Heath R VanNatter R

Revises the education and experience requirements for licensure as a certified public accountant. Repeals language allowing various substitutions for licensure requirements.

Requirements for incentive recipient employers. Specifies additional conditions pertaining to the use of secret ballot elections in unionization efforts and employee personal contact information that an employer must comply with to be eligible to receive a tax credit, tax deduction, grant, loan, or loan guarantee (job creation incentive) from the Indiana economic development corporation (IEDC). Requires the IEDC to enter …

Maximum practical parenting time. Requires a court in certain circumstances to make decisions to promote continuity of relationship by both parents with the child through maximum practical parenting time with each parent. Provides that the ability of the parties to encourage the sharing of love, affection, and contact between the child and the other party is a permissible factor to …

Veterans property tax deduction. Eliminates the assessed value cap that applies to the property tax deduction for a veteran who: (1) has a total disability; or (2) is at least 62 years of age and has at least a 10% disability.

Licensure of certified public accountants. Provides that an individual is eligible to take the examination for licensure as a certified public accountant if the individual has at least a baccalaureate degree with a concentration in accounting or equivalent as determined by the board to be appropriate.

Homestead property tax freeze. Freezes an individual's property tax liability attributable to the individual's homestead based on the date on which the individual acquired an ownership interest in the homestead.

Freezes an individual's property tax liability attributable to the individual's homestead based on the date on which the individual acquired an ownership interest in the homestead.

Requires a court in certain circumstances to make decisions to promote continuity of relationship by both parents with the child through maximum practical parenting time with each parent. Provides that the ability of the parties to encourage the sharing of love, affection, and contact between the child and the other party is a permissible factor to consider in weighing the …