IN SB0356

Increases the maximum local option income tax (LOIT) rate for public safety from 0.25% to 0.5% for all counties except Marion County, which already had a 0.5% maximum

Counties other than Marion County can only impose the public safety LOIT if they also impose a matching levy freeze LOIT and/or property tax relief LOIT equal to the lesser of 0.25% or the public safety rate

Counties are not required to match the portion of the public safety LOIT rate that exceeds 0.25%

Public safety purposes include police, firefighting, emergency medical services, probation departments, jails, juvenile detention facilities, community corrections programs, 911 systems, and pension payments for public safety personnel

Effective date: July 1, 2011