The following expenditures that would otherwise be subject to this chapter shall be excluded from all computations and determinations related to a state spending cap:

1. (1) Expenditures derived from money deposited in the state general fund and the counter-cyclical revenue and economic stabilization fund from any of the following:

   1. (A) Gifts.
   2. (B) Federal funds.
   3. (C) Dedicated funds.
   4. (D) Intergovernmental transfers.
   5. (E) Damage awards.
   6. (F) Property sales.

2. (2) Expenditures for any of the following:

   1. (A) Transfers of money among the state general fund and the counter-cyclical revenue and economic stabilization fund.
   2. (B) Reserve fund deposits.
   3. (C) Refunds of intergovernmental transfers.
   4. (D) Payment of judgments against the state and settlement payments made to avoid a judgment against the state, other than a judgment or settlement payment for failure to pay a contractual obligation or a personnel expenditure.
   5. (E) Distributions or allocations of state tax revenues to a unit of local government under IC 36-7-13 , IC 36-7-26 , IC 36-7-27 , IC 36-7-31 , or IC 36-7-31.3 .
   6. (F) Motor vehicle excise tax replacement payments that are derived from amounts transferred to the state general fund from the lottery surplus fund.
   7. (G) Distributions of state tax revenues collected under IC 7.1 that are payable to cities and towns.

As added by P.L.192-2002(ss), SEC.4. Amended by P.L.146-2008, SEC.12; P.L.108-2019, SEC.55.