# Indiana HB 1149: Pre-kindergarten care SGO tax credit.

Indiana HB 1149, Pre-kindergarten care SGO tax credit., is a Second Regular Session 124th General Assembly (2026) House bill sponsored by Dave Heine (Republican); status failed, last action 2026-01-12 (Representative Smaltz added as coauthor) (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/IN-HB1149-2026
- 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 1149
- State: Indiana
- Session: Second Regular Session 124th General Assembly (2026)
- Title: Pre-kindergarten care SGO tax credit.
- Status: failed
- Chamber: House
- Introduced: 2026-01-05
- Last action: 2026-01-12, Representative Smaltz added as coauthor
- Sponsor: Dave Heine (Republican)
- Cosponsors: 3
- Subjects: ways and means
- Touches household money: no
- Economic provisions PRIA read: 0

## 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.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Dave Heine (Republican), House
- Cosponsor: Ben Smaltz (Republican), House
- Cosponsor: Julie McGuire (Republican), House
- Cosponsor: Timothy O'Brien (Republican), House

## Actions (5)

- 2026-01-12: Representative Smaltz added as coauthor (House)
- 2026-01-12: Representative Heaton removed as coauthor (House)
- 2026-01-05: Authored by Representative Heine (House)
- 2026-01-05: First reading: referred to Committee on Ways and Means (House)
- 2026-01-05: Coauthored by Representatives McGuire, O'Brien, Heaton (House)

## Bill text

- Introduced House Bill (H): [PDF](https://api.iga.in.gov/2026/bills/HB1149/versions/HB1149.01.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/HB1149/versions/HB1149.01.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)
- [Indiana bills](https://policyrisk.com/states/indiana/bills)
- [Indiana state hub](https://policyrisk.com/states/indiana)
- [All state legislation](https://policyrisk.com/state-bills)

Source: PRIA, https://policyrisk.com/state-bill/IN-HB1149-2026 (as of 2026-11-01).