Ind. Code ch. 4-29.5-10

in effect

Ind. Code § 4-29.5-10-1 Taxation

Sec. 1. Tax Parity. Nothing in this Compact shall be deemed to authorize the State to impose any tax, fee, charge, or assessment upon the Band or any Band gaming operation or Gaming Facility except for the reimbursement of expenses expressly authorized pursuant to this Compact. To the extent that the Band is required under federal law, however, to withhold federal income tax from the gaming winnings of non-tribal patrons, the Band agrees to withhold State individual income tax from gaming winnings of non-tribal patrons in the amounts set forth in applicable Indiana law. The Band shall maintain as enacted Band law Band taxes on retail sales, food and beverage service, and hotel occupancy, which taxes shall be in an amount that is equal to or greater than any corresponding State and local taxes which would be applicable to the Band's Class III gaming operation if it were not located on the South Bend Site. The Band shall remit amounts withheld for State individual income tax together with Indiana Department of Revenue Form WH-1 to the Indiana Department of Revenue. The Band shall also annually submit in accordance with due date under Indiana law Indiana Department of Revenue Form WH-3 to the Indiana Department of Revenue in order to reconcile the total amounts remitted and submitted on Form WH-1 and the details of the amounts withheld per individual. As added by P.L.171-2021, SEC.1.

Ind. Code § 4-29.5-10-2 Minority and women-owned businesses

Sec. 2. Minority and Women-Owned Businesses. The Band agrees that it shall make a good faith effort to utilize certified minority and women-owned businesses in an amount that is consistent with the most recent disparity study conducted by the Indiana Gaming Commission under IC 4-33-14-5(b) and IC 4-35-11-6(b). As added by P.L.171-2021, SEC.1.

Ind. Code § 4-29.5-10-3 Child support withholdings

Sec. 3. Child Support Withholdings. If the Band is required to file Form W-2G or a substantially equivalent form with the United States Internal Revenue Service for a person who is a resident of the State and has been identified through information supplied to the Band by the Child Support Bureau of the Department of Child Services established by IC 31-25-3-1 (the "Bureau") as delinquent in child support, before payment of cash winnings to the person, the Band: (1) May deduct and retain an administrative fee in the amount of the lesser of: (a) three percent (3%) of the amount of delinquent child support withheld under subdivision 2(a); or (b) one hundred dollars ($100); and (2) Shall (a) withhold the amount of delinquent child support owed from the cash winnings; (b) transmit to the Bureau: (i) the amount withheld for delinquent child support; and (ii) identifying information, including the full name, address, and Social Security Number of the obligor and the child support case identifier, the date and amount of the payment, and the name and location of the Band and the South Bend Site; and (c) issue the obligor a receipt in a form prescribed by the Bureau with the total amount withheld for delinquent child support and the administrative fee. The Bureau shall as soon as practicable provide information to the Band concerning persons who are delinquent in child support. As added by P.L.171-2021, SEC.1.

Ind. Code § 4-29.5-10-4 Emergency plan

Sec. 4. Emergency Plan. The Band shall within thirty (30) days of the Effective Date submit to the State an emergency operation plan as defined in Section 2.05 of the Pokagon Band Health and Safety Act (an emergency response plan as defined in 68 IAC 8-2). The Band shall within sixty (60) days of the end of each Payment Period notify the State whether there have been any amendments to its emergency operation plan and, if so, provide a copy of the amended plan to the State. This requirement is intended to facilitate cooperation between the State and the Band regarding their mutual interest and responsibility to ensure public safety and coordinate their efforts in the event of a public emergency response at a Gaming Facility. The Band's emergency operation plan shall comply with the minimum standards and requirements set forth in 68 IAC 8-2. This provision shall not be construed as requiring compliance with the procedural requirements of 68 IAC 8-2 and shall not be construed as subjecting the Band to State jurisdiction. As added by P.L.171-2021, SEC.1.

Ind. Code § 4-29.5-10-5 Political donations

Sec. 5. Political donations. Any Band elected official, any entity controlled or owned by the Band that operates a Gaming Facility, or any officer of such entity may not make a contribution (as defined in IC 3-5-2.1-27) to a candidate or a committee during the following periods: (1) the duration of this Compact; and (2) the three (3) years following the final expiration or termination of this Compact. The following definitions apply for purposes of this subsection. A "candidate" means a candidate for a state office, a candidate for a legislative office, or a candidate for a local office. A "committee" means a candidate's committee, a regular party committee, a committee organized by a legislative caucus of the house of the general assembly, or a committee organized by a legislative caucus of the senate of the general assembly. As added by P.L.171-2021, SEC.1. Amended by P.L.186-2025, SEC.34.

Ind. Code § 4-29.5-10-6 Voluntary exclusion program

Sec. 6. Voluntary Exclusion Program. The Band shall make all reasonable attempts to cease all direct marketing efforts to a person participating in the voluntary exclusion program established under IC 4-33-4-3 and to eject such person found within the Gaming Facility. The Band also shall make all reasonable efforts to avoid cashing the check or extending credit of any person at the Gaming Facility who is participating in the voluntary exclusion program. The Indiana Gaming Commission shall provide the Band with information necessary to ensure compliance with this subsection. The Band agrees to strictly maintain the confidentiality of participants in the program consistent with the standards under applicable Indiana law. As added by P.L.171-2021, SEC.1.

Ind. Code § 4-29.5-10-7 Indiana gaming commission exclusion list

Sec. 7. IGC Exclusion List. The Band shall eject or exclude a person from its Gaming Facility authorized under this Compact if that person is placed on the Indiana Gaming Commission's Exclusion List pursuant to IC 4-33-4-7. The Indiana Gaming Commission shall as soon as practicable provide the Band with information necessary to ensure compliance with this subsection. The Band shall as soon as practicable provide to the State a list of any persons ejected or excluded from any Band facility where Class III gaming is authorized pursuant to Band law. As added by P.L.171-2021, SEC.1.

Ind. Code § 4-29.5-10-8 Alcohol

Sec. 8. Notwithstanding IC 7.1-5-5-7, the Band, upon approval by the Indiana Alcohol and Tobacco Commission, may provide alcohol to its guests at less than cost or without charge at an event at its Gaming Facility in conformity with IC 7.1-3-17.5-6. As added by P.L.171-2021, SEC.1.

Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/4Fetched: 10/17/2026