Shown verbatim: the complete text as captured from the official PDF posted by the Indiana General Assembly, fetched 2026-09-25. Page and line markers are part of the official record; nothing is edited or removed. This is the current version. The official bill page.
Second Regular Session of the 124th General Assembly (2026)
PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana
Constitution) is being amended, the text of the existing provision will appear in this style type,
additions will appear in this style type, and deletions will appear in this style type.
Additions: Whenever a new statutory provision is being enacted (or a new constitutional
provision adopted), the text of the new provision will appear in this style type. Also, the
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a new provision to the Indiana Code or the Indiana Constitution.
Conflict reconciliation: Text in a statute in this style type or this style type reconciles conflicts
between statutes enacted by the 2025 Regular Session of the General Assembly.
HOUSE ENROLLED ACT No. 1038
AN ACT to amend the Indiana Code concerning gaming.
Be it enacted by the General Assembly of the State of Indiana:
SECTION 1. IC 4-31-5.5-3, AS AMENDED BY P.L.233-2007,
SECTION 7, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 3. (a) As used in this section, "live racing day"
means a day on which at least eight (8) live horse races are conducted.
(b) The commission's authority to issue satellite facility licenses is
subject to the following conditions:
(1) Except as provided in subsection (c), The commission may
issue four (4) not more than three (3) satellite facility licenses.
to each permit holder that meets the other requirements of this
chapter and the rules adopted under this chapter. A satellite
facility license may be issued only to a permit holder.
(2) Each proposed satellite facility must be covered by a separate
application. The timing for filing an initial application for a
satellite facility license shall be established by the rules of the
commission.
(3) A satellite facility must:
(A) have full dining service available;
(B) have multiple screens to enable each patron to view
simulcast races; and
(C) be designed to seat comfortably a minimum of two
hundred (200) persons.
(4) In determining whether a proposed satellite facility should be
approved, the commission shall consider the following:
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(A) The purposes and provisions of this chapter.
(B) The public interest.
(C) The impact of the proposed satellite facility on live racing.
(D) The impact of the proposed satellite facility on the local
community.
(E) The potential for job creation.
(F) The quality of the physical facilities and the services to be
provided at the proposed satellite facility.
(G) Any other factors that the commission considers important
or relevant to its decision.
(5) The commission may not issue a license for a satellite facility
to be located in a county unless IC 4-31-4 has been satisfied.
(c) A permit holder licensed to conduct gambling games under
IC 4-35 is limited to the number of satellite facility licenses issued to
the permit holder before January 1, 2007.
SECTION 2. IC 4-33-2-17, AS AMENDED BY P.L.293-2019,
SECTION 5, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 17. "Riverboat" means any of the following
on which lawful gambling is authorized under this article:
(1) A self-propelled excursion boat that complies with
IC 4-33-6-6(a) and is located in a county that is contiguous to
Lake Michigan or the Ohio River.
(2) A casino located in a historic hotel district.
(3) A permanently moored craft operating from a county
described in subdivision (1).
(4) An inland casino operating under IC 4-33-6-24.
(5) A casino operated in Gary under IC 4-33-6-4.5.
(6) A casino operated in Vigo County under IC 4-33-6.7.
(7) A casino operated in Allen County, DeKalb County, or
Steuben County under IC 4-33-6.8.
SECTION 3. IC 4-33-4-28 IS ADDED TO THE INDIANA CODE
AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 28. (a) The shuttered riverboat fund is
established as a dedicated fund for the purposes set forth in this
section.
(b) The commission shall administer the fund.
(c) The fund consists of money deposited in the fund under
IC 4-33-6.8-7(c).
(d) Subject to appropriation by the general assembly, money in
the fund may be used for local units that are affected by a
shuttered riverboat or inland casino closure.
(e) Money in the fund is not subject to state board of finance
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transfer.
SECTION 4. IC 4-33-6-1, AS AMENDED BY P.L.293-2019,
SECTION 10, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 1. (a) The commission may issue to a person
a license to own a riverboat subject to the numerical and geographical
limitation of owner's licenses under this section and IC 4-33-4-17. Not
more than ten (10) eleven (11) owner's licenses may be in effect at any
time. Subject to subsection (d), those owner's licenses may be issued
as follows:
(1) Not more than two (2) licenses for not more than two (2)
riverboats that operate in or from the city of Gary.
(2) One (1) license for a riverboat that operates from the city of
Hammond.
(3) One (1) license for a riverboat that operates from the city of
East Chicago.
(4) One (1) license for a city located in a county contiguous to
Lake Michigan. However, this license may not be issued to a city
described in subdivisions (1) through (3).
(5) Not more than a total of five (5) licenses for riverboats that
operate upon the Ohio River from the following counties:
(A) Vanderburgh County.
(B) Harrison County.
(C) Switzerland County.
(D) Ohio County.
(E) Dearborn County.
The commission may not issue a license to an applicant if the
issuance of the license would result in more than one (1) riverboat
operating from a county described in this subdivision.
(6) Not more than one (1) license for a riverboat that operates as
an inland casino in Vigo County under IC 4-33-6.7.
(7) Not more than one (1) license for a riverboat that operates
as an inland casino in Allen County, DeKalb County, or
Steuben County under IC 4-33-6.8.
(b) In addition to its power to issue owner's licenses under
subsection (a), the commission may also enter into a contract under
IC 4-33-6.5 with respect to the operation of one (1) riverboat on behalf
of the commission in a historic hotel district.
(c) A person holding an owner's license may not move the person's
riverboat from the county in which the riverboat was docked on
January 1, 2007, to any other county.
(d) The following apply to the allocation and issuance of owner's
licenses under subsection (a):
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(1) A licensed owner holding two licenses issued under
subsection (a)(1) must relinquish one (1) of the licenses under
section 4.5 of this chapter upon the commission's approval of the
licensed owner's request to relocate gaming operations under
section 4.5 of this chapter.
(2) An owner's license relinquished under subdivision (1) and
section 4.5 of this chapter may not be reissued with respect to
gaming operations in Gary.
(3) The licensed owner who relinquishes a license under
subdivision (1) and section 4.5 of this chapter may operate two
(2) docked riverboats under a single license unless and until the
licensed owner begins gaming operations at a relocated inland
casino under section 4.5 of this chapter.
(4) If an owner's license is relinquished under subdivision (1) and
section 4.5 of this chapter, an owner's license may be issued to
authorize gaming operations in Vigo County in accordance with
subsection (a)(6) and the procedures set forth in IC 4-33-6.7.
(e) If a licensed owner ceases gaming operations or goes out of
business, the owner's license issued under this section is terminated
effective on that date.
SECTION 5. IC 4-33-6-4.8 IS ADDED TO THE INDIANA CODE
AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 4.8. (a) This section applies to the licensed
owner of an inland casino operated in Allen County, DeKalb
County, or Steuben County under IC 4-33-6.8.
(b) A licensed owner described in subsection (a) shall enter into
a development agreement (as defined in IC 4-33-23-2) with the
county in which the casino conducts gaming operations.
SECTION 6. IC 4-33-6-19.5 IS ADDED TO THE INDIANA CODE
AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 19.5. (a) This section applies to Allen
County, DeKalb County, and Steuben County.
(b) The county election board shall place the following public
question on the 2026 general election ballot:
"Shall inland casino gambling be permitted in (insert the
name of the county)?".
(c) The public question shall be placed on the ballot as provided
in IC 3-10-9 and certified as provided in IC 3-10-9-3.
(d) The circuit court clerk of the county shall certify the results
of the election to the commission and the department of state
revenue.
(e) If the voters of a county do not vote in favor of permitting
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inland casino gambling under this section, a second public question
under this section may not be held in that county.
(f) The commission may not issue a license under this article to
allow an inland casino to operate in Allen County, DeKalb County,
or Steuben County under IC 4-33-6.8 unless the voters of the
county have approved inland casino gambling in the county.
SECTION 7. IC 4-33-6-24, AS AMENDED BY P.L.293-2019,
SECTION 18, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 24. (a) This section does not apply to:
(1) gaming operations relocated under section 4.5 of this chapter;
or
(2) an inland casino operated in:
(A) Vigo County under IC 4-33-6.7; or
(B) Allen County, DeKalb County, or Steuben County
under IC 4-33-6.8.
(b) For purposes of this section, property is considered to be
adjacent to a riverboat dock site even if it is separated from the dock
site by public rights-of-way or railroad rights-of-way.
(c) A licensed owner may relocate the licensed owner's gaming
operation from a docked riverboat to an inland casino if the following
conditions are met:
(1) Except as provided in subsection (d), the casino is located on
property that the licensed owner owned or leased and used in the
conduct of the licensed owner's gaming operations on February 1,
2015.
(2) The casino is located on property adjacent to the dock site of
the licensed owner's riverboat.
(3) The casino complies with all applicable building codes and
any safety requirements imposed by the commission.
(4) The commission approves the relocation of the licensed
owner's gaming operation.
(d) This subsection applies to a licensed owner that owns or leases
property that is considered adjacent to a riverboat dock site under
subsection (b). The licensed owner may:
(1) acquire part of the public rights-of-way or railroad
rights-of-way to form a contiguous parcel with the property
owned or leased by the licensed owner on February 1, 2015; and
(2) subject to the other requirements of this section, situate an
inland casino on the contiguous parcel formed under subdivision
(1).
(e) The commission may impose any requirement upon a licensed
owner relocating gaming operations under this section.
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(f) The number of gambling games offered by a licensed owner in
an inland facility operated under this section may not exceed the
greatest number of gambling games offered by the licensed owner in
the licensed owner's docked riverboat since January 1, 2007.
SECTION 8. IC 4-33-6-25, AS AMENDED BY P.L.293-2019,
SECTION 19, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 25. (a) This section does not apply to a
riverboat gaming operation relocated under section 24 of this chapter.
(b) Except as provided in subsections (c) and (d), the number of
gambling games offered by a licensed owner or operating agent within
the riverboat operated by the licensed owner or operating agent may
not exceed the greatest number of gambling games offered by the
licensed owner or operating agent since January 1, 2007.
(c) The number of gambling games offered by a licensed owner
operating under a license described in section 1(a)(1) of this chapter
may not exceed two thousand seven hundred sixty-four (2,764).
(d) The number of gambling games offered by a licensed owner of
an inland casino operated in Vigo County under IC 4-33-6.7 may not
exceed one thousand five hundred (1,500).
(e) The number of gambling games offered by a licensed owner
of an inland casino operated in Allen County, DeKalb County, or
Steuben County under IC 4-33-6.8 may not exceed one thousand
five hundred (1,500).
SECTION 9. IC 4-33-6.8 IS ADDED TO THE INDIANA CODE
AS A NEW CHAPTER TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]:
Chapter 6.8. Northeast Indiana Casino Operations
Sec. 1. Except as provided by IC 4-33-6-19.5(f), and subject to
this chapter, the commission may issue an owner's license to
operate an inland casino in Allen County, DeKalb County, or
Steuben County in the manner required by this chapter.
Sec. 2. (a) If the voters of Allen County, DeKalb County, or
Steuben County approve inland casino gambling in the county, the
commission shall begin accepting applications and proposals for
awarding a license to operate an inland casino in the county or
counties in which the voters approved inland casino gambling. Any
operator of a brick and mortar casino located in the United States
may apply for a license to own and operate an inland casino under
this chapter by submitting the following to the commission not
later than December 1, 2026:
(1) A written application that contains the following
information:
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(A) The county in which the applicant is proposing to
operate an inland casino. For purposes of this clause, the
application must select Allen County, DeKalb County, or
Steuben County.
(B) Documented and verifiable information describing the
following:
(i) The proposed site of the inland casino.
(ii) Evidence of site control or real estate options.
(iii) Conceptual plans for casino and nongaming
facilities.
(iv) Estimated construction and total development costs.
(v) A phased investment and construction timeline.
(vi) Market and feasibility information.
(vii) The financial capacity of the applicant.
(C) The applicant's commitment and plan to invest at least
five hundred million dollars ($500,000,000) for the
development of a casino and nongaming amenities onsite
in the county selected under clause (A) in the following
manner:
(i) At least sixty percent (60%) of the amount invested in
the initial phase of development within two (2) years
from the date the license is awarded.
(ii) The remaining amount invested, and the development
of the casino and nongaming amenities completed, not
later than five (5) years after gaming operations begin at
the relocated casino under this chapter.
(D) Any other information requested by the commission.
(2) The local government support documents required under
section 3(a) of this chapter.
(b) An application submitted under subsection (a) may include
financial commitments to the horse racing industry.
(c) For purposes of subsection (a), the commission may not
accept:
(1) subject to section 5 of this chapter, more than one (1)
application from an applicant;
(2) an application that proposes to operate an inland casino in
a county other than Allen County, DeKalb County, or Steuben
County; or
(3) an application that does not include the information and
documents required under subsection (a).
Sec. 3. (a) An applicant must submit the following with an
application under section 2 of this chapter:
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(1) A copy of a resolution adopted by a majority of the board
of county commissioners of the county selected by the
applicant under section 2(a)(1)(A) of this chapter that
supports the applicant's proposed license.
(2) If the proposed casino will be located within a
municipality, a letter of support for the proposed license
signed by the mayor of the municipality.
(b) Except as provided in section 5 of this chapter, a unit (as
defined in IC 36-1-2-23) may:
(1) privately negotiate with an applicant before an application
is submitted; and
(2) support or decline to support specific applicants in a letter
or resolution under subsection (a).
Sec. 4. (a) Following the submission of applications under
section 2 of this chapter, the commission shall review the filed
applications. Not later than January 15, 2027, the commission
shall:
(1) make the filed applications available to the public; and
(2) prepare an informational summary of the filed
applications and make the summary available to the public.
The commission may redact information that it determines to be
confidential in the applications or informational summary made
available to the public.
(b) The commission may hire independent consultants or
experts to assist with evaluating applications.
(c) The commission must decide whether to approve or deny an
application submitted under section 2 of this chapter based on
documented and verifiable information, including the following:
(1) The net economic benefit to the state.
(2) Increased state and local tax revenue.
(3) The number and quality of jobs created.
(4) The amount of capital investment planned by the applicant
under section 2(a)(1)(C) of this chapter.
(5) The quality and durability of proposed facilities.
(6) The financial stability of the applicant.
(7) Site feasibility and infrastructure readiness.
(8) Market sustainability.
(9) The impact on other Indiana casinos and the horse racing
industry.
(10) Regulatory compliance history.
(11) The total public value of a supplemental bid under
section 5 of this chapter, if applicable.
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(12) Any other factor deemed appropriate by the commission.
(d) The commission may not decide whether to approve or deny
an application submitted under section 2 of this chapter based on
lobbying, political pressure, or unverifiable claims.
(e) The commission may hold executive sessions under
IC 5-14-1.5-6.1(b)(1) to review and discuss applications submitted
under this chapter.
Sec. 5. (a) This section applies if the commission receives more
than one (1) application proposing to operate an inland casino in
the same county.
(b) The commission may, after making the filed applications
available to the public under section 4 of this chapter, solicit and
accept a supplemental bid from one (1) or more of the applicants
that submitted an application described in subsection (a).
(c) The following apply to a supplemental bid submitted under
subsection (b):
(1) A supplemental bid:
(A) must be submitted only to the commission; and
(B) subject to subsection (e), must be sealed and is
confidential.
(2) A supplemental bid may include proposed payments to one
(1) or both of the following:
(A) The state.
(B) The community in which the proposed inland casino
will be located.
(3) Each supplemental bid must clearly identify the amount,
recipient, and timing of a proposed payment under
subdivision (2).
(4) An applicant may include in a supplemental bid
modifications to the information submitted by the applicant
under:
(A) section 2(a)(1)(B)(iii) through 2(a)(1)(B)(v) of this
chapter; and
(B) section 2(a)(1)(C) of this chapter.
(5) A unit (as defined in IC 36-1-2-23) may not negotiate
directly with an applicant submitting a supplemental bid.
(d) If a supplemental bid is submitted under this section, the
commission is not required to consider only applications
accompanied by a supplemental bid. The commission may approve
an application that was not accompanied by a supplemental bid.
(e) After the commission makes a final decision under section 6
of this chapter, the commission must make public each
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supplemental bid received under this section.
Sec. 6. (a) After issuing the informational summary required
under section 4(a)(2) of this chapter, and not later than April 15,
2027, the commission shall issue a final decision approving or
denying each application. The final decision must include written
findings explaining the decision.
(b) The commission may:
(1) approve only one (1) application under subsection (a); and
(2) deny all of the filed applications if the commission
determines that none of the applications serve the interests of
the state.
Sec. 7. (a) If the commission approves an application under
section 6 of this chapter, the commission:
(1) shall require the applicant to pay to the commission a fee
of one hundred fifty million dollars ($150,000,000) in the
manner described in subsection (b); and
(2) may impose other requirements that the commission
deems necessary and appropriate to protect the interest of the
state and the person whose application is approved under
section 6 of this chapter.
(b) The payment required by subsection (a)(1) must be paid to
the commission in five (5) annual payments of equal amounts. The
first payment required by this section is due within thirty (30) days
of the approval of the application under section 6 of this chapter.
The four (4) remaining annual payments are each due on the
anniversary date of the first payment.
(c) The commission shall deposit the total sum of fee revenue
received under subsection (a) as follows:
(1) One hundred million dollars ($100,000,000) in the state
general fund.
(2) Fifty million dollars ($50,000,000) in the shuttered
riverboat fund established in IC 4-33-4-28.
Sec. 8. (a) The commission may enforce the phasing and
completion timelines to which the applicant committed under
section 2(a) of this chapter.
(b) If the applicant whose application was approved by the
commission under section 6 of this chapter sells or otherwise
transfers the licensed owner's interest in the owner's license within
ten (10) years from the date the application was approved, the
following apply:
(1) The licensed owner shall pay a fee of fifty million dollars
($50,000,000) to the commission before the sale or transfer of
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the license may be approved by the commission. Any payment
required under this subdivision shall be deposited in the state
general fund.
(2) If, at the time of the transfer of ownership, the five
hundred million dollar ($500,000,000) investment to which the
licensed owner committed under section 2(a)(1)(C) of this
chapter has not been met, the person acquiring the owner's
license shall, not later than ten (10) years from the date the
application was approved by the commission under section 6
of this chapter, invest in the casino and nongaming amenities
an amount that is at least equal to the difference between five
hundred million dollars ($500,000,000) and the amount
actually invested by the person transferring the owner's
license.
SECTION 10. IC 4-33-10-2.5, AS AMENDED BY P.L.186-2025,
SECTION 43, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 2.5. (a) This section applies only to property
given after June 30, 1996.
(b) The definitions in IC 3-5-2.1 apply to this section to the extent
they do not conflict with the definitions in this article.
(c) As used in this section, "license" means:
(1) an owner's license issued under this article;
(2) a supplier's license issued under this article to a supplier of
gaming supplies or equipment, including electronic gaming
equipment; or
(3) an operating agent contract entered into under this article.
(d) As used in this section, "licensee" means a person who holds a
license. The term includes an operating agent.
(e) As used in this section, "officer" refers only to either of the
following:
(1) An individual listed as an officer of a corporation in the
corporation's most recent annual report.
(2) An individual who is a successor to an individual described in
subdivision (1).
(f) For purposes of this section, a person is considered to have an
interest in a licensee if the person satisfies any of the following:
(1) The person holds at least a one percent (1%) interest in the
licensee.
(2) The person is an officer of the licensee.
(3) The person is an officer of a person that holds at least a one
percent (1%) interest in the licensee.
(4) The person is a political action committee of the licensee.
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(g) A licensee or a person with an interest in a licensee may not give
any property (as defined in IC 35-31.5-2-253) to a member of a
precinct committee to induce the member of the precinct committee to
do any act or refrain from doing any act with respect to the approval of
a local public question under IC 4-33-6-19, or IC 4-33-6-19.3, or
IC 4-33-6-19.5.
(h) A person who knowingly or intentionally violates this section
commits a Level 6 felony.
SECTION 11. IC 4-33-12-1.5, AS AMENDED BY P.L.293-2019,
SECTION 24, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 1.5. (a) A supplemental wagering tax on the
wagering occurring each day at a riverboat is imposed upon the
licensed owner operating the riverboat.
(b) Except as provided in subsection (d), subsections (d) and (e),
and subject to subsection (c), the amount of supplemental wagering tax
imposed for a particular day is determined by multiplying the
riverboat's adjusted gross receipts for that day by the quotient of:
(1) the total riverboat admissions tax that the riverboat's licensed
owner paid beginning July 1, 2016, and ending June 30, 2017;
divided by
(2) the riverboat's adjusted gross receipts beginning July 1, 2016,
and ending June 30, 2017.
(c) The quotient used under subsection (b) to determine the
supplemental wagering tax liability of a licensed owner subject to
subsection (b) may not exceed the following when expressed as a
percentage:
(1) Four percent (4%) before July 1, 2019.
(2) Three and five-tenths percent (3.5%) after June 30, 2019.
(d) The supplemental wagering tax liability of a licensed owner
operating an inland casino in Vigo County is equal to two and
nine-tenths percent (2.9%) of the riverboat's adjusted gross receipts for
the day.
(e) The supplemental wagering tax liability of a licensed owner
operating an inland casino in Allen County, DeKalb County, or
Steuben County under IC 4-33-6.8 is equal to three and five-tenths
percent (3.5%) of the riverboat's adjusted gross receipts for the
day.
SECTION 12. IC 4-33-12-6, AS AMENDED BY P.L.104-2022,
SECTION 8, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 6. (a) The department shall place in the state
general fund the tax revenue collected under this chapter.
(b) Except as provided by sections 8, and 8.5, and 8.7 of this
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chapter, the treasurer of state shall quarterly pay the following
amounts:
(1) Except as provided in section 9(k) of this chapter, thirty-three
and one-third percent (33 1/3%) of the admissions tax and
supplemental wagering tax collected by the licensed owner during
the quarter shall be paid to:
(A) the city in which the riverboat is located, if the city:
(i) is located in a county having a population of more than
one hundred twelve thousand (112,000) and less than one
hundred twenty thousand (120,000); or
(ii) is contiguous to the Ohio River and is the largest city in
the county; and
(B) the county in which the riverboat is located, if the
riverboat is not located in a city described in clause (A).
(2) Except as provided in section 9(k) of this chapter, thirty-three
and one-third percent (33 1/3%) of the admissions tax and
supplemental wagering tax collected by the licensed owner during
the quarter shall be paid to the county in which the riverboat is
located. In the case of a county described in subdivision (1)(B),
this thirty-three and one-third percent (33 1/3%) of the admissions
tax and supplemental wagering tax is in addition to the
thirty-three and one-third percent (33 1/3%) received under
subdivision (1)(B).
(3) Except as provided in section 9(k) of this chapter, three and
thirty-three hundredths percent (3.33%) of the admissions tax and
supplemental wagering tax collected by the licensed owner during
the quarter shall be paid to the county convention and visitors
bureau or promotion fund for the county in which the riverboat is
located.
(4) Except as provided in section 9(k) of this chapter, five percent
(5%) of the admissions tax and supplemental wagering tax
collected by the licensed owner during a quarter shall be paid to
the state fair commission, for use in any activity that the
commission is authorized to carry out under IC 15-13-3.
(5) Except as provided in section 9(k) of this chapter, three and
thirty-three hundredths percent (3.33%) of the admissions tax and
supplemental wagering tax collected by the licensed owner during
the quarter shall be paid to the division of mental health and
addiction. The division shall allocate at least twenty-five percent
(25%) of the funds derived from the admissions tax to the
prevention and treatment of compulsive gambling.
(6) Twenty-one and six hundred sixty-seven thousandths percent
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(21.667%) of the admissions tax and supplemental wagering tax
collected by the licensed owner during the quarter shall be paid
to the state general fund.
SECTION 13. IC 4-33-12-8.7 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 8.7. (a) This section applies
only to tax revenue collected from an inland casino located in Allen
County, DeKalb County, or Steuben County under IC 4-33-6.8.
(b) The treasurer of state shall pay the following amounts from
taxes collected during the preceding calendar quarter from the
inland casino:
(1) Ten percent (10%) to the regional development authority
established under IC 36-7.6 for northeast Indiana.
(2) Forty-five percent (45%) to the city in which the casino
conducts gaming operations.
(3) Forty-five percent (45%) to the county in which the casino
conducts gaming operations.
(c) This subsection applies to a city or county receiving money
under subsection (b). Money paid to a city or county under
subsection (b):
(1) must be paid to the fiscal officer of the unit and may be
deposited in the unit's general fund or a riverboat fund
established by the city or county under IC 36-1-8-9, or both;
(2) may not be used to reduce the unit's maximum levy under
IC 6-1.1-18.5 but may be used at the discretion of the unit to
reduce the property tax levy of the unit for a particular year;
(3) may be used for any legal or corporate purpose of the unit,
including the pledge of money to bonds, leases, or other
obligations under IC 5-1-14-4; and
(4) is considered miscellaneous revenue.
(d) Money paid under subsection (b)(1) must be deposited in the
development authority fund established under IC 36-7.6-4-1 for the
regional development authority to which the money is due.
SECTION 14. IC 4-33-13-5, AS AMENDED BY P.L.9-2024,
SECTION 109, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 5. (a) This subsection does not
apply to tax revenue remitted by an operating agent operating a
riverboat in a historic hotel district. Excluding funds that are
appropriated in the biennial budget act from the state gaming fund to
the commission for purposes of administering this article, each month
the state comptroller shall distribute the tax revenue deposited in the
state gaming fund under this chapter to the following:
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(1) An amount equal to the following shall be set aside for
revenue sharing under subsection (d):
(A) Before July 1, 2021, the first thirty-three million dollars
($33,000,000) of tax revenues collected under this chapter
shall be set aside for revenue sharing under subsection (d).
(B) After June 30, 2021, if the total adjusted gross receipts
received by licensees from gambling games authorized under
this article during the preceding state fiscal year is equal to or
greater than the total adjusted gross receipts received by
licensees from gambling games authorized under this article
during the state fiscal year ending June 30, 2020, the first
thirty-three million dollars ($33,000,000) of tax revenues
collected under this chapter shall be set aside for revenue
sharing under subsection (d).
(C) After June 30, 2021, if the total adjusted gross receipts
received by licensees from gambling games authorized under
this article during the preceding state fiscal year is less than
the total adjusted gross receipts received by licensees from
gambling games authorized under this article during the state
year ending June 30, 2020, an amount equal to the first
thirty-three million dollars ($33,000,000) of tax revenues
collected under this chapter multiplied by the result of:
(i) the total adjusted gross receipts received by licensees
from gambling games authorized under this article during
the preceding state fiscal year; divided by
(ii) the total adjusted gross receipts received by licensees
from gambling games authorized under this article during
the state fiscal year ending June 30, 2020;
shall be set aside for revenue sharing under subsection (d).
(2) Subject to subsection (c), twenty-five percent (25%) of the
remaining tax revenue remitted by each licensed owner shall be
paid:
(A) to the city in which the riverboat is located or that is
designated as the home dock of the riverboat from which the
tax revenue was collected, in the case of:
(i) a city described in IC 4-33-12-6(b)(1)(A);
(ii) a city located in Lake County, Allen County, DeKalb
County, or Steuben County; or
(iii) Terre Haute; or
(B) to the county that is designated as the home dock of the
riverboat from which the tax revenue was collected, in the case
of a riverboat that is not located in a city described in clause
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(A) or whose home dock is not in a city described in clause
(A).
(3) The remainder of the tax revenue remitted by each licensed
owner shall be paid to the state general fund. In each state fiscal
year, the state comptroller shall make the transfer required by this
subdivision on or before the fifteenth day of the month based on
revenue received during the preceding month for deposit in the
state gaming fund. Specifically, the state comptroller may transfer
the tax revenue received by the state in a month to the state
general fund in the immediately following month according to this
subdivision.
(b) This subsection applies only to tax revenue remitted by an
operating agent operating a riverboat in a historic hotel district after
June 30, 2019. Excluding funds that are appropriated in the biennial
budget act from the state gaming fund to the commission for purposes
of administering this article, each month the state comptroller shall
distribute the tax revenue remitted by the operating agent under this
chapter as follows:
(1) For state fiscal years beginning after June 30, 2019, but
ending before July 1, 2021, fifty-six and five-tenths percent
(56.5%) shall be paid to the state general fund.
(2) For state fiscal years beginning after June 30, 2021, fifty-six
and five-tenths percent (56.5%) shall be paid as follows:
(A) Sixty-six and four-tenths percent (66.4%) shall be paid to
the state general fund.
(B) Thirty-three and six-tenths percent (33.6%) shall be paid
to the West Baden Springs historic hotel preservation and
maintenance fund established by IC 36-7-11.5-11(b).
However, if:
(i) at any time the balance in that fund exceeds twenty-five
million dollars ($25,000,000); or
(ii) in any part of a state fiscal year in which the operating
agent has received at least one hundred million dollars
($100,000,000) of adjusted gross receipts;
the amount described in this clause shall be paid to the state
general fund for the remainder of the state fiscal year.
(3) Forty-three and five-tenths percent (43.5%) shall be paid as
follows:
(A) Twenty-two and four-tenths percent (22.4%) shall be paid
as follows:
(i) Fifty percent (50%) to the fiscal officer of the town of
French Lick.
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(ii) Fifty percent (50%) to the fiscal officer of the town of
West Baden Springs.
(B) Fourteen and eight-tenths percent (14.8%) shall be paid to
the county treasurer of Orange County for distribution among
the school corporations in the county. The governing bodies
for the school corporations in the county shall provide a
formula for the distribution of the money received under this
clause among the school corporations by joint resolution
adopted by the governing body of each of the school
corporations in the county. Money received by a school
corporation under this clause must be used to improve the
educational attainment of students enrolled in the school
corporation receiving the money. Not later than the first
regular meeting in the school year of a governing body of a
school corporation receiving a distribution under this clause,
the superintendent of the school corporation shall submit to
the governing body a report describing the purposes for which
the receipts under this clause were used and the improvements
in educational attainment realized through the use of the
money. The report is a public record.
(C) Thirteen and one-tenth percent (13.1%) shall be paid to the
county treasurer of Orange County.
(D) Five and three-tenths percent (5.3%) shall be distributed
quarterly to the county treasurer of Dubois County for
appropriation by the county fiscal body after receiving a
recommendation from the county executive. The county fiscal
body for the receiving county shall provide for the distribution
of the money received under this clause to one (1) or more
taxing units (as defined in IC 6-1.1-1-21) in the county under
a formula established by the county fiscal body after receiving
a recommendation from the county executive.
(E) Five and three-tenths percent (5.3%) shall be distributed
quarterly to the county treasurer of Crawford County for
appropriation by the county fiscal body after receiving a
recommendation from the county executive. The county fiscal
body for the receiving county shall provide for the distribution
of the money received under this clause to one (1) or more
taxing units (as defined in IC 6-1.1-1-21) in the county under
a formula established by the county fiscal body after receiving
a recommendation from the county executive.
(F) Six and thirty-five hundredths percent (6.35%) shall be
paid to the fiscal officer of the town of Paoli.
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(G) Six and thirty-five hundredths percent (6.35%) shall be
paid to the fiscal officer of the town of Orleans.
(H) Twenty-six and four-tenths percent (26.4%) shall be paid
to the Indiana economic development corporation established
by IC 5-28-3-1 for transfer as follows:
(i) Beginning after December 31, 2017, ten percent (10%)
of the amount transferred under this clause in each calendar
year shall be transferred to the South Central Indiana
Regional Economic Development Corporation or a
successor entity or partnership for economic development
for the purpose of recruiting new business to Orange County
as well as promoting the retention and expansion of existing
businesses in Orange County.
(ii) The remainder of the amount transferred under this
clause in each calendar year shall be transferred to Radius
Indiana or a successor regional entity or partnership for the
development and implementation of a regional economic
development strategy to assist the residents of Orange
County and the counties contiguous to Orange County in
improving their quality of life and to help promote
successful and sustainable communities.
To the extent possible, the Indiana economic development
corporation shall provide for the transfer under item (i) to be
made in four (4) equal installments. However, an amount
sufficient to meet current obligations to retire or refinance
indebtedness or leases for which tax revenues under this
section were pledged before January 1, 2015, by the Orange
County development commission shall be paid to the Orange
County development commission before making distributions
to the South Central Indiana Regional Economic Development
Corporation and Radius Indiana or their successor entities or
partnerships. The amount paid to the Orange County
development commission shall proportionally reduce the
amount payable to the South Central Indiana Regional
Economic Development Corporation and Radius Indiana or
their successor entities or partnerships.
(c) This subsection does not apply to tax revenue remitted by an
inland casino operating in Vigo County, Allen County, DeKalb
County, or Steuben County. For each city and county receiving
money under subsection (a)(2), the state comptroller shall determine
the total amount of money paid by the state comptroller to the city or
county during the state fiscal year 2002. The amount determined is the
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base year revenue for the city or county. The state comptroller shall
certify the base year revenue determined under this subsection to the
city or county. The total amount of money distributed to a city or
county under this section during a state fiscal year may not exceed the
entity's base year revenue. For each state fiscal year, the state
comptroller shall pay that part of the riverboat wagering taxes that:
(1) exceeds a particular city's or county's base year revenue; and
(2) would otherwise be due to the city or county under this
section;
to the state general fund instead of to the city or county.
(d) Except as provided in subsections (k) and (l), before August 15
of each year, the state comptroller shall distribute the wagering taxes
set aside for revenue sharing under subsection (a)(1) to the county
treasurer of each county that does not have a riverboat according to the
ratio that the county's population bears to the total population of the
counties that do not have a riverboat. Except as provided in subsection
(g), the county auditor shall distribute the money received by the
county under this subsection as follows:
(1) To each city located in the county according to the ratio the
city's population bears to the total population of the county.
(2) To each town located in the county according to the ratio the
town's population bears to the total population of the county.
(3) After the distributions required in subdivisions (1) and (2) are
made, the remainder shall be retained by the county.
(e) Money received by a city, town, or county under subsection (d)
or (g) may be used for any of the following purposes:
(1) To reduce the property tax levy of the city, town, or county for
a particular year (a property tax reduction under this subdivision
does not reduce the maximum levy of the city, town, or county
under IC 6-1.1-18.5).
(2) For deposit in a special fund or allocation fund created under
IC 8-22-3.5, IC 36-7-14, IC 36-7-14.5, IC 36-7-15.1, and
IC 36-7-30 to provide funding for debt repayment.
(3) To fund sewer and water projects, including storm water
management projects.
(4) For police and fire pensions.
(5) To carry out any governmental purpose for which the money
is appropriated by the fiscal body of the city, town, or county.
Money used under this subdivision does not reduce the property
tax levy of the city, town, or county for a particular year or reduce
the maximum levy of the city, town, or county under
IC 6-1.1-18.5.
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(f) This subsection does not apply to an inland casino operating in
Vigo County, Allen County, DeKalb County, or Steuben County.
Before July 15 of each year, the state comptroller shall determine the
total amount of money distributed to an entity under IC 4-33-12-6 or
IC 4-33-12-8 during the preceding state fiscal year. If the state
comptroller determines that the total amount of money distributed to an
entity under IC 4-33-12-6 or IC 4-33-12-8 during the preceding state
fiscal year was less than the entity's base year revenue (as determined
under IC 4-33-12-9), the state comptroller shall make a supplemental
distribution to the entity from taxes collected under this chapter and
deposited into the state general fund. Except as provided in subsection
(h), the amount of an entity's supplemental distribution is equal to:
(1) the entity's base year revenue (as determined under
IC 4-33-12-9); minus
(2) the sum of:
(A) the total amount of money distributed to the entity and
constructively received by the entity during the preceding state
fiscal year under IC 4-33-12-6 or IC 4-33-12-8; plus
(B) the amount of any admissions taxes deducted under
IC 6-3.1-20-7.
(g) This subsection applies only to Marion County. The county
auditor shall distribute the money received by the county under
subsection (d) as follows:
(1) To each city, other than the consolidated city, located in the
county according to the ratio that the city's population bears to the
total population of the county.
(2) To each town located in the county according to the ratio that
the town's population bears to the total population of the county.
(3) After the distributions required in subdivisions (1) and (2) are
made, the remainder shall be paid in equal amounts to the
consolidated city and the county.
(h) This subsection does not apply to an inland casino operating in
Vigo County, Allen County, DeKalb County, or Steuben County.
This subsection applies to a supplemental distribution made after June
30, 2017. The maximum amount of money that may be distributed
under subsection (f) in a state fiscal year is equal to the following:
(1) Before July 1, 2021, forty-eight million dollars ($48,000,000).
(2) After June 30, 2021, if the total adjusted gross receipts
received by licensees from gambling games authorized under this
article during the preceding state fiscal year is equal to or greater
than the total adjusted gross receipts received by licensees from
gambling games authorized under this article during the state
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fiscal year ending June 30, 2020, the maximum amount is
forty-eight million dollars ($48,000,000).
(3) After June 30, 2021, if the total adjusted gross receipts
received by licensees from gambling games authorized under this
article during the preceding state fiscal year is less than the total
adjusted gross receipts received by licensees from gambling
games authorized under this article during the state fiscal year
ending June 30, 2020, the maximum amount is equal to the result
of:
(A) forty-eight million dollars ($48,000,000); multiplied by
(B) the result of:
(i) the total adjusted gross receipts received by licensees
from gambling games authorized under this article during
the preceding state fiscal year; divided by
(ii) the total adjusted gross receipts received by licensees
from gambling games authorized under this article during
the state fiscal year ending June 30, 2020.
If the total amount determined under subsection (f) exceeds the
maximum amount determined under this subsection, the amount
distributed to an entity under subsection (f) must be reduced according
to the ratio that the amount distributed to the entity under IC 4-33-12-6
or IC 4-33-12-8 bears to the total amount distributed under
IC 4-33-12-6 and IC 4-33-12-8 to all entities receiving a supplemental
distribution.
(i) This subsection applies to a supplemental distribution, if any,
payable to Lake County, Hammond, Gary, or East Chicago under
subsections (f) and (h). Beginning in July 2016, the state comptroller
shall, after making any deductions from the supplemental distribution
required by IC 6-3.1-20-7, deduct from the remainder of the
supplemental distribution otherwise payable to the unit under this
section the lesser of:
(1) the remaining amount of the supplemental distribution; or
(2) the difference, if any, between:
(A) three million five hundred thousand dollars ($3,500,000);
minus
(B) the amount of admissions taxes constructively received by
the unit in the previous state fiscal year.
The state comptroller shall distribute the amounts deducted under this
subsection to the northwest Indiana redevelopment authority
established under IC 36-7.5-2-1 for deposit in the development
authority revenue fund established under IC 36-7.5-4-1.
(j) Money distributed to a political subdivision under subsection (b):
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(1) must be paid to the fiscal officer of the political subdivision
and may be deposited in the political subdivision's general fund
(in the case of a school corporation, the school corporation may
deposit the money into either the education fund (IC 20-40-2) or
the operations fund (IC 20-40-18)) or riverboat fund established
under IC 36-1-8-9, or both;
(2) may not be used to reduce the maximum levy under
IC 6-1.1-18.5 of a county, city, or town or the maximum tax rate
of a school corporation, but, except as provided in subsection
(b)(3)(B), may be used at the discretion of the political
subdivision to reduce the property tax levy of the county, city, or
town for a particular year;
(3) except as provided in subsection (b)(3)(B), may be used for
any legal or corporate purpose of the political subdivision,
including the pledge of money to bonds, leases, or other
obligations under IC 5-1-14-4; and
(4) is considered miscellaneous revenue.
Money distributed under subsection (b)(3)(B) must be used for the
purposes specified in subsection (b)(3)(B).
(k) After June 30, 2020, the amount of wagering taxes that would
otherwise be distributed to South Bend under subsection (d) shall be
deposited as being received from all riverboats whose supplemental
wagering tax, as calculated under IC 4-33-12-1.5(b), is over three and
five-tenths percent (3.5%). The amount deposited under this
subsection, in each riverboat's account, is proportionate to the
supplemental wagering tax received from that riverboat under
IC 4-33-12-1.5 in the month of July. The amount deposited under this
subsection must be distributed in the same manner as the supplemental
wagering tax collected under IC 4-33-12-1.5. This subsection expires
June 30, 2021.
(l) After June 30, 2021, the amount of wagering taxes that would
otherwise be distributed to South Bend under subsection (d) shall be
withheld and deposited in the state general fund.
SECTION 15. An emergency is declared for this act.
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Speaker of the House of Representatives
President of the Senate
President Pro Tempore
Governor of the State of Indiana
Date: Time:
HEA 1038 — CC 1Every fact on this page links to its source, starting with the official bill record.