| IN | HB1290 | Engross
50% | Earned income tax credit. Recouples the state earned income tax credit qualifications with the federal earned income tax credit qualifications under the Internal Revenue Code as in effect January 1, 2023. Increases the state earned income tax credit ...
[Detail][Text][Discuss] | 2023-03-27
To Senate Tax and Fiscal Policy Committee |
| IN | HB1116 | Engross
50% | Various elections matters. Defines "election worker" and makes it a Level 6 felony to take certain actions: (1) for the purpose of influencing an election worker; (2) to obstruct or interfere with an election worker; or (3) that injure an election wo...
[Detail][Text][Discuss] | 2023-03-20
To Senate Tax and Fiscal Policy Committee |
| IN | SB0259 | Intro
25% | Sales tax exemption for feminine hygiene products. Provides a sales tax exemption for feminine hygiene products.
[Detail][Text][Discuss] | 2023-02-21
To Senate Tax and Fiscal Policy Committee |
| IN | SB0461 | Intro
25% | Short term rentals. Permits a unit to charge a $25 annual short term rental inspection fee.
[Detail][Text][Discuss] | 2023-02-14
To Senate Tax and Fiscal Policy Committee |
| IN | SB0398 | Intro
25% | School property taxes. Requires a county auditor to distribute a portion of revenue received from a school corporation's operations fund property tax levy to each: (1) charter school in which students who receive not more than 50% virtual instruction...
[Detail][Text][Discuss] | 2023-02-14
To Senate Tax and Fiscal Policy Committee |
| IN | SB0220 | Intro
25% | Compensation for the taking of a business. Provides that if a city or town (municipality) condemns property, a person operating a business on the property may be compensated for business losses resulting from the condemnation. Provides that a municip...
[Detail][Text][Discuss] | 2023-02-09
To Senate Tax and Fiscal Policy Committee |
| IN | SB0081 | Intro
25% | Community intellectual and developmental disability centers. Provides that if the county executive of a county authorizes the furnishing of financial assistance to a community intellectual and developmental disability center (CIDD), the county fiscal...
[Detail][Text][Discuss] | 2023-01-30
To Senate Tax and Fiscal Policy Committee |
| IN | SB0306 | Intro
25% | Homestead property tax liability cap. Provides a credit against an individual's homestead property tax liability equal to the amount by which the property tax liability increases by more than 10% from the prior year. Requires the county auditor to ap...
[Detail][Text][Discuss] | 2023-01-24
To Senate Tax and Fiscal Policy Committee |
| IN | SB0478 | Intro
25% | Historic rehabilitation tax credit. Allows a taxpayer to claim a historic rehabilitation tax credit equal to 25% or 30% of the qualified expenditures incurred in the restoration and preservation of a qualified historic structure, depending on the typ...
[Detail][Text][Discuss] | 2023-01-19
To Senate Tax and Fiscal Policy Committee |
| IN | SB0381 | Intro
25% | 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] | 2023-01-19
To Senate Tax and Fiscal Policy Committee |
| IN | SB0411 | Intro
25% | Commercial property assessed clean energy program. Authorizes counties, cities, and towns (local units) to adopt a commercial property assessed clean energy program (PACE program) as a financing mechanism to allow commercial property owners to obtain...
[Detail][Text][Discuss] | 2023-01-19
To Senate Tax and Fiscal Policy Committee |
| IN | SB0483 | Intro
25% | New markets tax credit. Establishes the Indiana new markets tax credit (credit) for certain qualified equity investments. Provides that the total amount of the credit over the seven year credit allowance period is equal to: (1) 42%, multiplied by; (2...
[Detail][Text][Discuss] | 2023-01-19
To Senate Tax and Fiscal Policy Committee |
| IN | SB0393 | Intro
25% | Graduate retention incentives. Provides for an exemption from the adjusted gross income tax for up to five years for an individual who graduates from a public or private four year college or university if the individual accepts a full-time position o...
[Detail][Text][Discuss] | 2023-01-19
To Senate Tax and Fiscal Policy Committee |
| IN | SB0397 | Intro
25% | Innovation development districts. Provides that before the state purchases more than 100 acres of land for economic development purposes, the state must give notice to the executive of each local unit in which the land is located. Provides that a sch...
[Detail][Text][Discuss] | 2023-01-19
To Senate Tax and Fiscal Policy Committee |
| IN | SB0454 | Intro
25% | Eligibility for senior property tax deduction. Increases the adjusted gross income threshold for an individual at least 65 years of age to obtain a deduction from the assessed value of the individual's real property from $30,000 to $44,000. Increases...
[Detail][Text][Discuss] | 2023-01-19
To Senate Tax and Fiscal Policy Committee |
| IN | SB0355 | Intro
25% | Property tax matters. Repeals the property tax deduction for a surviving spouse of a WWI veteran. Makes certain changes to the qualification requirements and amounts for the deduction for individuals who are at least 65 years of age and the additiona...
[Detail][Text][Discuss] | 2023-01-17
To Senate Tax and Fiscal Policy Committee |
| IN | SB0090 | Intro
25% | Property tax freeze for seniors. Freezes the property tax liability on a homestead of an individual who is at least 65 years of age and has maintained a qualified interest in the homestead for at least 10 years. Provides that a taxing unit may recove...
[Detail][Text][Discuss] | 2023-01-17
To Senate Tax and Fiscal Policy Committee |
| IN | SB0230 | Intro
25% | Sales tax exemption for adult diapers. Provides that the sale of adult diapers is exempt from the state gross retail tax.
[Detail][Text][Discuss] | 2023-01-17
To Senate Tax and Fiscal Policy Committee |
| IN | SB0319 | Intro
25% | Dependent child exemptions. Provides that a fetus is considered a dependent child for purposes of the dependent child state adjusted gross income exemptions.
[Detail][Text][Discuss] | 2023-01-12
To Senate Tax and Fiscal Policy Committee |
| IN | SB0359 | Intro
25% | Tax matters. Provides a credit against an individual's homestead property tax liability equal to the amount by which the property tax liability increases by more than 10% from the prior year. Requires the county auditor to apply the credit against an...
[Detail][Text][Discuss] | 2023-01-12
To Senate Tax and Fiscal Policy Committee |
| IN | SB0304 | Intro
25% | Exemption for certain cemetery property. Makes various changes to a provision granting a property tax exemption to cemetery owners.
[Detail][Text][Discuss] | 2023-01-12
To Senate Tax and Fiscal Policy Committee |
| IN | SB0281 | Intro
25% | Business personal property tax exemption. Increases the acquisition cost threshold for the business personal property tax exemption from $80,000 to $250,000.
[Detail][Text][Discuss] | 2023-01-11
To Senate Tax and Fiscal Policy Committee |
| IN | SB0289 | Intro
25% | Review of distribution of federal pandemic funds. Provides that each state agency directly receiving federal: (1) pandemic relief funds; (2) economic stimulus funds; or (3) loan funds; shall use a portion of the funds allocated to engage an independe...
[Detail][Text][Discuss] | 2023-01-11
To Senate Tax and Fiscal Policy Committee |
| IN | SB0032 | Intro
25% | Employee misclassification. Requires the department of state revenue, the state department of labor, the worker's compensation board of Indiana, and the department of workforce development to report before November 1 of each year for three years, beg...
[Detail][Text][Discuss] | 2023-01-11
To Senate Tax and Fiscal Policy Committee |
| IN | SB0257 | Intro
25% | Income tax credit for K-12 education contributions. Provides a 50% state tax credit for contributions made to a public school foundation for taxable years beginning after December 31, 2023, and before January 1, 2026. Provides that the amount allowab...
[Detail][Text][Discuss] | 2023-01-11
To Senate Tax and Fiscal Policy Committee |
| IN | SB0255 | Intro
25% | Child and dependent care tax credit. Provides a refundable child and dependent care tax credit to taxpayers whose adjusted gross income for the taxable year is not more than 250% of the federal poverty level. Provides that the credit is equal to the ...
[Detail][Text][Discuss] | 2023-01-11
To Senate Tax and Fiscal Policy Committee |
| IN | SB0261 | Intro
25% | Economic development districts. Creates a procedure to establish a community infrastructure improvement district (district). Specifies that the procedure added by the bill allowing for the establishment of a district does not authorize the unit to es...
[Detail][Text][Discuss] | 2023-01-11
To Senate Tax and Fiscal Policy Committee |
| IN | SB0238 | Intro
25% | Child and dependent care tax credit. Provides a refundable child and dependent care tax credit to taxpayers whose adjusted gross income for the taxable year is not more than 250% of the federal poverty level. Provides that the credit is equal to the ...
[Detail][Text][Discuss] | 2023-01-10
To Senate Tax and Fiscal Policy Committee |
| IN | SB0189 | Intro
25% | Assessed value growth cap. Limits the annual increase in the gross assessed value of real property for property tax purposes to the lesser of 5% or the percentage change in the Consumer Price Index for all Urban Consumers. Provides that the limit doe...
[Detail][Text][Discuss] | 2023-01-10
To Senate Tax and Fiscal Policy Committee |
| IN | SB0222 | Intro
25% | Nonprofit sales tax exemption. Provides that concession sales by a volunteer group at periodic community or athletic not-for-profit events are included under the sales tax exemption for certain nonprofit organizations, regardless of whether the volun...
[Detail][Text][Discuss] | 2023-01-10
To Senate Tax and Fiscal Policy Committee |
| IN | SB0232 | Intro
25% | Deduction for unreimbursed education expenditures. Adds students who attend public schools for purposes of eligibility for the unreimbursed education expenditure tax deduction. Provides that the amount of the deduction is the lesser of: (1) $1,000 mu...
[Detail][Text][Discuss] | 2023-01-10
To Senate Tax and Fiscal Policy Committee |
| IN | SB0086 | Intro
25% | Tobacco products tax. Provides that a tax is imposed on the distribution of cigars at a rate of 24% of the wholesale price of a cigar for cigars having a wholesale price not exceeding $3. Provides that a tax is imposed on the distribution of cigars a...
[Detail][Text][Discuss] | 2023-01-09
To Senate Tax and Fiscal Policy Committee |
| IN | SB0150 | Intro
25% | Tax credit for teachers' classroom supplies. Increases the maximum amount of the income tax credit for an individual employed as a teacher for amounts expended for classroom supplies from $100 to $1,500 per taxable year.
[Detail][Text][Discuss] | 2023-01-09
To Senate Tax and Fiscal Policy Committee |
| IN | SB0045 | Intro
25% | Elimination of annual adjustments to assessed values. Eliminates the annual adjustments (or "trending") to assessed values of certain real property for assessment dates beginning after December 31, 2023. Retains the provisions in current law that req...
[Detail][Text][Discuss] | 2023-01-09
To Senate Tax and Fiscal Policy Committee |
