reglab/housing_qa huggingface dataset:
IN Code § 6-3.6-1-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.6. Local Income Taxes|Chapter 1. Purpose; Application; Transitional Provisions|6-3.6-1-3. Continuation of Former Tax Rates

Sec. 3. Except to the extent that taxes imposed in a county under or determined under:(1) IC 6-3.5-1.1 (repealed);(2) IC 6-3.5-1.5 (repealed);(3) IC 6-3.5-6 (repealed); or(4) IC 6-3.5-7 (repealed);are increased, decreased, or rescinded under this article, the total tax rate in effect in a county under the provisions described in subdivisions (1) through (4) on May 1, 2016, continue in effect after May 1, 2016, and shall be treated as taxes imposed under this article.As added by P.L.243-2015, SEC.10. Amended by P.L.197-2016, SEC.42.
IN Code § 6-3.6-1-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.6. Local Income Taxes|Chapter 1. Purpose; Application; Transitional Provisions|6-3.6-1-4. Applicable Provisions for Changes in a Tax; Credits; Pledges for Payment From Tax Revenue

Sec. 4. Notwithstanding:(1) IC 6-3.5-1.1 (repealed);(2) IC 6-3.5-1.5 (repealed);(3) IC 6-3.5-6 (repealed); or(4) IC 6-3.5-7 (repealed);a change in a tax imposed under a provision described in subdivisions (1) through (4), credits related to property taxes, allocations of tax revenue, and pledges for payment from tax revenue after December 31, 2016, must be made under this article and not under the provisions described in subdivisions (1) through (4).As added by P.L.243-2015, SEC.10. Amended by P.L.197-2016, SEC.43.
IN Code § 6-3.6-1-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.6. Local Income Taxes|Chapter 1. Purpose; Application; Transitional Provisions|6-3.6-1-5. References to Repealed and Replaced Statutes

Sec. 5. A reference in a statute or rule to a statute that is repealed and replaced in the same or a different form in this article shall be treated after December 31, 2016, as a reference to the new provision.As added by P.L.243-2015, SEC.10.
IN Code § 6-3.6-1-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.6. Local Income Taxes|Chapter 1. Purpose; Application; Transitional Provisions|6-3.6-1-6. Continuation of Rights; Duties; Obligations; Proceedings; Liabilities; Bonds and Leases

Sec. 6. A pledge of a tax described in section 3 of this chapter for the payment of bonds, leases, or other expenditures shall be treated as a pledge of the related tax under this article for the same purpose. Notwithstanding the repeal of IC 6-3.5-1.1, IC 6-3.5-1.5, IC 6-3.5-6, and IC 6-3.5-7 and the enactment of this article, any pledge of revenues received from a tax imposed under any of the provisions of IC 6-3.5-1.1, IC 6-3.5-1.5, IC 6-3.5-6, and IC 6-3.5-7 (prior to their repeal) to the payment, in whole or in part, of:(1) the principal of and interest on bonds;(2) lease rentals due under a lease; and(3) the payment of any other obligation;is binding and enforceable and remains in full force and effect as long as the principal of and interest on any bonds, the lease rentals due under any lease, or the payment of any obligation remains unpaid. The enactment of this article does not affect any rights, duties, obligations, proceedings, or liabilities accrued before January 1, 2017. Those rights, duties, obligations, proceedings, or liabilities continue and shall be imposed and enforced under prior law as if this article had not been enacted and the prior law had not been repealed.As added by P.L.243-2015, SEC.10.
IN Code § 6-3.6-1-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.6. Local Income Taxes|Chapter 1. Purpose; Application; Transitional Provisions|6-3.6-1-7. Continuation of Time Periods; Time Limits; Former Tax

Sec. 7. A period that began with respect to a tax described in section 3 of this chapter and limits the period in which the tax may be imposed continues under this article from the starting date and time of the original action under the laws described in section 3 of this chapter and limits the period in which the related tax under this article may be imposed as if the period were initiated under this article.As added by P.L.243-2015, SEC.10.
IN Code § 6-3.6-1-8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.6. Local Income Taxes|Chapter 1. Purpose; Application; Transitional Provisions|6-3.6-1-8. Continuation of Time Periods; Time Limits; Bonds or Leases Payable From Tax

Sec. 8. A period that began with respect to the issuance of bonds or leases payable from a tax described in section 3 of this chapter and limits the period in which the bonds or leases may be in effect continues under this article from the starting date and time of the original action under the laws described in section 3 of this chapter and limits the period in which the bonds or leases may be in effect as if the period were initiated under this article.As added by P.L.243-2015, SEC.10.
IN Code § 6-3.6-1-9 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.6. Local Income Taxes|Chapter 1. Purpose; Application; Transitional Provisions|6-3.6-1-9. Certification to Each County of Tax Rates by Tax Category

Sec. 9. Before August 2, 2016, the budget agency, with the assistance of the department of local government finance, shall certify to each county the income tax rates under this article, by tax rate category, as categorized by the office of management and budget under this chapter.As added by P.L.243-2015, SEC.10.
IN Code § 6-3.6-1-10 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.6. Local Income Taxes|Chapter 1. Purpose; Application; Transitional Provisions|6-3.6-1-10. Transition Assistance; Department of Local Government Finance

Sec. 10. The department of local government finance shall assist adopting bodies and other local governmental entities as necessary to provide for a transition to the administration of taxes under this article.As added by P.L.243-2015, SEC.10.
IN Code § 6-3.6-2-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.6. Local Income Taxes|Chapter 2. Definitions|6-3.6-2-1. Applicability

Sec. 1. The definitions in this chapter apply throughout this article.As added by P.L.243-2015, SEC.10.
IN Code § 6-3.6-2-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.6. Local Income Taxes|Chapter 2. Definitions|6-3.6-2-2. "Adjusted Gross Income"

Sec. 2. "Adjusted gross income" has the meaning set forth in IC 6-3-1-3.5. However:(1) except as provided in subdivision (3), in the case of a local taxpayer who is not treated as a resident local taxpayer of a county, the term includes only adjusted gross income derived from the taxpayer's principal place of business or employment;(2) in the case of a resident local taxpayer of Perry County, the term does not include adjusted gross income described in IC 6-3.6-8-7; and(3) in the case of a local taxpayer described in section 13(3) of this chapter, the term includes only that part of the individual's total income that:(A) is apportioned to Indiana under IC 6-3-2-2.7 or IC 6-3-2-3.2; and(B) is paid to the individual as compensation for services rendered in the county as a team member or race team member.As added by P.L.243-2015, SEC.10. Amended by P.L.239-2017, SEC.14.
IN Code § 6-3.6-2-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.6. Local Income Taxes|Chapter 2. Definitions|6-3.6-2-3. "Allocation Amount"

Sec. 3. "Allocation amount" refers to an amount that qualifies as an allocation amount under IC 6-3.6-6.As added by P.L.243-2015, SEC.10.
IN Code § 6-3.6-2-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.6. Local Income Taxes|Chapter 2. Definitions|6-3.6-2-4. "Attributed Allocation Amount"

Sec. 4. "Attributed allocation amount" equals the sum of the following:(1) The allocation amount of the civil taxing unit for that calendar year.(2) In the case of a county taxing unit, the welfare allocation amount.As added by P.L.243-2015, SEC.10. Amended by P.L.247-2017, SEC.6.
IN Code § 6-3.6-2-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.6. Local Income Taxes|Chapter 2. Definitions|6-3.6-2-5. "Certified Distribution"

Sec. 5. "Certified distribution" refers to the amount certified under IC 6-3.6-9-5(b), as adjusted under IC 6-3.6-9.As added by P.L.243-2015, SEC.10.
IN Code § 6-3.6-2-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.6. Local Income Taxes|Chapter 2. Definitions|6-3.6-2-6. "Certified Shares"

Sec. 6. "Certified shares" refers to the amount allocated for distribution as certified shares under IC 6-3.6-6.As added by P.L.243-2015, SEC.10.
IN Code § 6-3.6-2-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.6. Local Income Taxes|Chapter 2. Definitions|6-3.6-2-7. "Civil Taxing Unit"

Sec. 7. "Civil taxing unit" means any entity having the power to impose ad valorem property taxes except a school corporation. The term does not include a solid waste management district that is not entitled to a distribution under IC 6-3.6-6. However, in the case of a consolidated city, the term "civil taxing unit" includes the consolidated city and all special taxing districts, all special service districts, and all entities whose budgets and property tax levies are subject to review under IC 36-3-6-9.As added by P.L.243-2015, SEC.10.
IN Code § 6-3.6-2-7.4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.6. Local Income Taxes|Chapter 2. Definitions|6-3.6-2-7.4. "County With a Single Voting Bloc"

Sec. 7.4. "County with a single voting bloc" means a county that has a local income tax council in which one (1) city that is a member of the local income tax council or one (1) town that is a member of the local income tax council is allocated more than fifty percent (50%) of the total one hundred (100) votes allocated under IC 6-3.6-3-6(d). This section expires May 31, 2024.As added by P.L.154-2020, SEC.28. Amended by P.L.159-2021, SEC.20.
IN Code § 6-3.6-2-8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.6. Local Income Taxes|Chapter 2. Definitions|6-3.6-2-8. "Economic Development Project"

Sec. 8. "Economic development project" means any project that:(1) the county, city, or town determines will:(A) promote significant opportunities for the gainful employment of its citizens;(B) attract a major new business enterprise to the county, city, or town; or(C) retain or expand a significant business enterprise within the county, city, or town; and(2) involves an expenditure for:(A) the acquisition of land;(B) interests in land;(C) site improvements;(D) infrastructure improvements;(E) buildings;(F) structures;(G) rehabilitation, renovation, and enlargement of buildings and structures;(H) machinery;(I) equipment;(J) furnishings;(K) facilities;(L) administrative expenses associated with a project described in this section, including contract payments to a nonprofit corporation whose primary corporate purpose is to assist government in planning and implementing economic development projects;(M) operating expenses of a governmental entity that plans or implements economic development projects; or(N) substance removal or remedial action in a designated county, city, or town;or any combination of these.As added by P.L.243-2015, SEC.10.
IN Code § 6-3.6-2-9 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.6. Local Income Taxes|Chapter 2. Definitions|6-3.6-2-9. "Executive"

Sec. 9. "Executive" has the meaning set forth in IC 36-1-2-5.As added by P.L.243-2015, SEC.10.
IN Code § 6-3.6-2-10 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.6. Local Income Taxes|Chapter 2. Definitions|6-3.6-2-10. "Fiscal Body"

Sec. 10. "Fiscal body" has the meaning set forth in IC 36-1-2-6.As added by P.L.243-2015, SEC.10.
IN Code § 6-3.6-2-11 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.6. Local Income Taxes|Chapter 2. Definitions|6-3.6-2-11. "Impose"

Sec. 11. "Impose" includes adopt, amend, increase, decrease, and rescind.As added by P.L.243-2015, SEC.10.
IN Code § 6-3.6-2-12 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.6. Local Income Taxes|Chapter 2. Definitions|6-3.6-2-12. "Local Income Tax Council"

Sec. 12. "Local income tax council" means a council established by IC 6-3.6-3-1.As added by P.L.243-2015, SEC.10.
IN Code § 6-3.6-2-13 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.6. Local Income Taxes|Chapter 2. Definitions|6-3.6-2-13. "Local Taxpayer"

Sec. 13. "Local taxpayer", as it relates to a particular county, means any of the following:(1) An individual who resides in that county on the date specified in IC 6-3.6-8-3.(2) An individual who maintains the taxpayer's principal place of business or employment in that county on the date specified in IC 6-3.6-8-3 and who does not reside on that same date in another county in Indiana in which a tax under this article is in effect.(3) An individual who:(A) has income apportioned to Indiana as:(i) a team member under IC 6-3-2-2.7; or(ii) a race team member under IC 6-3-2-3.2;for services rendered in the county; and(B) is not described in subdivision (1) or (2).As added by P.L.243-2015, SEC.10. Amended by P.L.239-2017, SEC.15.
IN Code § 6-3.6-2-13.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.6. Local Income Taxes|Chapter 2. Definitions|6-3.6-2-13.5. "Psap"

Sec. 13.5. "PSAP" means a PSAP (as defined in IC 36-8-16.7-20) that is part of the statewide 911 system (as defined in IC 36-8-16.7-22).As added by P.L.180-2016, SEC.14.
IN Code § 6-3.6-2-14 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.6. Local Income Taxes|Chapter 2. Definitions|6-3.6-2-14. "Public Safety"

Sec. 14. "Public safety" refers to the following:(1) A police and law enforcement system to preserve public peace and order.(2) A firefighting and fire prevention system.(3) Emergency ambulance services (as defined in IC 16-18-2-107).(4) Emergency medical services (as defined in IC 16-18-2-110).(5) Emergency action (as defined in IC 13-11-2-65).(6) A probation department of a court.(7) Confinement, supervision, services under a community corrections program (as defined in IC 35-38-2.6-2), or other correctional services for a person who has been:(A) diverted before a final hearing or trial under an agreement that is between the county prosecuting attorney and the person or the person's custodian, guardian, or parent and that provides for confinement, supervision, community corrections services, or other correctional services instead of a final action described in clause (B) or (C);(B) convicted of a crime; or(C) adjudicated as a delinquent child or a child in need of services.(8) A juvenile detention facility under IC 31-31-8.(9) A juvenile detention center under IC 31-31-9.(10) A county jail.(11) A communications system (as defined in IC 36-8-15-3), an enhanced emergency telephone system (as defined in IC 36-8-16-2, before its repeal on July 1, 2012), a PSAP (as defined in IC 36-8-16.7-20) that is part of the statewide 911 system (as defined in IC 36-8-16.7-22) and located within the county, or the statewide 911 system (as defined in IC 36-8-16.7-22).(12) Medical and health expenses for jailed inmates and other confined persons.(13) Pension payments for any of the following:(A) A member of a fire department (as defined in IC 36-8-1-8) or any other employee of the fire department.(B) A member of a police department (as defined in IC 36-8-1-9), a police chief hired under a waiver under IC 36-8-4-6.5, or any other employee hired by the police department.(C) A county sheriff or any other member of the office of the county sheriff.(D) Other personnel employed to provide a service described in this section.(14) Law enforcement training.As added by P.L.243-2015, SEC.10. Amended by P.L.197-2016, SEC.44; P.L.247-2017, SEC.7.
IN Code § 6-3.6-2-14.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.6. Local Income Taxes|Chapter 2. Definitions|6-3.6-2-14.5. "Regional Jail"

Sec. 14.5. "Regional jail" has the meaning set forth in IC 11-12-5.5-1.As added by P.L.239-2019, SEC.5.
IN Code § 6-3.6-2-15 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.6. Local Income Taxes|Chapter 2. Definitions|6-3.6-2-15. "Resident Local Taxpayer"

Sec. 15. "Resident local taxpayer", as it relates to a particular county, means any local taxpayer who resides in that county on the date specified in IC 6-3.6-8-3.As added by P.L.243-2015, SEC.10.
IN Code § 6-3.6-2-16 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.6. Local Income Taxes|Chapter 2. Definitions|6-3.6-2-16. "School Corporation"

Sec. 16. "School corporation" has the meaning set forth in IC 6-1.1-1-16.As added by P.L.243-2015, SEC.10.
IN Code § 6-3.6-2-17 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.6. Local Income Taxes|Chapter 2. Definitions|6-3.6-2-17. "Tax"

Sec. 17. "Tax" refers to the following:(1) A tax imposed under this article.(2) A tax that was originally imposed under:(A) IC 6-3.5-1 (repealed);(B) IC 6-3.5-1.1 (repealed);(C) IC 6-3.5-6 (repealed); or(D) IC 6-3.5-7 (repealed);and that is continued in effect under this article by IC 6-3.6-1-3.As added by P.L.243-2015, SEC.10.
IN Code § 6-3.6-2-18 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.6. Local Income Taxes|Chapter 2. Definitions|6-3.6-2-18. "Welfare Allocation Amount"

Sec. 18. "Welfare allocation amount" means an amount equal to the sum of the property taxes imposed by the county in 1999 for the county's welfare fund and welfare administration fund and, if the county received a certified distribution under a former tax in 2008, the property taxes imposed by the county in 2008 for the county's county medical assistance to wards fund, family and children's fund, children's psychiatric residential treatment services fund, county hospital care for the indigent fund, and children with special health care needs county fund, plus, in the case of Marion County, thirty-five million dollars ($35,000,000).As added by P.L.243-2015, SEC.10.
IN Code § 6-3.6-3-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.6. Local Income Taxes|Chapter 3. Adopting Body; Adoption Procedures; Effective Date of Ordinances|6-3.6-3-1. Adopting Body; Local Income Tax Council; County Fiscal Body

Sec. 1. (a) The following is the adopting body for a county:(1) The local income tax council in a county in which the county income tax council adopted either:(A) a county option income tax under IC 6-3.5-6 (repealed) that was in effect on January 1, 2015; or(B) a county economic development income tax for the county under IC 6-3.5-7 (repealed) that was in effect on January 1, 2015.(2) The county fiscal body in any other county.(3) The county fiscal body for purposes of adopting a rate dedicated to paying for a PSAP in the county as permitted by IC 6-3.6-6-2.5.(4) The county fiscal body for purposes of adopting a rate dedicated to paying for correctional facilities and rehabilitation facilities in the county as permitted by IC 6-3.6-6-2.7.(b) A local income tax council is established for each county. The membership of each county's local income tax council consists of the fiscal body of the county and the fiscal body of each city or town that lies either partially or entirely within that county.As added by P.L.243-2015, SEC.10. Amended by P.L.180-2016, SEC.15; P.L.184-2018, SEC.1.
IN Code § 6-3.6-3-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.6. Local Income Taxes|Chapter 3. Adopting Body; Adoption Procedures; Effective Date of Ordinances|6-3.6-3-2. Actions by Ordinance or Resolution; Uniform Documents; Hearing Requirements and Procedures

Sec. 2. (a) An adopting body or, if authorized by this article, another governmental entity that is not an adopting body, may take an action under this article only by ordinance, unless this article permits the action to be taken by resolution.(b) The department of local government finance, in consultation with the department of state revenue, may make electronically available uniform notices, ordinances, and resolutions that an adopting body or other governmental entity may use to take an action under this article. An adopting body or other governmental entity may submit a proposed notice, ordinance, or resolution to the department of local government finance for review not later than thirty (30) days prior to the date that the adopting body or governing body intends to submit the notice, adopting ordinance or resolution, and vote results on an ordinance or resolution under subsection (d). If the adopting body or other governmental entity wishes to submit the proposed notice, ordinance, or resolution to the department of local government finance for review, the adopting body or other governmental entity shall submit the proposed notice, ordinance, or resolution to the department of local government finance on the prescribed forms. The department of local government finance shall provide to the submitting entity a determination of the appropriateness of the proposed notice, ordinance, or resolution, including recommended modifications, within thirty (30) days of receiving the proposed notice, ordinance, or resolution.(c) An ordinance or resolution adopted under this article must comply with the notice and hearing requirements set forth in IC 5-3-1.(d) The department of local government finance shall prescribe the procedures to be used by the adopting body or governmental entity for submitting to the department the notice, the adopting ordinance or resolution, and the vote results on an ordinance or resolution. The department of local government finance shall notify the submitting entity within thirty (30) days after submission whether the department has received the necessary information required by the department. A final action taken by an adopting body or governmental entity under this article to impose a new tax or amend an existing tax is not effective until the department of local government finance notifies the adopting body or governmental entity that it has received the required information from the submitting entity.As added by P.L.243-2015, SEC.10. Amended by P.L.247-2017, SEC.8; P.L.257-2019, SEC.69; P.L.159-2020, SEC.54.
IN Code § 6-3.6-3-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.6. Local Income Taxes|Chapter 3. Adopting Body; Adoption Procedures; Effective Date of Ordinances|6-3.6-3-3. Effective Date of Ordinance

Sec. 3. (a) An ordinance adopted under this article takes effect as provided in this section.(b) An ordinance that adopts, increases, decreases, or rescinds a tax or a tax rate takes effect as follows:(1) An ordinance adopted after December 31 of the immediately preceding year and before September 1 of the current year takes effect on October 1 of the current year.(2) An ordinance adopted after August 31 and before November 1 of the current year takes effect on January 1 of the following year.(3) An ordinance adopted after October 31 of the current year and before January 1 of the following year takes effect on October 1 of the following year.(c) An ordinance that grants, increases, decreases, rescinds, or changes a credit against the property tax liability of a taxpayer takes effect as follows:(1) An ordinance adopted after December 31 of the immediately preceding year and before November 2 of the current year takes effect on January 1 of, and applies to property taxes first due and payable in, the year immediately following the year in which the ordinance is adopted.(2) An ordinance adopted after November 1 of the current year and before January 1 of the immediately succeeding year takes effect on January 1 of, and applies to property taxes first due and payable in, the year that follows the current year by two (2) years.(d) An ordinance that grants, increases, decreases, rescinds, or changes a distribution or allocation of taxes takes effect as follows:(1) An ordinance adopted after December 31 of the immediately preceding year and before November 2 of the current year takes effect January 1 of the year immediately following the year in which the ordinance is adopted.(2) An ordinance adopted after November 1 of the current year and before January 1 of the immediately succeeding year takes effect January 1 of the year that follows the current year by two (2) years.(e) An ordinance not described in subsections (b) through (d) takes effect as provided under IC 36 for other ordinances of the governmental entity adopting the ordinance.As added by P.L.243-2015, SEC.10. Amended by P.L.247-2017, SEC.9.