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 6799 NOTE PREPARED: Dec 22, 2020
BILL NUMBER: HB 1311 BILL AMENDED:
SUBJECT: Marshall County Income Tax Distribution.
FIRST AUTHOR: Rep. Jordan BILL STATUS: As Introduced
FIRST SPONSOR:
FUNDS AFFECTED: GENERAL IMPACT: Local
DEDICATED
FEDERAL
Summary of Legislation: The bill provides that money accumulated from the Marshall County additional
tax rate for criminal justice facilities, after the tax imposed is terminated, shall be transferred to the county
jail fund to be established by the county treasurer (rather than to the county highway fund under current law).
Effective Date: July 1, 2021.
Explanation of State Expenditures:
Explanation of State Revenues:
Explanation of Local Expenditures: The bill requires the county treasurer to establish a county jail fund
in which remaining revenue attributable to Marshall County's special purpose local income tax rate is to be
transferred upon the rate’s termination. This should be accomplished within existing resources.
Explanation of Local Revenues: The bill requires that the revenue attributable to Marshall County's special
purpose local income tax rate is to be transferred to the county jail fund upon the rate’s termination. The
revenue may be used only for the original purposes of the tax, which includes the financing, construction,
acquisition, improvement, renovation, or equipping of certain justice facilities, or repaying bonds or leases
entered into for those purposes. [The CY 2021 certified distribution associated with this tax rate is $3.3 M.]
State Agencies Affected:
HB 1311 1
Local Agencies Affected: Marshall County.
Information Sources: CY 2021 certified distribution of local income taxes.
Fiscal Analyst: Olivia Smith, 317-232-9869.
HB 1311 2


Statutes affected:
1. Introduced House Bill (H): 6-3.6-7-14