LEGISLATIVE SERVICES AGENCY
OFFICE OF FISCAL AND MANAGEMENT ANALYSIS
200 W. Washington St., Suite 301
Indianapolis, IN 46204
(317) 233-0696
iga.in.gov
FISCAL IMPACT STATEMENT
LS 6583 NOTE PREPARED: Dec 11, 2020
BILL NUMBER: SB 360 BILL AMENDED:
SUBJECT: Essential Worker Death Benefit.
FIRST AUTHOR: Sen. Ford J.D. BILL STATUS: As Introduced
FIRST SPONSOR:
FUNDS AFFECTED: X GENERAL IMPACT: State
DEDICATED
FEDERAL
Summary of Legislation: The bill provides a death benefit to the survivors of an essential worker who dies
from COVID-19. It also makes an appropriation.
Effective Date: January 1, 2020 (retroactive).
Explanation of State Expenditures: COVID-19 Death Benefit: The bill will increase General Fund
expenditures to pay eligible survivors a $150,000 death benefit for workers who were deemed essential
during the public health emergency and who contracted and later died from COVID-19 or complications
attributable to COVID-19. The potential cost is significant and ultimately depends on how long the
applicable public health emergency lasts and/or is defined, and on how essential workers are defined and
impacted over this time period. The bill provides that funding is annually appropriated to the Department of
Labor from the state General Fund to pay these benefits.
Department of Labor: The bill’s requirements to pay the death benefits represent an additional workload
[and/or expenditure] on the agency outside of the agency’s routine administrative functions, and existing
staffing and resource levels, if currently being used to capacity, may be insufficient for full implementation.
The additional funds and resources required could be supplied through existing staff and resources currently
being used in another program or with new appropriations. Ultimately, the source of funds and resources
required to satisfy the requirements of this bill will depend on legislative and administrative actions.
Additional Information - It is unclear whether this bill would apply only during the period when nonessential
businesses were shut down during stay-at-home orders due to the COVID-19 pandemic between March 25
and May 3, 2020 or during the entire health emergency as declared by the Governor’s Executive Orders.
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According to data reported as of December 7, 2020, 7.5% of individuals who died from COVID-19 in Indiana
since the beginning of the public health crisis were between the ages of 20 and 59 (approximately 450
individuals). Individuals between the ages of 60-69 who died from COVID-19 represent 14.7% of the total
deaths (approximately 880 individuals). It is unknown how many of these individuals worked for businesses
deemed essential during the public health emergency.
Explanation of State Revenues:
Explanation of Local Expenditures:
Explanation of Local Revenues:
State Agencies Affected: Department of Labor.
Local Agencies Affected:
Information Sources: https://www.coronavirus.in.gov/; Executive Orders 20-08, 20-18, and 20-22;
https://www.in.gov/gov/governor-holcomb/newsroom/executive-orders/;
Memorandum on Identification of Essential Critical Infrastructure Workers during COVID-19 Response,
CISA, U.S. Department of Homeland Security,
https://www.cisa.gov/sites/default/files/publications/CISA-Guidance-on-Essential-Critical-Infrastructure-
Workers-1-20-508c.pdf
Fiscal Analyst: Camille Tesch, 317-232-5293.
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