# Indiana HB 1143: Local option income taxes.

Indiana HB 1143, Local option income taxes., is a Second Regular Session 124th General Assembly (2026) House bill sponsored by Michael Karickhoff (Republican); status failed, last action 2026-01-05 (First reading: referred to Committee on Ways and Means) (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/IN-HB1143-2026
- As of: 2026-11-01
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Indiana HB 1143
- State: Indiana
- Session: Second Regular Session 124th General Assembly (2026)
- Title: Local option income taxes.
- Status: failed
- Chamber: House
- Introduced: 2026-01-05
- Last action: 2026-01-05, First reading: referred to Committee on Ways and Means
- Sponsor: Michael Karickhoff (Republican)
- Cosponsors: 0
- Subjects: ways and means
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

Provides that an individual who resides in a county with a local income tax and has a principal place of employment or business in a different county shall also pay a local income tax in the county where the individual maintains the principal place of employment. Provides that the local income tax rate in effect for a local taxpayer in the county where the local taxpayer maintains the local taxpayer's principal place of business or employment is one fourth of the sum of the local income tax rates imposed on the adjusted gross income of local taxpayers who reside in the county where the local taxpayer maintains the local taxpayer's principal place of business or employment. Provides that a local taxpayer is entitled to a credit against the tax imposed by a county in the county where the local taxpayer resides equal to the amount of the tax paid in the county where the local taxpayer has a principal place of business or employment.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Michael Karickhoff (Republican), House

## Actions (2)

- 2026-01-05: First reading: referred to Committee on Ways and Means (House)
- 2026-01-05: Authored by Representative Karickhoff (House)

## Bill text

- Introduced House Bill (H): [PDF](https://api.iga.in.gov/2026/bills/HB1143/versions/HB1143.01.INTR?format=pdf)

## Related bills

- HB 1277: Health and human services matters. (signed)
- HB 1266: Department of education and education matters. (signed)
- HB 1210: Department of local government finance. (signed)
- HB 1249: Various criminal law matters. (signed)
- HB 1200: Bureau of motor vehicles. (signed)
- HB 1115: Homeowners association governance. (signed)

## Sources
- [Introduced House Bill (H) (PDF)](https://api.iga.in.gov/2026/bills/HB1143/versions/HB1143.01.INTR?format=pdf)

## Related
- [HB 1277: Health and human services matters.](https://policyrisk.com/state-bill/IN-HB1277-2026)
- [HB 1266: Department of education and education matters.](https://policyrisk.com/state-bill/IN-HB1266-2026)
- [HB 1210: Department of local government finance.](https://policyrisk.com/state-bill/IN-HB1210-2026)
- [HB 1249: Various criminal law matters.](https://policyrisk.com/state-bill/IN-HB1249-2026)
- [HB 1200: Bureau of motor vehicles.](https://policyrisk.com/state-bill/IN-HB1200-2026)
- [HB 1115: Homeowners association governance.](https://policyrisk.com/state-bill/IN-HB1115-2026)
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Source: PRIA, https://policyrisk.com/state-bill/IN-HB1143-2026 (as of 2026-11-01).