§ 6-8.1-3-29 — Taxpayer receipt for INTIME electronic account holders; Internet web page estimating allocation of taxapayer's adjusted gross income taxes

Indiana § 6-8.1-3-29

• Jurisdiction: Indiana
• Art. 8.1: DEPARTMENT OF STATE REVENUE; TAX
• Ch. 3: Duties, Powers, and Responsibilities

Text

(a) This section applies to tax receipts for
adjusted gross income taxes due and owing for a taxable year
beginning after December 31, 2023.
(b) The department shall annually provide to an individual who is
a resident of Indiana who:
(1) has an individual INTIME electronic account with the
department; and
(2) filed an individual adjusted gross income (as defined in IC 6-3-1-3.5(a)) tax return with the department;
a taxpayer receipt.
(c) The department, in consultation with the budget agency, shall
create the taxpayer receipt in a way that is easy to read and understand.
The taxpayer receipt must include an explanation of the following:
(1) That all revenues derived from collection of the adjusted gross
income tax imposed on persons shall be deposited in the state
general fund as required under IC 6-3-7-3(b).
(2) The manner in which state general fund revenues are
appropriated by the general assembly, using the list of all
appropriations compiled under IC 4-12-1-12, including the use of
pie charts to graphically demonstrate how the revenues are
expended.
The taxpayer receipt may include information concerning the use of
other taxes paid by the taxpayer based on actual data or estimates.
(d) The taxpayer receipt shall be posted on the taxpayer's individual
INTIME account.
(e) The department is prohibited from providing a taxpayer with a
copy of the taxpayer receipt by mail.
(f) The department, in consultation with the budget agency, shall
create and administer an Internet web page on which individual
taxpayers may access an estimate of the allocation of their adjusted
gross income taxes to various expenditure categories for the most
recent state fiscal year based on the adjusted gross income taxes paid
by the taxpayer. The web page created under this subsection must
contain the following elements:
(1) The web page must be conveniently and easily accessible.
(2) A link to the web page must be prominently displayed on the
department's main website.
(3) The web page must provide an estimate of the allocation of the
statewide spending of adjusted gross income tax revenue broken
down under the following categories:
(A) Public Education.
(B) Higher Education.
(C) Social Services.
(D) Infrastructure.
(E) Criminal Justice.
(F) Economic Development.
(G) Environment and Natural Resources.
(H) Elected Officials.
(I) General Government.
The estimate under this subdivision must include the amount and
the percentage of adjusted gross income tax revenue allocated to
each category.
(4) The web page must provide an estimate of an individual
taxpayer's contribution based on the individual's input of their
adjusted gross income tax payments.
The department shall include a link to the web page created under this
subsection on the Indiana individual income tax return, Form IT-40.

Legislative History

As added by P.L.239-2023, SEC.17.