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.
First Regular Session of the 124th General Assembly (2025)
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
word NEW will appear in that style type in the introductory clause of each SECTION that adds
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 2024 Regular Session of the General Assembly.
HOUSE ENROLLED ACT No. 1392
AN ACT to amend the Indiana Code concerning state offices and
administration.
Be it enacted by the General Assembly of the State of Indiana:
SECTION 1. IC 4-2-1-1, AS AMENDED BY P.L.201-2023,
SECTION 52, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 1. (a) Beginning January 13, 2025, the annual
salary of the governor is an amount equal to the annual salary of a
supreme court justice under IC 33-38-5-8, as adjusted under
IC 33-38-5-8.1.
(b) The governor is not entitled to receive a salary increase under
this section if state employees in the executive branch who are in the
same or a similar salary bracket have not received a statewide average
salary increase during the previous four (4) state fiscal years,
regardless of whether a supreme court justice receives an annual
adjustment for the year under IC 33-38-5-8 and IC 33-38-5-8.1.
After 2025, in a calendar year in which a new governor takes
office, if the governor is entitled to a salary increase in the calendar
year under this section, an annual salary increase occurs beginning
on the date the new governor takes office.
(c) If a salary increase is required under this section, an amount
sufficient to pay for the salary increase is appropriated from the state
general fund.
SECTION 2. IC 4-2-1-1.5, AS AMENDED BY P.L.9-2024,
SECTION 31, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
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UPON PASSAGE]: Sec. 1.5. (a) Beginning January 1, 2025, and on
each date thereafter on which a state elected official other than the
governor takes office, the annual salary of each state elected official
other than the governor is as follows:
(1) For the lieutenant governor, an amount equal to eighty-eight
percent (88%) of the annual salary of a supreme court justice
under IC 33-38-5-8, as adjusted under IC 33-38-5-8.1. However,
the lieutenant governor is not entitled to receive a per diem
allowance for performance of duties as president of the senate.
(2) For the attorney general, an amount equal to eighty-three
percent (83%) of the annual salary of a supreme court justice
under IC 33-38-5-8, as adjusted under IC 33-38-5-8.1.
(3) For the state comptroller, an amount equal to sixty-six percent
(66%) of the annual salary of a supreme court justice under
IC 33-38-5-8, as adjusted under IC 33-38-5-8.1.
(4) For the treasurer of state, an amount equal to sixty-six percent
(66%) of the annual salary of a supreme court justice under
IC 33-38-5-8, as adjusted under IC 33-38-5-8.1.
(5) For the secretary of state, an amount equal to sixty-six percent
(66%) of the annual salary of a supreme court justice under
IC 33-38-5-8, as adjusted under IC 33-38-5-8.1.
(b) A state elected official is not entitled to receive a salary increase
under this section on January 1 of for a state fiscal year in which state
employees in the executive branch who are in the same or a similar
salary bracket do not receive a statewide average salary increase.
(c) If a salary increase is required under this section, an amount
sufficient to pay for the salary increase is appropriated from the state
general fund.
SECTION 3. IC 6-5.5-8-2, AS AMENDED BY P.L.137-2024,
SECTION 14, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2025]: Sec. 2. (a) On or before December 1 and June 1 of each
year the state comptroller shall calculate and transfer from the
financial institutions tax fund to each county auditor for distribution to
the taxing units (as defined in IC 6-1.1-1-21) in the county, an amount
equal to fifty percent (50%) of the sum of the distributions under this
section for all the taxing units of the county for the state fiscal year.
The amount of a taxing unit's distribution for the state fiscal year is
equal to the result of:
(1) an amount equal to forty percent (40%) of the total financial
institutions tax revenue collected during the preceding state fiscal
year; multiplied by
(2) a fraction equal to:
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(A) the amount of the guaranteed distributions received by the
taxing unit under this chapter during calendar year 2012
(based on the best information available to the department);
divided by
(B) the total amount of all guaranteed distributions received by
all taxing units under this chapter during calendar year 2012
(based on the best information available to the department).
The state comptroller shall calculate the amounts of all
distributions under this section.
(b) The county auditor shall distribute the distributions received
under subsection (a) to the taxing units in the county at the same time
that the county auditor makes the semiannual distribution of real
property taxes to the taxing units.
(c) The distributions received under subsection (a) may be used for
any legal purpose.
(c) A taxing unit may deposit a distribution received under
subsection (a) in any fund maintained by the taxing unit, and the
distribution may be used for any purpose allowed by law.
(d) This subsection applies to a taxing unit that did not receive a
guaranteed distribution under this chapter during calendar year 2012
because the taxing unit was subsequently established as a result of a
merger or consolidation of two (2) or more taxing units that received
a guaranteed distribution under this chapter during calendar year 2012.
The amount of the guaranteed distribution used in the numerator of the
fraction described in subsection (a)(2) equals the combined guaranteed
distributions received during calendar year 2012 by each taxing unit
that was subsequently merged or consolidated into the current taxing
unit.
SECTION 4. IC 6-6-5.5-20, AS AMENDED BY P.L.9-2024,
SECTION 205, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2025]: Sec. 20. (a) On or before May 1, subject
to subsections (c) and (d), the state comptroller shall distribute to each
county auditor an amount equal to fifty percent (50%) of the product
of:
(1) the county's distribution percentage; multiplied by
(2) the total commercial vehicle excise tax deposited in the
commercial vehicle excise tax fund in the preceding calendar
year.
(b) On or before December 1, subject to subsections (c) and (d), the
state comptroller shall distribute to each county auditor an amount
equal to fifty percent (50%) of the product of:
(1) the county's distribution percentage; multiplied by
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(2) the total commercial vehicle excise tax deposited in the
commercial vehicle excise tax fund in the preceding calendar
year.
(c) Before distributing the amounts under subsections (a) and (b),
the state comptroller shall deduct for a county unit an amount for
deposit in a state fund, as directed by the budget agency, equal to the
result determined under STEP FIVE of the following formula:
STEP ONE: Separately for 2006, 2007, and 2008, determine the
result of:
(A) the tax rate imposed by the county in the year for the
county's county medical assistance to wards fund, family and
children's fund, children's psychiatric residential treatment
services fund, county hospital care for the indigent fund,
children with special health care needs county fund, plus, in
the case of Marion County, the tax rate imposed by the health
and hospital corporation that was necessary to raise thirty-five
million dollars ($35,000,000) from all taxing districts in the
county; divided by
(B) the aggregate tax rate imposed by the county unit and, in
the case of Marion County, the health and hospital corporation
in the year.
STEP TWO: Determine the sum of the STEP ONE amounts.
STEP THREE: Divide the STEP TWO result by three (3).
STEP FOUR: Determine the amount that would otherwise be
distributed to the county under subsection (a) or (b), as
appropriate, without regard to this subsection.
STEP FIVE: Determine the result of:
(A) the STEP THREE amount; multiplied by
(B) the STEP FOUR result.
(d) Before distributing the amounts under subsections (a) and (b),
the state comptroller shall deduct for a school corporation an amount
for deposit in a state fund, as directed by the budget agency, equal to
the result determined under STEP FIVE of the following formula:
STEP ONE: Separately for 2006, 2007, and 2008, determine the
result of:
(A) the tax rate imposed by the school corporation in the year
for the tuition support levy under IC 6-1.1-19-1.5 (repealed) or
IC 20-45-3-11 (repealed) for the school corporation's general
fund plus the tax rate imposed by the school corporation for
the school corporation's special education preschool fund;
divided by
(B) the aggregate tax rate imposed by the school corporation
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in the year.
STEP TWO: Determine the sum of the results determined under
STEP ONE.
STEP THREE: Divide the STEP TWO result by three (3).
STEP FOUR: Determine the amount of commercial vehicle
excise tax that would otherwise be distributed to the school
corporation under subsection (a) or (b), as appropriate, without
regard to this subsection.
STEP FIVE: Determine the result of:
(A) the STEP FOUR amount; multiplied by
(B) the STEP THREE result.
(e) Upon receipt, the county auditor shall distribute to the taxing
units an amount equal to the product of the taxing unit's distribution
percentage multiplied by the total distributed to the county under this
section. The amount determined shall be apportioned and distributed
among the respective funds of each taxing unit in the same manner and
at the same time as property taxes are apportioned and distributed
(subject to adjustment as provided in IC 36-8-19-7.5 after December
31, 2009).
(e) The state comptroller shall calculate the distribution amount
for each taxing unit in a county and, when distributing the amounts
under subsections (a) and (b), furnish to each county auditor the
distribution amounts calculated for each taxing unit in the county.
The county auditor shall distribute the amounts to each taxing unit
at the same time property taxes are apportioned and distributed.
(f) In the event that sufficient funds are not available in the
commercial vehicle excise tax fund for the distributions required by
subsection (a) and subsection (b)(1), the state comptroller shall transfer
funds from the commercial vehicle excise tax reserve fund.
(g) The state comptroller shall, not later than July 1 of each year,
furnish to each county auditor an estimate of the amounts to be
distributed to the counties under this section during the next calendar
year. Before August 1, each county auditor shall furnish to the proper
officer of each taxing unit of the county an estimate of the amounts to
be distributed to the taxing units under this section during the next
calendar year and the budget of each taxing unit shall show the
estimated amounts to be received for each fund for which a property
tax is proposed to be levied.
(h) The distributions received under subsections (a) and (b) may be
used for any legal purpose.
(h) The taxing unit may deposit distributions received under
subsections (a) and (b) in any fund maintained by the taxing unit,
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and the distributions may be used for any purpose allowed by law.
SECTION 5. IC 33-38-5-6, AS AMENDED BY P.L.161-2018,
SECTION 92, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2025]: Sec. 6. (a) The annual salary of each full-time judge of
a circuit, superior, municipal, county, or probate court is one hundred
ten thousand five hundred dollars ($110,500), as adjusted after June 30,
2006, under section 8.1 of this chapter, paid by the state. In addition,
a judge under this section may receive any additional salary provided
by the county under IC 36-2-5-14 or IC 36-3-6-3(c). The state shall
deposit quarterly the money received from the counties under
subsection (c) for additional salary in the state general fund.
(b) Before November 2 of each year, the county auditor of each
county shall certify to the office of judicial administration the amounts,
if any, to be provided by the county during the ensuing calendar year
for judges' salaries under IC 36-2-5-14 or IC 36-3-6-3(c).
(c) When making each payment under subsection (a), the county
shall determine for each judge whether the total of:
(1) the payment made on behalf of that judge;
(2) previous payments made on behalf of that judge in the same
calendar year; and
(3) the state share of the judge's salary under subsection (a);
exceeds the Social Security wage base established by the federal
government for that year. If the total does not exceed the Social
Security wage base, the payment on behalf of that judge must also be
accompanied by an amount equal to the employer's share of Social
Security taxes and Medicare taxes. If the total exceeds the Social
Security wage base, the part of the payment on behalf of the judge that
is below the Social Security wage base must be accompanied by an
amount equal to the employer's share of Social Security taxes and
Medicare taxes, and the part of the payment on behalf of the judge that
exceeds the Social Security wage base must be accompanied by an
amount equal to the employer's share of Medicare taxes. Payments
made under this subsection shall be deposited in the state general fund
under subsection (a).
(d) For purposes of determining the amount of life insurance
premiums to be paid by a judge who participates in a life insurance
program that:
(1) is established by the state;
(2) applies to a judge who is covered by this section; and
(3) bases the amount of premiums to be paid by the judge on the
amount of the judge's salary;
the judge's salary does not include any amounts paid to the state by a
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county under subsection (a).
(e) An individual is not required to file any notification with the
state comptroller that the individual has been elected or appointed
to a judgeship.
SECTION 6. IC 33-39-6-6, AS AMENDED BY P.L.9-2024,
SECTION 520, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2025]: Sec. 6. (a) Except as provided in section
7 of this chapter, a prosecuting attorney may elect to devote the
prosecuting attorney's full professional time to the duties of the office
of prosecuting attorney by filing a written notice with the circuit court
of the prosecuting attorney's judicial circuit. and the state comptroller.
The election may be made annually during the prosecuting attorney's
term. However, the notice of election must be made before June 30 of
the applicable year. An election is effective for each successive year of
the term unless it is revoked before June 30 of the year during which
the prosecuting attorney wants to change the prosecuting attorney's
status. However, only one (1) change in status may be made during the
term. A revocation is made by the prosecuting attorney by filing a
written notice with the circuit court of the prosecuting attorney's
judicial circuit. and the state comptroller.
(b) A prosecuting attorney who elects to be a full-time prosecuting
attorney:
(1) shall devote the prosecuting attorney's full professional time
to the prosecuting attorney's office; and
(2) may not engage in the private practice of law.
(c) If a prosecuting attorney of a judicial circuit of the sixth through
ninth class elects to become a full-time prosecuting attorney and the
majority of the county council consents to the election, a copy of the
consent must be filed with the notice of election to full-time status with
the circuit court of the prosecuting attorney's judicial circuit. and with
the state comptroller.
SECTION 7. [EFFECTIVE UPON PASSAGE] (a) As used in this
SECTION, "INPRS" refers to the Indiana public retirement
system established by IC 5-10.5-2-1.
(b) The state comptroller and INPRS shall collaborate to
develop a proposed plan for a transition from the use of, and
contribution of state revenue to, retirement medical benefits
accounts established under IC 5-10-8.5 to an increased focus on the
use of, and additional contributions of state revenue to, the state
employees' deferred compensation plan established under
IC 5-10-1.1 to promote talent attraction and retention in Indiana.
The proposed plan must include at least the following:
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(1) Options for including an election or another option for
continuing contributions of state revenue to the retirement
medical benefits accounts established under IC 5-10-8.5 for
certain existing employees if the employee wishes to continue
to utilize the retirement medical benefits account.
(2) Strategies for increasing the financial literacy and
retirement literacy of participants in the state employees'
deferred compensation plan.
Not later than November 1, 2025, the state comptroller and INPRS
shall present the proposed plan to the interim study committee on
pension management oversight.
(c) This SECTION expires July 1, 2026.
SECTION 8. 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 1392 — ConcurEvery fact on this page links to its source, starting with the official bill record.