Current through P.L. 171-2024
Section 36-1-3-11.2 - Fee waiver for occupational or professional license(a) This section applies to a license for which a unit imposed a fee before July 1, 2017.(b) As used in this section, "license" means any license, permit, registration, endorsement, or certificate required by a unit for:(1) an individual to practice or a business to engage one (1) or more individuals to practice an occupation or profession in an area over which the unit has jurisdiction; or(2) an individual or business to use in an area over which the unit has jurisdiction, a name, or other designation that is associated with an occupation or a profession.(c) After June 30, 2017, a unit shall waive fees and taxes related to the initial issuance and reinstatement, including tests, inspections, and other activities that are a condition of the initial issuance or reinstatement of a license, of an occupational or professional license if:(1) the combined adjusted gross income (as defined in Section 62 of the Internal Revenue Code) of: (A) the applicant and the applicant's spouse; and(B) any other individuals living together with the applicant at one (1) residence as a domestic unit with mutual economic dependency; for the calendar year preceding the year in which an application to issue, renew, or reinstate is made did not exceed one hundred twenty percent (120%) of the federal poverty level;
(2) the applicant, at the time of submitting an application for the initial issuance or reinstatement of a license, is enrolled in a state or federal public assistance program;(3) the applicant is a veteran (as defined in IC 10-17-15-3) or the spouse of a veteran; or(4) the applicant is a member of the armed forces of the United States (as defined in IC 5-9-4-3) or national guard (as defined in IC 5-9-4-4) on active duty or the spouse of the member.(d) After June 30, 2017, a unit shall waive fifty percent (50%) of the fees and taxes related to the initial issuance and reinstatement, including tests, inspections, and other activities that are a condition of the initial issuance or reinstatement of a license, of an occupational or professional license if the combined adjusted gross income (as defined in Section 62 of the Internal Revenue Code) of: (1) the applicant and the applicant's spouse; and(2) any other individuals living together with the applicant at one (1) residence as a domestic unit with mutual economic dependency; for the calendar year preceding the year in which an application to issue, renew, or reinstate is made equaled or exceeded one hundred twenty percent (120%) of the federal poverty level and did not exceed one hundred eighty-five percent (185%) of the federal poverty level.
Added by P.L. 223-2017,SEC. 1, eff. 7/1/2017.