Skip to main content

Enrolled House Bill (H)

DIGEST

Local income tax. Updates various laws to conform them to the new local income tax (LIT) law. Adds provisions concerning Lake, LaPorte, and Porter counties concerning the northwest Indiana regional development authority. Addresses the treatment of counties that had only the county economic development income tax regarding the property tax rate for cumulative capital development funds of counties and municipalities. Specifies provisions for the transition of a formerly adopted homestead credit under a county option income tax to a property tax relief rate under the new LIT. Adds provisions concerning expenditure rate allocations. Specifies that the auditor of state is to Local income tax. Updates various laws to conform them to the new local income tax (LIT) law. Adds provisions concerning Lake, LaPorte, and Porter counties concerning the northwest Indiana regional development authority. Addresses the treatment of counties that had only the county economic development income tax regarding the property tax rate for cumulative capital development funds of counties and municipalities. Specifies provisions for the transition of a formerly adopted homestead credit under a county option income tax to a property tax relief rate under the new LIT. Adds provisions concerning expenditure rate allocations. Specifies that the auditor of state is to assist adopting bodies and county auditors in calculating credit percentages and amounts under all provisions of the LIT law. Adds provisions to the LIT law to incorporate changes that were adopted to the former income tax laws during the 2015 legislative session. Cures conflicts with 2015 enactments that refer to the former income tax laws and conflicts with SB 21-2016. Repeals obsolete and outdated provisions. Makes technical corrections. ... View more