*HB1350.3*

ReprintedFebruary 21, 2017

HOUSE BILL No. 1350_____

DIGEST OF HB 1350 (Updated February 20, 2017 6:51 pm - DI 107)

Citations Affected: IC 4-33; IC 6-3; noncode.

Synopsis: Gaming taxes. Provides that certain tax rates apply to ariverboat in a historic hotel district. Makes the supplemental wageringtax 3% of a riverboat's adjusted gross receipts (AGR) for a riverboatthat has relocated to an inland casino. Provides that the supplementalwagering tax shall be imposed starting the day operations begin at aninland casino. Provides that beginning July 1, 2018, the supplementalwagering tax is based on the riverboat's adjusted gross receiptsmultiplied by: (1) the total riverboat admissions tax that the riverboatpaid beginning July1, 2016, and ending June 30, 2017; divided by (2)the riverboat's adjusted gross receipts beginning July 1, 2016 andending June 30, 2017. Provides that for a one year period, the amountof wagering taxes that would be distributed to South Bend shall bedeposited as being received from all riverboats whose supplementalwagering taxes is over 3.5% and distributed in the same manner as thesupplemental wagering tax. Provides that after June 30, 2019, theamount of wagering taxes that would be distributed to South Bend shallbe deposited in the state general fund. Provides that the Indiana incometax add back for: (1) 70% of deductions in state fiscal year 2019; and(2) 40% of deductions in state fiscal year 2020; is required for any

(Continued next page)

Effective: Upon passage; July 1, 2017.

Huston, Brown T, Sullivan

January 12, 2017, read first time and referred to Committee on Public Policy.February 9, 2017, amended, reported — Do Pass. Referred to Committee on Ways and

Means pursuant to Rule 127.February 14, 2017, amended, reported — Do Pass.February 20, 2017, read second time, amended, ordered engrossed.

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Digest Continued

deduction allowed on the taxpayer's federal income tax return forwagering taxes. Provides that after state fiscal year 2020, the Indianaincome tax add back for deductions allowed under the InternalRevenue Code for taxes based on or measured by income and levied atthe state level does not apply to any deduction allowed on thetaxpayer's federal income tax return for wagering taxes. Removesreferences to "gambling excursions". Repeals flexible scheduling forriverboats.

HB 1350—LS 6808/DI 107HB 1350—LS 6808/DI 107

ReprintedFebruary 21, 2017

First Regular Session of the 120th General Assembly (2017)

PRINTING CODE. Amendments: Whenever an existing statute (or a section of the IndianaConstitution) is being amended, the text of the existing provision will appear in this style type,additions will appear in this style type, and deletions will appear in this style type. Additions: Whenever a new statutory provision is being enacted (or a new constitutionalprovision adopted), the text of the new provision will appear in this style type. Also, theword NEW will appear in that style type in the introductory clause of each SECTION that addsa new provision to the Indiana Code or the Indiana Constitution. Conflict reconciliation: Text in a statute in this style type or this style type reconciles conflictsbetween statutes enacted by the 2016 Regular Session of the General Assembly.

HOUSE BILL No. 1350

A BILL FOR AN ACT to amend the Indiana Code concerninggaming.

Be it enacted by the General Assembly of the State of Indiana:

1 SECTION 1. IC 4-33-2-7.5 IS REPEALED [EFFECTIVE JULY 1,2 2017]. Sec. 7.5. "Flexible scheduling" refers to the practice of3 conducting gambling games and allowing the continuous ingress and4 egress of patrons for the purpose of gambling.5 SECTION 2. IC 4-33-2-8 IS REPEALED [EFFECTIVE JULY 1,6 2017]. Sec. 8. "Gambling excursion" means the time during which7 gambling games may be operated on a riverboat that has not8 implemented flexible scheduling under IC 4-33-6-21.9 SECTION 3. IC 4-33-4-22 IS REPEALED [EFFECTIVE JULY 1,

10 2017]. Sec. 22. (a) The commission may not adopt a rule or resolution11 limiting the ordinary business hours in which a licensed owner that has12 implemented flexible scheduling under IC 4-33-6-21 may conduct13 gambling operations.14 (b) This section may not be construed to limit the commission's15 power to:16 (1) enforce this article under IC 4-33-4-1(a)(6), IC 4-33-4-1(a)(7),17 or IC 4-33-4-8; or

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1 (2) respond to an emergency, as determined by the commission.2 SECTION 4. IC 4-33-6-10, AS AMENDED BY P.L.255-2015,3 SECTION 10, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE4 JULY 1, 2017]: Sec. 10. (a) An owner's license issued under this5 chapter permits the holder to own and operate one (1) riverboat and6 equipment for each license.7 (b) The holder of an owner's license issued under this chapter may8 implement flexible scheduling for the operation of the holder's9 riverboat under section 21 of this chapter.

10 (c) (b) Except as provided in subsections (d) (c) and (e), (d), an11 owner's license issued under this chapter must specify the place where12 the riverboat must operate and dock.13 (d) (c) The commission may permit a riverboat to dock at a14 temporary dock in the applicable city for a specific period of time not15 to exceed one (1) year after the owner's license is issued.16 (e) (d) An owner's license issued with respect to a riverboat17 constructed under section 24 of this chapter must specify the site of the18 riverboat.19 (f) (e) An owner's initial license expires five (5) years after the20 effective date of the license.21 SECTION 5. IC 4-33-6-21 IS REPEALED [EFFECTIVE JULY 1,22 2017]. Sec. 21. (a) A licensed owner may submit a plan for flexible23 scheduling to the commission by a date designated by the commission.24 Upon receipt of an appropriate plan, the commission shall authorize25 flexible scheduling and the licensed owner shall implement the flexible26 scheduling plan by the date designated by the commission.27 (b) A licensed owner that:28 (1) submits a plan for flexible scheduling to the commission may29 include provisions; or30 (2) has implemented a flexible scheduling plan may amend the31 plan to include provisions;32 to conduct gambling operations for up to twenty-four (24) hours a day.33 Upon receipt of a plan or an amendment to a plan concerning operating34 hours, the commission shall authorize the licensed owner to implement35 the plan or amendment for the days and hours specified in the plan or36 amendment. The licensed owner shall implement the provisions related37 to operating days and hours by the date designated by the commission.38 If the licensed owner fails or ceases to operate in accordance with the39 authorized provisions concerning operating days and hours, the40 commission may rescind the authorization.41 SECTION 6. IC 4-33-6.5-5, AS AMENDED BY P.L.234-2007,42 SECTION 278, IS AMENDED TO READ AS FOLLOWS

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1 [EFFECTIVE JULY 1, 2017]: Sec. 5. After selecting the most2 appropriate operating agent applicant, the commission may enter into3 an operating agent contract with the person. The operating agent4 contract must comply with this article and include the following terms5 and conditions:6 (1) The operating agent must pay a nonrefundable initial fee of7 one million dollars ($1,000,000) to the commission. The fee must8 be deposited by the commission into the West Baden Springs9 historic hotel preservation and maintenance fund established by

10 IC 36-7-11.5-11(b).11 (2) The operating agent must post a bond as required in section 612 of this chapter.13 (3) The operating agent must implement flexible scheduling.14 (4) (3) The operating agent must locate the riverboat in a historic15 hotel district at a location approved by the commission.16 (5) (4) The operating agent must comply with any requirements17 concerning the exterior design of the riverboat that are approved18 by the commission.19 (6) (5) Notwithstanding any law limiting the maximum length of20 contracts:21 (A) the initial term of the contract may not exceed twenty (20)22 years; and23 (B) any renewal or extension period permitted under the24 contract may not exceed twenty (20) years.25 (7) (6) The operating agent must collect and remit all taxes under26 IC 4-33-12 and IC 4-33-13.27 (8) (7) The operating agent must comply with the restrictions on28 the transferability of the operating agent contract under section 1229 of this chapter.30 SECTION 7. IC 4-33-9-2 IS REPEALED [EFFECTIVE JULY 1,31 2017]. Sec. 2. (a) This section does not apply to a riverboat that has32 implemented flexible scheduling under IC 4-33-6-21.33 (b) Except as provided in subsections (c) and (d), gambling may not34 be conducted while a riverboat is docked.35 (c) If the master of the riverboat reasonably determines and certifies36 in writing that:37 (1) specific weather conditions, water conditions, or traffic38 conditions present a danger to the riverboat and the riverboat's39 passengers and crew;40 (2) either the vessel or the docking facility is undergoing41 mechanical or structural repair;42 (3) water traffic conditions present a danger to:

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1 (A) the riverboat, riverboat passengers, and crew; or2 (B) other vessels on the water; or3 (4) the master has been notified that a condition exists that would4 cause a violation of federal law if the riverboat were to cruise;5 the riverboat may remain docked and gaming may take place until the6 master determines that the conditions have sufficiently diminished or7 been corrected for the riverboat to safely proceed or the duration of the8 authorized excursion has expired.9 (d) The commission shall by rule permit gambling to be conducted

10 for periods of not more than thirty (30) minutes during passenger11 embarkation and not more than thirty (30) minutes during passenger12 disembarkation.13 SECTION 8. IC 4-33-12-1, AS AMENDED BY P.L.96-2010,14 SECTION 2, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE15 JULY 1, 2017]: Sec. 1. (a) This subsection does not apply to a riverboat16 that has implemented flexible scheduling under IC 4-33-6-21. Except17 as provided in subsection (b), a tax is imposed on admissions to18 gambling excursions authorized under this article at a rate of three19 dollars ($3) for each person admitted. to the gambling excursion. This20 admission tax is imposed upon the licensed owner. conducting the21 gambling excursion. This subsection does not apply to an inland22 casino. This subsection expires July 1, 2018.23 (b) This subsection applies to a gaming operation that has24 relocated from a docked riverboat to an inland casino by25 December 31, 2017, as described in IC 4-33-6-24. A supplemental26 wagering tax is imposed and authorized under this article at a rate27 of three percent (3%) of adjusted gross receipts. The supplemental28 wagering tax shall be imposed starting the day operations begin at29 an inland casino. This subsection expires July 1, 2018.30 (b) This subsection applies only to a riverboat that has implemented31 flexible scheduling under IC 4-33-6-21 or IC 4-33-6.5. A tax is32 imposed on the admissions to a riverboat that has implemented flexible33 scheduling under IC 4-33-6-21 or IC 4-33-6.5 at the rate of three34 dollars ($3) for each person admitted to the riverboat. This admission35 tax is imposed upon the licensed owner or operating agent operating36 the riverboat.37 (c) The commission may by rule determine the point at which a38 person is considered to be:39 (1) admitted to a gambling excursion, in the case of a riverboat40 subject to subsection (a); or41 (2) admitted to a riverboat, in the case of a riverboat subject to42 subsection (b);

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1 for purposes of collecting the admissions tax under this chapter.2 (c) Except as provided in subsection (d), beginning July 1, 2018,3 a supplemental wagering tax is authorized under this article and4 shall be calculated as the riverboat's adjusted gross receipts5 multiplied by a percentage rate of:6 (1) the total riverboat admissions tax that the riverboat paid7 beginning July 1, 2016, and ending June 30, 2017; divided by8 (2) the riverboat's adjusted gross receipts beginning July 1,9 2016, and ending June 30, 2017.

10 (d) The supplemental wagering tax described in subsection (c)11 may not exceed three and five-tenths percent (3.5%).12 (e) The supplemental wagering tax under this section is imposed13 upon the licensed owner or operating agent operating a riverboat.14 SECTION 9. IC 4-33-12-2 IS REPEALED [EFFECTIVE JULY 1,15 2017]. Sec. 2. (a) This section does not apply to a riverboat that has16 implemented flexible scheduling under IC 4-33-6-21.17 (b) If tickets are issued that may be used for admission to more than18 one (1) gambling excursion, the admission tax must be paid for each19 person using the ticket on each gambling excursion for which the ticket20 is used.21 (c) If free passes or complimentary admission tickets are issued, a22 person who has been issued an owner's license shall pay the same tax23 on the passes or complimentary tickets as if the passes or tickets were24 sold at the regular admission rate.25 SECTION 10. IC 4-33-12-3 IS REPEALED [EFFECTIVE JULY 1,26 2017]. Sec. 3. (a) A licensed owner or an operating agent may issue27 tax-free passes to the following persons:28 (1) Actual and necessary officials and employees of the licensee29 or operating agent.30 (2) Other persons actually working on the riverboat.31 (b) The number and issuance of tax-free passes is subject to the32 rules of the commission. A list of all persons to whom the tax-free33 passes are issued must be filed with the commission.34 SECTION 11. IC 4-33-12-4 IS REPEALED [EFFECTIVE JULY 1,35 2017]. Sec. 4. (a) A licensed owner or an operating agent must pay the36 admissions taxes collected to the department. The licensed owner or37 operating agent must make the tax payments each day for the preceding38 day's admissions.39 (b) The payment of the tax under this section must be on a form40 prescribed by the department.41 (c) The department may require payment under this section to be42 made by electronic funds transfer (as defined in IC 4-8.1-2-7(e)).

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1 (d) If the department requires taxes to be paid under this section2 through electronic funds transfer, the department may allow the3 licensed owner or operating agent to file a monthly report to reconcile4 the amount of taxes paid to the department.5 SECTION 12. IC 4-33-12-6, AS AMENDED BY P.L.204-2016,6 SECTION 1, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE7 JULY 1, 2017]: Sec. 6. (a) The department shall place in the state8 general fund the tax revenue collected under this chapter.9 (b) Except as provided by section 8 of this chapter, the treasurer of

10 state shall quarterly pay the following amounts:11 (1) Except as provided in section 9(g) of this chapter, one dollar12 ($1) thirty-three and one-third percent (33 1/3%) of the13 admissions tax and supplemental wagering tax collected by the14 licensed owner for each person embarking on a gambling15 excursion during the quarter or admitted to a riverboat that has16 implemented flexible scheduling under IC 4-33-6-21 during the17 quarter shall be paid to:18 (A) the city in which the riverboat is docked, if the city:19 (i) is located in a county having a population of more than20 one hundred eleven thousand (111,000) but less than one21 hundred fifteen thousand (115,000); or22 (ii) is contiguous to the Ohio River and is the largest city in23 the county; and24 (B) the county in which the riverboat is docked, if the25 riverboat is not docked in a city described in clause (A).26 (2) Except as provided in section 9(g) of this chapter, one dollar27 ($1) thirty-three and one-third percent (33 1/3%) of the28 admissions tax and supplemental wagering tax collected by the29 licensed owner for each person:30 (A) embarking on a gambling excursion during the quarter; or31 (B) admitted to a riverboat during the quarter that has32 implemented flexible scheduling under IC 4-33-6-21;33 shall be paid to the county in which the riverboat is docked. In the34 case of a county described in subdivision (1)(B), this one dollar35 ($1) thirty-three and one-third percent (33 1/3%) of the36 admissions tax and supplemental wagering tax is in addition to37 the one dollar ($1) thirty-three and one-third percent38 (33 1/3%) received under subdivision (1)(B).39 (3) Except as provided in section 9(g) of this chapter, ten cents40 ($0.10) three and thirty-three hundredths percent (3.33%) of41 the admissions tax and supplemental wagering tax collected by42 the licensed owner for each person

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1 (A) embarking on a gambling excursion during the quarter; or2 (B) admitted to a riverboat during the quarter that has3 implemented flexible scheduling under IC 4-33-6-21;4 shall be paid to the county convention and visitors bureau or5 promotion fund for the county in which the riverboat is docked.6 (4) Except as provided in section 9(g) of this chapter, fifteen cents7 ($0.15) five percent (5%) of the admissions tax and8 supplemental wagering tax collected by the licensed owner for9 each person:

10 (A) embarking on a gambling excursion during the quarter; or11 (B) admitted to a riverboat during a quarter that has12 implemented flexible scheduling under IC 4-33-6-21;13 shall be paid to the state fair commission, for use in any activity14 that the commission is authorized to carry out under IC 15-13-3.15 (5) Except as provided in section 9(g) of this chapter, ten cents16 ($0.10) three and thirty-three hundredths percent (3.33%) of17 the admissions tax and supplemental wagering tax collected by18 the licensed owner for each person:19 (A) embarking on a gambling excursion during the quarter; or20 (B) admitted to a riverboat during the quarter that has21 implemented flexible scheduling under IC 4-33-6-21;22 shall be paid to the division of mental health and addiction. The23 division shall allocate at least twenty-five percent (25%) of the24 funds derived from the admissions tax to the prevention and25 treatment of compulsive gambling.26 (6) Sixty-five cents ($0.65) Twenty-one and six hundred27 sixty-seven thousandths percent (21.667%) of the admissions28 tax and supplemental wagering tax collected by the licensed29 owner for each person embarking on a gambling excursion during30 the quarter or admitted to a riverboat during the quarter that has31 implemented flexible scheduling under IC 4-33-6-21 shall be paid32 to the state general fund.33 SECTION 13. IC 4-33-12-8, AS ADDED BY P.L.204-2016,34 SECTION 2, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE35 JULY 1, 2017]: Sec. 8. (a) This section applies to tax revenue collected36 from a riverboat operating from Lake County.37 (b) Except as provided by IC 6-3.1-20-7, the treasurer of state shall38 quarterly pay the following amounts from the taxes collected during the39 preceding calendar quarter from the riverboat operating from East40 Chicago:41 (1) The lesser of:42 (A) eight hundred seventy-five thousand dollars ($875,000);

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1 or2 (B) one dollar ($1) thirty-three and one-third percent3 (33 1/3%) of the admissions tax and supplemental wagering4 tax collected by the licensed owner for each person admitted5 to the riverboat during the preceding calendar quarter;6 to the fiscal officer of the northwest Indiana regional development7 authority to partially satisfy East Chicago's funding obligation to8 the authority under IC 36-7.5-4-2.9 (2) The lesser of:

10 (A) two hundred eighteen thousand seven hundred fifty dollars11 ($218,750); or12 (B) one dollar ($1) thirty-three and one-third percent13 (33 1/3%) of the admissions tax and supplemental wagering14 tax collected by the licensed owner for each person admitted15 to the riverboat during the preceding calendar quarter;16 to the fiscal officer of the northwest Indiana regional development17 authority to partially satisfy Lake County's funding obligation to18 the authority under IC 36-7.5-4-2.19 (3) Except as provided in section 9(g) of this chapter, the20 remainder, if any, of:21 (A) one dollar ($1) thirty-three and one-third percent22 (33 1/3%) of the admissions tax and supplemental wagering23 tax collected by the licensed owner for each person admitted24 to the riverboat during the preceding calendar quarter; minus25 (B) the amount distributed to the northwest Indiana regional26 development authority under subdivision (1) for the calendar27 quarter;28 must be paid to the city of East Chicago.29 (4) Except as provided in section 9(g) of this chapter, the30 remainder, if any, of:31 (A) one dollar ($1) thirty-three and one-third percent32 (33 1/3%) of the admissions tax and supplemental wagering33 tax collected by the licensed owner for each person admitted34 to the riverboat during the preceding calendar quarter; minus35 (B) the amount distributed to the northwest Indiana regional36 development authority under subdivision (2) for the calendar37 quarter;38 must be paid to Lake County.39 (5) Except as provided in section 9(g) of this chapter, nine cents40 ($0.09) three percent (3%) of the admissions tax and41 supplemental wagering tax collected by the licensed owner for42 each person admitted to the riverboat during the preceding

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1 calendar quarter must be paid to the county convention and2 visitors bureau for Lake County.3 (6) Except as provided in section 9(g) of this chapter, one cent4 ($0.01) three hundred thirty-three thousandths percent5 (.333%) of the admissions tax and supplemental wagering tax6 collected by the licensed owner for each person admitted to the7 riverboat during the preceding calendar quarter must be paid to8 the northwest Indiana law enforcement training center.9 (7) Except as provided in section 9(g) of this chapter, fifteen cents

10 ($0.15) five percent (5%) of the admissions tax and11 supplemental wagering tax collected by the licensed owner for12 each person admitted to the riverboat during the preceding13 calendar quarter must be paid to the state fair commission for use14 in any activity that the commission is authorized to carry out15 under IC 15-13-3.16 (8) Except as provided in section 9(g) of this chapter, ten cents17 ($0.10) three and thirty-three hundredths percent (3.33%) of18 the admissions tax and supplemental wagering tax collected by19 the licensed owner for each person admitted to the riverboat20 during the preceding calendar quarter must be paid to the division21 of mental health and addiction.22 (9) Sixty-five cents ($0.65) Twenty-one and six hundred23 sixty-seven thousandths percent (21.667%) of the admissions24 tax and supplemental wagering tax collected by the licensed25 owner for each person admitted to the riverboat during the26 preceding calendar quarter must be paid to the state general fund.27 (c) Except as provided by IC 6-3.1-20-7, the treasurer of state shall28 quarterly pay the following amounts from the taxes collected during the29 preceding calendar quarter from each riverboat operating from in Gary:30 (1) The lesser of:31 (A) four hundred thirty-seven thousand five hundred dollars32 ($437,500); or33 (B) one dollar ($1) thirty-three and one-third percent34 (33 1/3%) of the admissions tax and supplemental wagering35 tax collected by the licensed owner for each person admitted36 to the riverboat during the preceding calendar quarter;37 to the fiscal officer of the northwest Indiana regional development38 authority to partially satisfy Gary's funding obligation to the39 authority under IC 36-7.5-4-2.40 (2) The lesser of:41 (A) two hundred eighteen thousand seven hundred fifty dollars42 ($218,750); or

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1 (B) one dollar ($1) thirty-three and one-third percent2 (33 1/3%) of the admissions tax and supplemental wagering3 tax collected by the licensed owner for each person admitted4 to the riverboat during the preceding calendar quarter;5 to the fiscal officer of the northwest Indiana regional development6 authority to partially satisfy Lake County's funding obligation to7 the authority under IC 36-7.5-4-2.8 (3) Except as provided in section 9(g) of this chapter, the9 remainder, if any, of:

10 (A) one dollar ($1) thirty-three and one-third percent11 (33 1/3%) of the admissions tax and supplemental wagering12 tax collected by the licensed owner for each person admitted13 to of a riverboat operating from in Gary during the preceding14 calendar quarter; minus15 (B) the amount distributed to the northwest Indiana regional16 development authority under subdivision (1) for the calendar17 quarter;18 must be paid to the city of Gary.19 (4) Except as provided in section 9(g) of this chapter, the20 remainder, if any, of:21 (A) one dollar ($1) thirty-three and one-third percent22 (33 1/3%) of the admissions tax and supplemental wagering23 tax collected by the licensed owner for each person admitted24 to of a riverboat operating from in Gary during the preceding25 calendar quarter; minus26 (B) the amount distributed to the northwest Indiana regional27 development authority under subdivision (2) for the calendar28 quarter;29 must be paid to Lake County.30 (5) Except as provided in section 9(g) of this chapter, nine cents31 ($0.09) three percent (3%) of the admissions tax and32 supplemental wagering tax collected by the licensed owner for33 each person admitted to of a riverboat operating from in Gary34 during the preceding calendar quarter must be paid to the county35 convention and visitors bureau for Lake County.36 (6) Except as provided in section 9(g) of this chapter, one cent37 ($0.01) three hundred thirty-three thousandths percent38 (.333%) of the admissions tax and supplemental wagering tax39 collected by the licensed owner for each person admitted to of a40 riverboat operating from in Gary during the preceding calendar41 quarter must be paid to the northwest Indiana law enforcement42 training center.

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1 (7) Except as provided in section 9(g) of this chapter, fifteen cents2 ($0.15) five percent (5%) of the admissions tax and3 supplemental wagering tax collected by the licensed owner for4 each person admitted to of a riverboat operating from in Gary5 during the preceding calendar quarter must be paid to the state6 fair commission for use in any activity that the commission is7 authorized to carry out under IC 15-13-3.8 (8) Except as provided in section 9(g) of this chapter, ten cents9 ($0.10) three and thirty-three hundredths percent (3.33%) of

10 the admissions tax and supplemental wagering tax collected by11 the licensed owner for each person admitted to of a riverboat12 operating from in Gary during the preceding calendar quarter13 must be paid to the division of mental health and addiction.14 (9) Sixty-five cents ($0.65) Twenty-one and six hundred15 sixty-seven thousandths percent (21.667%) of the admissions16 tax and supplemental wagering tax collected by the licensed17 owner for each person admitted to of a riverboat operating from18 in Gary during the preceding calendar quarter must be paid to the19 state general fund.20 (d) Except as provided by IC 6-3.1-20-7, the treasurer of state shall21 quarterly pay the following amounts from the taxes collected during the22 preceding calendar quarter from the riverboat operating from in23 Hammond:24 (1) The lesser of:25 (A) eight hundred seventy-five thousand dollars ($875,000);26 or27 (B) one dollar ($1) thirty-three and one-third percent28 (33 1/3%) of the admissions tax and supplemental wagering29 tax collected by the licensed owner for each person admitted30 to of a riverboat operating from in Hammond during the31 preceding calendar quarter;32 to the fiscal officer of the northwest Indiana regional development33 authority to partially satisfy Hammond's funding obligation to the34 authority under IC 36-7.5-4-2.35 (2) The lesser of:36 (A) two hundred eighteen thousand seven hundred fifty dollars37 ($218,750); or38 (B) one dollar ($1) thirty-three and one-third percent39 (33 1/3%) of the admissions tax and supplemental wagering40 tax collected by the licensed owner for each person admitted41 to the riverboat during the preceding calendar quarter;42 to the fiscal officer of the northwest Indiana regional development

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1 authority to partially satisfy Lake County's funding obligation to2 the authority under IC 36-7.5-4-2.3 (3) Except as provided in section 9(g) of this chapter, the4 remainder, if any, of:5 (A) one dollar ($1) thirty-three and one-third percent6 (33 1/3%) of the admissions tax and supplemental wagering7 tax collected by the licensed owner for each person admitted8 to of the riverboat during the preceding calendar quarter;9 minus

10 (B) the amount distributed to the northwest Indiana regional11 development authority under subdivision (1) for the calendar12 quarter;13 must be paid to the city of Hammond.14 (4) Except as provided in section 9(g) of this chapter, the15 remainder, if any, of:16 (A) one dollar ($1) thirty-three and one-third percent17 (33 1/3%) of the admissions tax and supplemental wagering18 tax collected by the licensed owner for each person admitted19 to of the riverboat during the preceding calendar quarter;20 minus21 (B) the amount distributed to the northwest Indiana regional22 development authority under subdivision (2) for the calendar23 quarter;24 must be paid to Lake County.25 (5) Except as provided in section 9(g) of this chapter, nine cents26 ($0.09) three percent (3%) of the admissions tax and27 supplemental wagering tax collected by the licensed owner for28 each person admitted to of the riverboat during the preceding29 calendar quarter must be paid to the county convention and30 visitors bureau for Lake County.31 (6) Except as provided in section 9(g) of this chapter, one cent32 ($0.01) three hundred thirty-three thousandths percent33 (.333%) of the admissions tax and supplemental wagering tax34 collected by the licensed owner for each person admitted to of a35 riverboat during the preceding calendar quarter must be paid to36 the northwest Indiana law enforcement training center.37 (7) Except as provided in section 9(g) of this chapter, fifteen cents38 ($0.15) five percent (5%) of the admissions tax and39 supplemental wagering tax collected by the licensed owner for40 each person admitted to of the riverboat during the preceding41 calendar quarter must be paid to the state fair commission for use42 in any activity that the commission is authorized to carry out

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1 under IC 15-13-3.2 (8) Except as provided in section 9(g) of this chapter, ten cents3 ($0.10) three and thirty-three hundredths percent (3.33%) of4 the admissions tax and supplemental wagering tax collected by5 the licensed owner for each person admitted to the riverboat6 during the preceding calendar quarter must be paid to the division7 of mental health and addiction.8 (9) Sixty-five cents ($0.65) Twenty-one and six hundred9 sixty-seven thousandths percent (21.667%) of the admissions

10 tax and supplemental wagering tax collected by the licensed11 owner for each person admitted to of the riverboat during the12 preceding calendar quarter must be paid to the state general fund.13 SECTION 14. IC 4-33-13-0.1, AS ADDED BY P.L.220-2011,14 SECTION 55, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE15 JULY 1, 2017]: Sec. 0.1. The following amendments to this chapter16 apply as follows:17 (1) The amendments made to section 1 of this chapter by18 P.L.192-2002(ss) apply to admissions occurring and receipts19 received after June 30, 2002.20 (2) (1) The addition of section 1.5 of this chapter by21 P.L.192-2002(ss) applies to admissions occurring and receipts22 received after June 30, 2002.23 (3) (2) The amendments made to section 5 of this chapter by24 P.L.234-2007 apply to riverboat wagering taxes remitted by an25 operating agent after June 30, 2007.26 SECTION 15. IC 4-33-13-0.2 IS REPEALED [EFFECTIVE JULY27 1, 2017]. Sec. 0.2. (a) This section applies to the calculation and28 collection of wagering taxes on the adjusted gross receipts of a29 riverboat received:30 (1) on or after the date that the riverboat implemented flexible31 scheduling under IC 4-33-6-21; and32 (2) before July 1, 2003.33 (b) The general assembly does not acquiesce in any interpretation34 of section 1.5 of this chapter and P.L.192-2002(ss), SECTION 205 that35 excludes adjusted gross receipts of a riverboat received after June 30,36 2002, and before the date that the riverboat implemented flexible37 scheduling under IC 4-33-6-21 from the determination of which38 wagering tax rate to apply to adjusted gross receipts of the riverboat39 received on or after the riverboat implemented flexible scheduling40 under IC 4-33-6-21.41 (c) Wagering taxes imposed under section 1.5 of this chapter on42 adjusted gross receipts received on or after the date that the riverboat

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1 implemented flexible scheduling under IC 4-33-6-21 must be2 calculated and deposited using a graduated wagering tax rate selected3 (as stated in section 1.5 of this chapter) through a calculation that4 includes "adjusted gross receipts received during the period beginning5 July 1 of each year and ending June 30 of the following year".6 (d) All penalties and interest otherwise due from a riverboat that7 underpaid the amount of wagering tax due after June 30, 2002, and8 before May 1, 2003, as a result of a failure to include adjusted gross9 receipts received by the riverboat after June 30, 2002, and before the

10 date that the riverboat implemented flexible scheduling under11 IC 4-33-6-21 in the determination of which wagering tax rate to apply12 to adjusted gross receipts received after the riverboat implemented13 flexible scheduling under IC 4-33-6-21 are waived if the riverboat paid14 the unpaid balance due in two (2) equal installments on the following15 dates:16 (1) July 1, 2003.17 (2) July 1, 2004.18 SECTION 16. IC 4-33-13-1 IS REPEALED [EFFECTIVE JULY 1,19 2017]. Sec. 1. (a) This section does not apply to a riverboat that has20 implemented flexible scheduling under IC 4-33-6-21.21 (b) Subject to section 1.5(j) of this chapter, a tax is imposed on the22 adjusted gross receipts received from gambling games authorized under23 this article at the rate of twenty-two and five-tenths percent (22.5%) of24 the amount of the adjusted gross receipts.25 (c) The licensed owner shall remit the tax imposed by this chapter26 to the department before the close of the business day following the day27 the wagers are made.28 (d) The department may require payment under this section to be29 made by electronic funds transfer (as defined in IC 4-8.1-2-7(e)).30 (e) If the department requires taxes to be remitted under this chapter31 through electronic funds transfer, the department may allow the32 licensed owner to file a monthly report to reconcile the amounts33 remitted to the department.34 (f) The department may allow taxes remitted under this section to35 be reported on the same form used for taxes paid under IC 4-33-12.36 SECTION 17. IC 4-33-13-1.5, AS AMENDED BY P.L.229-2013,37 SECTION 20, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE38 JULY 1, 2017]: Sec. 1.5. (a) This section applies only to a riverboat39 that has implemented flexible scheduling under IC 4-33-6-21 or40 IC 4-33-6.5.41 (b) (a) This subsection applies only to a riverboat that received at42 least seventy-five million dollars ($75,000,000) of adjusted gross

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1 receipts during the preceding state fiscal year. A graduated tax is2 imposed on the adjusted gross receipts received from gambling games3 authorized under this article as follows:4 (1) Fifteen percent (15%) of the first twenty-five million dollars5 ($25,000,000) of adjusted gross receipts received during the6 period beginning July 1 of each year and ending June 30 of the7 following year.8 (2) Twenty percent (20%) of the adjusted gross receipts in excess9 of twenty-five million dollars ($25,000,000) but not exceeding

10 fifty million dollars ($50,000,000) received during the period11 beginning July 1 of each year and ending June 30 of the following12 year.13 (3) Twenty-five percent (25%) of the adjusted gross receipts in14 excess of fifty million dollars ($50,000,000) but not exceeding15 seventy-five million dollars ($75,000,000) received during the16 period beginning July 1 of each year and ending June 30 of the17 following year.18 (4) Thirty percent (30%) of the adjusted gross receipts in excess19 of seventy-five million dollars ($75,000,000) but not exceeding20 one hundred fifty million dollars ($150,000,000) received during21 the period beginning July 1 of each year and ending June 30 of22 the following year.23 (5) Thirty-five percent (35%) of all adjusted gross receipts in24 excess of one hundred fifty million dollars ($150,000,000) but not25 exceeding six hundred million dollars ($600,000,000) received26 during the period beginning July 1 of each year and ending June27 30 of the following year.28 (6) Forty percent (40%) of all adjusted gross receipts exceeding29 six hundred million dollars ($600,000,000) received during the30 period beginning July 1 of each year and ending June 30 of the31 following year.32 (c) (b) This subsection applies only to a riverboat that received less33 than seventy-five million dollars ($75,000,000) of adjusted gross34 receipts during the preceding state fiscal year. A graduated tax is35 imposed on the adjusted gross receipts received from gambling games36 authorized under this article as follows:37 (1) Five percent (5%) of the first twenty-five million dollars38 ($25,000,000) of adjusted gross receipts received during the39 period beginning July 1 of each year and ending June 30 of the40 following year.41 (2) Twenty percent (20%) of the adjusted gross receipts in excess42 of twenty-five million dollars ($25,000,000) but not exceeding

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1 fifty million dollars ($50,000,000) received during the period2 beginning July 1 of each year and ending June 30 of the following3 year.4 (3) Twenty-five percent (25%) of the adjusted gross receipts in5 excess of fifty million dollars ($50,000,000) but not exceeding6 seventy-five million dollars ($75,000,000) received during the7 period beginning July 1 of each year and ending June 30 of the8 following year.9 (4) Thirty percent (30%) of the adjusted gross receipts in excess

10 of seventy-five million dollars ($75,000,000) but not exceeding11 one hundred fifty million dollars ($150,000,000) received during12 the period beginning July 1 of each year and ending June 30 of13 the following year.14 (5) Thirty-five percent (35%) of all adjusted gross receipts in15 excess of one hundred fifty million dollars ($150,000,000) but not16 exceeding six hundred million dollars ($600,000,000) received17 during the period beginning July 1 of each year and ending June18 30 of the following year.19 (6) Forty percent (40%) of all adjusted gross receipts exceeding20 six hundred million dollars ($600,000,000) received during the21 period beginning July 1 of each year and ending June 30 of the22 following year.23 (d) (c) The licensed owner or operating agent of a riverboat taxed24 under subsection (c) shall pay an additional tax of two million five25 hundred thousand dollars ($2,500,000) in any state fiscal year in which26 the riverboat's adjusted gross receipts exceed seventy-five million27 dollars ($75,000,000). The additional tax imposed under this28 subsection is due before July 1 of the following state fiscal year.29 (e) (d) The licensed owner or operating agent shall remit the tax30 imposed by this chapter to the department before the close of the31 business day following the day the wagers are made.32 (f) (e) The department may require payment under this section to be33 made by electronic funds transfer (as defined in IC 4-8.1-2-7(f)).34 (g) (f) If the department requires taxes to be remitted under this35 chapter through electronic funds transfer, the department may allow the36 licensed owner or operating agent to file a monthly report to reconcile37 the amounts remitted to the department.38 (h) (g) The department may allow taxes remitted under this section39 to be reported on the same form used for taxes paid under IC 4-33-12.40 (i) If a riverboat implements flexible scheduling during any part of41 a period beginning July 1 of each year and ending June 30 of the42 following year, the tax rate imposed on the adjusted gross receipts

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1 received while the riverboat implements flexible scheduling shall be2 computed as if the riverboat had engaged in flexible scheduling during3 the entire period beginning July 1 of each year and ending June 30 of4 the following year.5 (j) If a riverboat:6 (1) implements flexible scheduling during any part of a period7 beginning July 1 of each year and ending June 30 of the following8 year; and9 (2) before the end of that period ceases to operate the riverboat

10 with flexible scheduling;11 the riverboat shall continue to pay a wagering tax at the tax rates12 imposed under subsection (b) until the end of that period as if the13 riverboat had not ceased to conduct flexible scheduling.14 (n) After June 30, 2018, the amount of wagering taxes that15 would otherwise be distributed to South Bend under subsection (e)16 shall be deposited as being received from all riverboats whose17 supplemental wagering tax, as calculated under IC 4-33-12-1(c), is18 over three and five-tenths percent (3.5%). The amount deposited19 under this subsection, in each riverboat's account, is proportionate20 to the supplemental wagering tax received from that riverboat21 under IC 4-33-12-1(c) in the month of July. The amount deposited22 under this subsection must be distributed in the same manner as23 the supplemental wagering tax collected under IC 4-33-12-1(c).24 This subsection expires June 30, 2019.25 (o) After June 30, 2019, the amount of wagering taxes that 26 would otherwise be distributed to South Bend under subsection (e)27 shall be withheld and deposited in the state general fund.28 SECTION 18. IC 6-3-1-3.5, AS AMENDED BY P.L.181-2016,29 SECTION 23, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE30 JULY 1, 2017]: Sec. 3.5. When used in this article, the term "adjusted31 gross income" shall mean the following:32 (a) In the case of all individuals, "adjusted gross income" (as33 defined in Section 62 of the Internal Revenue Code), modified as34 follows:35 (1) Subtract income that is exempt from taxation under this article36 by the Constitution and statutes of the United States.37 (2) Except as provided in subsections (c), (d), and (e), add an38 amount equal to any deduction or deductions allowed or39 allowable pursuant to Section 62 of the Internal Revenue Code for40 taxes based on or measured by income and levied at the state level41 by any state of the United States.42 (3) Subtract one thousand dollars ($1,000), or in the case of a

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1 joint return filed by a husband and wife, subtract for each spouse2 one thousand dollars ($1,000).3 (4) Subtract one thousand dollars ($1,000) for:4 (A) each of the exemptions provided by Section 151(c) of the5 Internal Revenue Code;6 (B) each additional amount allowable under Section 63(f) of7 the Internal Revenue Code; and8 (C) the spouse of the taxpayer if a separate return is made by9 the taxpayer and if the spouse, for the calendar year in which

10 the taxable year of the taxpayer begins, has no gross income11 and is not the dependent of another taxpayer.12 (5) Subtract:13 (A) one thousand five hundred dollars ($1,500) for each of the14 exemptions allowed under Section 151(c)(1)(B) of the Internal15 Revenue Code (as effective January 1, 2004);16 (B) for taxable years beginning after December 31, 2017, one17 thousand five hundred dollars ($1,500) for each exemption18 allowed under Section 151(c) of the Internal Revenue Code for19 an individual:20 (i) who is less than nineteen (19) years of age or is a21 full-time student who is less than twenty-four (24) years of22 age;23 (ii) for whom the taxpayer is the legal guardian; and24 (iii) for whom the taxpayer does not claim an exemption25 under clause (A); and26 (C) five hundred dollars ($500) for each additional amount27 allowable under Section 63(f)(1) of the Internal Revenue Code28 if the adjusted gross income of the taxpayer, or the taxpayer29 and the taxpayer's spouse in the case of a joint return, is less30 than forty thousand dollars ($40,000).31 This amount is in addition to the amount subtracted under32 subdivision (4).33 (6) Subtract any amounts included in federal adjusted gross34 income under Section 111 of the Internal Revenue Code as a35 recovery of items previously deducted as an itemized deduction36 from adjusted gross income.37 (7) Subtract any amounts included in federal adjusted gross38 income under the Internal Revenue Code which amounts were39 received by the individual as supplemental railroad retirement40 annuities under 45 U.S.C. 231 and which are not deductible under41 subdivision (1).42 (8) Subtract an amount equal to the amount of federal Social

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1 Security and Railroad Retirement benefits included in a taxpayer's2 federal gross income by Section 86 of the Internal Revenue Code.3 (9) In the case of a nonresident taxpayer or a resident taxpayer4 residing in Indiana for a period of less than the taxpayer's entire5 taxable year, the total amount of the deductions allowed pursuant6 to subdivisions (3), (4), and (5) shall be reduced to an amount7 which bears the same ratio to the total as the taxpayer's income8 taxable in Indiana bears to the taxpayer's total income.9 (10) In the case of an individual who is a recipient of assistance

10 under IC 12-10-6-1, IC 12-10-6-2.1, IC 12-15-2-2, or IC 12-15-7,11 subtract an amount equal to that portion of the individual's12 adjusted gross income with respect to which the individual is not13 allowed under federal law to retain an amount to pay state and14 local income taxes.15 (11) In the case of an eligible individual, subtract the amount of16 a Holocaust victim's settlement payment included in the17 individual's federal adjusted gross income.18 (12) Subtract an amount equal to the portion of any premiums19 paid during the taxable year by the taxpayer for a qualified long20 term care policy (as defined in IC 12-15-39.6-5) for the taxpayer21 or the taxpayer's spouse, or both.22 (13) Subtract an amount equal to the lesser of:23 (A) two thousand five hundred dollars ($2,500); or24 (B) the amount of property taxes that are paid during the25 taxable year in Indiana by the individual on the individual's26 principal place of residence.27 (14) Subtract an amount equal to the amount of a September 1128 terrorist attack settlement payment included in the individual's29 federal adjusted gross income.30 (15) Add or subtract the amount necessary to make the adjusted31 gross income of any taxpayer that owns property for which bonus32 depreciation was allowed in the current taxable year or in an33 earlier taxable year equal to the amount of adjusted gross income34 that would have been computed had an election not been made35 under Section 168(k) of the Internal Revenue Code to apply bonus36 depreciation to the property in the year that it was placed in37 service.38 (16) Add an amount equal to any deduction allowed under39 Section 172 of the Internal Revenue Code.40 (17) Add or subtract the amount necessary to make the adjusted41 gross income of any taxpayer that placed Section 179 property (as42 defined in Section 179 of the Internal Revenue Code) in service

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1 in the current taxable year or in an earlier taxable year equal to2 the amount of adjusted gross income that would have been3 computed had an election for federal income tax purposes not4 been made for the year in which the property was placed in5 service to take deductions under Section 179 of the Internal6 Revenue Code in a total amount exceeding twenty-five thousand7 dollars ($25,000).8 (18) Add an amount equal to the amount that a taxpayer claimed9 as a deduction for domestic production activities for the taxable

10 year under Section 199 of the Internal Revenue Code for federal11 income tax purposes.12 (19) Subtract an amount equal to the amount of the taxpayer's13 qualified military income that was not excluded from the14 taxpayer's gross income for federal income tax purposes under15 Section 112 of the Internal Revenue Code.16 (20) Subtract income that is:17 (A) exempt from taxation under IC 6-3-2-21.7; and18 (B) included in the individual's federal adjusted gross income19 under the Internal Revenue Code.20 (21) Add an amount equal to any income not included in gross21 income as a result of the deferral of income arising from business22 indebtedness discharged in connection with the reacquisition after23 December 31, 2008, and before January 1, 2011, of an applicable24 debt instrument, as provided in Section 108(i) of the Internal25 Revenue Code. Subtract the amount necessary from the adjusted26 gross income of any taxpayer that added an amount to adjusted27 gross income in a previous year to offset the amount included in28 federal gross income as a result of the deferral of income arising29 from business indebtedness discharged in connection with the30 reacquisition after December 31, 2008, and before January 1,31 2011, of an applicable debt instrument, as provided in Section32 108(i) of the Internal Revenue Code.33 (22) Add the amount excluded from federal gross income under34 Section 103 of the Internal Revenue Code for interest received on35 an obligation of a state other than Indiana, or a political36 subdivision of such a state, that is acquired by the taxpayer after37 December 31, 2011.38 (b) In the case of corporations, the same as "taxable income" (as39 defined in Section 63 of the Internal Revenue Code) adjusted as40 follows:41 (1) Subtract income that is exempt from taxation under this article42 by the Constitution and statutes of the United States.

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1 (2) Add an amount equal to any deduction or deductions allowed2 or allowable pursuant to Section 170 of the Internal Revenue3 Code.4 (3) Except as provided in subsections (c), (d), and (e), add an5 amount equal to any deduction or deductions allowed or6 allowable pursuant to Section 63 of the Internal Revenue Code for7 taxes based on or measured by income and levied at the state level8 by any state of the United States.9 (4) Subtract an amount equal to the amount included in the

10 corporation's taxable income under Section 78 of the Internal11 Revenue Code.12 (5) Add or subtract the amount necessary to make the adjusted13 gross income of any taxpayer that owns property for which bonus14 depreciation was allowed in the current taxable year or in an15 earlier taxable year equal to the amount of adjusted gross income16 that would have been computed had an election not been made17 under Section 168(k) of the Internal Revenue Code to apply bonus18 depreciation to the property in the year that it was placed in19 service.20 (6) Add an amount equal to any deduction allowed under Section21 172 of the Internal Revenue Code.22 (7) Add or subtract the amount necessary to make the adjusted23 gross income of any taxpayer that placed Section 179 property (as24 defined in Section 179 of the Internal Revenue Code) in service25 in the current taxable year or in an earlier taxable year equal to26 the amount of adjusted gross income that would have been27 computed had an election for federal income tax purposes not28 been made for the year in which the property was placed in29 service to take deductions under Section 179 of the Internal30 Revenue Code in a total amount exceeding twenty-five thousand31 dollars ($25,000).32 (8) Add an amount equal to the amount that a taxpayer claimed as33 a deduction for domestic production activities for the taxable year34 under Section 199 of the Internal Revenue Code for federal35 income tax purposes.36 (9) Add to the extent required by IC 6-3-2-20 the amount of37 intangible expenses (as defined in IC 6-3-2-20) and any directly38 related interest expenses (as defined in IC 6-3-2-20) for the39 taxable year that reduced the corporation's taxable income (as40 defined in Section 63 of the Internal Revenue Code) for federal41 income tax purposes.42 (10) Add an amount equal to any deduction for dividends paid (as

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1 defined in Section 561 of the Internal Revenue Code) to2 shareholders of a captive real estate investment trust (as defined3 in section 34.5 of this chapter).4 (11) Subtract income that is:5 (A) exempt from taxation under IC 6-3-2-21.7; and6 (B) included in the corporation's taxable income under the7 Internal Revenue Code.8 (12) Add an amount equal to any income not included in gross9 income as a result of the deferral of income arising from business

10 indebtedness discharged in connection with the reacquisition after11 December 31, 2008, and before January 1, 2011, of an applicable12 debt instrument, as provided in Section 108(i) of the Internal13 Revenue Code. Subtract from the adjusted gross income of any14 taxpayer that added an amount to adjusted gross income in a15 previous year the amount necessary to offset the amount included16 in federal gross income as a result of the deferral of income17 arising from business indebtedness discharged in connection with18 the reacquisition after December 31, 2008, and before January 1,19 2011, of an applicable debt instrument, as provided in Section20 108(i) of the Internal Revenue Code.21 (13) Add the amount excluded from federal gross income under22 Section 103 of the Internal Revenue Code for interest received on23 an obligation of a state other than Indiana, or a political24 subdivision of such a state, that is acquired by the taxpayer after25 December 31, 2011.26 (c) Beginning January 1, 2019, a taxpayer is required to add27 back under this section seventy percent (70%) of any deduction28 allowed on the taxpayer's federal income tax return for wagering29 taxes in:30 (1) subsection (a)(2) if the taxpayer is an individual; or31 (2) subsection (b)(3) if the taxpayer is a corporation.32 This subsection expires December 31, 2019.33 (d) Beginning January 1, 2020, a taxpayer is required to add34 back under this section forty percent (40%) of any deduction35 allowed on the taxpayer's federal income tax return for wagering36 taxes in:37 (1) subsection (a)(2) if the taxpayer is an individual; or38 (2) subsection (b)(3) if the taxpayer is a corporation.39 This subsection expires December 31, 2020.40 (e) Beginning January 1, 2021, a taxpayer is not required to add41 back under this section any deduction allowed on the taxpayer's42 federal income tax return for wagering taxes.

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1 (c) (f) In the case of life insurance companies (as defined in Section2 816(a) of the Internal Revenue Code) that are organized under Indiana3 law, the same as "life insurance company taxable income" (as defined4 in Section 801 of the Internal Revenue Code), adjusted as follows:5 (1) Subtract income that is exempt from taxation under this article6 by the Constitution and statutes of the United States.7 (2) Add an amount equal to any deduction allowed or allowable8 under Section 170 of the Internal Revenue Code.9 (3) Add an amount equal to a deduction allowed or allowable

10 under Section 805 or Section 832(c) of the Internal Revenue Code11 for taxes based on or measured by income and levied at the state12 level by any state.13 (4) Subtract an amount equal to the amount included in the14 company's taxable income under Section 78 of the Internal15 Revenue Code.16 (5) Add or subtract the amount necessary to make the adjusted17 gross income of any taxpayer that owns property for which bonus18 depreciation was allowed in the current taxable year or in an19 earlier taxable year equal to the amount of adjusted gross income20 that would have been computed had an election not been made21 under Section 168(k) of the Internal Revenue Code to apply bonus22 depreciation to the property in the year that it was placed in23 service.24 (6) Add an amount equal to any deduction allowed under Section25 172 or Section 810 of the Internal Revenue Code.26 (7) Add or subtract the amount necessary to make the adjusted27 gross income of any taxpayer that placed Section 179 property (as28 defined in Section 179 of the Internal Revenue Code) in service29 in the current taxable year or in an earlier taxable year equal to30 the amount of adjusted gross income that would have been31 computed had an election for federal income tax purposes not32 been made for the year in which the property was placed in33 service to take deductions under Section 179 of the Internal34 Revenue Code in a total amount exceeding twenty-five thousand35 dollars ($25,000).36 (8) Add an amount equal to the amount that a taxpayer claimed as37 a deduction for domestic production activities for the taxable year38 under Section 199 of the Internal Revenue Code for federal39 income tax purposes.40 (9) Subtract income that is:41 (A) exempt from taxation under IC 6-3-2-21.7; and42 (B) included in the insurance company's taxable income under

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1 the Internal Revenue Code.2 (10) Add an amount equal to any income not included in gross3 income as a result of the deferral of income arising from business4 indebtedness discharged in connection with the reacquisition after5 December 31, 2008, and before January 1, 2011, of an applicable6 debt instrument, as provided in Section 108(i) of the Internal7 Revenue Code. Subtract from the adjusted gross income of any8 taxpayer that added an amount to adjusted gross income in a9 previous year the amount necessary to offset the amount included

10 in federal gross income as a result of the deferral of income11 arising from business indebtedness discharged in connection with12 the reacquisition after December 31, 2008, and before January 1,13 2011, of an applicable debt instrument, as provided in Section14 108(i) of the Internal Revenue Code.15 (11) Add an amount equal to any exempt insurance income under16 Section 953(e) of the Internal Revenue Code that is active17 financing income under Subpart F of Subtitle A, Chapter 1,18 Subchapter N of the Internal Revenue Code.19 (12) Add the amount excluded from federal gross income under20 Section 103 of the Internal Revenue Code for interest received on21 an obligation of a state other than Indiana, or a political22 subdivision of such a state, that is acquired by the taxpayer after23 December 31, 2011.24 (d) (g) In the case of insurance companies subject to tax under25 Section 831 of the Internal Revenue Code and organized under Indiana26 law, the same as "taxable income" (as defined in Section 832 of the27 Internal Revenue Code), adjusted as follows:28 (1) Subtract income that is exempt from taxation under this article29 by the Constitution and statutes of the United States.30 (2) Add an amount equal to any deduction allowed or allowable31 under Section 170 of the Internal Revenue Code.32 (3) Add an amount equal to a deduction allowed or allowable33 under Section 805 or Section 832(c) of the Internal Revenue Code34 for taxes based on or measured by income and levied at the state35 level by any state.36 (4) Subtract an amount equal to the amount included in the37 company's taxable income under Section 78 of the Internal38 Revenue Code.39 (5) Add or subtract the amount necessary to make the adjusted40 gross income of any taxpayer that owns property for which bonus41 depreciation was allowed in the current taxable year or in an42 earlier taxable year equal to the amount of adjusted gross income

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1 that would have been computed had an election not been made2 under Section 168(k) of the Internal Revenue Code to apply bonus3 depreciation to the property in the year that it was placed in4 service.5 (6) Add an amount equal to any deduction allowed under Section6 172 of the Internal Revenue Code.7 (7) Add or subtract the amount necessary to make the adjusted8 gross income of any taxpayer that placed Section 179 property (as9 defined in Section 179 of the Internal Revenue Code) in service

10 in the current taxable year or in an earlier taxable year equal to11 the amount of adjusted gross income that would have been12 computed had an election for federal income tax purposes not13 been made for the year in which the property was placed in14 service to take deductions under Section 179 of the Internal15 Revenue Code in a total amount exceeding twenty-five thousand16 dollars ($25,000).17 (8) Add an amount equal to the amount that a taxpayer claimed as18 a deduction for domestic production activities for the taxable year19 under Section 199 of the Internal Revenue Code for federal20 income tax purposes.21 (9) Subtract income that is:22 (A) exempt from taxation under IC 6-3-2-21.7; and23 (B) included in the insurance company's taxable income under24 the Internal Revenue Code.25 (10) Add an amount equal to any income not included in gross26 income as a result of the deferral of income arising from business27 indebtedness discharged in connection with the reacquisition after28 December 31, 2008, and before January 1, 2011, of an applicable29 debt instrument, as provided in Section 108(i) of the Internal30 Revenue Code. Subtract from the adjusted gross income of any31 taxpayer that added an amount to adjusted gross income in a32 previous year the amount necessary to offset the amount included33 in federal gross income as a result of the deferral of income34 arising from business indebtedness discharged in connection with35 the reacquisition after December 31, 2008, and before January 1,36 2011, of an applicable debt instrument, as provided in Section37 108(i) of the Internal Revenue Code.38 (11) Add an amount equal to any exempt insurance income under39 Section 953(e) of the Internal Revenue Code that is active40 financing income under Subpart F of Subtitle A, Chapter 1,41 Subchapter N of the Internal Revenue Code.42 (12) Add the amount excluded from federal gross income under

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1 Section 103 of the Internal Revenue Code for interest received on2 an obligation of a state other than Indiana, or a political3 subdivision of such a state, that is acquired by the taxpayer after4 December 31, 2011.5 (e) (h) In the case of trusts and estates, "taxable income" (as defined6 for trusts and estates in Section 641(b) of the Internal Revenue Code)7 adjusted as follows:8 (1) Subtract income that is exempt from taxation under this article9 by the Constitution and statutes of the United States.

10 (2) Subtract an amount equal to the amount of a September 1111 terrorist attack settlement payment included in the federal12 adjusted gross income of the estate of a victim of the September13 11 terrorist attack or a trust to the extent the trust benefits a victim14 of the September 11 terrorist attack.15 (3) Add or subtract the amount necessary to make the adjusted16 gross income of any taxpayer that owns property for which bonus17 depreciation was allowed in the current taxable year or in an18 earlier taxable year equal to the amount of adjusted gross income19 that would have been computed had an election not been made20 under Section 168(k) of the Internal Revenue Code to apply bonus21 depreciation to the property in the year that it was placed in22 service.23 (4) Add an amount equal to any deduction allowed under Section24 172 of the Internal Revenue Code.25 (5) Add or subtract the amount necessary to make the adjusted26 gross income of any taxpayer that placed Section 179 property (as27 defined in Section 179 of the Internal Revenue Code) in service28 in the current taxable year or in an earlier taxable year equal to29 the amount of adjusted gross income that would have been30 computed had an election for federal income tax purposes not31 been made for the year in which the property was placed in32 service to take deductions under Section 179 of the Internal33 Revenue Code in a total amount exceeding twenty-five thousand34 dollars ($25,000).35 (6) Add an amount equal to the amount that a taxpayer claimed as36 a deduction for domestic production activities for the taxable year37 under Section 199 of the Internal Revenue Code for federal38 income tax purposes.39 (7) Subtract income that is:40 (A) exempt from taxation under IC 6-3-2-21.7; and41 (B) included in the taxpayer's taxable income under the42 Internal Revenue Code.

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1 (8) Add an amount equal to any income not included in gross2 income as a result of the deferral of income arising from business3 indebtedness discharged in connection with the reacquisition after4 December 31, 2008, and before January 1, 2011, of an applicable5 debt instrument, as provided in Section 108(i) of the Internal6 Revenue Code. Subtract from the adjusted gross income of any7 taxpayer that added an amount to adjusted gross income in a8 previous year the amount necessary to offset the amount included9 in federal gross income as a result of the deferral of income

10 arising from business indebtedness discharged in connection with11 the reacquisition after December 31, 2008, and before January 1,12 2011, of an applicable debt instrument, as provided in Section13 108(i) of the Internal Revenue Code.14 (9) Add the amount excluded from federal gross income under15 Section 103 of the Internal Revenue Code for interest received on16 an obligation of a state other than Indiana, or a political17 subdivision of such a state, that is acquired by the taxpayer after18 December 31, 2011.19 SECTION 19. [EFFECTIVE UPON PASSAGE] (a) As used in this20 SECTION, "legislative council" refers to the legislative council21 created by IC 2-5-1.1-1.22 (b) As used in this SECTION, "study committee" means either23 of the following:24 (1) A statutory committee established under IC 2-5-1.3-4.25 (2) An interim study committee established under26 IC 2-5-1.3-14.27 (c) The legislative council is urged to assign to a study28 committee, during the 2017 legislative interim, the topic of gaming29 revenue and how gaming revenue is distributed across Indiana.30 (d) If the topic described in subsection (c) is assigned to a study31 committee, the study committee shall, not later than November 1,32 2017, issue a final report to the legislative council containing the33 study committee's findings and recommendations, including any34 recommended legislation concerning the topic, in an electronic35 format under IC 5-14-6.36 (e) This SECTION expires December 31, 2017.37 SECTION 20. An emergency is declared for this act.

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COMMITTEE REPORT

Mr. Speaker: Your Committee on Public Policy, to which wasreferred House Bill 1350, has had the same under consideration andbegs leave to report the same back to the House with therecommendation that said bill be amended as follows:

Page 4, line 19, after "admitted" insert ".".Page 4, line 19, strike "to the gambling excursion.".Page 4, line 20, after "owner" insert ".".Page 4, line 20, strike "conducting the".Page 4, line 21, strike "gambling excursion." and insert "This

subsection expires July 1, 2018.".Page 4, line 22, delete "This" and insert "Beginning January 1,

2018, this".Page 4, line 24, delete "2019," and insert "2017,".Page 4, line 26, after "receipts." insert "This subsection expires

July 1, 2018.".Page 4, between lines 40 and 41, begin a new paragraph and insert:"(c) Beginning July 1, 2018, a supplemental wagering tax is

imposed and authorized under this article at a rate of three percent(3%) of adjusted gross receipts of the prior fiscal year.

(d) Beginning July 1, 2019, a supplemental wagering tax isimposed and authorized under this article at a rate of two andnine-tenths percent (2.9%) of adjusted gross receipts of the priorfiscal year.

(e) Beginning July 1, 2020, a supplemental wagering tax isimposed and authorized under this article at a rate of two andeight-tenths percent (2.8%) of adjusted gross receipts of the priorfiscal year.".

Page 14, line 23, strike "(a) This section".Page 14, line 25, delete "does not apply to a riverboat in a historic

hotel district.".Page 14, line 26, strike "(b)" and insert "(a)".Page 15, line 17, strike "(c)" and insert "(b)".Page 16, line 8, strike "(d)" and insert "(c)".Page 16, line 14, strike "(e)" and insert "(d)".Page 16, line 17, strike "(f)" and insert "(e)".Page 16, line 19, strike "(g)" and insert "(f)".Page 16, line 23, strike "(h)" and insert "(g)".Page 21, line 8, after "fund." insert "Beginning July 1, 2019, the

division of mental health and addiction shall not receive asupplemental distribution under this subsection.".

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Page 21, line 8, strike "subsection".Page 21, line 9, strike "(i)," and insert "subsections (i), (j), or (k),".Page 21, line 31, reset in roman "forty-eight".Page 21, line 31, delete "thirty".Page 21, line 32, reset in roman "($48,000,000).".Page 21, line 32, delete "($30,000,000).".Page 21, line 33, reset in roman "forty-eight".Page 21, line 33, delete "thirty".Page 21, line 34, reset in roman "($48,000,000),".Page 21, line 34, delete "($30,000,000),".Page 21, line 38, after "distribution." insert "This subsection

expires July 1, 2019.(j) This subsection applies to a supplemental distribution made

after June 30, 2019. The maximum amount of money that may bedistributed under subsection (g) in a state fiscal year is forty-fourmillion dollars ($44,000,000). If the total amount determined undersubsection (g) exceeds forty-four million dollars ($44,000,000), theamount distributed to an entity under subsection (g) must bereduced according to the ratio that the amount distributed to theentity under IC 4-33-12-6 or IC 4-33-12-8 bears to the total amountdistributed under IC 4-33-12-6 and IC 4-33-12-8 to all entitiesreceiving a supplemental distribution. The division of mentalhealth and addiction shall not receive a supplemental distributionunder this subsection. This subsection expires July 1, 2020.

(k) This subsection applies to a supplemental distribution madeafter June 30, 2020. The maximum amount of money that may bedistributed under subsection (g) in a state fiscal year is fortymillion dollars ($40,000,000). If the total amount determined undersubsection (g) exceeds forty million dollars ($40,000,000), theamount distributed to an entity under subsection (g) must bereduced according to the ratio that the amount distributed to theentity under IC 4-33-12-6 or IC 4-33-12-8 bears to the total amountdistributed under IC 4-33-12-6 and IC 4-33-12-8 to all entitiesreceiving a supplemental distribution. The division of mentalhealth and addiction shall not receive a supplemental distributionunder this subsection.".

Page 21, line 39, strike "(j)" and insert "(l)".Page 21, line 41, strike "(g) and (i)." and insert "(g), (i), (j), and

(k).".Page 22, line 14, strike "(k)" and insert "(m)".Page 22, line 41, delete "Add" and insert "Except as provided in

subsections (c), (d), and (e), add".

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Page 23, line 2, delete "However, a taxpayer is".Page 23, delete lines 3 through 6.Page 26, line 11, delete "Add" and insert "Except as provided in

subsections (c), (d), and (e), add".Page 26, line 14, delete "However, a taxpayer is".Page 26, delete lines 15 through 18.Page 27, between lines 35 and 36, begin a new paragraph and insert:"(c) Beginning January 1, 2019, a taxpayer is required to add

back under this section seventy percent (70%) of any deductionallowed on the taxpayer's federal income tax return for wageringtaxes in:

(1) subsection (a)(2) if the taxpayer is an individual; or(2) subsection (b)(3) if the taxpayer is a corporation.

This subsection expires December 31, 2019.(d) Beginning January 1, 2020, a taxpayer is required to add

back under this section forty percent (40%) of any deductionallowed on the taxpayer's federal income tax return for wageringtaxes in:

(1) subsection (a)(2) if the taxpayer is an individual; or(2) subsection (b)(3) if the taxpayer is a corporation.

This subsection expires December 31, 2020.(e) Beginning January 1, 2021, a taxpayer is not required to add

back under this section any deduction allowed on the taxpayer'sfederal income tax return for wagering taxes.".

Page 27, line 36, strike "(c)" and insert "(f)".Page 29, line 17, strike "(d)" and insert "(g)".Page 30, line 40, strike "(e)" and insert "(h)".Page 32, after line 11, begin a new paragraph and insert:"SECTION 20. IC 36-7.5-4-2, AS AMENDED BY P.L.197-2016,

SECTION 143, IS AMENDED TO READ AS FOLLOWS[EFFECTIVE JULY 1, 2017]: Sec. 2. (a) Except as provided insubsections (b) and (d), the fiscal officer of each city and countydescribed in IC 36-7.5-2-3(b) shall each transfer three million fivehundred thousand dollars ($3,500,000) each year to the developmentauthority for deposit in the development authority fund establishedunder section 1 of this chapter. However, if a county having apopulation of more than one hundred fifty thousand (150,000) but lessthan one hundred seventy thousand (170,000) ceases to be a memberof the development authority and two (2) or more municipalities in thecounty have become members of the development authority asauthorized by IC 36-7.5-2-3(i), the transfer of the local income taxrevenue that is dedicated to economic development purposes that is

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required to be transferred under IC 6-3.6-11-6 is the contribution of themunicipalities in the county that have become members of thedevelopment authority.

(b) This subsection applies only if:(1) the fiscal body of the county described in IC 36-7.5-2-3(e) hasadopted an ordinance under IC 36-7.5-2-3(e) providing that thecounty is joining the development authority;(2) the fiscal body of the city described in IC 36-7.5-2-3(e) hasadopted an ordinance under IC 36-7.5-2-3(e) providing that thecity is joining the development authority; and(3) the county described in IC 36-7.5-2-3(e) is an eligible countyparticipating in the development authority.

The fiscal officer of the county described in IC 36-7.5-2-3(e) shalltransfer two million six hundred twenty-five thousand dollars($2,625,000) each year to the development authority for deposit in thedevelopment authority fund established under section 1 of this chapter.The fiscal officer of the city described in IC 36-7.5-2-3(e) shall transfereight hundred seventy-five thousand dollars ($875,000) each year tothe development authority for deposit in the development authorityfund established under section 1 of this chapter.

(c) This subsection does not apply to Lake County, Hammond, Gary,or East Chicago. The following apply to the remaining transfersrequired by subsections (a) and (b):

(1) Except for transfers of money described in subdivision (4)(D),the transfers shall be made without appropriation by the city orcounty fiscal body or approval by any other entity.(2) Except as provided in subdivision (3), each fiscal officer shalltransfer eight hundred seventy-five thousand dollars ($875,000)to the development authority fund before the last business day ofJanuary, April, July, and October of each year. Food and beveragetax revenue deposited in the fund under IC 6-9-36-8 is in additionto the transfers required by this section.(3) The fiscal officer of the county described in IC 36-7.5-2-3(e)shall transfer six hundred fifty-six thousand two hundred fiftydollars ($656,250) to the development authority fund before thelast business day of January, April, July, and October of eachyear. The county is not required to make any payments ortransfers to the development authority covering any time beforeJanuary 1, 2007. The fiscal officer of a city described inIC 36-7.5-2-3(e) shall transfer two hundred eighteen thousandseven hundred fifty dollars ($218,750) to the developmentauthority fund before the last business day of January, April, July,

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and October of each year. The city is not required to make anypayments or transfers to the development authority covering anytime before January 1, 2007.(4) The transfers shall be made from one (1) or more of thefollowing:

(A) Riverboat admissions tax revenue received by the city orcounty, riverboat wagering tax revenue received by the city orcounty, or riverboat incentive payments received from ariverboat licensee by the city or county.(B) Any local income tax revenue that is dedicated toeconomic development purposes under IC 6-3.6-6 andreceived under IC 6-3.6-9 by the city or county.(C) Any other local revenue other than property tax revenuereceived by the city or county.(D) In the case of a county described in IC 36-7.5-2-3(e) or acity described in IC 36-7.5-2-3(e), any money from the majormoves construction fund that is distributed to the county orcity under IC 8-14-16.

(d) This subsection applies only to Lake County, Hammond, Gary,and East Chicago. The obligations of each city and the county undersubsection (a) are satisfied by the distributions made by the auditor ofstate on behalf of each unit under IC 4-33-12-6(d) and IC 4-33-13-5(j).IC 4-33-13-5(l). However, if the total amount distributed under IC 4-33on behalf of a unit with respect to a particular state fiscal year is lessthan the amount required by subsection (a), the fiscal officer of the unitshall transfer the amount of the shortfall to the authority from anysource of revenue available to the unit other than property taxes. Theauditor of state shall certify the amount of any shortfall to the fiscalofficer of the unit after making the distribution required byIC 4-33-13-5(j) IC 4-33-13-5(l) on behalf of the unit with respect to aparticular state fiscal year.".

Renumber all SECTIONS consecutively.

and when so amended that said bill do pass.

(Reference is to HB 1350 as introduced.)

SMALTZ

Committee Vote: yeas 9, nays 1.

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33

COMMITTEE REPORT

Mr. Speaker: Your Committee on Ways and Means, to which wasreferred House Bill 1350, has had the same under consideration andbegs leave to report the same back to the House with therecommendation that said bill be amended as follows:

Page 4, line 21, after "excursion." insert "This subsection does notapply to an inland casino.".

Page 4, line 22, delete "Beginning January 1, 2018, this" and insert"This". Page 4, line 26, after "receipts." insert "The supplementalwagering tax shall be imposed starting the day operations begin atan inland casino.".

and when so amended that said bill do pass.

(Reference is to HB 1350 as printed February 10, 2017.)

BROWN T

Committee Vote: yeas 15, nays 5.

_____

HOUSE MOTION

Mr. Speaker: I move that House Bill 1350 be amended to read asfollows:

Page 4, delete lines 13 through 42, begin a new paragraph andinsert:

"SECTION 8. IC 4-33-12-1, AS AMENDED BY P.L.96-2010,SECTION 2, IS AMENDED TO READ AS FOLLOWS [EFFECTIVEJULY 1, 2017]: Sec. 1. (a) This subsection does not apply to a riverboatthat has implemented flexible scheduling under IC 4-33-6-21. Exceptas provided in subsection (b), a tax is imposed on admissions togambling excursions authorized under this article at a rate of threedollars ($3) for each person admitted. to the gambling excursion. Thisadmission tax is imposed upon the licensed owner. conducting thegambling excursion. This subsection does not apply to an inlandcasino. This subsection expires July 1, 2018.

(b) This subsection applies to a gaming operation that hasrelocated from a docked riverboat to an inland casino byDecember 31, 2017, as described in IC 4-33-6-24. A supplementalwagering tax is imposed and authorized under this article at a rateof three percent (3%) of adjusted gross receipts. The supplemental

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wagering tax shall be imposed starting the day operations begin atan inland casino. This subsection expires July 1, 2018.

(b) This subsection applies only to a riverboat that has implementedflexible scheduling under IC 4-33-6-21 or IC 4-33-6.5. A tax isimposed on the admissions to a riverboat that has implemented flexiblescheduling under IC 4-33-6-21 or IC 4-33-6.5 at the rate of threedollars ($3) for each person admitted to the riverboat. This admissiontax is imposed upon the licensed owner or operating agent operatingthe riverboat.

(c) The commission may by rule determine the point at which aperson is considered to be:

(1) admitted to a gambling excursion, in the case of a riverboatsubject to subsection (a); or(2) admitted to a riverboat, in the case of a riverboat subject tosubsection (b);

for purposes of collecting the admissions tax under this chapter.(c) Except as provided in subsection (d), beginning July 1, 2018,

a supplemental wagering tax is authorized under this article andshall be calculated as the riverboat's adjusted gross receiptsmultiplied by a percentage rate of:

(1) the total riverboat admissions tax that the riverboat paidbeginning July 1, 2016, and ending June 30, 2017; divided by(2) the riverboat's adjusted gross receipts beginning July 1,2016, and ending June 30, 2017.

(d) The supplemental wagering tax described in subsection (c)may not exceed three and five-tenths percent (3.5%).

(e) The supplemental wagering tax under this section is imposedupon the licensed owner or operating agent operating a riverboat.".

Page 5, delete lines 1 through 12.Page 20, line 24, delete "Before" and insert "Except as provided in

subsections (n) and (o), before".Page 23, between lines 30 and 31, begin a new paragraph and insert:"(n) After June 30, 2018, the amount of wagering taxes that

would otherwise be distributed to South Bend under subsection (e)shall be deposited as being received from all riverboats whosesupplemental wagering tax, as calculated under IC 4-33-12-1(c), isover three and five-tenths percent (3.5%). The amount depositedunder this subsection, in each riverboat's account, is proportionateto the supplemental wagering tax received from that riverboatunder IC 4-33-12-1(c) in the month of July. The amount depositedunder this subsection must be distributed in the same manner asthe supplemental wagering tax collected under IC 4-33-12-1(c).

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This subsection expires June 30, 2019.(o) After June 30, 2019, the amount of wagering taxes that

would otherwise be distributed to South Bend under subsection (e)shall be withheld and deposited in the state general fund.".

Renumber all SECTIONS consecutively.

(Reference is to HB 1350 as printed February 14, 2017.)

HUSTON

_____

HOUSE MOTION

Mr. Speaker: I move that House Bill 1350 be amended to read asfollows:

Page 17, delete lines 13 through 42.Delete pages 18 through 22.Page 23, delete lines 1 through 30.Page 33, delete lines 22 through 42, begin a new paragraph and

insert:"SECTION 20. [EFFECTIVE UPON PASSAGE] (a) As used in

this SECTION, "legislative council" refers to the legislative councilcreated by IC 2-5-1.1-1.

(b) As used in this SECTION, "study committee" means eitherof the following:

(1) A statutory committee established under IC 2-5-1.3-4.(2) An interim study committee established underIC 2-5-1.3-14.

(c) The legislative council is urged to assign to a studycommittee, during the 2017 legislative interim, the topic of gamingrevenue and how gaming revenue is distributed across Indiana.

(d) If the topic described in subsection (c) is assigned to a studycommittee, the study committee shall, not later than November 1,2017, issue a final report to the legislative council containing thestudy committee's findings and recommendations, including anyrecommended legislation concerning the topic, in an electronicformat under IC 5-14-6.

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(e) This SECTION expires December 31, 2017.SECTION 21. An emergency is declared for this act.".Delete pages 34 through 35.Renumber all SECTIONS consecutively.

(Reference is to HB 1350 as printed February 14, 2017.)

FRYE R

HB 1350—LS 6808/DI 107