republic-os/legislation/us/states/in/2024/sb-33.md

---
type: "Bill"
title: "Distributions of public safety income tax revenue."
description: "Defines\"courtroom costs\". Provides that a county fiscal body may adopt an ordinance to impose a tax rate for: (1) in the case of a tax rate adopted before January 1, 2024, county staff expenses of the state judicial system in the county; or (2) in the case of a tax rate adopted after December 31, 2023, courtroom costs of the state judicial system in the county. Provides that the revenue shall be used by the county: (1) in the case of the tax rate adopted before January 1, 2024, only for paying for county staff expenses of the state judicial system in the county; and (2) in the case of a tax rate adopted after December 31, 2023, only for paying the courtroom costs of the state judicial system in the county. Provides that the local income tax revenue spent by each county may not comprise more than 50% of the county's total operational staffing expenses related to the courtroom costs of the state judicial system in any given year. Provides that a township fire department, volunteer fire department, fire protection territory, or fire protection district may apply to the county adopting body for a distribution of local income tax revenue that is allocated to public safety purposes. Requires the county adopting body to review certain submitted applications at a public hearing."
jurisdiction: "us/states/in"
legislature: "Indiana General Assembly"
session: "2024"
identifier: "SB 33"
citation: "Indiana SB 33 (2024)"
classification: ["bill"]
subjects: ["COURTS; Generally", "HOMELAND SECURITY; Fire and Public Safety Training and Certification", "TAXES; Local Income Taxes"]
status: "enacted"
primary_sponsors: ["Dan Dernulc", "Harold Slager", "Rick Niemeyer"]
version_count: 5
action_count: 25
vote_count: 3
first_action: "2024-01-08"
last_action: "2024-03-13"
source: "openstates"
source_identifier: "ocd-bill/6b9641b8-7327-48fe-b6fc-e215207def6d"
source_url: "https://api.iga.in.gov/2024/bills/sb0033"
source_hash: "ceb93b301cafbd1585a6cfecdff6dfba73bdb214fd1b78b957cf81fae19ac0aa"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-in"]
---

# Indiana SB 33 (2024) — Distributions of public safety income tax revenue.

Defines"courtroom costs". Provides that a county fiscal body may adopt an ordinance to impose a tax rate for: (1) in the case of a tax rate adopted before January 1, 2024, county staff expenses of the state judicial system in the county; or (2) in the case of a tax rate adopted after December 31, 2023, courtroom costs of the state judicial system in the county. Provides that the revenue shall be used by the county: (1) in the case of the tax rate adopted before January 1, 2024, only for paying for county staff expenses of the state judicial system in the county; and (2) in the case of a tax rate adopted after December 31, 2023, only for paying the courtroom costs of the state judicial system in the county. Provides that the local income tax revenue spent by each county may not comprise more than 50% of the county's total operational staffing expenses related to the courtroom costs of the state judicial system in any given year. Provides that a township fire department, volunteer fire department, fire protection territory, or fire protection district may apply to the county adopting body for a distribution of local income tax revenue that is allocated to public safety purposes. Requires the county adopting body to review certain submitted applications at a public hearing.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Engrossed Senate Bill (S)** (committee substitute) — [source](https://iga.in.gov/pdf-documents/123/2024/senate/bills/SB0033/SB0033.06.ENGH.pdf)
2. **Enrolled Senate Bill (S)** (committee substitute) — [source](https://iga.in.gov/pdf-documents/123/2024/senate/bills/SB0033/SB0033.07.ENRH.pdf)
3. **Introduced Senate Bill (S)** (committee substitute) — [source](https://iga.in.gov/pdf-documents/123/2024/senate/bills/SB0033/SB0033.01.INTR.pdf)
4. **Senate Bill (H)** (committee substitute) — [source](https://iga.in.gov/pdf-documents/123/2024/senate/bills/SB0033/SB0033.05.COMH.pdf)
5. **Senate Bill (S)** (committee substitute) — [source](https://iga.in.gov/pdf-documents/123/2024/senate/bills/SB0033/SB0033.02.COMS.pdf)

## Votes

- SB 33 - Niemeyer - 3rd Reading — **48–0** (pass) · upper
- SB 33 - Slager - 3rd Reading — **93–0** (pass) · lower
- SB 33 - Niemeyer — **48–0** (pass) · upper

## Sponsors

- Dan Dernulc — primary (person)
- Harold Slager — primary (person)
- Rick Niemeyer — primary (person)
- Julie Olthoff — cosponsor (person)
- Lonnie Randolph — coauthor (person)
- Mike Aylesworth — cosponsor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2024-01-08** Authored by Senator Niemeyer
- **2024-01-08** First reading: referred to Committee on Tax and Fiscal Policy `reading-1, referral-committee`
- **2024-01-30** Committee report: amend do pass, adopted `committee-passage`
- **2024-02-01** Senator Randolph added as coauthor
- **2024-02-01** Amendment #2 (Holdman) prevailed; voice vote `amendment-passage`
- **2024-02-01** Second reading: amended, ordered engrossed `reading-2`
- **2024-02-05** Cosponsors: Representatives Olthoff and Aylesworth
- **2024-02-05** Pursuant to Senate Rule 35 (c); technical correction committee report adopted
- **2024-02-05** Third reading: passed; Roll Call 99: yeas 48, nays 0 `passage, reading-3, reading-3`
- **2024-02-05** House sponsor: Representative Slager
- **2024-02-05** Senator Dernulc added as second author
- **2024-02-06** Referred to the House `referral`
- **2024-02-12** First reading: referred to Committee on Ways and Means `reading-1, referral-committee`
- **2024-02-22** Committee report: amend do pass, adopted `committee-passage`
- **2024-02-26** Amendment #1 (Thompson) prevailed; voice vote `amendment-passage`
- **2024-02-26** Second reading: amended, ordered engrossed `reading-2`
- **2024-02-27** Third reading: passed; Roll Call 216: yeas 93, nays 0 `passage, reading-3, reading-3`
- **2024-02-28** Returned to the Senate with amendments `receipt`
- **2024-03-04** Motion to concur filed `filing`
- **2024-03-04** Senate concurred in House amendments; Roll Call 266: yeas 48, nays 0
- **2024-03-07** Signed by the President Pro Tempore `passage`
- **2024-03-13** Signed by the Governor `executive-signature`
- **2024-03-12** Signed by the President of the Senate `passage`
- **2024-03-11** Signed by the Speaker `passage`
- **2024-03-13** Public Law 101 `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/6b9641b8-7327-48fe-b6fc-e215207def6d`. Confidence: reported (aggregated from official Indiana legislature records).