IN HB1259

County expenditure tax rates expire December 31, 2029, and every fourth year thereafter, requiring adopting bodies to readopt rates; if not renewed, rates automatically set to minimum needed for existing debt service obligations at 1.25 times annual payments

Cities and towns with population of 3,500+ that adopt the maximum 1.2% municipal local income tax may impose an additional rate up to the county's unused rate capacity (difference between 1.2% and county's actual rate under section 2(b)(1))

Counties gain discretion in allocating fire protection and emergency medical services tax revenue, though township fire departments meeting staffing thresholds (50%+ of runs by full-time firefighters earning $30,000+) must receive distributions

State agencies and political subdivisions required to cooperate with state GIS officer in preparing statewide base map; county auditors must submit annexation and disannexation information to GIS officer by August 1 annually

Counties and municipalities must annually report to the Department of Local Government Finance total debt service obligations payable from local income tax revenues due in the ensuing year before August 1