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IndianaHB 1177Second Regular Session 124th General Assembly (2026)HouseWALLET

Child care assistance.

Sponsored By: Becky Cash (Republican)

Signed by Governor

ways and meansthe senatetax and fiscal policy

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Bill Overview

Analyzed Economic Effects

3 provisions identified: 1 benefits, 0 costs, 2 mixed.

Local funds boost child care spots

Starting July 1, 2026, redevelopment districts can use special allocation funds (from property taxes) to give grants or loans to build, expand, or operate child care in or serving the area. The money cannot pay the commission’s operating costs. Some places start this authority on July 1, 2027. This adds a local tool to grow child care capacity.

Expanded employer child care tax help

Beginning January 1, 2026, more employer child care costs qualify. These include operating a facility for employees, training, scholarships, higher pay tied to child care training, contracts with Indiana-licensed facilities or intermediaries, and contracts for child care resource and referral services. Employers qualify if they have Indiana tax liability and 500 or fewer employees; businesses already operating a child care facility before the spending are excluded. A facility must be in Indiana, be licensed under IC 12-17.2, meet federal Section 45F rules, and be run by or under contract with the employer. The law repeals the five-year credit recapture schedule and the “recapture event” definition. These changes apply to tax years that begin after December 31, 2025.

New way to count home values in redevelopment areas

Beginning July 1, 2026, for redevelopment allocation areas set up after June 30, 2024 or 2025, the law changes how “residential property” is defined for base assessed value. It uses the one percent homestead land and improvement categories in county tax software. For areas started after June 30, 2024, it also uses the residential value used to set the local income tax property tax relief credit. This changes the math for how tax growth is split in those areas.

Sponsors & Cosponsors

Sponsor

  • Becky Cash

    Republican • House

Cosponsors

  • Brett Clark

    Republican • Senate

  • Brian Buchanan

    Republican • Senate

  • Danny Lopez

    Republican • House

  • Ed Charbonneau

    Republican • Senate

  • Greg Goode

    Republican • Senate

  • Gregory Porter

    Democratic • House

  • Lindsay Patterson

    Republican • House

  • Lonnie Randolph

    Democratic • Senate

  • Ron Alting

    Republican • Senate

  • Vaneta Becker

    Republican • Senate

Roll Call Votes

All Roll Calls

Yes: 156 • No: 63

Senate vote • 2/24/2026

Roll Call 237 on HB1177.03.COMS

Yes: 48 • No: 0

House vote • 2/2/2026

Roll Call 172 on HB1177.02.COMH

Yes: 80 • No: 0 • Other: 2

House vote • 1/29/2026

Roll Call 156 on HB1177.02.COMH.AMH001

Yes: 28 • No: 63 • Other: 3

Actions Timeline

  1. Signed by the Governor

    3/3/2026House

  2. Public Law 58

    3/3/2026House

  3. Signed by the President Pro Tempore

    2/27/2026Senate

  4. Signed by the President of the Senate

    2/27/2026Senate

  5. Signed by the Speaker

    2/26/2026House

  6. Returned to the House without amendments

    2/24/2026Senate

  7. Third reading: passed; Roll Call 237: yeas 48, nays 0

    2/24/2026Senate

  8. Senator Alting added as cosponsor

    2/24/2026Senate

  9. Senator Randolph added as cosponsor

    2/19/2026Senate

  10. Second reading: ordered engrossed

    2/19/2026Senate

  11. Committee report: do pass, adopted

    2/17/2026Senate

  12. Senator Becker added as cosponsor

    2/12/2026Senate

  13. First reading: referred to Committee on Tax and Fiscal Policy

    2/5/2026Senate

  14. Referred to the Senate

    2/3/2026House

  15. Senate sponsors: Senators Buchanan, Clark, Goode

    2/2/2026House

  16. Third reading: passed; Roll Call 172: yeas 80, nays 0

    2/2/2026House

  17. Cosponsor: Senator Charbonneau

    2/2/2026House

  18. Amendment #1 (Porter) failed; Roll Call 156: yeas 28, nays 63

    1/29/2026House

  19. Second reading: ordered engrossed

    1/29/2026House

  20. Committee report: do pass, adopted

    1/27/2026House

  21. Representative Lopez added as coauthor

    1/22/2026House

  22. Representative Porter added as coauthor

    1/8/2026House

  23. First reading: referred to Committee on Ways and Means

    1/5/2026House

  24. Authored by Representative Cash

    1/5/2026House

  25. Coauthored by Representative Patterson

    1/5/2026House

Bill Text

  • Enrolled House Bill (H)

    PDF

  • House Bill (H)

    PDF

  • House Bill (S)

    PDF

  • Introduced House Bill (H)

    PDF

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