IndianaHB 1149Second Regular Session 124th General Assembly (2026)House

Pre-kindergarten care SGO tax credit.

Sponsored By: Dave Heine (Republican)

Failed

Summary

Establishes an early childhood scholarship tax credit for contributions made to a scholarship granting organization that conducts a program to provide scholarships for children who attend a qualified early child care provider. Provides that the amount of the credit is equal to 50% of the amount of the contribution. Limits the total amount of tax credits awarded in a state fiscal year to not more than $100,000,000. Requires the department of education (department) to certify early childhood scholarship granting organizations that meet certain criteria. Requires qualified early childhood scholarship granting organizations to enter into an agreement with the department. Specifies conditions that must be included in the agreement. Provides that a school corporation that operates an early childhood education program may not limit consideration for participation in the program solely to those residing within the school district.

ways and means

Personalized for You

How does this bill affect your finances?

Personalize government policy and PRIA will tell you what this bill means for your household, plus every other piece of legislation we track. PRIA reads each provision against your financial profile to show you exactly what matters to your wallet.

Bill Overview

No Economic Impacts Identified for this Bill

Sponsors & Cosponsors

Sponsor

  • Dave Heine

    Republican • House

Cosponsors

  • Ben Smaltz

    Republican • House

  • Julie McGuire

    Republican • House

  • Timothy O'Brien

    Republican • House

Roll Call Votes

No roll call votes available for this bill.

Actions Timeline

  1. Representative Smaltz added as coauthor

    1/12/2026House
  2. Representative Heaton removed as coauthor

    1/12/2026House
  3. Authored by Representative Heine

    1/5/2026House
  4. First reading: referred to Committee on Ways and Means

    1/5/2026House
  5. Coauthored by Representatives McGuire, O'Brien, Heaton

    1/5/2026House

Bill Text

  • Introduced House Bill (H)

Related Bills

Back to State Legislation