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IN HB1175
Bill
Status
1/9/2017
Primary Sponsor
Wes Culver
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AI Summary
HB 1175 Summary
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County fiscal bodies may adopt ordinances to assume administration, collection, and enforcement of local income tax starting with taxable years after December 31, 2017, instead of delegating to the state department of revenue.
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Taxpayers in counties with such ordinances must file local income tax returns directly with the county treasurer and pay taxes to the county treasurer rather than the state.
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Employers in participating counties must remit local income tax withholdings to the county treasurer instead of the state department of revenue.
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Counties assuming local income tax administration must follow procedures and requirements specified in Indiana Code Chapter 6-3-4 and related sections, with the county treasurer assuming the role of the state department in all references.
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The bill becomes effective July 1, 2017, and declares an emergency for its implementation.
Legislative Description
Local income tax collection. Provides that for taxable years beginning after December 31, 2017, the fiscal body of a county imposing a local income tax may adopt an ordinance providing that the county, rather than the department of state revenue, has the authority and responsibility for the administration, collection, and enforcement of the local income tax. Specifies that in such a county: (1) taxpayers must file local income tax returns with the county treasurer of the county that imposed the tax and must pay the local income tax to the county treasurer of the county that imposed the tax; and
Last Action
First reading: referred to Committee on Ways and Means
1/9/2017