IN SB0274 | 2021 | Regular Session


Spectrum: Partisan Bill (Democrat 1-0)
Status: Introduced on January 11 2021 - 25% progression, died in committee
Action: 2021-01-11 - First reading: referred to Committee on Tax and Fiscal Policy
Pending: Senate Tax and Fiscal Policy Committee
Text: Latest bill text (Introduced) [PDF]


Small business tax matters. Provides for a payment program for qualifying taxpayers with unpaid sales and use taxes. Defines "qualifying taxpayer" as a retail merchant with less than $5,000,000 in taxable retail sales in 2019. Provides that a qualifying retail merchant can enter into a payment program agreement with the department of state revenue that covers sales and use taxes incurred between December 1, 2020, and April 30, 2021. Specifies the eligible amount of tax liability. Provides that federal Paycheck Protection Program loans that are subsequently forgiven are not subject to Indiana adjusted gross income tax.

Tracking Information

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Small business tax matters.



2021-01-11SenateFirst reading: referred to Committee on Tax and Fiscal Policy
2021-01-11SenateAuthored by Senator Melton

Indiana State Sources

Bill Comments