SB 70

                                             *SB0070.1*
                                                        December 11, 2025
            SENATE BILL No. 70
                 _____
DIGEST OF SB 70 (Updated December 9, 2025 3:57 pm - DI 137)
Citations Affected: IC 4-33.
Synopsis: Riverboat relocation. Provides that the licensed owner of
the riverboat located in the city of Rising Sun (licensed owner) may
relocate gaming operations to a casino in Allen County or Fort Wayne
if certain conditions are met. Requires the licensed owner to pay a fee
of $50,000,000 if the licensed owner sells or transfers the licensed
owner's interest in the licensed owner's license within 10 years of the
approval of relocation. Provides for the distribution of wagering tax
revenue and supplemental wagering tax revenue from a casino in Allen
County or Fort Wayne. Provides that a board is established for the
purpose of making collaborative decisions for tax revenue.
Effective: July 1, 2026.
                    Busch, Maxwell
December 8, 2025, read first time and referred to Committee on Public Policy.
December 10, 2025, amended, reported favorably — Do Pass; reassigned to Committee
on Appropriations.
SB 70—LS 6385/DI 92
                                                                          December 11, 2025
            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
 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 2025 Regular Session of the General Assembly.
                    SENATE BILL No. 70
   A BILL FOR AN ACT to amend the Indiana Code concerning
 gaming.
     Be it enacted by the General Assembly of the State of Indiana:
1   SECTION 1. IC 4-33-2-17, AS AMENDED BY P.L.293-2019,
2 SECTION 5, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
3 JULY 1, 2026]: Sec. 17. "Riverboat" means any of the following on
4 which lawful gambling is authorized under this article:
5     (1) A self-propelled excursion boat that complies with
6     IC 4-33-6-6(a) and is located in a county that is contiguous to
7     Lake Michigan or the Ohio River.
8     (2) A casino located in a historic hotel district.
9     (3) A permanently moored craft operating from a county
10     described in subdivision (1).
11     (4) An inland casino operating under IC 4-33-6-24.
12     (5) A casino operated in Gary under IC 4-33-6-4.5.
13     (6) A casino operated in Vigo County under IC 4-33-6.7.
14     (7) A casino operated in the city of Fort Wayne or Allen
15     County under IC 4-33-6-26.
16   SECTION 2. IC 4-33-6-1, AS AMENDED BY P.L.293-2019,
17 SECTION 10, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
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1 JULY 1, 2026]: Sec. 1. (a) The commission may issue to a person a
2 license to own a riverboat subject to the numerical and geographical
3 limitation of owner's licenses under this section and IC 4-33-4-17. Not
4 more than ten (10) owner's licenses may be in effect at any time.
5 Subject to subsection (d), those owner's licenses may be issued as
6 follows:
7(1) Not more than two (2) licenses for not more than two (2)
8riverboats that operate in or from the city of Gary.
9(2) One (1) license for a riverboat that operates from the city of
10Hammond.
11(3) One (1) license for a riverboat that operates from the city of
12East Chicago.
13(4) One (1) license for a city located in a county contiguous to
14Lake Michigan. However, this license may not be issued to a city
15described in subdivisions (1) through (3).
16(5) Not more than a total of five (5) licenses for riverboats that
17operate upon the Ohio River from the following counties:
18(A) Vanderburgh County.
19(B) Harrison County.
20(C) Switzerland County.
21(D) Ohio County.
22(E) Dearborn County.
23The commission may not issue a license to an applicant if the
24issuance of the license would result in more than one (1) riverboat
25operating from a county described in this subdivision.
26(6) Not more than one (1) license for a riverboat that operates as
27an inland casino in Vigo County under IC 4-33-6.7.
28(7) Not more than one (1) license for a riverboat that operates
29as a casino in the city of Fort Wayne or Allen County under
30section 26 of this chapter.
31     (b) In addition to its power to issue owner's licenses under
32 subsection (a), the commission may also enter into a contract under
33 IC 4-33-6.5 with respect to the operation of one (1) riverboat on behalf
34 of the commission in a historic hotel district.
35     (c) Except as provided in section 26 of this chapter, a person
36 holding an owner's license may not move the person's riverboat from
37 the county in which the riverboat was docked on January 1, 2007, to
38 any other county.
39     (d) The following apply to the allocation and issuance of owner's
40 licenses under subsection (a):
41(1) A licensed owner holding two licenses issued under
42subsection (a)(1) must relinquish one (1) of the licenses under
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1      section 4.5 of this chapter upon the commission's approval of the
2      licensed owner's request to relocate gaming operations under
3      section 4.5 of this chapter.
4      (2) An owner's license relinquished under subdivision (1) and
5      section 4.5 of this chapter may not be reissued with respect to
6      gaming operations in Gary.
7      (3) The licensed owner who relinquishes a license under
8      subdivision (1) and section 4.5 of this chapter may operate two
9      (2) docked riverboats under a single license unless and until the
10      licensed owner begins gaming operations at a relocated inland
11      casino under section 4.5 of this chapter.
12      (4) If an owner's license is relinquished under subdivision (1) and
13      section 4.5 of this chapter, an owner's license may be issued to
14      authorize gaming operations in Vigo County in accordance with
15      subsection (a)(6) and the procedures set forth in IC 4-33-6.7.
16      (5) If the commission approves a licensed owner's request to
17      relocate gaming operations from Ohio County under section
18      26 of this chapter, the following apply:
19(A) The licensed owner may be authorized to begin gaming
20operations in a casino in the city of Fort Wayne or Allen
21County in accordance with subsection (a)(7) and the
22procedures set forth in section 26 of this chapter.
23(B) A new owner's license may not be issued to authorize
24gaming operations in Ohio County after gaming operations
25are relocated to the city of Fort Wayne or Allen County.
26    SECTION 3. IC 4-33-6-6, AS AMENDED BY P.L.293-2019,
27 SECTION 16, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
28 JULY 1, 2026]: Sec. 6. (a) Except as provided in subsection (c) or (d),
29 a riverboat that operates in a county that is contiguous to Lake
30 Michigan or the Ohio River must:
31      (1) have either:
32(A) a valid certificate of inspection from the United States
33Coast Guard for the carrying of at least five hundred (500)
34passengers; or
35(B) a valid certificate of compliance with marine structural and
36life safety standards determined by the commission; and
37      (2) be at least one hundred fifty (150) feet in length.
38    (b) This subsection applies only to a riverboat that operates on the
39 Ohio River. A riverboat must replicate, as nearly as possible, historic
40 Indiana steamboat passenger vessels of the nineteenth century.
41 However, steam propulsion or overnight lodging facilities are not
42 required under this subsection.
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1     (c) A riverboat described in IC 4-33-2-17(3) must have a valid
2 certificate of compliance with the marine structural and life safety
3 standards determined by the commission under IC 4-33-4-13.5 for a
4 permanently moored craft.
5     (d) A riverboat constructed under section 24 of this chapter or a
6 riverboat relocated under section 4.5 or 26 of this chapter must comply
7 with all applicable building codes and any safety requirements imposed
8 by the commission.
9     SECTION 4. IC 4-33-6-24, AS AMENDED BY P.L.293-2019,
10 SECTION 18, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
11 JULY 1, 2026]: Sec. 24. (a) This section does not apply to:
12(1) gaming operations relocated under section 4.5 or 26 of this
13chapter; or
14(2) an inland casino operated in Vigo County under IC 4-33-6.7.
15     (b) For purposes of this section, property is considered to be
16 adjacent to a riverboat dock site even if it is separated from the dock
17 site by public rights-of-way or railroad rights-of-way.
18     (c) A licensed owner may relocate the licensed owner's gaming
19 operation from a docked riverboat to an inland casino if the following
20 conditions are met:
21(1) Except as provided in subsection (d), the casino is located on
22property that the licensed owner owned or leased and used in the
23conduct of the licensed owner's gaming operations on February 1,
242015.
25(2) The casino is located on property adjacent to the dock site of
26the licensed owner's riverboat.
27(3) The casino complies with all applicable building codes and
28any safety requirements imposed by the commission.
29(4) The commission approves the relocation of the licensed
30owner's gaming operation.
31     (d) This subsection applies to a licensed owner that owns or leases
32 property that is considered adjacent to a riverboat dock site under
33 subsection (b). The licensed owner may:
34(1) acquire part of the public rights-of-way or railroad
35rights-of-way to form a contiguous parcel with the property
36owned or leased by the licensed owner on February 1, 2015; and
37(2) subject to the other requirements of this section, situate an
38inland casino on the contiguous parcel formed under subdivision
39(1).
40     (e) The commission may impose any requirement upon a licensed
41 owner relocating gaming operations under this section.
42     (f) The number of gambling games offered by a licensed owner in
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1 an inland facility operated under this section may not exceed the
2 greatest number of gambling games offered by the licensed owner in
3 the licensed owner's docked riverboat since January 1, 2007.
4    SECTION 5. IC 4-33-6-26 IS ADDED TO THE INDIANA CODE
5 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
6 1, 2026]: Sec. 26. (a) A person holding an owner's license for a
7 riverboat operated from Ohio County may move gaming
8 operations to a casino in the city of Fort Wayne or Allen County
9 only if the:
10(1) licensed owner submits to the commission:
11(A) a request for approval to relocate the licensed owner's
12gaming operations; and
13(B) the evidence of support from the city of Rising Sun and
14the city of Fort Wayne or Allen County prescribed by
15section 26.5 of this chapter;
16(2) licensed owner plans an investment of at least five hundred
17million dollars ($500,000,000) for the development of a casino
18and nongaming amenities onsite in the city of Fort Wayne or
19Allen County in accordance with subsection (d);
20(3) licensed owner affirms that the licensed owner will work
21with the city of Rising Sun, Ohio County, and the Indiana
22economic development corporation to redevelop the vacated
23site of gaming operations in Ohio County in a manner that
24best serves the interests of the local community;
25(4) licensed owner complies with all applicable building codes
26and any safety requirements imposed by the commission;
27(5) licensed owner complies with any other requirement
28imposed by the commission; and
29(6) commission approves the request.
30    (b) The commission shall prescribe the form of the request for
31 approval to relocate the licensed owner's gaming operations under
32 this section.
33    (c) Before approving a request to relocate the licensed owner's
34 gaming operations under this section, the commission shall
35 consider the following:
36(1) The impact of the relocation on other casinos in
37southeastern Indiana, including the estimated increased
38gaming revenue for the casinos located in Dearborn County
39and Switzerland County and the increased state tax revenue
40received from those casinos.
41(2) The estimated economic benefits.
42(3) The estimated tax revenue.
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1(4) The estimated number of new jobs.
2(5) An expected timeline for the relocation and development
3of a casino and nongaming amenities, including the initial
4phase of development and the completion of development.
5(6) Any other issue deemed appropriate by the commission.
6     (d) The licensed owner's planned investment in the relocated
7 gaming operations must be made as follows:
8(1) At least sixty percent (60%) must be invested in the initial
9phase of development.
10(2) The remaining amount must be invested, and the
11relocation and development of the casino and nongaming
12amenities completed, not later than five (5) years after gaming
13operations begin at the casino approved under this section.
14     (e) If the licensed owner sells or otherwise transfers the licensed
15 owner's interest in the owner's license within ten (10) years from
16 the date the relocation of gaming operations is approved by the
17 commission under this section, the following apply:
18(1) The licensed owner shall pay a fee of fifty million dollars
19($50,000,000) before the sale or transfer of the license may be
20approved by the commission. Any payment required under
21this subsection shall be deposited in the state general fund.
22(2) If, at the time of the transfer of ownership, the five
23hundred million dollars ($500,000,000) investment required
24under subsection (a)(2) has not been met, the person acquiring
25the owner's license shall, not later than ten (10) years from the
26date the relocation of gaming operations is approved by the
27commission under this section, invest in the casino and
28nongaming amenities an amount that is at least equal to the
29difference between five hundred million dollars
30($500,000,000) and the amount actually invested by the person
31transferring the owner's license.
32     SECTION 6. IC 4-33-6-26.5 IS ADDED TO THE INDIANA CODE
33 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
34 1, 2026]: Sec. 26.5. (a) If the licensed owner described in section 26
35 of this chapter submits a proposal to relocate to a facility located
36 in the city of Fort Wayne or Allen County, the licensed owner must
37 submit to the commission a letter of support for the proposed
38 relocation signed by the mayor of the city of Rising Sun. The
39 mayor's support under this subsection is in addition to the support
40 required under subsection (b) or (c), as applicable.
41     (b) If the licensed owner described in section 26 of this chapter
42 submits a proposal to relocate to a facility located within the city
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1 limits of the city of Fort Wayne, the licensed owner must submit to
2 the commission a letter of support for the proposed relocation
3 signed by the mayor of the city of Fort Wayne. The mayor's
4 support is not required for a proposed relocation to an
5 unincorporated area of Allen County.
6     (c) If the licensed owner described in section 26 of this chapter
7 submits a proposal to relocate to a facility located within the
8 unincorporated area of Allen County, the licensed owner must
9 submit to the commission a copy of a resolution adopted by a
10 majority of the board of county commissioners of Allen County in
11 support of the proposed relocation. The commissioners' support is
12 not required for a proposed relocation within the city limits of the
13 city of Fort Wayne.
14     SECTION 7. IC 4-33-6-27 IS ADDED TO THE INDIANA CODE
15 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
16 1, 2026]: Sec. 27. (a) If the commission approves a licensed owner's
17 request to relocate gaming operations under section 26 of this
18 chapter, the licensed owner shall pay to the commission a
19 relocation fee in the amount of twenty-five million dollars
20 ($25,000,000). The fee imposed by this section is payable in two (2)
21 installments as follows:
22(1) Twelve million five hundred thousand dollars
23($12,500,000) due not later than one hundred eighty (180)
24days after the day that the commission approves the licensed
25owner's request.
26(2) Twelve million five hundred thousand dollars
27($12,500,000) due not later than one hundred eighty (180)
28days after the day that the licensed owner commences gaming
29operations at the new facility approved under section 26 of
30this chapter.
31     (b) The commission shall transfer fees received under this
32 section to the state comptroller for deposit in the state general
33 fund.
34     SECTION 8. IC 4-33-12-1.5, AS AMENDED BY P.L.293-2019,
35 SECTION 24, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
36 JULY 1, 2026]: Sec. 1.5. (a) A supplemental wagering tax on the
37 wagering occurring each day at a riverboat is imposed upon the
38 licensed owner operating the riverboat.
39     (b) Except as provided in subsection (d), subsections (d) and (e),
40 and subject to subsection (c), the amount of supplemental wagering tax
41 imposed for a particular day is determined by multiplying the
42 riverboat's adjusted gross receipts for that day by the quotient of:
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1(1) the total riverboat admissions tax that the riverboat's licensed
2owner paid beginning July 1, 2016, and ending June 30, 2017;
3divided by
4(2) the riverboat's adjusted gross receipts beginning July 1, 2016,
5and ending June 30, 2017.
6     (c) The quotient used under subsection (b) to determine the
7 supplemental wagering tax liability of a licensed owner subject to
8 subsection (b) may not exceed the following when expressed as a
9 percentage:
10(1) Four percent (4%) before July 1, 2019.
11(2) Three and five-tenths percent (3.5%) after June 30, 2019.
12     (d) The supplemental wagering tax liability of a licensed owner
13 operating an inland casino in Vigo County is equal to two and
14 nine-tenths percent (2.9%) of the riverboat's adjusted gross receipts for
15 the day.
16     (e) The supplemental wagering tax liability of a licensed owner
17 operating a casino in the city of Fort Wayne or Allen County is
18 equal to three and five-tenths percent (3.5%) of the riverboat's
19 adjusted gross receipts for the day.
20     SECTION 9. IC 4-33-12-6, AS AMENDED BY P.L.104-2022,
21 SECTION 8, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
22 JULY 1, 2026]: Sec. 6. (a) The department shall place in the state
23 general fund the tax revenue collected under this chapter.
24     (b) Except as provided in subsection (c) and by sections 8, and 8.5,
25 and 10 of this chapter, the treasurer of state shall quarterly pay the
26 following amounts:
27(1) Except as provided in section 9(k) of this chapter, thirty-three
28and one-third percent (33 1/3%) of the admissions tax and
29supplemental wagering tax collected by the licensed owner during
30the quarter shall be paid to:
31(A) the city in which the riverboat is located, if the city:
32(i) is located in a county having a population of more than
33one hundred twelve thousand (112,000) and less than one
34hundred twenty thousand (120,000); or
35(ii) is contiguous to the Ohio River and is the largest city in
36the county; and
37(B) the county in which the riverboat is located, if the
38riverboat is not located in a city described in clause (A).
39(2) Except as provided in section 9(k) of this chapter, thirty-three
40and one-third percent (33 1/3%) of the admissions tax and
41supplemental wagering tax collected by the licensed owner during
42the quarter shall be paid to the county in which the riverboat is
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1located. In the case of a county described in subdivision (1)(B),
2this thirty-three and one-third percent (33 1/3%) of the admissions
3tax and supplemental wagering tax is in addition to the
4thirty-three and one-third percent (33 1/3%) received under
5subdivision (1)(B).
6(3) Except as provided in section 9(k) of this chapter, three and
7thirty-three hundredths percent (3.33%) of the admissions tax and
8supplemental wagering tax collected by the licensed owner during
9the quarter shall be paid to the county convention and visitors
10bureau or promotion fund for the county in which the riverboat is
11located.
12(4) Except as provided in section 9(k) of this chapter, five percent
13(5%) of the admissions tax and supplemental wagering tax
14collected by the licensed owner during a quarter shall be paid to
15the state fair commission, for use in any activity that the
16commission is authorized to carry out under IC 15-13-3.
17(5) Except as provided in section 9(k) of this chapter, three and
18thirty-three hundredths percent (3.33%) of the admissions tax and
19supplemental wagering tax collected by the licensed owner during
20the quarter shall be paid to the division of mental health and
21addiction. The division shall allocate at least twenty-five percent
22(25%) of the funds derived from the admissions tax to the
23prevention and treatment of compulsive gambling.
24(6) Twenty-one and six hundred sixty-seven thousandths percent
25(21.667%) of the admissions tax and supplemental wagering tax
26collected by the licensed owner during the quarter shall be paid
27to the state general fund.
28     (c) If the commission approves the licensed owner's request for
29 a riverboat operated from Ohio County to move gaming operations
30 to the city of Fort Wayne or Allen County under IC 4-33-6-26, the
31 following apply:
32(1) An entity that receives distributions under this section
33attributable to the riverboat in Ohio County is not entitled to
34receive a distribution under this section after the distribution
35of supplemental wagering tax collected by the licensed owner
36during the last calendar quarter in which gaming operations
37are conducted at the riverboat in Ohio County.
38(2) A city or county that receives distributions under this
39section attributable to the riverboat in Ohio County is not
40entitled to receive a supplemental distribution under
41IC 4-33-13-5(f).
42     SECTION 10. IC 4-33-12-9, AS AMENDED BY P.L.144-2024,
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1 SECTION 2, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
2 JULY 1, 2026]: Sec. 9. (a) This section applies only to tax revenue
3 distributed under section 6 or 8 of this chapter. Except as provided in
4 subsections (g) through (j), money paid to a unit of local government
5 under section 6 or 8 of this chapter:
6(1) must be paid to the fiscal officer of the unit and may be
7deposited in the unit's general fund or riverboat fund established
8under IC 36-1-8-9, or both;
9(2) may not be used to reduce the unit's maximum levy under
10IC 6-1.1-18.5 but may be used at the discretion of the unit to
11reduce the property tax levy of the unit for a particular year;
12(3) may be used for any legal or corporate purpose of the unit,
13including the pledge of money to bonds, leases, or other
14obligations under IC 5-1-14-4; and
15(4) is considered miscellaneous revenue.
16     (b) Money paid by the treasurer of state to a county convention and
17 visitors bureau or promotion fund under section 6 of this chapter must
18 be:
19(1) deposited in:
20(A) the county convention and visitor promotion fund; or
21(B) the county's general fund if the county does not have a
22convention and visitor promotion fund; and
23(2) used only for the tourism promotion, advertising, and
24economic development activities of the county and community.
25     (c) Money received by the division of mental health and addiction
26 under section 6 or 8 of this chapter:
27(1) is annually appropriated to the division of mental health and
28addiction;
29(2) shall be distributed to the division of mental health and
30addiction at times during each state fiscal year determined by the
31budget agency; and
32(3) shall be used by the division of mental health and addiction
33for programs and facilities for the prevention and treatment of
34addictions to drugs, alcohol, and compulsive gambling, including
35the creation and maintenance of a toll free telephone line to
36provide the public with information about these addictions.
37 The division shall allocate at least twenty-five percent (25%) of the
38 money received to the prevention and treatment of compulsive
39 gambling.
40     (d) This subsection applies to the following entities receiving money
41 under section 6 or 8 of this chapter:
42(1) A city or county.
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1(2) A county convention and visitors bureau or promotion fund
2for a county other than Lake County.
3(3) The state fair commission.
4(4) The division of mental health and addiction.
5 The treasurer of state shall determine the total amount of money paid
6 by the treasurer of state to an entity subject to this subsection during
7 the state fiscal year 2002. The amount determined under this subsection
8 is the base year revenue for each entity subject to this subsection. The
9 treasurer of state shall certify the base year revenue determined under
10 this subsection to each entity subject to this subsection. However,
11 after a riverboat operated in Ohio County moves gaming
12 operations to a casino in the city of Fort Wayne or Allen County
13 under IC 4-33-6-26, the treasurer of state may not include amounts
14 received by the state fair commission or the division of mental
15 health and addiction during the state fiscal year 2002 from the
16 riverboat operated in Ohio County when making the base year
17 revenue determinations for the state fair commission or the
18 division of mental health.
19     (e) This subsection applies to the following entities receiving money
20 under section 8 of this chapter:
21(1) A county convention and visitors bureau for Lake County.
22(2) The northern Indiana law enforcement training center.
23 The treasurer of state shall determine the total amount of money paid
24 by the treasurer of state to the entity described in subdivision (1) during
25 state fiscal year 2002. The amount determined under this subsection
26 multiplied by nine-tenths (0.9) is the base year revenue for the entity
27 described in subdivision (1). The amount determined under this
28 subsection multiplied by one-tenth (0.1) is the base year revenue for the
29 entity described in subdivision (2). The treasurer of state shall certify
30 the base year revenue determined under this subsection to each entity
31 subject to this subsection.
32     (f) The total amount of money distributed to an entity under section
33 6 or 8 of this chapter during a state fiscal year may not exceed the
34 entity's base year revenue as determined under subsection (d) or (e).
35 For purposes of this section, the treasurer of state shall treat any
36 amounts distributed under section 8 of this chapter to the northwest
37 Indiana regional development authority as amounts constructively
38 received by East Chicago, Gary, Hammond, and Lake County, as
39 appropriate. If the treasurer of state determines that the total amount of
40 money:
41(1) distributed to an entity; and
42(2) constructively received by an entity;
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1 under section 6 or 8 of this chapter during a state fiscal year is less than
2 the entity's base year revenue, the treasurer of state shall make a
3 supplemental distribution to the entity under IC 4-33-13-5.
4     (g) The Dearborn County council may vote to direct the county
5 auditor of Dearborn County to make distributions as described in
6 subsection (h).
7     (h) If a majority of the Dearborn County council vote to direct the
8 county auditor of Dearborn County to make distributions under this
9 subsection, the county auditor of Dearborn County shall distribute
10 twenty-five percent (25%) of money received under section 6 of this
11 chapter to cities and towns in Dearborn County that have not received
12 money under section 6 of this chapter, as of January 1, 2017, and where
13 a riverboat is not located:
14(1) proportionately using a ratio of the population that each city
15and town bears to the total population of all cities and towns in
16Dearborn County where a riverboat is not located; and
17(2) to the fiscal officer of the city or town.
18     (i) A city or town that receives money as described in subsection
19 (h):
20(1) may not use the money to reduce the city's or town's maximum
21levy under IC 6-1.1-18.5;
22(2) may use the money to reduce the property tax levy of the city
23or town for a specific year; and
24(3) may use the money for any legal or corporate purpose of the
25city or town, including the pledge of money to bonds, leases, or
26other obligations under IC 5-1-14-4.
27     (j) Money distributed under subsection (h) is considered
28 miscellaneous revenue.
29     (k) The treasurer of state shall pay that part of the riverboat
30 admissions taxes that:
31(1) exceeds a particular entity's base year revenue; and
32(2) would otherwise be due to the entity under this section;
33 to the state general fund instead of to the entity.
34     SECTION 11. IC 4-33-12-10 IS ADDED TO THE INDIANA
35 CODE AS A NEW SECTION TO READ AS FOLLOWS
36 [EFFECTIVE JULY 1, 2026]: Sec. 10. (a) This section applies only
37 to tax revenue collected from a casino located in the city of Fort
38 Wayne or Allen County.
39     (b) Subject to subsection (d), in each of the first five (5) state
40 fiscal years gaming operations begin at a casino located in the city
41 of Fort Wayne or Allen County, the treasurer of state shall pay the
42 following amounts from taxes collected during the preceding
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1 calendar quarter from the casino:
2(1) Sixty percent (60%) shall be distributed among the county
3and each city and town located in Allen County according to
4the ratio that the county's, city's, or town's population bears
5to the total population of the county.
6(2) Forty percent (40%) shall be transferred to the fiscal
7officer of the board established under section 11(c) of this
8chapter for deposit in the Allen County-greater Fort Wayne
9community recovery fund established under section 11(g) of
10this chapter.
11     (c) Money paid to a county, a city, or a town under this section:
12(1) must be paid to the fiscal officer of the unit and may be
13deposited in the unit's general fund or a riverboat fund
14established by the town, city, or county under IC 36-1-8-9, or
15both;
16(2) may not be used to reduce the unit's maximum levy under
17IC 6-1.1-18.5 but may be used at the discretion of the unit to
18reduce the property tax levy of the unit for a particular year;
19(3) may be used for any legal or corporate purpose of the unit,
20including the pledge of money to bonds, leases, or other
21obligations under IC 5-1-14-4; and
22(4) is considered miscellaneous revenue.
23     (d) Beginning after the first calendar quarter of the sixth state
24 fiscal year after a casino begins gaming operations at a casino
25 located in the city of Fort Wayne or Allen County, the treasurer of
26 state shall pay the respective percentages of amounts from taxes
27 collected during the preceding calendar quarter from the casino as
28 described in subsection (b), unless the executive of the city of Fort
29 Wayne and the board of county commissioners in Allen County
30 agree to an alternate percentage distribution arrangement. The
31 executive of the city of Fort Wayne and the board of county
32 commissioners in Allen County shall certify a copy of any alternate
33 percentage distribution arrangement to the treasurer of state, the
34 state comptroller, and the budget committee.
35     SECTION 12. IC 4-33-12-11 IS ADDED TO THE INDIANA
36 CODE AS A NEW SECTION TO READ AS FOLLOWS
37 [EFFECTIVE JULY 1, 2026]: Sec. 11. (a) As used in this section,
38 "board" means the board established under subsection (c).
39     (b) As used in this section, "fund" means the Allen
40 County-greater Fort Wayne community recovery fund established
41 under subsection (g).
42     (c) Not later than ninety (90) days after the date that the
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1 commission approves the licensed owner's request to move gaming
2 operations to the city of Fort Wayne or Allen County under
3 IC 4-33-6-26, a board must be established for the purpose of
4 making collaborative decisions to improve mental health and
5 combat homelessness, addiction, and other challenges using money
6 in the fund.
7     (d) The members of the board are appointed as follows:
8(1) One (1) appointment by the county commissioners of Allen
9County.
10(2) One (1) appointment by the county council of Allen
11County.
12(3) One (1) appointment by the mayor of the city of Fort
13Wayne
14(4) One (1) appointment by the city council of the city of Fort
15Wayne.
16     (e) The members appointed under subsection (d) serve a term
17 of one (1) year.
18     (f) The board shall identify one (1) member of the board to serve
19 as the fiscal officer.
20     (g) The board shall establish the Allen County-greater Fort
21 Wayne community recovery fund that consists of wagering tax
22 revenue and supplemental wagering tax revenue deposited in the
23 fund under section 10 of this chapter. The board shall use money
24 in the fund for:
25(1) improving mental health;
26(2) combating homelessness and addiction; and
27(3) facing other challenges;
28 within local communities. The fund shall be administered by the
29 board.
30     (h) Not later than forty-five (45) days after establishment of the
31 board, the board shall memorialize the establishment of the board
32 by entering into a memorandum of understanding signed by the
33 executive of each community with appointment power for the
34 board acknowledging the purposes of the board.
35     (i) The board shall submit the memorandum of understanding
36 to the budget committee, the legislative council (in an electronic
37 format under IC 5-14-6), and the state comptroller.
38     SECTION 13. IC 4-33-13-5, AS AMENDED BY P.L.9-2024,
39 SECTION 109, IS AMENDED TO READ AS FOLLOWS
40 [EFFECTIVE JULY 1, 2026]: Sec. 5. (a) This subsection does not
41 apply to tax revenue remitted by an operating agent operating a
42 riverboat in a historic hotel district. Excluding funds that are
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                                    15
1 appropriated in the biennial budget act from the state gaming fund to
2 the commission for purposes of administering this article, each month
3 the state comptroller shall distribute the tax revenue deposited in the
4 state gaming fund under this chapter to the following:
5(1) An amount equal to the following shall be set aside for
6revenue sharing under subsection (d):
7(A) Before July 1, 2021, the first thirty-three million dollars
8($33,000,000) of tax revenues collected under this chapter
9shall be set aside for revenue sharing under subsection (d).
10(B) After June 30, 2021, if the total adjusted gross receipts
11received by licensees from gambling games authorized under
12this article during the preceding state fiscal year is equal to or
13greater than the total adjusted gross receipts received by
14licensees from gambling games authorized under this article
15during the state fiscal year ending June 30, 2020, the first
16thirty-three million dollars ($33,000,000) of tax revenues
17collected under this chapter shall be set aside for revenue
18sharing under subsection (d).
19(C) After June 30, 2021, if the total adjusted gross receipts
20received by licensees from gambling games authorized under
21this article during the preceding state fiscal year is less than
22the total adjusted gross receipts received by licensees from
23gambling games authorized under this article during the state
24year ending June 30, 2020, an amount equal to the first
25thirty-three million dollars ($33,000,000) of tax revenues
26collected under this chapter multiplied by the result of:
27(i) the total adjusted gross receipts received by licensees
28from gambling games authorized under this article during
29the preceding state fiscal year; divided by
30(ii) the total adjusted gross receipts received by licensees
31from gambling games authorized under this article during
32the state fiscal year ending June 30, 2020;
33shall be set aside for revenue sharing under subsection (d).
34(2) Subject to subsection (c), twenty-five percent (25%) of the
35remaining tax revenue remitted by each licensed owner shall be
36paid:
37(A) to the city in which the riverboat is located or that is
38designated as the home dock of the riverboat from which the
39tax revenue was collected, in the case of:
40(i) a city described in IC 4-33-12-6(b)(1)(A);
41(ii) a city located in Lake County; or
42(iii) Terre Haute; or
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1(B) to the county that is designated as the home dock of the
2riverboat from which the tax revenue was collected, in the case
3of a riverboat that is not located in a city described in clause
4(A) or whose home dock is not in a city described in clause
5(A); or
6(C) in the case of the city of Fort Wayne or Allen County,
7to the treasurer of state to be paid in the manner set forth
8in IC 4-33-12-10(b) or according to the alternate
9percentage distribution arrangement described in
10IC 4-33-12-10(d), as applicable.
11(3) The remainder of the tax revenue remitted by each licensed
12owner shall be paid to the state general fund. In each state fiscal
13year, the state comptroller shall make the transfer required by this
14subdivision on or before the fifteenth day of the month based on
15revenue received during the preceding month for deposit in the
16state gaming fund. Specifically, the state comptroller may transfer
17the tax revenue received by the state in a month to the state
18general fund in the immediately following month according to this
19subdivision.
20    (b) This subsection applies only to tax revenue remitted by an
21 operating agent operating a riverboat in a historic hotel district after
22 June 30, 2019. Excluding funds that are appropriated in the biennial
23 budget act from the state gaming fund to the commission for purposes
24 of administering this article, each month the state comptroller shall
25 distribute the tax revenue remitted by the operating agent under this
26 chapter as follows:
27(1) For state fiscal years beginning after June 30, 2019, but
28ending before July 1, 2021, fifty-six and five-tenths percent
29(56.5%) shall be paid to the state general fund.
30(2) For state fiscal years beginning after June 30, 2021, fifty-six
31and five-tenths percent (56.5%) shall be paid as follows:
32(A) Sixty-six and four-tenths percent (66.4%) shall be paid to
33the state general fund.
34(B) Thirty-three and six-tenths percent (33.6%) shall be paid
35to the West Baden Springs historic hotel preservation and
36maintenance fund established by IC 36-7-11.5-11(b).
37However, if:
38(i) at any time the balance in that fund exceeds twenty-five
39million dollars ($25,000,000); or
40(ii) in any part of a state fiscal year in which the operating
41agent has received at least one hundred million dollars
42($100,000,000) of adjusted gross receipts;
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1the amount described in this clause shall be paid to the state
2general fund for the remainder of the state fiscal year.
3     (3) Forty-three and five-tenths percent (43.5%) shall be paid as
4     follows:
5(A) Twenty-two and four-tenths percent (22.4%) shall be paid
6as follows:
7(i) Fifty percent (50%) to the fiscal officer of the town of
8French Lick.
9(ii) Fifty percent (50%) to the fiscal officer of the town of
10West Baden Springs.
11(B) Fourteen and eight-tenths percent (14.8%) shall be paid to
12the county treasurer of Orange County for distribution among
13the school corporations in the county. The governing bodies
14for the school corporations in the county shall provide a
15formula for the distribution of the money received under this
16clause among the school corporations by joint resolution
17adopted by the governing body of each of the school
18corporations in the county. Money received by a school
19corporation under this clause must be used to improve the
20educational attainment of students enrolled in the school
21corporation receiving the money. Not later than the first
22regular meeting in the school year of a governing body of a
23school corporation receiving a distribution under this clause,
24the superintendent of the school corporation shall submit to
25the governing body a report describing the purposes for which
26the receipts under this clause were used and the improvements
27in educational attainment realized through the use of the
28money. The report is a public record.
29(C) Thirteen and one-tenth percent (13.1%) shall be paid to the
30county treasurer of Orange County.
31(D) Five and three-tenths percent (5.3%) shall be distributed
32quarterly to the county treasurer of Dubois County for
33appropriation by the county fiscal body after receiving a
34recommendation from the county executive. The county fiscal
35body for the receiving county shall provide for the distribution
36of the money received under this clause to one (1) or more
37taxing units (as defined in IC 6-1.1-1-21) in the county under
38a formula established by the county fiscal body after receiving
39a recommendation from the county executive.
40(E) Five and three-tenths percent (5.3%) shall be distributed
41quarterly to the county treasurer of Crawford County for
42appropriation by the county fiscal body after receiving a
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1recommendation from the county executive. The county fiscal
2body for the receiving county shall provide for the distribution
3of the money received under this clause to one (1) or more
4taxing units (as defined in IC 6-1.1-1-21) in the county under
5a formula established by the county fiscal body after receiving
6a recommendation from the county executive.
7(F) Six and thirty-five hundredths percent (6.35%) shall be
8paid to the fiscal officer of the town of Paoli.
9(G) Six and thirty-five hundredths percent (6.35%) shall be
10paid to the fiscal officer of the town of Orleans.
11(H) Twenty-six and four-tenths percent (26.4%) shall be paid
12to the Indiana economic development corporation established
13by IC 5-28-3-1 for transfer as follows:
14(i) Beginning after December 31, 2017, ten percent (10%)
15of the amount transferred under this clause in each calendar
16year shall be transferred to the South Central Indiana
17Regional Economic Development Corporation or a
18successor entity or partnership for economic development
19for the purpose of recruiting new business to Orange County
20as well as promoting the retention and expansion of existing
21businesses in Orange County.
22(ii) The remainder of the amount transferred under this
23clause in each calendar year shall be transferred to Radius
24Indiana or a successor regional entity or partnership for the
25development and implementation of a regional economic
26development strategy to assist the residents of Orange
27County and the counties contiguous to Orange County in
28improving their quality of life and to help promote
29successful and sustainable communities.
30To the extent possible, the Indiana economic development
31corporation shall provide for the transfer under item (i) to be
32made in four (4) equal installments. However, an amount
33sufficient to meet current obligations to retire or refinance
34indebtedness or leases for which tax revenues under this
35section were pledged before January 1, 2015, by the Orange
36County development commission shall be paid to the Orange
37County development commission before making distributions
38to the South Central Indiana Regional Economic Development
39Corporation and Radius Indiana or their successor entities or
40partnerships. The amount paid to the Orange County
41development commission shall proportionally reduce the
42amount payable to the South Central Indiana Regional
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                                    19
1Economic Development Corporation and Radius Indiana or
2their successor entities or partnerships.
3     (c) This subsection does not apply to tax revenue remitted by an
4 inland casino operating in Vigo County or a casino operating in the
5 city of Fort Wayne or Allen County. For each city and county
6 receiving money under subsection (a)(2), the state comptroller shall
7 determine the total amount of money paid by the state comptroller to
8 the city or county during the state fiscal year 2002. The amount
9 determined is the base year revenue for the city or county. The state
10 comptroller shall certify the base year revenue determined under this
11 subsection to the city or county. The total amount of money distributed
12 to a city or county under this section during a state fiscal year may not
13 exceed the entity's base year revenue. For each state fiscal year, the
14 state comptroller shall pay that part of the riverboat wagering taxes
15 that:
16(1) exceeds a particular city's or county's base year revenue; and
17(2) would otherwise be due to the city or county under this
18section;
19 to the state general fund instead of to the city or county.
20     (d) Except as provided in subsections (k) and (l), before August 15
21 of each year, the state comptroller shall distribute the wagering taxes
22 set aside for revenue sharing under subsection (a)(1) to the county
23 treasurer of each county that does not have a riverboat according to the
24 ratio that the county's population bears to the total population of the
25 counties that do not have a riverboat. Except as provided in subsection
26 (g), the county auditor shall distribute the money received by the
27 county under this subsection as follows:
28(1) To each city located in the county according to the ratio the
29city's population bears to the total population of the county.
30(2) To each town located in the county according to the ratio the
31town's population bears to the total population of the county.
32(3) After the distributions required in subdivisions (1) and (2) are
33made, the remainder shall be retained by the county.
34     (e) Money received by a city, town, or county under subsection (d)
35 or (g) may be used for any of the following purposes:
36(1) To reduce the property tax levy of the city, town, or county for
37a particular year (a property tax reduction under this subdivision
38does not reduce the maximum levy of the city, town, or county
39under IC 6-1.1-18.5).
40(2) For deposit in a special fund or allocation fund created under
41IC 8-22-3.5, IC 36-7-14, IC 36-7-14.5, IC 36-7-15.1, and
42IC 36-7-30 to provide funding for debt repayment.
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                                    20
1(3) To fund sewer and water projects, including storm water
2management projects.
3(4) For police and fire pensions.
4(5) To carry out any governmental purpose for which the money
5is appropriated by the fiscal body of the city, town, or county.
6Money used under this subdivision does not reduce the property
7tax levy of the city, town, or county for a particular year or reduce
8the maximum levy of the city, town, or county under
9IC 6-1.1-18.5.
10    (f) This subsection does not apply to an inland casino operating in
11 Vigo County or a casino operating in the city of Fort Wayne or
12 Allen County. Subject to IC 4-33-12-6(c), before July 15 of each
13 year, the state comptroller shall determine the total amount of money
14 distributed to an entity under IC 4-33-12-6 or IC 4-33-12-8 during the
15 preceding state fiscal year. If the state comptroller determines that the
16 total amount of money distributed to an entity under IC 4-33-12-6 or
17 IC 4-33-12-8 during the preceding state fiscal year was less than the
18 entity's base year revenue (as determined under IC 4-33-12-9), the state
19 comptroller shall make a supplemental distribution to the entity from
20 taxes collected under this chapter and deposited into the state general
21 fund. Except as provided in subsection (h), the amount of an entity's
22 supplemental distribution is equal to:
23(1) the entity's base year revenue (as determined under
24IC 4-33-12-9); minus
25(2) the sum of:
26(A) the total amount of money distributed to the entity and
27constructively received by the entity during the preceding state
28fiscal year under IC 4-33-12-6 or IC 4-33-12-8; plus
29(B) the amount of any admissions taxes deducted under
30IC 6-3.1-20-7.
31    (g) This subsection applies only to Marion County. The county
32 auditor shall distribute the money received by the county under
33 subsection (d) as follows:
34(1) To each city, other than the consolidated city, located in the
35county according to the ratio that the city's population bears to the
36total population of the county.
37(2) To each town located in the county according to the ratio that
38the town's population bears to the total population of the county.
39(3) After the distributions required in subdivisions (1) and (2) are
40made, the remainder shall be paid in equal amounts to the
41consolidated city and the county.
42    (h) This subsection does not apply to an inland casino operating in
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                                     21
1 Vigo County or a casino operating in the city of Fort Wayne or
2 Allen County. This subsection applies to a supplemental distribution
3 made after June 30, 2017. The maximum amount of money that may be
4 distributed under subsection (f) in a state fiscal year is equal to the
5 following:
6(1) Before July 1, 2021, forty-eight million dollars ($48,000,000).
7(2) After June 30, 2021, if the total adjusted gross receipts
8received by licensees from gambling games authorized under this
9article during the preceding state fiscal year is equal to or greater
10than the total adjusted gross receipts received by licensees from
11gambling games authorized under this article during the state
12fiscal year ending June 30, 2020, the maximum amount is
13forty-eight million dollars ($48,000,000).
14(3) After June 30, 2021, if the total adjusted gross receipts
15received by licensees from gambling games authorized under this
16article during the preceding state fiscal year is less than the total
17adjusted gross receipts received by licensees from gambling
18games authorized under this article during the state fiscal year
19ending June 30, 2020, the maximum amount is equal to the result
20of:
21(A) forty-eight million dollars ($48,000,000); multiplied by
22(B) the result of:
23(i) the total adjusted gross receipts received by licensees
24from gambling games authorized under this article during
25the preceding state fiscal year; divided by
26(ii) the total adjusted gross receipts received by licensees
27from gambling games authorized under this article during
28the state fiscal year ending June 30, 2020.
29 If the total amount determined under subsection (f) exceeds the
30 maximum amount determined under this subsection, the amount
31 distributed to an entity under subsection (f) must be reduced according
32 to the ratio that the amount distributed to the entity under IC 4-33-12-6
33 or IC 4-33-12-8 bears to the total amount distributed under
34 IC 4-33-12-6 and IC 4-33-12-8 to all entities receiving a supplemental
35 distribution.
36     (i) This subsection applies to a supplemental distribution, if any,
37 payable to Lake County, Hammond, Gary, or East Chicago under
38 subsections (f) and (h). Beginning in July 2016, the state comptroller
39 shall, after making any deductions from the supplemental distribution
40 required by IC 6-3.1-20-7, deduct from the remainder of the
41 supplemental distribution otherwise payable to the unit under this
42 section the lesser of:
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                                   22
1(1) the remaining amount of the supplemental distribution; or
2(2) the difference, if any, between:
3(A) three million five hundred thousand dollars ($3,500,000);
4minus
5(B) the amount of admissions taxes constructively received by
6the unit in the previous state fiscal year.
7 The state comptroller shall distribute the amounts deducted under this
8 subsection to the northwest Indiana redevelopment authority
9 established under IC 36-7.5-2-1 for deposit in the development
10 authority revenue fund established under IC 36-7.5-4-1.
11    (j) Money distributed to a political subdivision under subsection (b):
12(1) must be paid to the fiscal officer of the political subdivision
13and may be deposited in the political subdivision's general fund
14(in the case of a school corporation, the school corporation may
15deposit the money into either the education fund (IC 20-40-2) or
16the operations fund (IC 20-40-18)) or riverboat fund established
17under IC 36-1-8-9, or both;
18(2) may not be used to reduce the maximum levy under
19IC 6-1.1-18.5 of a county, city, or town or the maximum tax rate
20of a school corporation, but, except as provided in subsection
21(b)(3)(B), may be used at the discretion of the political
22subdivision to reduce the property tax levy of the county, city, or
23town for a particular year;
24(3) except as provided in subsection (b)(3)(B), may be used for
25any legal or corporate purpose of the political subdivision,
26including the pledge of money to bonds, leases, or other
27obligations under IC 5-1-14-4; and
28(4) is considered miscellaneous revenue.
29 Money distributed under subsection (b)(3)(B) must be used for the
30 purposes specified in subsection (b)(3)(B).
31    (k) After June 30, 2020, the amount of wagering taxes that would
32 otherwise be distributed to South Bend under subsection (d) shall be
33 deposited as being received from all riverboats whose supplemental
34 wagering tax, as calculated under IC 4-33-12-1.5(b), is over three and
35 five-tenths percent (3.5%). The amount deposited under this
36 subsection, in each riverboat's account, is proportionate to the
37 supplemental wagering tax received from that riverboat under
38 IC 4-33-12-1.5 in the month of July. The amount deposited under this
39 subsection must be distributed in the same manner as the supplemental
40 wagering tax collected under IC 4-33-12-1.5. This subsection expires
41 June 30, 2021.
42    (l) After June 30, 2021, the amount of wagering taxes that would
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                                23
1 otherwise be distributed to South Bend under subsection (d) shall be
2 withheld and deposited in the state general fund.
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                               24
                   COMMITTEE REPORT
Mr. President: The Senate Committee on Public Policy, to which
was referred Senate Bill No. 70, has had the same under consideration
and begs leave to report the same back to the Senate with the
recommendation that said bill be AMENDED as follows:
Page 5, line 13, after "from" insert "the city of Rising Sun and".
Page 6, line 16, delete "section, the" and insert "section, the
following apply:
  (1) The".
Page 6, between lines 20 and 21, begin a new line block indented
and insert:
  "(2) If, at the time of the transfer of ownership, the five
  hundred million dollars ($500,000,000) investment required
  under subsection (a)(2) has not been met, the person acquiring
  the owner's license shall, not later than ten (10) years from the
  date the relocation of gaming operations is approved by the
  commission under this section, 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.".
Page 6, line 23, after "section 26" insert "of this chapter submits
a proposal to relocate to a facility located in the city of Fort Wayne
or Allen County, the licensed owner must submit to the commission
a letter of support for the proposed relocation signed by the mayor
of the city of Rising Sun. The mayor's support under this
subsection is in addition to the support required under subsection
(b) or (c), as applicable.
(b) If the licensed owner described in section 26".
Page 6, line 30, delete "(b)" and insert "(c)".
Page 7, line 42, delete "three percent (3%)" and insert "three and
five-tenths percent (3.5%)".
Page 8, between lines 1 and 2, begin a new paragraph and insert:
"SECTION 9. IC 4-33-12-6, AS AMENDED BY P.L.104-2022,
SECTION 8, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2026]: Sec. 6. (a) The department shall place in the state
general fund the tax revenue collected under this chapter.
(b) Except as provided in subsection (c) and by sections 8, and 8.5,
and 10 of this chapter, the treasurer of state shall quarterly pay the
following amounts:
  (1) Except as provided in section 9(k) of this chapter, thirty-three
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                              25
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
(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.
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                              26
(c) If the commission approves the licensed owner's request for
a riverboat operated from Ohio County to move gaming operations
to the city of Fort Wayne or Allen County under IC 4-33-6-26, the
following apply:
  (1) An entity that receives distributions under this section
  attributable to the riverboat in Ohio County is not entitled to
  receive a distribution under this section after the distribution
  of supplemental wagering tax collected by the licensed owner
  during the last calendar quarter in which gaming operations
  are conducted at the riverboat in Ohio County.
  (2) A city or county that receives distributions under this
  section attributable to the riverboat in Ohio County is not
  entitled to receive a supplemental distribution under
  IC 4-33-13-5(f).
SECTION 10. IC 4-33-12-9, AS AMENDED BY P.L.144-2024,
SECTION 2, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2026]: Sec. 9. (a) This section applies only to tax revenue
distributed under section 6 or 8 of this chapter. Except as provided in
subsections (g) through (j), money paid to a unit of local government
under section 6 or 8 of this chapter:
  (1) must be paid to the fiscal officer of the unit and may be
  deposited in the unit's general fund or riverboat fund established
  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.
(b) Money paid by the treasurer of state to a county convention and
visitors bureau or promotion fund under section 6 of this chapter must
be:
  (1) deposited in:
      (A) the county convention and visitor promotion fund; or
      (B) the county's general fund if the county does not have a
      convention and visitor promotion fund; and
  (2) used only for the tourism promotion, advertising, and
  economic development activities of the county and community.
(c) Money received by the division of mental health and addiction
under section 6 or 8 of this chapter:
  (1) is annually appropriated to the division of mental health and
SB 70—LS 6385/DI 92
                               27
  addiction;
  (2) shall be distributed to the division of mental health and
  addiction at times during each state fiscal year determined by the
  budget agency; and
  (3) shall be used by the division of mental health and addiction
  for programs and facilities for the prevention and treatment of
  addictions to drugs, alcohol, and compulsive gambling, including
  the creation and maintenance of a toll free telephone line to
  provide the public with information about these addictions.
The division shall allocate at least twenty-five percent (25%) of the
money received to the prevention and treatment of compulsive
gambling.
(d) This subsection applies to the following entities receiving money
under section 6 or 8 of this chapter:
  (1) A city or county.
  (2) A county convention and visitors bureau or promotion fund
  for a county other than Lake County.
  (3) The state fair commission.
  (4) The division of mental health and addiction.
The treasurer of state shall determine the total amount of money paid
by the treasurer of state to an entity subject to this subsection during
the state fiscal year 2002. The amount determined under this subsection
is the base year revenue for each entity subject to this subsection. The
treasurer of state shall certify the base year revenue determined under
this subsection to each entity subject to this subsection. However,
after a riverboat operated in Ohio County moves gaming
operations to a casino in the city of Fort Wayne or Allen County
under IC 4-33-6-26, the treasurer of state may not include amounts
received by the state fair commission or the division of mental
health and addiction during the state fiscal year 2002 from the
riverboat operated in Ohio County when making the base year
revenue determinations for the state fair commission or the
division of mental health.
(e) This subsection applies to the following entities receiving money
under section 8 of this chapter:
  (1) A county convention and visitors bureau for Lake County.
  (2) The northern Indiana law enforcement training center.
The treasurer of state shall determine the total amount of money paid
by the treasurer of state to the entity described in subdivision (1) during
state fiscal year 2002. The amount determined under this subsection
multiplied by nine-tenths (0.9) is the base year revenue for the entity
described in subdivision (1). The amount determined under this
SB 70—LS 6385/DI 92
                                28
subsection multiplied by one-tenth (0.1) is the base year revenue for the
entity described in subdivision (2). The treasurer of state shall certify
the base year revenue determined under this subsection to each entity
subject to this subsection.
(f) The total amount of money distributed to an entity under section
6 or 8 of this chapter during a state fiscal year may not exceed the
entity's base year revenue as determined under subsection (d) or (e).
For purposes of this section, the treasurer of state shall treat any
amounts distributed under section 8 of this chapter to the northwest
Indiana regional development authority as amounts constructively
received by East Chicago, Gary, Hammond, and Lake County, as
appropriate. If the treasurer of state determines that the total amount of
money:
   (1) distributed to an entity; and
   (2) constructively received by an entity;
under section 6 or 8 of this chapter during a state fiscal year is less than
the entity's base year revenue, the treasurer of state shall make a
supplemental distribution to the entity under IC 4-33-13-5.
(g) The Dearborn County council may vote to direct the county
auditor of Dearborn County to make distributions as described in
subsection (h).
(h) If a majority of the Dearborn County council vote to direct the
county auditor of Dearborn County to make distributions under this
subsection, the county auditor of Dearborn County shall distribute
twenty-five percent (25%) of money received under section 6 of this
chapter to cities and towns in Dearborn County that have not received
money under section 6 of this chapter, as of January 1, 2017, and where
a riverboat is not located:
   (1) proportionately using a ratio of the population that each city
   and town bears to the total population of all cities and towns in
   Dearborn County where a riverboat is not located; and
   (2) to the fiscal officer of the city or town.
(i) A city or town that receives money as described in subsection
(h):
   (1) may not use the money to reduce the city's or town's maximum
   levy under IC 6-1.1-18.5;
   (2) may use the money to reduce the property tax levy of the city
   or town for a specific year; and
   (3) may use the money for any legal or corporate purpose of the
   city or town, including the pledge of money to bonds, leases, or
   other obligations under IC 5-1-14-4.
(j) Money distributed under subsection (h) is considered
SB 70—LS 6385/DI 92
                             29
miscellaneous revenue.
(k) The treasurer of state shall pay that part of the riverboat
admissions taxes that:
  (1) exceeds a particular entity's base year revenue; and
  (2) would otherwise be due to the entity under this section;
to the state general fund instead of to the entity.
SECTION 11. IC 4-33-12-10 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2026]: Sec. 10. (a) This section applies only
to tax revenue collected from a casino located in the city of Fort
Wayne or Allen County.
(b) Subject to subsection (d), in each of the first five (5) state
fiscal years gaming operations begin at a casino located in the city
of Fort Wayne or Allen County, the treasurer of state shall pay the
following amounts from taxes collected during the preceding
calendar quarter from the casino:
  (1) Sixty percent (60%) shall be distributed among the county
  and each city and town located in Allen County according to
  the ratio that the county's, city's, or town's population bears
  to the total population of the county.
  (2) Forty percent (40%) shall be transferred to the fiscal
  officer of the board established under section 11(c) of this
  chapter for deposit in the Allen County-greater Fort Wayne
  community recovery fund established under section 11(g) of
  this chapter.
(c) Money paid to a county, a city, or a town under this section:
  (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 town, 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) Beginning after the first calendar quarter of the sixth state
fiscal year after a casino begins gaming operations at a casino
located in the city of Fort Wayne or Allen County, the treasurer of
state shall pay the respective percentages of amounts from taxes
collected during the preceding calendar quarter from the casino as
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                             30
described in subsection (b), unless the executive of the city of Fort
Wayne and the board of county commissioners in Allen County
agree to an alternate percentage distribution arrangement. The
executive of the city of Fort Wayne and the board of county
commissioners in Allen County shall certify a copy of any alternate
percentage distribution arrangement to the treasurer of state, the
state comptroller, and the budget committee.
SECTION 12. IC 4-33-12-11 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2026]: Sec. 11. (a) As used in this section,
"board" means the board established under subsection (c).
(b) As used in this section, "fund" means the Allen
County-greater Fort Wayne community recovery fund established
under subsection (g).
(c) Not later than ninety (90) days after the date that the
commission approves the licensed owner's request to move gaming
operations to the city of Fort Wayne or Allen County under
IC 4-33-6-26, a board must be established for the purpose of
making collaborative decisions to improve mental health and
combat homelessness, addiction, and other challenges using money
in the fund.
(d) The members of the board are appointed as follows:
  (1) One (1) appointment by the county commissioners of Allen
  County.
  (2) One (1) appointment by the county council of Allen
  County.
  (3) One (1) appointment by the mayor of the city of Fort
  Wayne
  (4) One (1) appointment by the city council of the city of Fort
  Wayne.
(e) The members appointed under subsection (d) serve a term
of one (1) year.
(f) The board shall identify one (1) member of the board to serve
as the fiscal officer.
(g) The board shall establish the Allen County-greater Fort
Wayne community recovery fund that consists of wagering tax
revenue and supplemental wagering tax revenue deposited in the
fund under section 10 of this chapter. The board shall use money
in the fund for:
  (1) improving mental health;
  (2) combating homelessness and addiction; and
  (3) facing other challenges;
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                             31
within local communities. The fund shall be administered by the
board.
   (h) Not later than forty-five (45) days after establishment of the
board, the board shall memorialize the establishment of the board
by entering into a memorandum of understanding signed by the
executive of each community with appointment power for the
board acknowledging the purposes of the board.
   (i) The board shall submit the memorandum of understanding
to the budget committee, the legislative council (in an electronic
format under IC 5-14-6), and the state comptroller.".
   Page 9, line 5, reset in roman "or".
   Page 9, line 6, strike "or".
   Page 9, delete line 7.
   Page 9, line 12, delete "(A)." and insert "(A); or
    (C) in the case of the city of Fort Wayne or Allen County,
    to the treasurer of state to be paid in the manner set forth
    in IC 4-33-12-10(b) or according to the alternate
    percentage distribution arrangement described in
    IC 4-33-12-10(d), as applicable.".
   Page 13, line 14, delete "Before" and insert "Subject to
IC 4-33-12-6(c), before".
   Renumber all SECTIONS consecutively.
and when so amended that said bill do pass and be reassigned to the
Senate Committee on Appropriations.
   (Reference is to SB 70 as introduced.)
                                          ALTING, Chairperson
Committee Vote: Yeas 8, Nays 0.
SB 70—LS 6385/DI 92