRATION
FOR THE DEPARTMENT OF ADMINISTRATION
DEPARTMENT OF CHILD SERVICES OMBUDSMAN BUREAU
Total Operating Expense
145,000
145,000
B. PUBLIC HEALTH
FOR THE STATE DEPARTMENT OF HEALTH
Personal Services
18,798,345
18,798,345
The above appropriation includes funding for pulse oximetry screening of infants.
RADON GAS TRUST FUND
Radon Gas Trust Fund (IC 16-41-38-8)
The amount appropriated from the tobacco master settlement agreement fund is in
lieu of the appropriation provided for this purpose in IC 6-7-1-30.5 or any other law.
Of the above appropriations for the local health maintenance fund, $60,000 each year
shall be used to provide additional funding to adjust funding through the formula in
IC 16-46-10 to reflect population increases in various counties. Money appropriated
to the local health maintenance fund must be allocated under the following schedule
each year to each local board of health whose application for funding is approved by
the state department of health:
COUNTY POPULATION
AMOUNT OF GRANT
over 499,999
94,112
100,000 - 499,999
72,672
50,000 - 99,999
48,859
under 50,000
33,139
LOCAL HEALTH DEPARTMENT ACCOUNT
Tobacco Master Settlement Agreement Fund (IC 4-12-1-14.3)
Total Operating Expense
3,000,000
3,000,000
The foregoing appropriations for the local health department account are statutory
distributions under IC 4-12-7.
TOBACCO USE PREVENTION AND CESSATION PROGRAM
Tobacco Master Settlement Agreement Fund (IC 4-12-1-14.3)
Total Operating Expense
8,051,037
8,051,037
A minimum of 85% of the above appropriations shall be used for grants to local
agencies and other entities with programs designed to reduce smoking.
FOR THE INDIANA SCHOOL FOR THE BLIND AND VISUALLY IMPAIRED
Personal Services
9,664,722
9,664,722
Other Operating Expense
965,000
965,000
FOR THE INDIANA SCHOOL FOR THE DEAF
Personal Services
14,608,440
14,608,440
Other Operating Expense
1,731,367
1,731,367
C. VETERANS' AFFAIRS
TOTAL APPROPRIATIONS - IUPUI
211,347,086
215,109,490
Transfers of allocations between campuses to correct for errors in allocation among
the campuses of Indiana University can be made by the institution with the approval of
the commission for higher education and the budget agency. Indiana University shall
maintain current operations at all statewide medical education sites.
FOR INDIANA UNIVERSITY
ABILENE NETWORK OPERATIONS CENTER
Total Operating Expense
707,707
707,707
SPINAL CORD AND HEAD INJURY RESEARCH CENTER
Total Operating Expense
524,230
524,230
MEDICAL EDUCATION CENTER EXPANSION
Total Operating Expense
3,000,000
3,000,000
The above appropriations for medical education center expansion are intended to
help increase medical school class size on a statewide basis. The funds shall be
used to help increase enrollment and to provide clinical instruction. The funds
shall be distributed to the nine (9) existing medical education centers in proportion
to the increase in enrollment for each center.
INSTITUTE FOR THE STUDY OF DEVELOPMENTAL DISABILITIES
Total Operating Expense
2,105,824
2,105,824
FOR PURDUE UNIVERSITY - REGIONAL CAMPUSES
CALUMET
Total Operating Expense
26,844,940
26,844,940
Fee Replacement
1,490,058
1,489,772
NORTH CENTRAL
Total Operating Expense
13,073,588
13,073,588
TOTAL APPROPRIATION - PURDUE UNIVERSITY REGIONAL CAMPUSES
41,408,586
41,408,300
FOR INDIANA UNIVERSITY - PURDUE UNIVERSITY
AT FORT WAYNE (IPFW)
Total Operating Expense
38,563,050
38,563,050
Fee Replacement
5,412,164
5,420,037
Transfers of allocations between campuses to correct for errors in allocation among
the campuses of Purdue University can be made by the institution with the approval of
the commission for higher education and the budget agency.
FOR PURDUE UNIVERSITY
ANIMAL DISEASE DIAGNOSTIC LABORATORY SYSTEM
Total Operating Expense
3,449,706
3,449,706
The above appropriations shall be used to fund the animal disease diagnostic laboratory
system (ADDL), which consists of the main ADDL at West Lafayette, the bangs disease
testing service at West Lafayette, and the southern branch of ADDL Southern Indiana
Purdue Agricultural Center (SIPAC) in Dubois County. The above appropriations are
in addition to any user charges that may be established and collected under IC 21-46-3-5.
Notwithstanding IC 21-46-3-4, the trustees of Purdue University may approve reasonable
NURSING PROGRAM
Total Operating Expense
204,000
204,000
FOR UNIVERSITY OF SOUTHERN INDIANA
Total Operating Expense
40,109,493
40,109,493
Fee Replacement
10,998,767
12,134,116
HISTORIC NEW HARMONY
Total Operating Expense
470,414
470,414
FOR BALL STATE UNIVERSITY
Total Operating Expense
118,723,016
118,723,016
Fee Replacement
14,038,557
14,678,487
ENTREPRENEURIAL COLLEGE
Total Operating Expense
2,500,000
2,500,000
ACADEMY FOR SCIENCE, MATHEMATICS, AND HUMANITIES
Total Operating Expense
4,273,836
4,273,836
FOR VINCENNES UNIVERSITY
Total Operating Expense
37,302,378
37,302,378
Fee Replacement
4,176,639
4,869,491
All such income and all such fees, earnings, and receipts on hand June 30, 2011, and
all such income and fees, earnings, and receipts accruing thereafter are hereby
appropriated to the boards of trustees or directors of the aforementioned institutions
and IHETS and may be expended for any necessary expenses of the respective institutions
and IHETS, including university hospitals, schools of medicine, nurses' training
schools, schools of dentistry, and agricultural extension and experimental stations.
However, such income, fees, earnings, and receipts may be used for land and structures
only if approved by the governor and the budget agency.
The foregoing appropriations to Indiana University, Purdue University, Indiana State
University, University of Southern Indiana, Ball State University, Vincennes University,
Ivy Tech Community College, and IHETS include the employers' share of Social Security
payments for university and IHETS employees under the public employees' retirement
fund, or institutions covered by the Indiana state teachers' retirement fund. The funds
appropriated also include funding for the employers' share of payments to the public
employees' retirement fund and to the Indiana state teachers' retirement fund at a rate
to be established by the retirement funds for both fiscal years for each institution and
for IHETS employees covered by these retirement plans.
The treasurers of Indiana University, Purdue University, Indiana State University,
University of Southern Indiana, Ball State University, Vincennes University, and
The above appropriations shall be used for the delivery of Indiana State University
baccalaureate degree programs at Ivy Tech Community College and Vincennes
University locations through Degree Link.
WORKFORCE CENTERS
Build Indiana Fund (IC 4-30-17)
Total Operating Expense
732,794
732,794
MIDWEST HIGHER EDUCATION COMPACT
Build Indiana Fund (IC 4-30-17)
Total Operating Expense
95,000
95,000
TUITION AND FEE EXEMPTION FOR CHILDREN OF VETERANS AND
PUBLIC SAFETY OFFICERS (IC 21-14)
Total Operating Expense
24,496,750
26,619,114
NATIONAL GUARD SCHOLARSHIP
Total Operating Expense
2,806,588
2,806,588
The above appropriations for national guard scholarship and any program reserves
existing on June 30, 2011, shall be the total allowable state expenditure for the
The foregoing appropriations for the motorcycle operator safety education fund are
from the motorcycle operator safety education fund created by IC 20-30-13-11.
SCHOOL TRAFFIC SAFETY
Motor Vehicle Highway Account (IC 8-14-1)
Personal Services
146,750
146,750
Other Operating Expense
105,733
105,733
Augmentation allowed.
EDUCATION LICENSE PLATE FEES
Education License Plate Fees Fund (IC 9-18-31)
Total Operating Expense
115,569
115,569
ACCREDITATION SYSTEM
Personal Services
327,512
327,512
Other Operating Expense
395,352
395,352
SPECIAL EDUCATION (S-5)
Total Operating Expense
24,750,000
24,750,000
The foregoing appropriations for special education are made under IC 20-35-6-2.
SPECIAL EDUCATION EXCISE
Alcoholic Beverage Excise Tax Funds (IC 20-35-4-4)
Personal Services
137,962
137,962
Other Operating Expense
248,565
248,565
Augmentation allowed.
CAREER AND TECHNICAL EDUCATION
Personal Services
1,084,381
1,084,381
Other Operating Expense
128,522
128,522
TRANSFER TUITION (STATE EMPLOYEES' CHILDREN AND ELIGIBLE
CHILDREN IN MENTAL HEALTH FACILITIES)
Total Operating Expense
7,000
7,000
The foregoing appropriations for transfer tuition (state employees' children and
eligible children in mental health facilities) are made under IC 20-26-11-8 and
IC 20-26-11-10.
TEACHERS' SOCIAL SECURITY AND RETIREMENT DISTRIBUTION
Total Operating Expense
2,403,792
2,403,792
TEXTBOOK REIMBURSEMENT
Total Operating Expense
39,000,000
39,000,000
Before a school corporation or an accredited nonpublic school may receive a distribution
under the textbook reimbursement program, the school corporation or accredited nonpublic
school shall provide to the department the requirements established in IC 20-33-5-2.
The department shall provide to the family and social services administration (FSSA)
all data required for FSSA to meet the data collection reporting requirement in 45
CFR 265. Family and social services administration, division of family resources,
shall apply all qualifying expenditures for the textbook reimbursement program toward
Indiana's maintenance of effort under the federal Temporary Assistance for Needy
Families (TANF) program (45 CFR 260 et seq.).
The foregoing appropriations for textbook reimbursement include the appropriation
of the common school fund interest balance that is not appropriated for another
purpose. The remainder of the above appropriations are provided from the state general
fund.
FULL-DAY KINDERGARTEN
Total Operating Expense
81,900,000
81,900,000
The above appropriations for full-day kindergarten are available to school corporations
and charter schools that apply to the department of education for funding of full-day
kindergarten. The amount available to a school corporation or charter school equals
the amount appropriated divided by the total full day kindergarten enrollment of all
participating school corporations and charter schools (as defined in IC 20-43-1-4)
for the current year, and then multiplied by the school corporation's or charter
school's full day kindergarten enrollment of eligible pupils (as defined in IC 20-43-1-11)
for the current year. However, a school corporation or charter school may not receive
more than $2,500 dollars per student for full day kindergarten. A school corporation
or charter school that is awarded a grant must provide to the department of education
a financial report stating how the funds were spent. Any unspent funds at the end
In awarding grants from the above appropriations, the department of education may
not refuse to make a grant to a school corporation or reduce the award that would
otherwise be made to the school corporation because the school corporation used
federal grants or loans, including Title I grants, to fund part or all of the school
corporation's full day kindergarten program in a school year before the school year
in which the grant will be given or because the school corporation intends to use
federal grants or loans, including Title I grants, to fund part of the school corporation's
full day kindergarten program in a school year in which the grant will be given.
The state board and department shall provide support to school corporations and
charter schools in the development and implementation of child centered and learning
focused programs using the following methods:
(1) Targeting professional development funds to provide teachers in kindergarten
through grade 3 education in:
(A) scientifically proven methods of teaching reading;
(B) the use of data to guide instruction; and
(C) the use of age appropriate literacy and mathematics assessments.
(2) Making uniform, predictively valid, observational assessments that:
(A) provide frequent information concerning the student's progress to
the student's teacher; and
(B) measure the student's progress in literacy;
available to teachers in kindergarten through grade 3. Teachers shall monitor
students participating in a program, and the school corporation or charter school
shall report the results of the assessments to the parents of a child completing
an assessment and to the department.
(3) Undertaking a longitudinal study of students in programs in Indiana to
determine the achievement levels of the students in kindergarten and later
grades.
The school corporation or charter school may use any funds otherwise allowable
under state and federal law, including the school corporation's general fund, any
NON-ENGLISH SPEAKING PROGRAM
Other Operating Expense
5,000,000
5,000,000
The above appropriations for the Non-English Speaking Program are for pupils
who have a primary language other than English and limited English proficiency,
as determined by using a standard proficiency examination that has been approved
by the department of education.
The grant amount is two hundred dollars ($200) per pupil. It is the intent of the
2011 general assembly that the above appropriations for the Non-English Speaking
Program shall be the total allowable state expenditure for the program. If the expected
distributions are anticipated to exceed the total appropriations for the state fiscal
year, the department of education shall reduce each school corporation's distribution
proportionately.
GIFTED AND TALENTED EDUCATION PROGRAM
Personal Services
63,349
63,349
Other Operating Expense
12,484,747
12,484,747
DISTRIBUTION FOR ADULT VOCATIONAL EDUCATION
Total Operating Expense
212,500
212,500
The foregoing appropriation may be used for the Woodrow Wilson teaching fellowship
program for new math and science teachers in underserved areas and to support start-up
costs to establish New Tech high schools in Indiana. In addition, the above appropriation
includes $50,000 each state fiscal year for the Center for Evaluation and Education Policy.
ALTERNATIVE EDUCATION
Total Operating Expense
6,382,909
6,382,909
The above appropriation includes funding to provide $5,000 for each child attending
a charter school operated by an accredited hospital specializing in the treatment of
alcohol or drug abuse. This funding is in addition to tuition support for the charter
school.
The foregoing appropriation for alternative education may be used for dropout prevention
defined under IC 20-20-37.
SENATOR DAVID C. FORD EDUCATIONAL TECHNOLOGY PROGRAM (IC 20-20-13)
Build Indiana Fund (IC 4-30-17)
Total Operating Expense
3,428,969
3,428,969
The department shall use the funds to make grants to school corporations to promote
student learning through the use of technology. Notwithstanding distribution guidelines
TEACHERS' RETIREMENT FUND DISTRIBUTION
Other Operating Expense
660,114,000
679,952,000
Augmentation allowed.
If the amount actually required under the pre-1996 account of the teachers' retirement
fund for actual benefits for the Post Retirement Pension Increases that are funded
on a "pay as you go" basis plus the base benefits under the pre-1996 account of the
teachers' retirement fund is:
(1) greater than the above appropriations for a year, after notice to the governor
and the budget agency of the deficiency, the above appropriation for the year shall
be augmented from the general fund. Any augmentation shall be included in the
required pension stabilization calculation under IC 5-10.4; or
(2) less than the above appropriations for a year, the excess shall be retained in the
general fund. The portion of the benefit funded by the annuity account and the
actuarially funded Post Retirement Pension Increases shall not be part of this
calculation.
C. OTHER EDUCATION
If any state penal or benevolent institution other than the Indiana state prison,
Pendleton correctional facility, or Putnamville correctional facility shall, in the
operation of its farms, produce products or commodities in excess of the needs of
TOTAL 633,291,071
The allocations provided under this SECTION are made from the state general fund,
unless specifically authorized from other designated funds by this act. The budget
agency, with the approval of the governor, in approving the allocation of funds pursuant
to this SECTION, shall consider, as funds are available, allocations for the following
specific uses, purposes, and projects:
A. GENERAL GOVERNMENT
FOR THE STATE BUDGET AGENCY
Health and Safety Contingency Fund
5,000,000
Aviation Technology Center
2,222,863
Airport Facilities Lease
43,778,704
Stadium Lease Rental
172,762,732
Convention Center Lease Rental
50,323,534
DEPARTMENT OF ADMINISTRATION - PROJECTS
Preventive Maintenance
7,841,835
Repair and Rehabilitation
1,121,250
DEPARTMENT OF ADMINISTRATION - LEASES
General Fund
Lease - Government Center North
33,875,765
Lease - Government Center South
25,923,323
Lease - State Museum
16,037,296
Lease - McCarty Street Warehouse
1,564,000
Lease - Parking Garages
7,367,193
Lease - Toxicology Lab
10,424,212
Lease - Wabash Valley Correctional
16,879,348
Lease - Miami Correctional
47,549,595
Lease - Pendleton Juvenile Correctional
9,679,060
Lease - New Castle Correctional
26,709,620
Postwar Construction Fund (IC 7.1-4-8-1)
E. FAMILY AND SOCIAL SERVICES, HEALTH, AND VETERANS' AFFAIRS
(1) FAMILY AND SOCIAL SERVICES ADMINISTRATION
FSSA - DIVISION OF MENTAL HEALTH
Postwar Construction Fund (IC 7.1-4-8-1)
Repair and Rehabilitation
1,800,000
EVANSVILLE PSYCHIATRIC CHILDREN'S CENTER
Preventive Maintenance
45,000
Postwar Construction Fund (IC 7.1-4-8-1)
Generator
121,000
Sprinkler System
96,800
Repair and Rehabilitation
102,916
if the presiding officers of each body have:
(A) jointly agreed; and
(B) publicly announced;
that the earlier date will be the final day of session.
Sec. 5. As used in this chapter, "member" refers to either of the following:
(1) A member of the house of representatives.
(2) A member of the senate.
Sec. 6. As used in this chapter, "presiding officer" refers to the following:
(1) For the house of representatives, the speaker of the house of representatives.
(2) For the senate, the president pro tempore of the senate.
Sec. 7. (a) Except during the final day of session or during a special session, this section does not
apply to an absence of fewer than three (3) consecutive session days, regardless of the reason for
the absence.
(b) Except as provided in subsection (d), a member who is absent from the member's chamber
with the result that the member's body is unable to form a quorum commits the act of legislative
bolting and is liable for a civil penalty.
(c) If a member's body is unable to form a quorum, the member's absence from the chamber at
the time of a quorum call constitutes prima facie evidence that the member committed legislative
bolting.
(d) A member who proves by a preponderance of the evidence that the member's absence from
the member's chamber was not carried out with the intent to defeat, delay, or obstruct legislative
action has not committed legislative bolting and is not liable for a civil penalty.
Sec. 8. (a) A presiding officer, on behalf of the presiding officer's body, may bring an action for
legislative bolting against a member. The presiding officer has the authority to control the litigation,
including final settlement authority.
(b) The presiding officer who brings an action for legislative bolting must show by a
preponderance of the evidence that the member has violated section 7 of this chapter. A prevailing
presiding officer is entitled to the following:
(1) An order imposing a civil penalty of one thousand dollars ($1,000) for each day the member
has violated section 7 of this chapter.
(2) Reasonable attorney's fees and court costs.
(c) A civil penalty imposed under this section shall be paid to the state general fund.
Sec. 9. Venue for an action brought under this chapter is in Marion County.
Sec. 10. A penalty imposed under this chapter on a member who violates section 7 of this chapter
is in addition to any penalties imposed by the member's body under the Constitution of the State
of Indiana or the rules adopted by the member's chamber.
shall not be increased during the state fiscal year beginning July 1, 2011, or during the state fiscal
year beginning July 1, 2012, regardless of any increase in the annual salary of a judge under
IC 33-38-5-6, as adjusted under IC 33-38-5-8.1.
approves the payment of the travel expenses in writing.
(b) As used in this section, "travel expenses" includes expenses for transportation, lodging, meals,
registration fees, and other expenses associated with travel.
(c) Except as provided in subsection (a), a lobbyist may not pay for or reimburse for travel expenses
of a legislative person for travel outside Indiana for any purpose.
as citizens.
(6) Protection of employees from coercion for partisan political purposes, and prohibition on
an employee using the employee's official authority to interfere with, or affect the result of, an
election or nomination for political office.
(b) All employment matters in the state classified service are guided by the merit principles set
forth in subsection (a).
(c) The personnel administration systems adopted under this chapter govern and limit all other
state employment matters and every appointing authority.
Sec. 13. The state personnel department is established.
Sec. 14. (a) The governor shall appoint a director who is responsible for administering the
department.
(b) The director serves at the governor's pleasure.
(c) The governor shall set the director's compensation.
Sec. 15. The director shall do the following:
(1) Direct and supervise all administrative and technical activities of the department.
(2) Survey the administrative organization and procedures, including personnel procedures,
of all state agencies, and submit to the governor measures to do the following among state
agencies:
(A) Secure greater efficiency and economy.
(B) Minimize the duplication of activities.
(C) Effect better organization and procedures.
(3) Develop personnel policies, methods, procedures, and standards for all state agencies.
(4) Establish and maintain a roster of all employees in the state civil service.
(5) Prepare, or cause to be prepared, a classification and pay plan for the state civil service.
(6) Administer the classification and pay plan prepared under subdivision (5).
(7) Allocate each position in the state civil service to its proper class.
(8) Approve individuals for appointment to positions in the state civil service.
(9) Approve employees for transfer, demotion, or promotion within the state civil service.
(10) Approve employees for suspension, layoff, or dismissal from the state civil service.
(11) Rate the service of employees.
(12) Arrange, in cooperation with the directors of the divisions of the service, for employee
training.
(13) Make available employee relations specialists to help employees:
(A) resolve employment related problems; and
(B) understand the procedures that are available for redress of grievances that the
employee relations specialists do not resolve.
(14) Investigate systems of appointment and promotion in operation in various departments
or divisions of the state government.
(15) Investigate and approve the need for existing and new positions in the state civil service.
(16) Investigate periodically the operation and effectiveness of this chapter and rules adopted
under this chapter.
(17) Implement, administer, and enforce this chapter and rules and policies adopted under this
chapter.
(18) Appoint employees, experts, and special assistants, as necessary, to effectively carry out
this chapter.
(19) Perform any other lawful acts that the director considers necessary or desirable to carry
out this chapter.
(20) Perform any other duties imposed by this chapter or assigned by the governor.
Sec. 16. The director shall appoint one (1) or more employees of the department as the director's
deputies.
Sec. 17. (a) The director may employ such expert or special examiners as may be required for
the conduct of tests for positions in the state civil service.
(b) The director may select officers or employees in the state civil service to act as examiners in
the preparation and rating of the tests described in subsection (a). An appointing authority may
excuse any employee in the appointing authority's division of the service from the employee's
regular duties for the time required to work as an examiner.
(c) Officers and employees are not entitled to extra pay for their service as examiners, but are
entitled to reimbursement for necessary traveling and other expenses.
Sec. 18. The department may do the following:
(1) Acquire, lease, own, or sell property in the name of the state in order to carry out its
responsibilities under this chapter.
(2) Adopt a seal.
(3) Contract with persons outside the department to do those things that in the director's
opinion cannot be adequately or efficiently handled by the department.
(4) Sue and be sued.
(5) Hire attorneys.
(6) Administer oaths.
(7) Take depositions.
(8) Issue subpoenas.
Sec. 19. The director may adopt rules under IC 4-22-2 that the director considers necessary,
appropriate, or desirable to carry out the department's responsibilities under this chapter.
Sec. 20. The state civil service is divided into the following parts:
(1) The state classified service.
(2) The unclassified service.
Sec. 21. (a) Except as provided in subsection (b), the state classified service consists of positions
in programs that have a federal statutory or regulatory requirement for the establishment and
maintenance of personnel standards on a merit basis, including positions under the following:
(1) Employment Security (Unemployment Insurance and Employment Services) (26 U.S.C.
3301 et seq., 29 U.S.C. 2801 et seq., 38 U.S.C. 2000 et seq., 42 U.S.C. 501 et seq., and 42 U.S.C.
1101 et seq.).
(2) Federal Payments for Foster Care and Adoption Assistance (42 U.S.C. 673).
(3) Supplemental Nutrition Assistance Program (7 U.S.C. 2011 et seq.).
(4) Grants to States for Aid to the Blind (42 U.S.C. 1201 et seq.).
(5) Medical Assistance (Medicaid) (42 U.S.C. 1396 et seq.).
(6) Occupational Safety and Health Act (29 U.S.C. 651 et seq.).
(7) Occupational Safety and Health Grants to States (29 U.S.C. 673).
(8) Robert T. Stafford Disaster Assistance and Emergency Relief Act (42 U.S.C. 5121 et seq.).
(9) Social Security Act (42 U.S.C. 301 et seq.).
(10) State and Community Programs on Aging and the Older Americans Act (42 U.S.C. 3001
et seq.).
(11) Wagner-Peyser Act (29 U.S.C. 49 et seq.).
(b) The following positions are exempt from the state classified service:
(1) An officer or employee appointed by the governor or lieutenant governor.
(2) A deputy, an administrative assistant, a secretary, or another position in a confidential
relationship to an officer or employee described in subdivision (1).
(3) An employee who holds an executive level position:
(A) who is the head of a division or major unit within a state agency;
(B) who is a regional director or manager for a state agency, regardless of the title of the
position; or
(C) who, as a substantial part of the position's duties, provides meaningful input on:
(i) the development of policy goals; or
(ii) the implementation of policy.
(4) The superintendent or director of a state institution.
(5) The highest ranking employee of a state agency who:
(A) holds an executive level position; and
(B) has primary responsibility for one (1) or more of the following functions:
(i) Public information.
(ii) Legal matters.
(iii) Fiscal matters.
(iv) Security or internal affairs.
(v) Human resources.
(c) This section may not be construed to include in the state classified service a position in a
governmental entity listed in section 1(b) of this chapter unless the chief executive officer of the
governmental entity makes the election described in section 1(c) of this chapter to have all or a part
of the governmental entity's employees participate in the state civil service.
Sec. 22. (a) The unclassified service consists of all offices and positions in the state civil service
other than those in the state classified service.
(b) The unclassified service is separate from the state classified service.
(c) Except as expressly provided in this chapter, the human resource management systems
applicable to the state classified service do not apply to the unclassified service.
Sec. 23. (a) An employee in the state classified service who has successfully completed a working
test period may be dismissed, demoted, or suspended only for just cause, including cause under
section 49 of this chapter.
(b) A classified employee is entitled to appeal a dismissal, demotion, or suspension as provided
in section 42 of this chapter.
Sec. 24. (a) An employee in the unclassified service is an employee at will and serves at the
pleasure of the employee's appointing authority.
(b) An employee in the unclassified service may be dismissed, demoted, disciplined, or
transferred for any reason that does not contravene public policy.
Sec. 25. Whenever a state agency or state institution is added to the classified part of the state
civil service established by this chapter, an employee of the state agency or state institution who is
in a position that is not subject to the classified provisions of this chapter is entitled to continue in
that position until the employee has an opportunity to acquire classified employee status.
Sec. 26. (a) The director, after consulting with appointing authorities and other qualified
authorities, shall determine, or cause to be determined, the authority, duties, and responsibilities
of all positions in the state civil service.
(b) The director shall prepare a classification plan that groups all positions in the state civil
service in classes, based on the authority, duties, and responsibilities of each position. The
classification plan must set forth, for each class of positions, the class title and a statement of the
authority, duties, and responsibilities of the class. Each class of positions may be subdivided, and
classes may be grouped and ranked in such manner as the director considers appropriate.
(c) New, reclassified, or reallocated positions must be classified, reclassified, or reallocated in
the same manner as positions were initially classified or allocated.
(d) The director periodically shall:
(1) review the positions in state civil service; and
(2) reallocate the positions to the proper classes based on the duties and responsibilities of the
positions at the time of the review under subdivision (1).
Sec. 27. (a) After consultation with the budget agency, the director shall prepare and recommend
to the governor a pay plan for all employees holding positions for which compensation is not fixed
by law.
(b) The pay plan must provide, for each class of positions, a minimum and maximum rate of pay
as well as any intermediate rates of pay that the director considers necessary or equitable. In
establishing the rates, the director shall consider the following factors:
(1) The experience in recruiting for positions in the state civil service.
(2) The prevailing rates of pay for the service performed and for comparable services in public
and private employment.
(3) The cost of living.
(4) Benefits, other than the rate of pay, available to or received by employees.
(5) The state's financial condition and policies.
(c) The pay plan takes effect after the plan is approved by the budget agency and accepted by
the governor.
Sec. 28. (a) Classification titles or corresponding code numbers must be used to designate
positions in all personnel, accounting, budget, appropriation, and financial records and
communications of all state departments, institutions, and agencies.
(b) A person may not be appointed to or employed in a position in the state civil service unless
the director has approved the class title of the position as appropriate to the duties to be performed.
Sec. 29. Vacancies in the state classified service may be filled only by a process approved by the
director in accordance with the merit principles set forth in section 12 of this chapter.
Sec. 30. An application for employment may be rejected if the department determines that the
applicant:
(1) lacks any of the required qualifications;
(2) is incapable of performing the essential functions of the position that the applicant is
seeking;
(3) has been convicted of a crime;
(4) has been dismissed from the public service;
(5) has made a false statement of a material fact; or
(6) committed or attempted to commit a fraud or deception in connection with submitting an
application or attempting to secure an appointment to the state civil service.
Sec. 31. (a) The director shall inform prospective applicants for state employment of the process
for obtaining state employment.
(b) The director may advertise or employ any other methods of publicizing opportunities for
employment in state civil service.
Sec. 32. (a) Former members of the armed forces of the United States who meet both of the
following requirements shall receive a preference for appointment or reemployment in the state
classified service:
(1) The veteran served on active duty in any branch of the armed forces.
(2) The veteran was not discharged or separated from the armed forces under other than
honorable conditions, unless the veteran presents appropriate records from:
(A) the United States Department of Defense; or
(B) the appropriate branch of the armed forces;
showing a correction of a separation or discharge to "honorable".
(b) When:
(1) preemployment interviews of external candidates are conducted; and
(2) the qualified applicant pool includes veterans;
veterans must be included in the group offered interviews.
(c) In computing seniority for purposes of a personnel reduction in state civil service, the
computation must include the length of time the employee spent on active duty in the armed forces
of the United States.
Sec. 33. (a) As used in this section, "individual with a disability" means an individual:
(1) with a physical or mental impairment that substantially limits one (1) or more of the major
life activities of the individual; or
(2) who:
(A) has a record of; or
(B) is regarded as;
having an impairment described in subdivision (1).
(b) Notwithstanding any other provision of this chapter, an Indiana rehabilitation facility or the
division of disability and rehabilitative services may certify that an individual:
(1) is an individual with a disability; and
(2) possesses the required knowledge, skill, and ability to perform the essential functions of a
position classification:
(A) with or without reasonable accommodation; or
(B) with special accommodation for supported employment.
(c) An applicant with a disability who is certified under subsection (b) may be appointed to a
position in a classification for which the applicant is certified.
Sec. 34. (a) Every person appointed to a classification in the state classified service shall complete
a working test period while occupying a position in the classification. The working test period
begins immediately upon the person's appointment and continues until a time established by the
director. At least once during the working test period, the appointing authority shall prepare for
the director, in the manner specified by the director, a full performance appraisal of the employee's
work.
(b) Subject to subsection (c), the appointing authority may remove an employee for any reason
at any time during the employee's working test period. The appointing authority shall immediately
report the removal to the director and to the employee who is removed.
(c) If the director finds during an employee's working test period that the employee was
appointed as a result of error or fraud, the director may remove the employee after providing the
employee with notice and an opportunity to be heard.
(d) Before the expiration of an employee's working test period, the appointing authority shall
notify the director as to:
(1) whether the services of the employee have been satisfactory; and
(2) whether the appointing authority will continue the employee's employment after the
working test period ends.
The appointing authority shall provide the employee with a copy of the notice given to the director.
(e) Sections 23 and 42 of this chapter do not apply to an employee who is removed during a
working test period for the initial classification in the state classified service to which the employee
is appointed.
(f) The removal of an employee in the classified service from a working test period for a
promotion from one (1) classification to another classification is not appealable, unless the removal
results in the employee's dismissal or layoff.
Sec. 35. (a) An appointing authority may at any time reassign an employee from one (1) position
to another position in the same class or rank in the division of the service. The appointing authority
shall, immediately after making the reassignment, give notice of the reassignment to the director.
(b) The transfer of a classified employee from a position in a division of the service to a position
of the same class or rank in another division of the service requires the approval of:
(1) the appointing authorities of both divisions of the service; and
(2) the director.
(c) A classified employee must be appointed, rather than transferred, to a position:
(1) in another class of a higher rank; or
(2) for which the requirements for appointment are substantially dissimilar to the
requirements for the position the employee currently holds.
(d) The reassignment of a classified employee to a position in a class of a lower rank is a
demotion. Unless the employee consents to the demotion in writing, the appointing authority must
comply with section 23 of this chapter in making the demotion. A classified employee is entitled to
appeal the demotion in accordance with section 42 of this chapter.
(e) This section may not be construed to prohibit an appointing authority from temporarily
substituting duties unrelated to an employee's position classification for the employee's usual duties.
(f) This section may not be construed to impair the director's authority to reclassify or
reorganize positions in the state civil service as long as the reclassification or reorganization is not
based on a classified employee's misconduct or poor performance. The just cause standard
described in section 23 of this chapter does not apply to such a reclassification or reorganization.
Sec. 36. (a) In cooperation with appointing authorities, the director shall establish, and may
periodically amend:
(1) the standards of performance for employees;
(2) the expected outcomes for employees; and
(3) a system of service ratings based upon the standards described in subdivisions (1) and (2).
(b) Employee performance standards and expected outcomes must be specific, measurable,
achievable, relevant to the strategic objective of the employee's state agency or state institution, and
time sensitive.
(c) Each employee at all levels of the state civil service shall be held accountable for participating
in the process of establishing the standards, outcomes, and ratings described in this section.
(d) Each appointing authority shall, at periodic intervals (but at least annually), make, and
report to the director, service ratings for the employees in the appointing authority's division of the
service. As requested by the director, the appointing authority shall provide the information on
which the appointing authority relied in determining a service rating.
(e) Service ratings may be used as follows:
(1) To determine salary increases and decreases within the limits established by law and by the
pay plan developed under section 27 of this chapter.
finding. The director or the director's designee shall review the complaint and issue a decision
not later than thirty (30) calendar days after the date the complaint is submitted to the
director.
Step III: If the employee is not satisfied with the director's decision, the employee may submit
an appeal in writing to the commission not later than fifteen (15) calendar days after the date
the employee receives notice of the action taken by the director or the director's designee. The
commission shall determine whether all previous steps were completed properly and in a
timely manner, and, subject to subsection (f), whether the employee and subject of the
complaint meet the jurisdictional requirements. If a procedural or jurisdictional requirement
is not met, the commission shall dismiss the appeal. If the procedural and jurisdictional
requirements have been met, the commission shall conduct proceedings in accordance with
IC 4-21.5-3.
(f) An unclassified employee must establish that the commission has subject matter jurisdiction
to hear the employee's wrongful discharge claim by establishing that a public policy exception to
the employment at will doctrine was the reason for the employee's discharge. The former employee
has the burden of proof on this issue.
(g) In a disciplinary case involving a classified employee, the commission shall defer to the
appointing authority's choice as to the discipline imposed, if the appointing authority establishes
that there was just cause for the imposition of the discipline. The appointing authority has the
burden of proof on this issue.
(h) Decisions of the commission are subject to judicial review in accordance with IC 4-21.5-3.
(i) An employee who is suspended or terminated after a hearing held by the state ethics
commission is not entitled to use the procedure set forth in this section. An employee who seeks
further review of a suspension or termination imposed by the state ethics commission must seek
judicial review of the state ethics commission's decision in accordance with IC 4-21.5-3.
Sec. 43. (a) An employee covered by this chapter:
(1) is eligible for;
(2) must participate in; and
(3) receives the benefits of;
the public employees' retirement fund under IC 5-10.2 and IC 5-10.3.
(b) An employee holding an hourly, temporary, or intermittent appointment:
(1) is not eligible to become a member of the public employees' retirement fund; and
(2) does not earn creditable service for purposes of the public employees' retirement fund for
service in those positions.
(c) Notwithstanding any contrary provision, an employee who served in an intermittent form of
temporary employment after June 30, 1986, and before July 1, 2003, shall receive creditable service
for the period of intermittent employment.
Sec. 44. (a) An officer or employee implementing or administering this chapter may not consider
the gender or the political, religious, or racial characteristics of a classified employee.
(b) A classified employee may not be compelled to make political contributions or participate
in any form of political activity.
Sec. 45. (a) This section does not apply to precinct committeemen, state or national party
convention delegates, or candidates for these party positions.
(b) A classified employee who is elected to a federal or state public office is considered to have
resigned from state service on the date the person takes office.
Sec. 46. A person may not:
the reasonable cost, as determined by the director, of the services and facilities furnished. All
political subdivisions are authorized to enter into such agreements.
Sec. 51. This chapter may not be construed so as to result in the delay or stoppage of
grants-in-aid to the state by agencies of the federal government.
Sec. 52. (a) Any reference or cross-reference to the state personnel department in the Indiana
Code shall be treated after June 30, 2011, as a reference or cross-reference to the department.
(b) Any reference or cross-reference to IC 4-15-1.8 or IC 4-15-2 shall be treated after June 30,
2011, as a reference or cross-reference to this chapter.
Sec. 53. The human resources management system established by this chapter shall be known
as the state civil service system.
board, or the water pollution control board under IC 13-15-4-10(4) or to comply with a deadline
required by or other date provided by federal law, provided:
(A) the variance procedures are included in the rules; and
(B) permits or licenses granted during the period the emergency rule is in effect are reviewed
after the emergency rule expires.
(14) An emergency rule adopted by the Indiana election commission under IC 3-6-4.1-14.
(15) An emergency rule adopted by the department of natural resources under IC 14-10-2-5.
(16) An emergency rule adopted by the Indiana gaming commission under IC 4-32.2-3-3(b),
IC 4-33-4-2, IC 4-33-4-3, IC 4-33-4-14, IC 4-33-22-12, or IC 4-35-4-2.
(17) An emergency rule adopted by the alcohol and tobacco commission under IC 7.1-3-17.5,
IC 7.1-3-17.7, or IC 7.1-3-20-24.4.
(18) An emergency rule adopted by the department of financial institutions under IC 28-15-11.
(19) An emergency rule adopted by the office of the secretary of family and social services under
IC 12-8-1-12.
(20) An emergency rule adopted by the office of the children's health insurance program under
IC 12-17.6-2-11.
(21) An emergency rule adopted by the office of Medicaid policy and planning under
IC 12-15-41-15.
(22) An emergency rule adopted by the Indiana state board of animal health under IC 15-17-10-9.
(23) An emergency rule adopted by the board of directors of the Indiana education savings authority
under IC 21-9-4-7.
(24) An emergency rule adopted by the Indiana board of tax review under IC 6-1.1-4-34 (repealed).
(25) An emergency rule adopted by the department of local government finance under IC 6-1.1-4-33
(repealed).
(26) An emergency rule adopted by the boiler and pressure vessel rules board under IC 22-13-2-8(c).
(27) An emergency rule adopted by the Indiana board of tax review under IC 6-1.1-4-37(l) (repealed)
or an emergency rule adopted by the department of local government finance under IC 6-1.1-4-36(j)
(repealed) or IC 6-1.1-22.5-20.
(28) An emergency rule adopted by the board of the Indiana economic development corporation
under IC 5-28-5-8.
(29) A rule adopted by the department of financial institutions under IC 34-55-10-2.5.
(30) A rule adopted by the Indiana finance authority:
(A) under IC 8-15.5-7 approving user fees (as defined in IC 8-15.5-2-10) provided for in a
public-private agreement under IC 8-15.5;
(B) under IC 8-15-2-17.2(a)(10):
(i) establishing enforcement procedures; and
(ii) making assessments for failure to pay required tolls;
(C) under IC 8-15-2-14(a)(3) authorizing the use of and establishing procedures for the
implementation of the collection of user fees by electronic or other nonmanual means; or
(D) to make other changes to existing rules related to a toll road project to accommodate the
provisions of a public-private agreement under IC 8-15.5.
(31) An emergency rule adopted by the board of the Indiana health informatics corporation under
IC 5-31-5-8.
(32) An emergency rule adopted by the department of child services under IC 31-25-2-21,
IC 31-27-2-4, IC 31-27-4-2, or IC 31-27-4-3.
or issue of bond, including any interest thereon, in arrears or about to become due and for which sufficient
funds are not available or to modify restrictive covenants in outstanding bonds impeding additional
financing. To determine whether or not a savings will be effected, consideration shall be given to the
estimated or known interest payable to the fixed maturities of the refunding bonds, the interest payable on
the bonds to be refunded, the costs of issuance of the refunding bonds, including any sale discount, the
redemption premiums, if any, to be paid, and the probable earned income from the investment of the
refunding bond proceeds pending redemption of the bonds to be refunded.
(b) The provisions of subsection (a) requiring a savings to be effected do not apply to:
(1) the issuance of bonds to refund previously issued refunding bonds, if the statute under which the
refunding bonds are issued expressly exempts such an issue from this savings requirement; or
(2) the issuance of refunding bonds by a school corporation that is an eligible school corporation
under section 2.5 of this chapter.
payments for the bonds proposed to be retired or refunded.
(B) The annual debt service payments, applicable debt service fund tax rate, and total debt
service payments for the proposed refunding bonds.
(C) The annual increment for each year that the bonds that are being retired or refunded
would have been outstanding and any other benefits to be derived from issuing the refunding
bonds.
(2) If the amount determined under subsection (c)(3) is:
(A) more than forty-five percent (45%), notwithstanding IC 6-1.1-20-3.1(a) and
IC 6-1.1-20-3.2(a), the school corporation shall use the petition and remonstrance process
prescribed by IC 6-1.1-20-3.1(b) and IC 6-1.1-20-3.2(b) and more individuals must sign the
petition for the bond refunding under this section than the number of individuals signing a
remonstrance against the bond refunding; or
(B) at least thirty percent (30%) but not more than forty-five percent (45%), the school
corporation shall conduct a referendum on a public question regarding the bond refunding
using the process for a referendum tax levy under IC 20-46-1 and the bond refunding must
be approved by the eligible voters of the school corporation. The question to be submitted
to the voters in the referendum must read as follows:
"Shall ________ (insert the name of the school corporation) issue refunding bonds to
refund not more than fifty percent (50%) of its outstanding bonds to provide an annual
savings to the school's debt service fund that can be transferred from the school's debt
service fund to the school's capital projects fund, transportation fund, or school bus
replacement fund?".
Except as provided in subdivision (2)(A), IC 6-1.1-20 does not apply to bonds issued under this
section.
(e) A school corporation that desires to be an eligible school corporation under this section must,
before July 1, 2013, and notwithstanding any other law, adopt an ordinance that sets forth the
following:
(1) The determinations made under subsection (c).
(2) The result of the petition remonstrance process under subsection (d)(2)(A) or the result of
the vote on the public question under subsection (d)(2)(B), whichever applies.
(3) A determination providing for the:
(A) issuance of bonds to refund not more than fifty percent (50%) of outstanding bonds or
leases issued by or on behalf of the school corporation; and
(B) payment of redemption premiums and the costs of the refunding.
(4) With respect to the refunding bonds, the following:
(A) The maximum principal amount.
(B) The maximum interest rate.
(C) The annual lease or debt service payment.
(D) The final maturity date.
(E) The estimated amount of the increment that will occur for each year that the bonds that
are being retired or refunded by the issuance of refunding bonds would have been
outstanding.
(F) A finding that the annual debt service or lease payment on the refunding bonds will not
increase the annual debt service or lease payment above the annual debt service or lease
payment approved by the school corporation for the original project.
If the governing body adopts an ordinance under this section, the governing body must publish
notice of the adoption of the ordinance as required by IC 5-3-1.
(f) An eligible school corporation may issue refunding bonds as permitted by this section. In
addition, an eligible school corporation may extend the repayment period beyond the repayment
period for the bonds that are being retired or refunded by the issuance of refunding bonds. However,
the repayment period may be extended only once for a particular bond, and the extension may not
exceed ten (10) years.
(g) Property taxes imposed by an eligible school corporation to pay debt service for bonds
permitted by this section shall be considered for purposes of calculating the limits to property tax
liability under Article 10, Section 1 of the Constitution of the State of Indiana and for calculating a
person's credit under IC 6-1.1-20.6-7.5. However, property taxes imposed by an eligible school
corporation through December 31, 2019, to pay debt service for bonds permitted by this section may
not be considered in an eligible county, as used in Article 10, Section 1(h) of the Constitution of the
State of Indiana, for purposes of calculating the limits to property tax liability under Article 10,
Section 1 of the Constitution of the State of Indiana or for calculating a person's credit under
IC 6-1.1-20.6-7.5.
section 2.5 of this chapter may be used only to make transfers permitted by IC 20-46-7-15 for the
eligible school corporation.
provide early intervention services within Indiana.
(e) As used in this section, "health benefits plan" means a:
(1) self-insurance program established under section 7(b) of this chapter to provide group health
coverage; or
(2) contract with a prepaid health care delivery plan that is entered into or renewed under section 7(c)
of this chapter.
(f) A health benefits plan that provides coverage for early intervention services shall reimburse the first
steps program for payments made by the program for early intervention services that are covered under
the health benefits plan. a monthly fee established by the division of disability and rehabilitative
services established by IC 12-9-1-1. The monthly fee shall be provided instead of claims processing
of individual claims.
(g) The reimbursement required under subsection (f) may not be applied to any annual or aggregate
lifetime limit on the first steps child's coverage under the health benefits plan.
(h) The first steps program may pay required deductibles, copayments, or other out-of-pocket expenses
for a first steps child directly to a provider. A health benefits plan shall apply any payments made by the
first steps program to the health benefits plan's deductibles, copayments, or other out-of-pocket expenses
according to the terms and conditions of the health benefits plan.
contribution each fiscal year must equal the following, based on the participant's age on the last day of the
calendar year that is in the fiscal year in which the contribution is made:
Participant's Age in Years Annual Contribution
Amount
Less than 30 $ 500
At least 30, but less than 40 $ 800
At least 40, but less than 50 $1,100
At least 50 $1,400
(b) The budget agency shall determine by rule the date on which the contributions are credited to
participants' subaccounts.
(c) A contribution under this section shall not be made after June 30, 2011, to any of the following
participants:
(1) A conservation officer of the department of natural resources.
(2) An employee of the state excise police.
(3) An employee of the state police department, other than the following:
(A) An employee of the state police department who waived coverage under a common and
unified plan of self-insurance under IC 5-10-8-6 before July 1, 2011.
(B) An employee of the state police department who makes an election under IC 5-10-8.5-9.5.
(C) An employee of the state police department who makes an election under IC 5-10-8.5-9.6.
(d) For individuals who are employed on June 30, 2011, the accrued annual contributions made
in accordance with subsection (a) to an account described in section 14 of this chapter on behalf of
the individuals for any years the individuals were employed as described in section 1(b)(1) through
1(b)(3) of this chapter shall be transferred to the respective plans described in IC 5-10-8-6(a) for
those individuals and shall be used only to reduce the unfunded other post-employment benefit
(OPEB) liability of those plans and not to increase benefits or reduce premiums.
elected or appointed officer; multiplied by
(2) one thousand dollars ($1,000).
(c) For a participant who has service with more than one (1) employer, the participant's years of service
used in the computation under subsection (b)(1) is the sum of all of the participant's years of service.
(d) The participant's employer must credit the additional contribution made under this section to the
participant's subaccount not later than sixty (60) days after the participant's last day of service.
(e) A participant who meets the requirements to receive an additional contribution under this section
may receive the additional contribution only once, regardless of the participant's employment after the
payment of the additional contribution.
(f) An additional contribution under this section shall not be made after June 30, 2011, to any of
the following participants:
(1) A conservation officer of the department of natural resources.
(2) An employee of the state excise police.
(3) An employee of the state police department, other than the following:
(A) An employee of the state police department who waived coverage under a common and
unified plan of self-insurance under IC 5-10-8-6 before July 1, 2011.
(B) An employee of the state police department who makes an election under IC 5-10-8.5-9.5.
(C) An employee of the state police department who makes an election under IC 5-10-8.5-9.6.
(f) (g) This section expires July 1, 2017.
educational institution may award a contract for any construction or repair work to any building, structure,
or improvement of the institution without advertising for bids and meeting other contract awarding
requirements of this article whenever the estimated cost of the project is less than one hundred fifty
thousand dollars ($50,000). ($150,000). However, in awarding any contract under this section the state
educational institution must do the following:
(1) Invite bids from at least three (3) persons, firms, limited liability companies, or corporations
known to deal in the work required to be done.
(2) Give notice of the project if the estimated cost of the project is more than twenty-five thousand
dollars ($25,000). If required, notice must include a description of the work to be done and be given
in at least one (1) newspaper of general circulation printed and published in the county in which the
work is to be done.
(3) Award the contract to the lowest and best bidder.
January 1, 1985.
(12) Subtract an amount equal to the amount of federal Social Security and Railroad Retirement
benefits included in a taxpayer's federal gross income by Section 86 of the Internal Revenue Code.
(13) In the case of a nonresident taxpayer or a resident taxpayer residing in Indiana for a period of
less than the taxpayer's entire taxable year, the total amount of the deductions allowed pursuant to
subdivisions (3), (4), (5), and (6) shall be reduced to an amount which bears the same ratio to the total
as the taxpayer's income taxable in Indiana bears to the taxpayer's total income.
(14) In the case of an individual who is a recipient of assistance under IC 12-10-6-1, IC 12-10-6-2.1,
IC 12-15-2-2, or IC 12-15-7, subtract an amount equal to that portion of the individual's adjusted
gross income with respect to which the individual is not allowed under federal law to retain an
amount to pay state and local income taxes.
(15) In the case of an eligible individual, subtract the amount of a Holocaust victim's settlement
payment included in the individual's federal adjusted gross income.
(16) For taxable years beginning after December 31, 1999, subtract an amount equal to the portion
of any premiums paid during the taxable year by the taxpayer for a qualified long term care policy
(as defined in IC 12-15-39.6-5) for the taxpayer or the taxpayer's spouse, or both.
(17) Subtract an amount equal to the lesser of:
(A) for a taxable year:
(i) including any part of 2004, the amount determined under subsection (f); and
(ii) beginning after December 31, 2004, two thousand five hundred dollars ($2,500); or
(B) the amount of property taxes that are paid during the taxable year in Indiana by the individual
on the individual's principal place of residence.
(18) Subtract an amount equal to the amount of a September 11 terrorist attack settlement payment
included in the individual's federal adjusted gross income.
(19) Add or subtract the amount necessary to make the adjusted gross income of any taxpayer that
owns property for which bonus depreciation was allowed in the current taxable year or in an earlier
taxable year equal to the amount of adjusted gross income that would have been computed had an
election not been made under Section 168(k) of the Internal Revenue Code to apply bonus
depreciation to the property in the year that it was placed in service.
(20) Add an amount equal to any deduction allowed under Section 172 of the Internal Revenue Code.
(21) Add or subtract the amount necessary to make the adjusted gross income of any taxpayer that
placed Section 179 property (as defined in Section 179 of the Internal Revenue Code) in service in
the current taxable year or in an earlier taxable year equal to the amount of adjusted gross income that
would have been computed had an election for federal income tax purposes not been made for the
year in which the property was placed in service to take deductions under Section 179 of the Internal
Revenue Code in a total amount exceeding twenty-five thousand dollars ($25,000).
(22) Add an amount equal to the amount that a taxpayer claimed as a deduction for domestic
production activities for the taxable year under Section 199 of the Internal Revenue Code for federal
income tax purposes.
(23) Subtract an amount equal to the amount of the taxpayer's qualified military income that was not
excluded from the taxpayer's gross income for federal income tax purposes under Section 112 of the
Internal Revenue Code.
(24) Subtract income that is:
(A) exempt from taxation under IC 6-3-2-21.7; and
(B) included in the individual's federal adjusted gross income under the Internal Revenue Code.
current taxable year or in an earlier taxable year equal to the amount of adjusted gross income that
would have been computed had the loss not been treated as an ordinary loss.
(35) Add the amount deducted from gross income under Section 198 of the Internal Revenue
Code for the expensing of environmental remediation costs.
(36) Add the amount excluded from gross income under Section 408(d)(8) of the Internal
Revenue Code for a charitable distribution from an individual retirement plan.
(37) Add the amount deducted from gross income under Section 222 of the Internal Revenue
Code for qualified tuition and related expenses.
(38) Add the amount deducted from gross income under Section 62(2)(D) of the Internal
Revenue Code for certain expenses of elementary and secondary school teachers.
(39) Add the amount excluded from gross income under Section 127 of the Internal Revenue
Code as annual employer provided education expenses.
(40) Add the amount deducted from gross income under Section 179E of the Internal Revenue
Code for any qualified advanced mine safety equipment property.
(41) Add the monthly amount excluded from gross income under Section 132(f)(1)(A) and
132(f)(1)(B) that exceeds one hundred dollars ($100) a month for a qualified transportation
fringe.
(42) Add the amount deducted from gross income under Section 221 of the Internal Revenue
Code that exceeds the amount the taxpayer could deduct under Section 221 of the Internal
Revenue Code before it was amended by the Tax Relief, Unemployment Insurance
Reauthorization, and Job Creation Act of 2010 (P.L. 111-312).
(43) Add the amount necessary to make the adjusted gross income of any taxpayer that placed
any qualified leasehold improvement property in service during the taxable year and that was
classified as 15-year property under Section 168(e)(3)(E)(iv) of the Internal Revenue Code equal
to the amount of adjusted gross income that would have been computed had the classification
not applied to the property in the year that it was placed into service.
(44) Add the amount necessary to make the adjusted gross income of any taxpayer that placed
a motorsports entertainment complex in service during the taxable year and that was classified
as 7-year property under Section 168(e)(3)(C)(ii) of the Internal Revenue Code equal to the
amount of adjusted gross income that would have been computed had the classification not
applied to the property in the year that it was placed into service.
(45) Add the amount deducted under Section 195 of the Internal Revenue Code for start-up
expenditures that exceeds the amount the taxpayer could deduct under Section 195 of the
Internal Revenue Code before it was amended by the Small Business Jobs Act of 2010 (P.L.
111-240).
(46) Add the amount necessary to make the adjusted gross income of any taxpayer for which
tax was not imposed on the net recognized built-in gain of an S corporation under Section
1374(d)(7) of the Internal Revenue Code as amended by the Small Business Jobs Act of 2010
(P.L. 111-240) equal to the amount of adjusted gross income that would have been computed
before Section 1374(d)(7) of the Internal Revenue Code as amended by the Small Business Jobs
Act of 2010 (P.L. 111-240).
(b) In the case of corporations, the same as "taxable income" (as defined in Section 63 of the Internal
Revenue Code) adjusted as follows:
(1) Subtract income that is exempt from taxation under this article by the Constitution and statutes
of the United States.
year that it was placed in service.
(14) Add the amount necessary to make the adjusted gross income of any taxpayer that placed
qualified retail improvement property in service during the taxable year and that was classified as
15-year property under Section 168(e)(3)(E)(ix) of the Internal Revenue Code equal to the amount
of adjusted gross income that would have been computed had the classification not applied to the
property in the year that it was placed in service.
(15) Add or subtract the amount necessary to make the adjusted gross income of any taxpayer that
claimed the special allowance for qualified disaster assistance property under Section 168(n) of the
Internal Revenue Code equal to the amount of adjusted gross income that would have been computed
had the special allowance not been claimed for the property.
(16) Add or subtract the amount necessary to make the adjusted gross income of any taxpayer that
made an election under Section 179C of the Internal Revenue Code to expense costs for qualified
refinery property equal to the amount of adjusted gross income that would have been computed had
an election for federal income tax purposes not been made for the year.
(17) Add or subtract the amount necessary to make the adjusted gross income of any taxpayer that
made an election under Section 181 of the Internal Revenue Code to expense costs for a qualified film
or television production equal to the amount of adjusted gross income that would have been computed
had an election for federal income tax purposes not been made for the year.
(18) Add or subtract the amount necessary to make the adjusted gross income of any taxpayer that
treated a loss from the sale or exchange of preferred stock in:
(A) the Federal National Mortgage Association, established under the Federal National Mortgage
Association Charter Act (12 U.S.C. 1716 et seq.); or
(B) the Federal Home Loan Mortgage Corporation, established under the Federal Home Loan
Mortgage Corporation Act (12 U.S.C. 1451 et seq.);
as an ordinary loss under Section 301 of the Emergency Economic Stabilization Act of 2008 in the
current taxable year or in an earlier taxable year equal to the amount of adjusted gross income that
would have been computed had the loss not been treated as an ordinary loss.
(19) Add the amount deducted from gross income under Section 198 of the Internal Revenue
Code for the expensing of environmental remediation costs.
(20) Add the amount deducted from gross income under Section 179E of the Internal Revenue
Code for any qualified advanced mine safety equipment property.
(21) Add the amount necessary to make the adjusted gross income of any taxpayer that placed
any qualified leasehold improvement property in service during the taxable year and that was
classified as 15-year property under Section 168(e)(3)(E)(iv) of the Internal Revenue Code equal
to the amount of adjusted gross income that would have been computed had the classification
not applied to the property in the year that it was placed into service.
(22) Add the amount necessary to make the adjusted gross income of any taxpayer that placed
a motorsports entertainment complex in service during the taxable year and that was classified
as 7-year property under Section 168(e)(3)(C)(ii) of the Internal Revenue Code equal to the
amount of adjusted gross income that would have been computed had the classification not
applied to the property in the year that it was placed into service.
(23) Add the amount deducted under Section 195 of the Internal Revenue Code for start-up
expenditures that exceeds the amount the taxpayer could deduct under Section 195 of the
Internal Revenue Code before it was amended by the Small Business Jobs Act of 2010 (P.L.
111-240).
year that it was placed in service.
(12) Add the amount necessary to make the adjusted gross income of any taxpayer that placed
qualified retail improvement property in service during the taxable year and that was classified as
15-year property under Section 168(e)(3)(E)(ix) of the Internal Revenue Code equal to the amount
of adjusted gross income that would have been computed had the classification not applied to the
property in the year that it was placed in service.
(13) Add or subtract the amount necessary to make the adjusted gross income of any taxpayer that
claimed the special allowance for qualified disaster assistance property under Section 168(n) of the
Internal Revenue Code equal to the amount of adjusted gross income that would have been computed
had the special allowance not been claimed for the property.
(14) Add or subtract the amount necessary to make the adjusted gross income of any taxpayer that
made an election under Section 179C of the Internal Revenue Code to expense costs for qualified
refinery property equal to the amount of adjusted gross income that would have been computed had
an election for federal income tax purposes not been made for the year.
(15) Add or subtract the amount necessary to make the adjusted gross income of any taxpayer that
made an election under Section 181 of the Internal Revenue Code to expense costs for a qualified film
or television production equal to the amount of adjusted gross income that would have been computed
had an election for federal income tax purposes not been made for the year.
(16) Add or subtract the amount necessary to make the adjusted gross income of any taxpayer that
treated a loss from the sale or exchange of preferred stock in:
(A) the Federal National Mortgage Association, established under the Federal National Mortgage
Association Charter Act (12 U.S.C. 1716 et seq.); or
(B) the Federal Home Loan Mortgage Corporation, established under the Federal Home Loan
Mortgage Corporation Act (12 U.S.C. 1451 et seq.);
as an ordinary loss under Section 301 of the Emergency Economic Stabilization Act of 2008 in the
current taxable year or in an earlier taxable year equal to the amount of adjusted gross income that
would have been computed had the loss not been treated as an ordinary loss.
(17) Add an amount equal to any exempt insurance income under Section 953(e) of the Internal
Revenue Code that is active financing income under Subpart F of Subtitle A, Chapter 1, Subchapter
N of the Internal Revenue Code.
(18) Add the amount necessary to make the adjusted gross income of any taxpayer that placed
any qualified leasehold improvement property in service during the taxable year and that was
classified as 15-year property under Section 168(e)(3)(E)(iv) of the Internal Revenue Code equal
to the amount of adjusted gross income that would have been computed had the classification
not applied to the property in the year that it was placed into service.
(19) Add the amount necessary to make the adjusted gross income of any taxpayer that placed
a motorsports entertainment complex in service during the taxable year and that was classified
as 7-year property under Section 168(e)(3)(C)(ii) of the Internal Revenue Code equal to the
amount of adjusted gross income that would have been computed had the classification not
applied to the property in the year that it was placed into service.
(20) Add the amount deducted under Section 195 of the Internal Revenue Code for start-up
expenditures that exceeds the amount the taxpayer could deduct under Section 195 of the
Internal Revenue Code before it was amended by the Small Business Jobs Act of 2010 (P.L.
111-240).
(21) Add the amount deducted from gross income under Section 198 of the Internal Revenue
Code for the expensing of environmental remediation costs.
(22) Add the amount deducted from gross income under Section 179E of the Internal Revenue
Code for any qualified advanced mine safety equipment property.
(e) In the case of trusts and estates, "taxable income" (as defined for trusts and estates in Section 641(b)
of the Internal Revenue Code) adjusted as follows:
(1) Subtract income that is exempt from taxation under this article by the Constitution and statutes
of the United States.
(2) Subtract an amount equal to the amount of a September 11 terrorist attack settlement payment
included in the federal adjusted gross income of the estate of a victim of the September 11 terrorist
attack or a trust to the extent the trust benefits a victim of the September 11 terrorist attack.
(3) Add or subtract the amount necessary to make the adjusted gross income of any taxpayer that
owns property for which bonus depreciation was allowed in the current taxable year or in an earlier
taxable year equal to the amount of adjusted gross income that would have been computed had an
election not been made under Section 168(k) of the Internal Revenue Code to apply bonus
depreciation to the property in the year that it was placed in service.
(4) Add an amount equal to any deduction allowed under Section 172 of the Internal Revenue Code.
(5) Add or subtract the amount necessary to make the adjusted gross income of any taxpayer that
placed Section 179 property (as defined in Section 179 of the Internal Revenue Code) in service in
the current taxable year or in an earlier taxable year equal to the amount of adjusted gross income that
would have been computed had an election for federal income tax purposes not been made for the
year in which the property was placed in service to take deductions under Section 179 of the Internal
Revenue Code in a total amount exceeding twenty-five thousand dollars ($25,000).
(6) Add an amount equal to the amount that a taxpayer claimed as a deduction for domestic
production activities for the taxable year under Section 199 of the Internal Revenue Code for federal
income tax purposes.
(7) Subtract income that is:
(A) exempt from taxation under IC 6-3-2-21.7; and
(B) included in the taxpayer's taxable income under the Internal Revenue Code.
(8) Add an amount equal to any income not included in gross income as a result of the deferral of
income arising from business indebtedness discharged in connection with the reacquisition after
December 31, 2008, and before January 1, 2011, of an applicable debt instrument, as provided in
Section 108(i) of the Internal Revenue Code. Subtract from the adjusted gross income of any taxpayer
that added an amount to adjusted gross income in a previous year the amount necessary to offset the
amount included in federal gross income as a result of the deferral of income arising from business
indebtedness discharged in connection with the reacquisition after December 31, 2008, and before
January 1, 2011, of an applicable debt instrument, as provided in Section 108(i) of the Internal
Revenue Code.
(9) Add the amount necessary to make the adjusted gross income of any taxpayer that placed qualified
restaurant property in service during the taxable year and that was classified as 15-year property
under Section 168(e)(3)(E)(v) of the Internal Revenue Code equal to the amount of adjusted gross
income that would have been computed had the classification not applied to the property in the year
that it was placed in service.
(10) Add the amount necessary to make the adjusted gross income of any taxpayer that placed
qualified retail improvement property in service during the taxable year and that was classified as
15-year property under Section 168(e)(3)(E)(ix) of the Internal Revenue Code equal to the amount
of adjusted gross income that would have been computed had the classification not applied to the
property in the year that it was placed in service.
(11) Add or subtract the amount necessary to make the adjusted gross income of any taxpayer that
claimed the special allowance for qualified disaster assistance property under Section 168(n) of the
Internal Revenue Code equal to the amount of adjusted gross income that would have been computed
had the special allowance not been claimed for the property.
(12) Add or subtract the amount necessary to make the adjusted gross income of any taxpayer that
made an election under Section 179C of the Internal Revenue Code to expense costs for qualified
refinery property equal to the amount of adjusted gross income that would have been computed had
an election for federal income tax purposes not been made for the year.
(13) Add or subtract the amount necessary to make the adjusted gross income of any taxpayer that
made an election under Section 181 of the Internal Revenue Code to expense costs for a qualified film
or television production equal to the amount of adjusted gross income that would have been computed
had an election for federal income tax purposes not been made for the year.
(14) Add or subtract the amount necessary to make the adjusted gross income of any taxpayer that
treated a loss from the sale or exchange of preferred stock in:
(A) the Federal National Mortgage Association, established under the Federal National Mortgage
Association Charter Act (12 U.S.C. 1716 et seq.); or
(B) the Federal Home Loan Mortgage Corporation, established under the Federal Home Loan
Mortgage Corporation Act (12 U.S.C. 1451 et seq.);
as an ordinary loss under Section 301 of the Emergency Economic Stabilization Act of 2008 in the
current taxable year or in an earlier taxable year equal to the amount of adjusted gross income that
would have been computed had the loss not been treated as an ordinary loss.
(15) Add the amount excluded from gross income under Section 108(a)(1)(e) of the Internal Revenue
Code for the discharge of debt on a qualified principal residence.
(16) Add the amount necessary to make the adjusted gross income of any taxpayer that placed
any qualified leasehold improvement property in service during the taxable year and that was
classified as 15-year property under Section 168(e)(3)(E)(iv) of the Internal Revenue Code equal
to the amount of adjusted gross income that would have been computed had the classification
not applied to the property in the year that it was placed into service.
(17) Add the amount necessary to make the adjusted gross income of any taxpayer that placed
a motorsports entertainment complex in service during the taxable year and that was classified
as 7-year property under Section 168(e)(3)(C)(ii) of the Internal Revenue Code equal to the
amount of adjusted gross income that would have been computed had the classification not
applied to the property in the year that it was placed into service.
(18) Add the amount deducted under Section 195 of the Internal Revenue Code for start-up
expenditures that exceeds the amount the taxpayer could deduct under Section 195 of the
Internal Revenue Code before it was amended by the Small Business Jobs Act of 2010 (P.L.
111-240).
(19) Add the amount deducted from gross income under Section 198 of the Internal Revenue
Code for the expensing of environmental remediation costs.
(20) Add the amount deducted from gross income under Section 179E of the Internal Revenue
Code for any qualified advanced mine safety equipment property.
(21) Add the amount necessary to make the adjusted gross income of any taxpayer for which
tax was not imposed on the net recognized built-in gain of an S corporation under Section
1374(d)(7) of the Internal Revenue Code as amended by the Small Business Jobs Act of 2010
(P.L. 111-240) equal to the amount of adjusted gross income that would have been computed
before Section 1374(d)(7) of the Internal Revenue Code as amended by the Small Business Jobs
Act of 2010 (P.L. 111-240).
(f) This subsection applies only to the extent that an individual paid property taxes in 2004 that were
imposed for the March 1, 2002, assessment date or the January 15, 2003, assessment date. The maximum
amount of the deduction under subsection (a)(17) is equal to the amount determined under STEP FIVE of
the following formula:
STEP ONE: Determine the amount of property taxes that the taxpayer paid after December 31, 2003,
in the taxable year for property taxes imposed for the March 1, 2002, assessment date and the January
15, 2003, assessment date.
STEP TWO: Determine the amount of property taxes that the taxpayer paid in the taxable year for
the March 1, 2003, assessment date and the January 15, 2004, assessment date.
STEP THREE: Determine the result of the STEP ONE amount divided by the STEP TWO amount.
STEP FOUR: Multiply the STEP THREE amount by two thousand five hundred dollars ($2,500).
STEP FIVE: Determine the sum of the STEP FOUR amount and two thousand five hundred dollars
($2,500).
stock of shareholders.
(2) Section 871(k)(1)(c) and 871(k)(2)(C) of the Internal Revenue Code pertaining the treatment
of certain dividends of regulated investment companies.
(3) Section 897(h)(4)(A)(ii) of the Internal Revenue Code pertaining to regulated investment
companies qualified entity treatment.
(4) Section 512(b)(13)(E)(iv) of the Internal Revenue Code pertaining to the modification of tax
treatment of certain payments to controlling exempt organizations.
(5) Section 613A(c)(6)(H)(ii) of the Internal Revenue Code pertaining to the limitations on
percentage depletion in the case of oil and gas wells.
(6) Section 451(i)(3) of the Internal Revenue Code pertaining to special rule for sales or
dispositions to implement Federal Energy Regulatory Commission or state electric
restructuring policy for qualified electric utilities.
(7) Section 954(c)(6) of the Internal Revenue Code pertaining to the look-through treatment of
payments between related controlled foreign corporation under foreign personal holding
company rules.
The department shall develop forms and adopt any necessary rules under IC 4-22-2 to implement
this subsection.