Indiana Senate Bill 243

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Completed Legislative Action
Sponsorship: Partisan Bill (Republican 7)
Status: Passed on March 5 2026 - 100% progression
Action: 2026-03-05 - Public Law 128
Text: Latest bill text (Enrolled) [PDF]

Various tax matters. Amends and adds state income tax statutes to conform with certain provisions enacted in Public Law 119-21 (H.R. 1) (commonly known as One Big Beautiful Bill Act of 2025). Specifies rounding provisions for cash transactions with regard to the penny phaseout. Amends state income tax withholding provisions for gambling winnings. Amends the definition of "contribution" for purpose of the state income tax credit for contributions to an ABLE account. Amends provisions regarding computation of specified research or experimental expenditures. Authorizes the department of state revenue (department) to mail documents electronically through its online tax system. Allows taxpayers to request to receive all documents from the department through the department's online tax system. Makes changes to certain tax warrant procedures. Extends the deadline for filing revenue agent report (RAR) adjustments from 180 days to one year from the Internal Revenue Service's finalization of the federal adjustments. Amends the statute of limitations for issuing assessments and refunds based on an RAR to one year. Adds certain sales tax enforcement provisions regarding motor vehicles, cargo trailers, aircraft, and watercraft. Amends provisions regarding confidentiality of tax information. Makes various changes to the cigarette tax chapter, the petroleum severance tax chapter, and the alcoholic beverage excise tax chapters. Specifies the liability of responsible persons for trust fund taxes. Defines the term "responsible person" with regard to trust fund taxes. Specifies application of the Indiana adoption tax credit. Revises provisions in the pass through entity tax regrading credit for taxes paid to another state. Amends provisions in the tax amnesty program. Specifies the determination of estimated tax penalties. Makes amending changes to the aircraft license excise tax.

Various tax matters.

Sen. Travis Holdman [R]	Sen. Scott Baldwin [R]	Sen. Linda Rogers [R]	Sen. Dan Dernulc [R]
Sen. Ronnie Alting [R]	Rep. Jeffrey Thompson [R]	Rep. Craig Snow [R]

2026-02-25 - Senate - Senate - Senate concurred with House amendments (Y: 47 N: 0 NV: 2 Abs: 1) [PASS]
2026-02-23 - House - House - Third reading (Y: 77 N: 19 NV: 0 Abs: 4) [PASS]
2026-02-19 - House - House - Amendment #2 (DeLaney) failed (Y: 31 N: 63 NV: 2 Abs: 4) [FAIL]
2026-02-19 - House - House - Amendment #3 (DeLaney) failed (Y: 35 N: 58 NV: 3 Abs: 4) [FAIL]
2026-02-19 - House - House - Amendment #1 (Hamilton) failed (Y: 38 N: 56 NV: 2 Abs: 4) [FAIL]
2026-01-28 - Senate - Senate - Third reading (Y: 47 N: 1 NV: 0 Abs: 1) [PASS]
2026-01-26 - Senate - Senate - Amendment #6 (Young M) failed (Y: 11 N: 32 NV: 1 Abs: 5) [FAIL]
2026-01-26 - Senate - Senate - Amendment #4 (Young M) failed (Y: 20 N: 24 NV: 0 Abs: 5) [FAIL]

Date	Chamber	Action
2026-03-05	Senate	Public Law 128
2026-03-05	Senate	Signed by the Governor
2026-02-27	Senate	Signed by the President of the Senate
2026-02-27	House	Signed by the Speaker
2026-02-27	Senate	Signed by the President Pro Tempore
2026-02-25	Senate	Senate concurred with House amendments; Roll Call 285: yeas 47, nays 0
2026-02-24	Senate	Motion to concur filed
2026-02-24	House	Returned to the Senate with amendments
2026-02-23	House	Third reading: passed; Roll Call 310: yeas 78, nays 18
2026-02-19	House	Second reading: amended, ordered engrossed
2026-02-19	House	Amendment #2 (DeLaney) failed; Roll Call 289: yeas 31, nays 63
2026-02-19	House	Amendment #3 (DeLaney) failed; Roll Call 288: yeas 35, nays 58
2026-02-19	House	Amendment #1 (Hamilton) failed; Roll Call 287: yeas 38, nays 56
2026-02-19	House	Amendment #7 (Thompson) prevailed; voice vote
2026-02-19	House	Amendment #5 (Thompson) prevailed; voice vote
2026-02-17	House	Committee report: amend do pass, adopted
2026-02-02	House	First reading: referred to Committee on Ways and Means
2026-01-29	Senate	Referred to the House
2026-01-28	Senate	Senator Alting added as coauthor
2026-01-28	Senate	Cosponsor: Representative Snow
2026-01-28	Senate	House sponsor: Representative Thompson
2026-01-28	Senate	Third reading: passed; Roll Call 122: yeas 47, nays 1
2026-01-26	Senate	Senator Rogers added as third author
2026-01-26	Senate	Second reading: ordered engrossed
2026-01-26	Senate	Amendment #2 (Yoder) failed; voice vote
2026-01-26	Senate	Amendment #6 (Young M) failed; Roll Call 67: yeas 11, nays 32
2026-01-26	Senate	Amendment #5 (Young M) failed; voice vote
2026-01-26	Senate	Amendment #4 (Young M) failed; Roll Call 66: yeas 20, nays 24
2026-01-20	Senate	Committee report: amend do pass, adopted
2026-01-15	Senate	Senator Dernulc added as coauthor
2026-01-15	Senate	Senator Baldwin added as second author
2026-01-12	Senate	First reading: referred to Committee on Tax and Fiscal Policy
2026-01-12	Senate	Authored by Senator Holdman

Type	Source
Summary	https://iga.in.gov/legislative/2026/bills/senate/243/details
Text	https://iga.in.gov/pdf-documents/124/2026/senate/bills/SB0243/SB0243.01.INTR.pdf
Text	https://iga.in.gov/pdf-documents/124/2026/senate/bills/SB0243/SB0243.02.COMS.pdf
Text	https://iga.in.gov/pdf-documents/124/2026/senate/bills/SB0243/SB0243.03.COMH.pdf
Text	https://iga.in.gov/pdf-documents/124/2026/senate/bills/SB0243/SB0243.04.ENGH.pdf
Text	https://iga.in.gov/pdf-documents/124/2026/senate/bills/SB0243/SB0243.05.ENRH.pdf
Amendment	https://iga.in.gov/pdf-documents/124/2026/senate/bills/SB0243/committee-amendments/drafts/AM024307.pdf
Amendment	https://iga.in.gov/pdf-documents/124/2026/senate/bills/SB0243/committee-amendments/drafts/AM024306.pdf
Amendment	https://iga.in.gov/pdf-documents/124/2026/senate/bills/SB0243/committee-amendments/drafts/AM024304.pdf
Amendment	https://iga.in.gov/pdf-documents/124/2026/senate/bills/SB0243/committee-amendments/amendments/SB0243.01.INTR.AMS07.pdf
Amendment	https://iga.in.gov/pdf-documents/124/2026/senate/bills/SB0243/committee-amendments/amendments/SB0243.01.INTR.AMS06.pdf
Amendment	https://iga.in.gov/pdf-documents/124/2026/senate/bills/SB0243/committee-amendments/amendments/SB0243.01.INTR.AMS04.pdf
Amendment	https://iga.in.gov/pdf-documents/124/2026/senate/bills/SB0243/amendments/SB0243.02.COMS.AMS001.pdf
Amendment	https://iga.in.gov/pdf-documents/124/2026/senate/bills/SB0243/amendments/SB0243.02.COMS.AMS006.pdf
Amendment	https://iga.in.gov/pdf-documents/124/2026/senate/bills/SB0243/amendments/SB0243.02.COMS.AMS005.pdf
Amendment	https://iga.in.gov/pdf-documents/124/2026/senate/bills/SB0243/amendments/SB0243.02.COMS.AMS004.pdf
Amendment	https://iga.in.gov/pdf-documents/124/2026/senate/bills/SB0243/amendments/SB0243.02.COMS.AMS003.pdf
Amendment	https://iga.in.gov/pdf-documents/124/2026/senate/bills/SB0243/amendments/SB0243.02.COMS.AMS002.pdf
Amendment	https://iga.in.gov/pdf-documents/124/2026/senate/bills/SB0243/committee-amendments/drafts/AM024313.pdf
Amendment	https://iga.in.gov/pdf-documents/124/2026/senate/bills/SB0243/committee-amendments/drafts/AM024309.pdf
Amendment	https://iga.in.gov/pdf-documents/124/2026/senate/bills/SB0243/committee-amendments/drafts/AM024308.pdf
Amendment	https://iga.in.gov/pdf-documents/124/2026/senate/bills/SB0243/committee-amendments/amendments/SB0243.02.COMS.AMH13.pdf
Amendment	https://iga.in.gov/pdf-documents/124/2026/senate/bills/SB0243/committee-amendments/amendments/SB0243.02.COMS.AMH09.pdf
Amendment	https://iga.in.gov/pdf-documents/124/2026/senate/bills/SB0243/committee-amendments/amendments/SB0243.02.COMS.AMH08.pdf
Amendment	https://iga.in.gov/pdf-documents/124/2026/senate/bills/SB0243/amendments/SB0243.03.COMH.AMH007.pdf
Amendment	https://iga.in.gov/pdf-documents/124/2026/senate/bills/SB0243/amendments/SB0243.03.COMH.AMH006.pdf
Amendment	https://iga.in.gov/pdf-documents/124/2026/senate/bills/SB0243/amendments/SB0243.03.COMH.AMH005.pdf
Amendment	https://iga.in.gov/pdf-documents/124/2026/senate/bills/SB0243/amendments/SB0243.03.COMH.AMH004.pdf
Amendment	https://iga.in.gov/pdf-documents/124/2026/senate/bills/SB0243/amendments/SB0243.03.COMH.AMH003.pdf
Amendment	https://iga.in.gov/pdf-documents/124/2026/senate/bills/SB0243/amendments/SB0243.03.COMH.AMH002.pdf
Amendment	https://iga.in.gov/pdf-documents/124/2026/senate/bills/SB0243/amendments/SB0243.03.COMH.AMH001.pdf
Supplement	https://iga.in.gov/pdf-documents/124/2026/senate/bills/SB0243/fiscal-notes/SB0243.01.INTR.FN001.pdf
Supplement	https://iga.in.gov/pdf-documents/124/2026/senate/bills/SB0243/votesheets/SB0243.01.INTR.08.pdf
Supplement	https://iga.in.gov/pdf-documents/124/2026/senate/bills/SB0243/committee-reports/SB0243.01.INTR.CRS001.pdf
Supplement	https://iga.in.gov/pdf-documents/124/2026/senate/bills/SB0243/fiscal-notes/SB0243.02.COMS.FN001.pdf
Supplement	https://iga.in.gov/pdf-documents/124/2026/senate/bills/SB0243/fiscal-notes/SB0243.02.COMS.FN002.pdf
Supplement	https://iga.in.gov/pdf-documents/124/2026/senate/bills/SB0243/fiscal-notes/SB0243.02.COMS.FN003.pdf
Supplement	https://iga.in.gov/pdf-documents/124/2026/senate/bills/SB0243/votesheets/SB0243.02.COMS.02.pdf
Supplement	https://iga.in.gov/pdf-documents/124/2026/senate/bills/SB0243/committee-reports/SB0243.02.COMS.CRH001.pdf
Supplement	https://iga.in.gov/pdf-documents/124/2026/senate/bills/SB0243/fiscal-notes/SB0243.03.COMH.FN001.pdf
Supplement	https://iga.in.gov/pdf-documents/124/2026/senate/bills/SB0243/fiscal-notes/SB0243.04.ENGH.FN001.pdf
Supplement	https://iga.in.gov/pdf-documents/124/2026/senate/bills/SB0243/fiscal-notes/SB0243.04.ENGH.FN002.pdf
Supplement	https://iga.in.gov/pdf-documents/124/2026/senate/bills/SB0243/fiscal-notes/SB0243.05.ENRH.FN001.pdf
Roll Call	https://iga.in.gov/pdf-documents/124/2026/senate/bills/SB0243/rollcalls/SB0243.66_S.pdf
Roll Call	https://iga.in.gov/pdf-documents/124/2026/senate/bills/SB0243/rollcalls/SB0243.67_S.pdf
Roll Call	https://iga.in.gov/pdf-documents/124/2026/senate/bills/SB0243/rollcalls/SB0243.122_S.pdf
Roll Call	https://iga.in.gov/pdf-documents/124/2026/senate/bills/SB0243/rollcalls/SB0243.287_H.pdf
Roll Call	https://iga.in.gov/pdf-documents/124/2026/senate/bills/SB0243/rollcalls/SB0243.288_H.pdf
Roll Call	https://iga.in.gov/pdf-documents/124/2026/senate/bills/SB0243/rollcalls/SB0243.289_H.pdf
Roll Call	https://iga.in.gov/pdf-documents/124/2026/senate/bills/SB0243/rollcalls/SB0243.310_H.pdf
Roll Call	https://iga.in.gov/pdf-documents/124/2026/senate/bills/SB0243/rollcalls/SB0243.285_S.pdf