| IN | SB0443 | Engross
Sine Die | Business personal property tax. Increases the acquisition cost threshold for the business personal property tax exemption from $80,000 to $100,000.
[Detail][Text][Discuss] | 2025-03-13
To House Ways and Means Committee |
| IN | SB0292 | Engross
Sine Die | Short line railroad tax credit. Allows a taxpayer to claim a credit against state income tax liability for certain qualified railroad expenditures and qualified new rail infrastructure expenditures. Specifies the amount of the credit. Limits the tota...
[Detail][Text][Discuss] | 2025-03-13
To House Ways and Means Committee |
| IN | SB0346 | Engross
Sine Die | Rural business growth. Establishes a state tax credit (credit) for certain capital investments made in rural funds. Establishes procedures for a rural fund to apply to the Indiana economic development corporation (IEDC) for certification of a capital...
[Detail][Text][Discuss] | 2025-03-13
To House Ways and Means Committee |
| IN | SB0497 | Engross
Sine Die | Tax credit for newborn children. Establishes a tax credit for newborn children, which an eligible taxpayer may claim only in the first taxable year in which a particular newborn child is eligible for the exemption allowed under specified provisions o...
[Detail][Text][Discuss] | 2025-03-03
To House Ways and Means Committee |
| IN | SB0290 | Engross
Sine Die | Local taxes in certain municipalities. Requires the department of local government finance to increase the maximum permissible property tax levy for certain qualifying municipalities for property taxes first due and payable in 2025 to include all deb...
[Detail][Text][Discuss] | 2025-03-03
To House Ways and Means Committee |
| IN | SB0252 | Engross
Sine Die | Boone County innkeeper's tax. Authorizes Boone County to impose its innkeeper's tax at a rate of 8% under the uniform innkeeper's tax statute (instead of 5% under current law) and provides that the increase to the tax rate expires January 1, 2047.
[Detail][Text][Discuss] | 2025-03-03
To House Ways and Means Committee |
| IN | SB0316 | Engross
Sine Die | Investment partnership tax. Provides certain sourcing rules for the adjusted gross income of an investment partnership. Defines "investment partnership".
[Detail][Text][Discuss] | 2025-03-03
To House Ways and Means Committee |
| IN | SB0452 | Engross
Sine Die | Tax incentive review. Amends provisions that apply to the legislative services agency's periodic tax incentives review and analysis.
[Detail][Text][Discuss] | 2025-03-03
To House Ways and Means Committee |
| IN | SB0104 | Engross
Sine Die | Residential tax increment financing. Provides, in the case of an allocation provision adopted after June 30, 2025, for a residential housing development program, that the redevelopment commission (commission) shall annually transfer at least 5% of th...
[Detail][Text][Discuss] | 2025-03-03
To House Ways and Means Committee |
| IN | SB0518 | Engross
Sine Die | School property taxes. Provides that all school corporations that adopt a resolution for a property tax levy for a controlled project or a school safety referendum tax levy after May 10, 2025, must share revenue received from the levy with certain ch...
[Detail][Text][Discuss] | 2025-03-03
To House Ways and Means Committee |
| IN | SB0254 | Engross
Sine Die | Biofuel tax credits. Provides tax credits for: (1) the sale of higher ethanol blend; and (2) the: (A) sale of blended biodiesel or renewable diesel; and (B) blending of biodiesel or renewable diesel. Specifies the amount of the tax credit for higher ...
[Detail][Text][Discuss] | 2025-03-03
To House Ways and Means Committee |
| IN | SB0304 | Engross
Sine Die | Food and beverage taxes. Authorizes the city of Marion and the city of Richmond respectively to impose a food and beverage tax of not more than 1% of the gross retail income received from a taxable transaction. Allows the fiscal body of the town of S...
[Detail][Text][Discuss] | 2025-03-03
To House Ways and Means Committee |
| IN | HB1408 | Intro
Sine Die | Regional innovation development. Provides that a regional development authority (RDA) (rather than the Indiana economic development corporation) may designate territory within a county, city, or town as a regional innovation development and manufactu...
[Detail][Text][Discuss] | 2025-02-03
To House Ways and Means Committee |
| IN | HB1598 | Intro
Sine Die | Assessment of community land trust property. Provides for the true tax value of land and improvements in a community land trust for purposes of property tax assessment.
[Detail][Text][Discuss] | 2025-01-28
To House Ways and Means Committee |
| IN | HB1166 | Intro
Sine Die | Appropriation for psilocybin research. Makes an appropriation from the state general fund to the therapeutic psilocybin research fund.
[Detail][Text][Discuss] | 2025-01-28
To House Ways and Means Committee |
| IN | HB1656 | Intro
Sine Die | Property tax freeze for persons 65 and older. Freezes the property tax liability on a homestead of an individual who is at least 65 years of age.
[Detail][Text][Discuss] | 2025-01-27
To House Ways and Means Committee |
| IN | HB1123 | Intro
Sine Die | Funding for programs to assist victims of crime. Appropriates money to the Indiana criminal justice institute for the institute to disburse to entities eligible to receive victim assistance grants under the federal Victims of Crime Act for the provis...
[Detail][Text][Discuss] | 2025-01-27
To House Ways and Means Committee |
| IN | HB1597 | Intro
Sine Die | Tax credit for safe gun storage expenses. Provides that a taxpayer is entitled to a credit against the taxpayer's state income tax liability in a taxable year equal to the lesser of: (1) 20% multiplied by the safe gun storage expenses incurred by the...
[Detail][Text][Discuss] | 2025-01-27
To House Ways and Means Committee |
| IN | HB1651 | Intro
Sine Die | Elimination of state individual income tax. Eliminates the state individual adjusted gross income tax by reducing the rate to 0%. Provides that in calculating the local income tax (LIT), which is imposed based on a local taxpayer's state adjusted gro...
[Detail][Text][Discuss] | 2025-01-27
To House Ways and Means Committee |
| IN | HB1219 | Intro
Sine Die | Taxation of grain processing equipment. Provides an assessed value deduction for eligible grain processing equipment equal to 100% of the assessed value for assessment dates beginning in 2026. However, limits the deduction to 10 consecutive years in ...
[Detail][Text][Discuss] | 2025-01-27
To House Ways and Means Committee |
| IN | HB1191 | Intro
Sine Die | Retiring farmers tax credit. Provides an adjusted gross income tax credit for retired farmers who sell or lease farmland or sell livestock to a qualified beginning farmer. Defines "qualified beginning farmer" and "farmland" for purposes of the credit...
[Detail][Text][Discuss] | 2025-01-27
To House Ways and Means Committee |
| IN | HB1229 | Intro
Sine Die | Local government finance. Abolishes the assessment of tangible property after December 31, 2025, and the imposition of property taxes after December 31, 2026. Provides that a political subdivision may not issue any new bonds, notes, or warrants, or e...
[Detail][Text][Discuss] | 2025-01-27
To House Ways and Means Committee |
| IN | HB1101 | Intro
Sine Die | Tax deduction and credit for persons 65 or older. Increases, for purposes of the deduction for persons 65 or older: (1) the adjusted gross income threshold for an individual from $30,000 to $40,000; (2) the combined adjusted gross income threshold fo...
[Detail][Text][Discuss] | 2025-01-27
To House Ways and Means Committee |
| IN | HB1042 | Intro
Sine Die | Sales tax exemption for certain hygiene products. Provides sales tax exemptions for feminine hygiene products and adult diapers.
[Detail][Text][Discuss] | 2025-01-27
To House Ways and Means Committee |
| IN | HB1612 | Intro
Sine Die | Rural business growth. Establishes a state tax credit (credit) for certain capital investments made in rural funds. Establishes procedures for a rural fund to apply to the Indiana economic development corporation (IEDC) for certification of a capital...
[Detail][Text][Discuss] | 2025-01-27
To House Ways and Means Committee |
| IN | HB1588 | Intro
Sine Die | Long term care savings accounts. Establishes the primary care access revolving fund (fund) for the purpose of making loans to primary care medical practices in Indiana. Specifies the purposes for which money in the fund may be loaned. Provides that t...
[Detail][Text][Discuss] | 2025-01-21
To House Ways and Means Committee |
| IN | HB1524 | Intro
Sine Die | Tax credit for contributions to qualified nonprofits. Provides a state tax credit (credit) for contributions made to a qualified nonprofit organization for taxable years beginning after December 31, 2025. Provides that the amount allowable as a credi...
[Detail][Text][Discuss] | 2025-01-21
To House Ways and Means Committee |
| IN | HB1683 | Intro
Sine Die | Certified technology parks. Increases the maximum amount of an additional annual deposit amount for a Level 2 certified technology park to: (1) $500,000; or (2) $500,000 multiplied by the number of redevelopment commissions that have entered into a w...
[Detail][Text][Discuss] | 2025-01-21
To House Ways and Means Committee |
| IN | HB1544 | Intro
Sine Die | Tax credit for public school foundation. Provides a 25% state tax credit for contributions made to a public school foundation for taxable years beginning after December 31, 2025, and before January 1, 2028. Provides that the amount allowable as a cre...
[Detail][Text][Discuss] | 2025-01-21
To House Ways and Means Committee |
| IN | HB1564 | Intro
Sine Die | Income tax credits. Provides that an individual who has federal adjusted gross income but no federal income tax liability in a taxable year is entitled to a 100% credit against the individual's state and local income tax liability.
[Detail][Text][Discuss] | 2025-01-21
To House Ways and Means Committee |
| IN | HB1565 | Intro
Sine Die | Social service provider tax credit. Allows a qualified taxpayer to claim a credit against the taxpayer's state tax liability for designated contributions to qualified nonprofit organizations that provide: (1) comprehensive case management services fo...
[Detail][Text][Discuss] | 2025-01-21
To House Ways and Means Committee |
| IN | HB1437 | Intro
Sine Die | Township maximum property tax levy. Provides that a township may increase its maximum property tax levy if the township: (1) has a population of more than 10,000; or (2) experiences population growth of at least 4,000 during a 10 year period. Prescri...
[Detail][Text][Discuss] | 2025-01-21
To House Ways and Means Committee |
| IN | HB1550 | Intro
Sine Die | Personal exemptions. Increases the personal exemption to $1,500 in the definition of "adjusted gross income" for a taxpayer, or, in the case of a joint return, for each spouse. Increases the exemption for dependents to $1,500. Increases the exemption...
[Detail][Text][Discuss] | 2025-01-21
To House Ways and Means Committee |
| IN | HB1596 | Intro
Sine Die | Richmond food and beverage tax. Authorizes the city of Richmond to impose a food and beverage tax.
[Detail][Text][Discuss] | 2025-01-21
To House Ways and Means Committee |
| IN | HB1469 | Intro
Sine Die | Local income tax supplemental distributions. Changes the local income tax threshold percentages of a county trust account for purposes of determining whether a county shall receive a supplemental distribution.
[Detail][Text][Discuss] | 2025-01-21
To House Ways and Means Committee |
| IN | HB1646 | Intro
Sine Die | Local option sales taxes. Allows counties, cities, and towns to adopt a local sales tax applicable to tangible personal property delivered (not by common carrier) within the geographic boundaries of the political subdivision. Provides that the local ...
[Detail][Text][Discuss] | 2025-01-21
To House Ways and Means Committee |
| IN | HB1688 | Intro
Sine Die | Sales tax on recreational vehicles. Repeals provisions added in the 2020 session in HB 1059 that provide that for certain transactions involving a cargo trailer or recreational vehicle, the state gross retail tax rate is the rate of the nonreciprocal...
[Detail][Text][Discuss] | 2025-01-21
To House Ways and Means Committee |
| IN | HB1576 | Intro
Sine Die | Small town opportunity initiative. Adds provisions concerning the awarding of redevelopment tax credits by the Indiana economic development corporation (IEDC) for projects located in counties, cities, and towns that meet specified population and proj...
[Detail][Text][Discuss] | 2025-01-21
To House Ways and Means Committee |
| IN | HB1446 | Intro
Sine Die | Sales tax exemption for utility service. Provides a sales tax exemption for the sale or furnishing of the following services or commodities by a power subsidiary or a person engaged as a public utility to a person for commercial or domestic consumpti...
[Detail][Text][Discuss] | 2025-01-21
To House Ways and Means Committee |
| IN | HB1685 | Intro
Sine Die | Tax credit for teacher professional development. Provides a tax credit against the state adjusted gross income tax liability of a teacher for amounts expended for professional development.
[Detail][Text][Discuss] | 2025-01-21
To House Ways and Means Committee |
| IN | HB1667 | Intro
Sine Die | Living organ donors employers tax credit. Establishes a nonrefundable state tax credit for taxpayers that provide paid organ donation leave for employees.
[Detail][Text][Discuss] | 2025-01-21
To House Ways and Means Committee |
| IN | HB1658 | Intro
Sine Die | Residential property assessment. Eliminates elections for the office of county assessor and township assessor after 2026 and phases out the offices of county assessor and township assessor as the terms of those elected to the offices expire. Transfer...
[Detail][Text][Discuss] | 2025-01-21
To House Ways and Means Committee |
| IN | HB1538 | Intro
Sine Die | Nonprofit tax form simplification. Allows the department of state revenue to allow exempt organizations to issue a blanket sales tax exemption certificate to cover exempt purchases from multiple vendors. Provides that a blanket exemption allows a tax...
[Detail][Text][Discuss] | 2025-01-21
To House Ways and Means Committee |
| IN | HB1584 | Intro
Sine Die | Child care tax credits. Provides a child and dependent care refundable tax credit against an individual's Indiana adjusted gross income tax for employment related child and dependent care expenses based on the taxpayer's Indiana adjusted gross income...
[Detail][Text][Discuss] | 2025-01-21
To House Ways and Means Committee |
| IN | HB1603 | Intro
Sine Die | Credit for automobile loan interest expenses. Provides a nonrefundable state income tax credit to an individual for interest paid on an outstanding loan or lease agreement for a personal motor vehicle during a taxable year.
[Detail][Text][Discuss] | 2025-01-21
To House Ways and Means Committee |
| IN | HB1675 | Intro
Sine Die | Appropriation to community mental health centers. Appropriates $3,000,000 from the state general fund to the division of mental health and addiction to award grants to community mental health centers in low income areas to hire mental health professi...
[Detail][Text][Discuss] | 2025-01-21
To House Ways and Means Committee |
| IN | HB1215 | Intro
Sine Die | LaGrange County innkeeper's tax. Authorizes LaGrange County to increase the county's innkeeper's tax rate from 5% to not more than 8% under the uniform innkeeper's tax statute.
[Detail][Text][Discuss] | 2025-01-21
To House Ways and Means Committee |
| IN | HB1018 | Intro
Sine Die | Old home repair tax credit. Allows a credit against a qualified taxpayer's state tax liability in an amount equal to: (1) 20% of the qualified expenditures that a taxpayer makes for the preservation or rehabilitation of the taxpayer's residence; or (...
[Detail][Text][Discuss] | 2025-01-21
To House Ways and Means Committee |
| IN | HB1092 | Intro
Sine Die | Funding for public safety training. Appropriates $2,000,000 from the state general fund to the department of homeland security (department) to be used by the department for the purpose of providing mental health and wellness training for: (1) law enf...
[Detail][Text][Discuss] | 2025-01-21
To House Ways and Means Committee |
| IN | HB1511 | Intro
Sine Die | Riverfront economic development tax area. Allows the legislative body of a city or a county without a consolidated city to adopt a resolution establishing a riverfront economic development tax area (tax area). Sets forth requirements for the location...
[Detail][Text][Discuss] | 2025-01-21
To House Ways and Means Committee |
