IndianaHB 1210Second Regular Session 124th General Assembly (2026)HouseWALLET

Department of local government finance.

Sponsored By: Craig Snow (Republican)

Signed by Governor

ways and meansthe senatetax and fiscal policy

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Bill Overview

Analyzed Economic Effects

134 provisions identified: 54 benefits, 23 costs, 57 mixed.

$250 property credit for disabled veterans

The law gives a $250 local property tax credit to veterans with at least 90 days of service, an honorable discharge, age 62 or older, and at least a 10% disability. Surviving spouses may qualify in some cases. You must own (or be buying under a recorded contract) and live in the home, and file with the county auditor by January 15. This starts January 1, 2026.

$350 credit for war‑service veterans

The law gives a $350 local property tax credit to people who served during a war, have an honorable discharge, and a service‑connected disability of at least 10%. Some surviving spouses may also qualify. You must own (or be buying under a recorded contract) and live in the home. File with the county auditor by January 15. This starts January 1, 2026.

Indy nonprofits get 2024–2025 exemptions

If a qualifying nonprofit owns one of six listed Indianapolis parcels, it can apply by September 1, 2026 for exemptions for 2024 and 2025. Taxes, penalties, interest, and tax sale costs for those years are removed, and refunds are available. This retroactive rule is effective January 1, 2024 and ends July 1, 2027.

New $150 property credit for seniors

The law gives homeowners age 65+ a $150 local property tax credit. You must live in the home and own it (or be buying under a recorded contract). Income limits apply: single AGI at or below $60,000; joint/shared owners combined AGI at or below $70,000. File the DLGF form with your county auditor by January 15 of the year taxes are first due. This starts January 1, 2026.

Trust‑owned homes can get credits

A home owned by a trust can qualify for local property tax credits if the occupant has a beneficial interest in the trust or a right to live there rent‑free under a qualified personal residence trust. The occupant must meet the credit’s other rules. This applies starting January 1, 2026.

Vanderburgh nonprofits: 2024–2025 taxes waived

A qualifying 501(c)(3) focused on preserving Indiana landmarks can file by September 1, 2026 for a property tax exemption in Vanderburgh County for 2024 and 2025. Taxes, penalties, and interest for those years are not owed. Paid amounts can be refunded. This rule ends June 30, 2027.

Bigger property tax breaks for veterans

Starting January 1, 2026, eligible disabled veterans can deduct 100% of the assessed value of their primary residence. Veterans who received a homestead conveyed without charge by a federal tax‑exempt group get a deduction that matches their disability rating (for example, 100%, 90%, 80%, 70%, 60%, or 50%). A transitional $24,960 assessed‑value deduction also applies for certain earlier assessment dates; this transitional provision ends January 1, 2028. Trust‑owned homes can qualify if the occupant has a beneficial interest or a rent‑free right to live there. Normal assessed‑value increases after December 31, 2019 are ignored for eligibility limits unless due to major renovations or new improvements. File with the county auditor where the property sits by January 15 of the first tax‑due year, with VA or IDVA proof, and include the recording reference if buying on contract.

Buyers can use seller’s deductions

Beginning January 1, 2025, if you buy property after the assessment date and by December 31, and the county later finds the property exempt for the next assessment date, you can use the deductions the seller qualified for on the earlier assessment. You can also claim the excessive residential property tax credit the seller would have received on the payment date, subject to other rules.

Counties can fund 1% homestead cap

Starting July 1, 2025, a county may adopt a tax up to 0.3% (in 0.01% steps) to fund homestead credits. The credit lowers eligible homestead property tax to 1% of value. The revenue must replace the county levy, apply countywide after other credits, and cannot replace referendum taxes.

Cut vehicle excise tax with leftover deduction

If you still have a remaining assessed‑value deduction after property taxes, you can use it to lower your vehicle excise tax. The credit is $2 for each $100 (or major part) of that remaining deduction. County auditors can certify the amount. This applies to tax years starting January 1, 2025.

Lower sales tax on manufactured homes

For many manufactured home and industrialized home sales, 35% of the sale price is treated as not taxable material cost. Sales of preowned manufactured homes are fully exempt from state sales tax. This lowers the after‑tax price.

Property tax credit for some TIF parcels

A redevelopment commission may grant a property tax replacement credit from the allocation fund for taxpayers whose property taxes were first due before 2009, if the city‑county council adopted an ordinance the prior year. The maximum credit uses a three‑step formula tied to county replacement amounts and your taxes sent to the allocation fund. If money is short, credits can be prorated.

Up to $70 off vehicle excise for veterans

Eligible disabled veterans and certain surviving spouses can get a vehicle excise tax credit up to $70 per vehicle, for up to two vehicles. The credit equals the lesser of your tax or $70. You must show VA or state veteran disability documents, meet service and discharge rules, not own property eligible for certain deductions, and file the required form. This applies to registration years beginning after December 31, 2013.

Bigger tax break for builders

Beginning January 1, 2026, model homes and builder inventory homes get a 100% property tax deduction for up to one partial assessment, the first full assessment, and the next two assessments. The per‑owner cap rises from 3 to 10 model homes and from 3 to 10 inventory homes; affiliated groups get the same limits. County auditors must share filings across counties. The deduction ends if the property is transferred to a nonqualifying buyer before the next January 1.

Owners can use unused HRA credit

For tax years starting after December 31, 2025, if a pass‑through business earns the employer HRA credit but owes no state tax, each owner can claim their share. Your credit equals the entity’s credit times your distributive percentage. This starts January 1, 2026.

Tax credit for small‑employer HRAs

Small employers with fewer than 50 employees can claim a new tax credit for health reimbursement arrangements (HRAs). Year 1: up to $400 per covered employee. Year 2: up to $200 per covered employee. The credit cannot be more than what the employer actually contributes, and the HRA must at least match last year’s benefit level. It applies to HRAs set up in tax years starting in 2024 and is available beginning January 1, 2026.

Property tax break for nonprofits

Starting January 1, 2026, certain listed nonprofit groups (like the YMCA, Salvation Army, veterans groups, Scouts, and others) do not owe property tax on tangible property they own and use only for their nonprofit work. Real property must also be actually occupied for those purposes. The exemption applies only when the exclusive‑use conditions are met.

Tax exemption for nonprofit senior living

Starting January 1, 2026, Indiana nonprofit senior living communities that meet registration or licensing rules are exempt from real and tangible property taxes. The exemption is retroactive to that date. Owners must be registered or licensed as listed in the law.

New TIF lien on some rental homes

Starting July 1, 2026, the original owner of a nonowner‑occupied home in a TIF area must sign an agreement at construction completion. The owner must pay the property’s share of outstanding TIF bonds until the bonds end. The agreement is a lien and must be disclosed at sale. If later sold and used as a homestead, the new owner still owes the lien. This does not apply to multi‑family apartments.

No refund for extra local tax credit

Starting January 1, 2026, if your local property tax credit is bigger than your tax bill, you do not get money back. You also cannot carry the extra credit to other years.

Homestead deduction phases out by 2030

For assessment years after December 31, 2024, the homestead standard deduction phases down: 2025 $48,000; 2026 $40,000; 2027 $30,000; 2028 $20,000; 2029 $10,000; 2030 and later $0. Your yearly tax change equals that year’s deduction amount times your local property tax rate. Mobile and manufactured homes not assessed as real property are treated the same for timing and application. The statute takes effect July 1, 2026, but the phase down applies to assessment dates after December 31, 2024.

Annual cap on HRA tax credits

The state caps all HRA tax credits at $10,000,000 each calendar year starting January 1, 2026. The department timestamps claims and approves them in the order filed until the cap is hit. For pass‑throughs, claims count when the entity files, and carryovers count in full toward the cap. After the cap is reached, no more claims are approved for that year.

Large tax credits must be repaid

If a tax credit award is more than $20,000,000, the recipient must repay the amount over $20,000,000 with interest. Repayments go to the state general fund. The board and budget agency set the interest rate. The issuing corporation may exclude this repayment rule for awards tied to qualified redevelopment sites with at least $100,000,000 in expected investment. Limited transitional exceptions apply.

New annual property value adjustment rules

Starting July 1, 2026, the state uses a system to adjust assessed values each year when there is no full reassessment. It uses a six‑year rolling average and drops the highest year for farm land. The law sets capitalization rates for agricultural base rates, including 9% for preliminary calculations for January 1, 2025–2027 and 8% otherwise, with fallback rates of 6% or 7% if changes cross set thresholds. Farm improvements are adjusted differently than residential, commercial, and industrial property. The state publishes the base rate by March 1 each year.

New aircraft excise tax and credits

Beginning January 1, 2026, the aircraft excise tax uses a per‑pound rate based on aircraft class and age. You multiply the rate by the aircraft’s maximum landing weight to get the tax. If you sell a taxed aircraft, you can claim a credit equal to the tax paid times the smaller of 90% or 10% times the months left in the registration year, but only to reduce tax on another aircraft you buy that year (not refundable). If you qualify for certain property tax deductions, you can also get an aircraft tax credit equal to 7% of the unused part of that deduction, capped at the aircraft tax due, with a county auditor certification.

Property tax credits with safety checks

Your redevelopment commission must pass a resolution each year to grant a property tax replacement credit. It can split the credit across your two installments. The commission must first find fund collections cover contracts plus 10% and that bond reserves match the credit. If tax increment is short, credits are prorated. If your homestead installments were set by the state and your area excluded residential value from the base, you also get an extra proportional credit on each installment.

Veteran spouse property tax changes

Beginning January 1, 2025, a surviving spouse may deduct $18,720 from a qualifying property’s assessed value if the deceased served before November 12, 1918 and had an honorable discharge. You must own the property or be buying it under a recorded contract on the filing date. If you claim the IC 6‑1.1‑12‑14 veteran deduction for taxes assessed in 2026 or later, you cannot also receive the local property tax credit that year. For older assessment dates (before January 1, 2025), you must file with the county auditor by January 15 with a sworn statement and VA proof; those filing rules and that older section end January 1, 2027.

Local income tax caps and renewals

The law limits total local income tax for expenditures to 2.9% and sets component caps, like 1.2% for county general and 0.4% for fire and EMS. Certain components together cannot exceed 1.7%. Rates under this part expire December 31, 2031 and each year after unless re‑adopted by ordinance. Separately, counties can impose the homestead‑credit tax on income through December 31, 2028; that section ends January 1, 2029. Most rate‑cap and renewal rules take effect July 1, 2028; the homestead credit window change takes effect July 1, 2025.

Rules for redevelopment tax funds

Property taxes in an allocation area first go to taxing units based on the lesser of current or base assessed value; amounts above that go to the redevelopment allocation fund. Allocation money can pay debt and reserves, reimburse certain improvements, cover limited industrial training within three years, fund eligible efficiency projects after required obligations and reserves, support police and fire services, and help child care facilities; it cannot fund the commission’s operating costs. Each year before June 15, the commission must report excess assessed value; if it fails, the auditor allocates 5% of the area’s assessed value to taxing units. The law also sets base‑value rules by adoption/expansion dates and limits how long allocation provisions can last (generally 25–35 years, with older exceptions). For fire territories formed after December 31, 2022, excess proceeds from a joining unit’s higher fire tax rate are calculated and passed back to that unit, subject to debt‑service needs and DLGF verification.

Caps on taxes for new fire areas

For fire protection districts formed after December 31, 2025, the tax rate cannot be over $0.40 per $100 of assessed value starting in 2026. For fire protection territories formed after December 31, 2024, taxes due in 2027 cannot exceed $0.40 per $100 for the territory fund. For 2028 and later, the combined rate for the territory fund and equipment replacement fund cannot exceed $0.40 per $100. Some new territories can phase in the total rate over up to five years.

Clearer rules for taxing farm land

Land is taxed as agricultural only when it is actually used for farming. Conservation program land and DNR‑classified forest and wildlands also count as farm use. The state provides USDA soil survey data and soil productivity factors to assessors. These rules take effect January 1, 2025.

Housing help in TIF program areas

In TIF areas with a housing program, funds can pay to build or fix homes and nearby infrastructure. They can also give loans or grants to buy or lease homes in the area, but only for households at or below the county median income. Neighborhood development groups can receive support to deliver this help. Some older property tax credits require a local ordinance.

Keep county property tax relief through 2028

Starting July 1, 2028, the state assigns part of the former homestead credit rate to the property tax relief rate. This helps keep homeowner relief in place. The transition rule ends July 1, 2029. The county property tax relief rate itself now expires December 31, 2028.

Local TIF housing funds aid residents

Allocation funds tied to a local housing program can be used only for that housing program. Allowed uses include building, fixing, or repairing homes in the area, buying land, demolition, and key infrastructure. Financial help to buy or lease homes is limited to households at or below the county median income. Funds cannot pay the redevelopment commission’s operating costs. This applies upon passage.

Longer time to pay drain assessments

When the board allows installments, you can pay drain assessments over 10 years instead of 5. The county’s loan must mature within 11 years and is repaid from those installments. Spreading payments over more years lowers each year’s bill.

Simpler bidding for small public works

For county public works estimated at $150,000 or less, the board may skip public advertising. It can send written or electronic invitations to at least three bidders at least seven days before bids are due. Other procurement rules still apply, and bid or performance bonds can be waived for good cause. This starts July 1, 2026.

Stronger oversight of distressed local governments

The state can label a local government as “distressed” for bond defaults, unpaid payroll, or deficits of 8% or more of revenue. Schools face extra debt tests. The board must review the label each year and notify key officials right away. This protects services and taxpayers through earlier oversight.

How fire and EMS money is split

Starting July 1, 2028, fire and EMS tax revenue is split by a set formula: provider population plus 20 times its square miles, divided by all providers’ totals. Providers must certify their service boundaries, and areas served only by mutual aid do not count. If census data are missing, counties can estimate population from income tax returns. A township department that had at least 50% of runs by full‑time firefighters paid $30,000 or more becomes eligible for a required distribution. For fire territories, income and excise tax distributions use a method that treats each participating unit as having imposed part of the levy based on prior‑year taxes.

Riverboat taxes matched for Lake County projects

For riverboat tax revenue collected after June 30, 2025 at the approved site, the state matches certain local deposits each year up to set caps. Up to $3 million may match Gary’s blighted demolition deposits (through June 30, 2027). Up to $5 million may match deposits to the Lake County economic development and convention fund (through June 30, 2045). Up to $3 million may match Gary Metro Center station deposits (through June 30, 2050). Extra revenue goes to the state gaming fund. The budget committee must review before any match is released. This section ends July 1, 2050.

Stricter homestead checks and new penalties

If the auditor finds your home did not qualify for the homestead deduction, you owe taxes, interest, and a 10% fine based on the full bill without the deduction. You must pay in 30 days, or within one year without extra penalties if the auditor allowed the deduction after you failed to return a verification form. The county can place a lien or add unpaid amounts to your tax bill. It is also a Class B misdemeanor to lie to get a property tax deduction, effective January 1, 2026.

TIF deals add liens and limit appeals

Starting July 1, 2026, the original owner of a non‑owner‑occupied home in a tax increment area must sign an agreement to pay the property’s share of outstanding bonds. That agreement becomes a lien, must be disclosed, and follows the property, even if a later buyer makes it a homestead. It does not apply to multifamily apartments. Also starting July 1, 2026, development bodies can make written deals where you waive assessment review for years covered by bonds or leases paid with allocated property taxes.

Cities may add up to 1.2% income tax

Beginning January 1, 2029, a city or town with at least 3,500 people may pass an income tax up to 1.2% on local adjusted gross income. The money is general revenue and is sent to the municipality before July 1 the next year. Starting after December 31, 2030, the rate ends each December 31 unless the town re‑adopts it. If bonds or leases tied to the tax remain unpaid and the town fails to re‑adopt, the next year’s rate is set to raise 1.25 times the needed debt and reserve payments until paid off.

Fire districts can raise levies

Fire protection districts and fire territories can ask the state to raise their maximum property tax levy. The added rate uses 10‑year population growth minus 6 percentage points, capped at 0.15 and reduced by prior petition increases. Petitions must meet set deadlines. This can raise property taxes to fund fire and EMS services.

Marshall County criminal justice income tax

Marshall County may impose a local income tax up to 0.25% to finance, build, or improve jail and criminal justice facilities and to pay related bonds or leases. The tax lasts only until projects are done or bonds and leases are fully paid. Bond or lease terms may not exceed 20 years. The law takes effect upon passage.

New rules to raise fire/EMS levies

A township can petition before June 1 to lift its fire and EMS property tax levy using a set formula. The formula uses 10‑year population growth, subtracts 6 percentage points, caps the rate at 0.15, and reduces it by prior petition increases. Starting July 1, 2026, cities, towns, and counties may exclude an amount tied to the certified maximum rate when calculating levy limits, which can allow higher levies. The Department of Local Government Finance provides the maximum‑rate estimate by July 15 each year.

Orange County: overlapping food taxes allowed

Starting July 1, 2025, certain food and beverage sales in Orange County can be taxed under two local chapters. You cannot get a refund under one tax just because the same sale was also taxed under the other. The prior exclusion that blocked the extra tax is repealed.

New payment on data centers’ power use

For permits and awards issued after June 30, 2026, qualifying data centers must pay up to 1% of the state retail and use taxes they did not pay on electricity billed each quarter. Payments last for the life of the award certificate. Local fiscal officers decide how to use the money.

Default 5% allocation when notice is late

Each year by June 15, redevelopment commissions must report excess value in a TIF area. If they miss it and do not notify by July 1 that debt service would be short, the auditor allocates 5% of the area’s assessed value to taxing units. If expected excess exceeds 200% of needs, the legislative body must review. This starts July 1, 2026.

Veterans get new local property credit

For taxes assessed in 2026 and due in 2027, the old veteran deduction does not apply. The county auditor applies the new local veteran property tax credit instead. This swap applies only for that assessment year.

New rules for property tax credits

Starting in 2026, the code clarifies how to compute “property tax liability” after credits and deductions, with stated exceptions. Beginning January 1, 2025, local governments cannot raise levies or borrow to make up for property tax credit losses. Credit‑related revenue cuts must first hit unprotected taxes; if that is not enough, protected funds may be reduced, but units can transfer limited funds for debt service. A school may lose the right to spread credits if it issued new bonds or leases after July 1, 2023 (with exceptions); to qualify for 2019–2026, it needs at least a 10% operations fund percentage certified by DLGF after a May 1 request; this rule ends January 1, 2027.

Higher limit for in-house public works

Beginning January 1, 2026, local boards can use their own crews for public work up to $375,000. The cutoff goes up each year with CPI‑U. The department posts the new limit by mid‑January each year.

Key local rules delayed to 2028

The law moves many changes from P.L.68‑2025 to July 1, 2028. It also updates local income tax ordinance timing so a tax council’s “exemption ordinance” applies only if adopted before July 1, 2028. Temporary rules for a county with a single voting bloc now last until May 31, 2028.

Townships can borrow; annual levy required

Township trustees can issue warrants or bonds for building costs for up to 15 years with board approval. Bonds may bear any interest rate and must be sold at not less than par after public notice. The board must levy enough tax each year to pay at least one‑fifteenth of the principal and interest. Taxpayers can demand action to recover unauthorized debt payments.

School debt refinancing with guardrails

Most school building bonds must be repaid in 20 years, but bonds used to repay federal agency loans can run up to 40 years. An eligible school may use a new refunding path if its credits under IC 6‑1.1‑20.6 divided by its operations levy are at least 60% and the plan does not cut revenue to other local units in the county. The department certifies eligibility within 30 business days. The board can refund bonds or leases issued before July 1, 2025 and extend repayment once by up to 10 years. Eligible schools can skip the usual savings test for those refundings. Any increment from such refundings can be used only for transfers allowed by IC 20‑46‑7‑15. If allowed to keep a debt service levy, a district may move each year to operations the smaller of its tax‑cap credits or the debt‑service increment.

New limits and notices for TIF areas

For some TIF housing programs, the base assessed value is land only and excludes improvements. Each year by June 15, the commission must notify officials if there is excess assessed value; if it fails, the auditor allocates 5% of assessed value to taxing units unless debt service is at risk by July 1. Starting July 1, 2026, an original TIF can stay active only to pay later TIF bonds if DLGF approves and the State Board of Accounts is notified. Also from July 1, 2026, an allocation area cannot be renewed or extended while it overlaps an active innovation development district.

TIF base adjusted for homestead changes

From January 1, 2026 through December 31, 2033, the state adjusts TIF base values to offset tax‑rate changes caused by the homestead deduction. This keeps TIF revenue steadier so bonds can be paid. If revenue would drop too far, the state may make a positive adjustment when needed. The rule ends January 1, 2034.

Dates and sunsets for tax changes

Several parts of this law include special dates. Some sections are effective January 1, 2024 (retroactive) or apply to assessment dates between 2024 and 2025, with various expirations such as January 1, 2028 or June 30, 2027. Certain income and corporate tax code changes apply to tax years beginning after December 31, 2025. The property tax relief chapter now expires on December 31, 2028 (effective July 1, 2028).

How counties share local tax revenue

If a local ordinance is in effect, revenue from that component rate must be distributed to the county equal to what the rate produces (effective July 1, 2026). Starting July 1, 2028, counties can use certain general‑purpose revenue to fund homestead property tax credits. When splitting fire/EMS revenue, counties must consider each provider’s service area and the latest federal census population. Nonmunicipal units and cities/towns must adopt a resolution and send a certified copy by July 1 before the distribution year; a public hearing is due by August 1. Distributions are per‑capita within caps (0.2% aggregate and 0.05% per unit type); if no eligible unit asks, the county may keep the money for that year. Section 21.3 applies to distributions made before January 1, 2029.

New city–county local tax sharing rules

Counties must split revenue from a certain local rate with cities and towns that ask by July 1, using a population‑based formula with a 1.5 multiplier (capped at 100%). If a county keeps a 1.2% rate and also adopts the related tax, 75% stays with the county and 25% goes to cities and towns, and the county may give more by ordinance. Cities and towns that impose this local tax must submit boundary GIS data by August 1 each year. Starting in 2029, if a county or city first imposes the tax after December 31, 2028, the state withholds 5% from each of the first three annual distributions into a trust account. In 2026, a county may also form a taskforce of municipal and county fiscal leaders to unanimously agree on a distribution plan and send it to the state.

One-year school homestead credit choice

For taxes due in 2026 only, a school corporation can spread supplemental homestead credit effects across most of its funds. The superintendent must notify the state by May 15, 2026. Protected tax limits do not apply to this choice. The option ends January 1, 2027.

Loans for manufactured homes follow goods rules

The law treats manufactured homes as goods under the commercial code. This changes how loans, security interests, and repossession rules apply to these homes. Lenders and borrowers now follow the secured‑transactions rules used for goods.

New rules for casino tax money

Each month the comptroller pays gaming taxes in a set order, including a first set‑aside of up to $33,000,000 under adjusted gross receipts rules. Then 25% of the remaining owner‑paid amount goes to local governments, with a special split for Gary after June 30, 2026 (40% to a Lake County fund up to $5,000,000 and 60% to Gary, then 100% to Gary after the cap). For East Chicago and Hammond, quarterly riverboat taxes include capped payments to the regional development authority (for example, up to $875,000 for the city share and up to $218,750 for the county share), with the rest of those one‑third shares paid to the city and county. Other set shares include 3% to the Lake County convention and visitors bureau, 5% to the state fair commission, 3.33% to the division of mental health and addiction, and 21.667% to the state general fund. The law also clarifies deposit exceptions and repeals IC 4‑33‑13‑2.5.

New home‑closing form you must get

Closing agents must give you a DLGF form before closing on single‑family first‑lien purchase and refinance loans. They must keep your signed verification. Agents who fail to do this owe a $25 civil penalty per missed form, and some post‑closing failures also cost $25. This starts January 1, 2025.

Tax bill tips for seniors and veterans

Starting January 1, 2026, the coupon page of property tax bills includes short guidance on veteran, disability, and age‑65+ property tax deductions and credits. This applies to statements sent after December 31, 2025. The information explains who qualifies and how to apply.

You can prepay city assessments

If you pay a municipal assessment in installments, the city must let you pay it off early. You must also pay interest due at the next interest period. Once you pay in full, the lien and future interest stop. This applies starting January 1, 2026.

More notice before tax sales

Counties must give more advance notice before selling a mobile home or real property for unpaid taxes. For mobile homes, they must post and publish notices and send certified mail at least 30 days before action, and list full details on the county website. For real property, they must post at least 21 days before, publish weekly for three weeks, and send certified mail at least 21 days before to mortgagees and others. These rules start July 1, 2027.

Perry County income break and team rules

Starting January 1, 2029, if you live in Perry County, income you earn in an adjacent county in another state that is taxed by that state’s local government is excluded from your local adjusted gross income. For team or race team members, only the portion of income apportioned to Indiana and paid for services in the county counts for local tax.

Automatic cut if local tax too high

For ordinances adopted after June 30, 2028, if a local income tax rate exceeds the legal maximum, the DLGF will notify the adopting body. They have 30 days to fix it. If not, the rate is automatically reduced to the legal maximum, and that cut keeps the ordinance’s original effective date.

Keep right to challenge local bonds

Starting July 1, 2027, when a local unit plans bonds or leases over $5,000, it must post and publish notice. Ten or more affected taxpayers can file a petition within 15 days if the plan is unnecessary or too costly. The county auditor must send petitions to the state board.

Local control of GIS data sharing

Starting July 1, 2026, local governments keep control over selling or sharing GIS data they give the state, unless they agree otherwise in a data exchange deal. The state can require standard formats to share back state data. Laws that already require data sharing still apply.

More online local finance and deadlines

Starting July 1, 2026, the state posts local finance data online, like spending per person, certified tax rates, and audits. The department can require forms to be filed through a secure web system. Beginning January 1, 2026, county auditors must send assessed-value statements by August 1, can amend by set dates, and must notify locals of changes. Late counties are reported each year.

More public checks on voting machines

Beginning July 1, 2027, counties must test at least 5% of voting machines in public view. VSTOP sends randomized machine lists 74 days before the election; if not, counties must run their own random pick by day 60. Counties must certify tests within 7 days and give at least 48 hours’ notice. Voters can object to precinct changes by noon 10 days after notice. Audits can be ordered when vote differences hit set thresholds: 5% (81–500 votes) or 25 votes (>500). Counties certify audits in 30 days, and the secretary of state reports within 90 days.

Tourism capital fund and city shares

Starting July 1, 2026, counties can place up to 5% of tourism tax receipts into a capital fund for long‑term projects. Money above a 5% rate goes to Noblesville, Carmel, Fishers, and Westfield, with each getting 25%. City funds can pay only for tourism capital projects, not marketing or planning.

Public notices move online, with deadlines

Beginning July 1, 2027, if a newspaper has a website, it must post the same notice online the same day as print and cannot charge a web posting fee. The law sets clear run times: a public hearing notice runs once at least 10 days before, and an election notice runs once no later than 21 days before election day. If a notice must run more than once, a city, town, or school can print the first time and then post later runs only on its official website if it has one. If a newspaper refuses or fails to publish, posting in three public places or on the subdivision’s website counts. The law repeals the old two‑newspaper rule and removes a prior alternative publication section.

Statewide GIS data and 911 boundaries

Beginning July 1, 2026, the law defines which boundaries count for the state GIS fund, including political subdivision lines, taxing districts, and 911 boundaries. The state GIS officer must collect, publish, and share GIS data; build a statewide base map and archive; set standards and a data plan; and give public access when allowed. The Indiana Business Research Center may receive data under section 20.

Caps on long property-tax debt

For obligations issued after June 30, 2008 that are paid with property‑tax revenue, tax increment debt is capped at 25 years. Debt paid from ad valorem or special benefit property taxes is capped at 20 years. Obligations backed by federal loans follow the federal maximum. Listed exceptions in law still apply.

More transparency in local borrowing

Municipal entities must post any municipal advisor contract on their website and upload it to the state gateway. Contracts active before January 1, 2026 or signed through February 28, 2026 must be posted by April 15, 2026. Contracts signed on or after March 1, 2026 must be posted within 30 days. For public bond sales, beginning July 1, 2027, some issuers must publish notices under the new rules, allow bidders to register, alert registered bidders at least 24 hours before the sale, publish in a newspaper in the state capital, and accept bids within 90 days of first publication.

Faster, standard property assessment data

Township assessors must deliver personal property lists by June 1 and real property lists by May 1 each year. County assessors must certify values to the county auditor and DLGF by July 1. County assessors must post property record cards online and send assessment and GIS data to the state by July 1. Missed deadlines trigger notice, and DLGF reports noncompliant counties starting February 2, 2027.

Funds for Gary station and blight removal

The law creates a fund to pay for the Gary Metro Center station project. It also creates a demolition grant fund for qualified blighted properties in Gary. Money can include appropriations, federal funds, transfers, and gifts, and is continuously available.

State blocks local rental bans

Starting July 1, 2026, local governments cannot ban or restrict owners from renting homes. Health and safety rules, building and fire codes, reasonable occupancy limits, and registration or inspections still apply if they are not caps or limits. Conflicting local rules from before January 1, 2026 are allowed only until January 1, 2028. The law also defines a short‑term rental as a rental under 30 days through a platform, with certain exclusions.

TIF funds kept for projects, not overhead

Allocation funds in military base reuse and development areas cannot be used for the authorities’ operating costs unless another law allows it. One change applies upon passage; another applies July 1, 2028. This keeps more money for capital and program uses.

Up to $5M yearly for convention fund

If the proposal is approved, starting the next state fiscal year the approved entity must deposit up to $5,000,000 each year into the Lake County economic development and convention fund. If state distributions to the City of Gary are short, the city’s fiscal officer must cover the shortfall from non‑property‑tax revenue.

Hancock County library property tax credits

Starting July 1, 2028, Hancock County can set aside up to 0.15% of a former tax rate for property tax credits for public libraries, if all areas are in a library district. The treasurer holds money in a library replacement fund. The state allocates credits based on prior‑year shares. After December 31, 2028 and before July 1, 2029, the county may make a one‑time transfer from that fund to the Hancock County and Fortville public libraries by population share, if both request it.

Heavy equipment rental tax paid to counties

Beginning January 1, 2026, heavy equipment rental excise tax revenue goes to a special state account and is sent to counties on or before April 30 and October 30. Each county gets the share collected in that county. Treasurers keep a separate account and auditors apportion amounts like property taxes.

New rules for RV and camper taxes

Starting January 1, 2027, the BMV sets procedures and forms to collect the RV and truck‑camper excise tax. County treasurers hold these taxes in a separate account and settle them like property taxes. Assessors must verify residence and taxing unit details within 30 days. The law clarifies who counts as the owner and aligns mobile and manufactured home terms.

Stabilizing TIF and voter-approved tax flows

County auditors must adjust base assessed values after each reassessment and each annual adjustment to neutralize their effects on certified technology parks, local innovation districts, and other districts. Forms are due to the state by July 15 each year. Voter‑approved property taxes must be paid into the intended taxing unit’s funds. Incremental revenue may be used for listed purposes like improvements, debt service, reserves, leases, and reimbursements.

Vehicle sharing tax split with counties

Starting January 1, 2027, vehicle sharing excise tax revenue is placed in a special state account and sent to counties twice a year, on or before May 20 and November 20. Counties get the portion tied to vehicles registered there. Revenue from vehicles not registered under the code goes to the state general fund. Counties handle funds like property taxes.

Monthly local tax payouts updated

The state now pays one‑twelfth of each county’s certified local income tax to the county treasurer on the first business day each month. Before January 1, 2029, payments come from county trust accounts; after December 31, 2028, they come from the state and local income tax holding account. The law keeps certain certification categories in place through July 1, 2029 and extends warrant‑based trust distributions through December 31, 2028. County accounting carries the 2029 certified distribution and transfers it under the existing section 21 rules. A related code update shifts effective and expiration dates on July 1, 2028.

New volunteer fire service fees

Starting July 1, 2027, volunteer fire departments may charge for certain services up to the state fire marshal’s schedule. They must give notice and bill within 30 days with required documents. You can avoid charges by refusing service in writing. If your local government has no false alarm fee, a department may charge for false alarm responses if it follows the same notice and billing rules. Money collected must go to firefighting equipment, township firefighting funds, or loan payments.

New fire equipment fund, small tax

Fire protection territories may set up an equipment replacement fund. They can charge a uniform property tax up to $0.0333 per $100 of assessed value and move up to 5% of the territory levy into the fund. They may also incur debt for this fund. This starts July 1, 2027.

Some taxpayers can waive assessment appeals

A redevelopment commission may sign a written deal with a taxpayer in a TIF allocation area. The taxpayer gives up the right to review property assessments during the life of certain bonds or leases paid from allocated taxes. This can be done even before the area or bonds are set. This starts July 1, 2026.

Higher lodging tax caps in counties

Most county lodging taxes are capped at 5%. Some counties may charge up to 8% during authorized periods, but any amount above 5% ends on January 1, 2049. For Hamilton County, the cap is up to 8% from July 1, 2023 through December 31, 2048 and 5% after that. Hamilton County’s pre‑July 1, 2023 commission structure, rate, and collection rules remain in place unless changed under this chapter. These amendments take effect July 1, 2026.

Miami Township levy increase option 2027

Miami Township in Cass County may request a one‑time $12,167 increase to its maximum property tax levy for taxes due in 2027. The fiscal body must hold a public hearing with notices and a fiscal plan before approval. The petition must be filed by August 1, 2026. After approval, the higher levy carries into later years.

New local food-and-drink taxes allowed

Lagro, Greendale, and either Huntington County or the city of Huntington can adopt a food and beverage tax after a supporting resolution and public hearing. Rush County can adopt one by December 31, 2026. Rates must be in 0.25% steps up to 1.0%. Taxes start after the last day of the month after adoption. Money can fund parks, tourism, and economic development, including bonds. These taxes and chapters end January 1, 2049.

Budgets paused without EMS/fire uploads

Starting July 1, 2026, a subdivision’s fiscal officer must attest by March 2 that any contract over $50,000 for fire or EMS was uploaded to the state transparency website. The DLGF will not approve the budget or a supplemental appropriation until this attestation is filed.

New DLGF reporting for local finance staff

County auditors must submit homestead deduction data by March 15 each year. The DLGF can post standard forms online and will review proposed notices and ordinances within 30 days. Auditors must certify which units are in each taxing district by July 1. Counties, cities, and towns must report next year’s debt service due from local income tax by August 1. Most rules start July 1, 2026.

Tourism promo funds repealed in 2026

The law ends the old rules that sent up to 5% of certain tourism tax money to a promotion fund and the rest above 5% to a capital fund. Those deposit and transfer rules no longer apply. This change takes effect July 1, 2026.

Limit on pledging local tax revenue

For debts incurred after May 9, 2025, a county, city, town, or other unit may not pledge more than 25% of its certified local income tax distribution to pay those obligations. This rule is in effect May 10, 2025 through June 30, 2028.

Clearer rules for manufactured and mobile homes

The law updates what counts as a mobile or manufactured home and when those rules apply. If you record a purchase contract for a manufactured or mobile home, you must give the recorder a copy of the title, an affidavit stating who pays property taxes, and pay recording fees. The recorder sends this to the treasurer and notifies the assessor. Sellers must give the buyer the required permit before closing, and buyers must transfer the title with the BMV within 90 days. The sale‑permit and 90‑day title rule start July 1, 2026. The definitional updates take effect when the law is enacted.

HOA board stays; homesteads vote on rentals

If a properly called HOA election meeting lacks a quorum, current board members keep serving until successors are chosen and qualified. After the new rule takes effect, only owners who live in their home as a homestead may vote on rules that ban or restrict renting. Developers keep voting while they still own lots.

New home seller condition disclosure form

Home sellers must use a new disclosure form starting July 1, 2026. It covers the foundation, roof, systems, water and sewer, contamination history, flood plains, historic districts, conservation easements, and some listed liens. Sellers alone must disclose military base proximity, but not doing so does not stop a sale.

New tax sale and deed notices

A purchaser (or assignee) is entitled to a tax deed only after the redemption period ends and the property is not redeemed. County auditors or purchasers must send detailed notices to owners of record and those with substantial interests within six months of sale (or within 90 days in certain cases). Notices go by certified mail or by publication if no address is known and generally cover one tract per notice. Counties may sell tax sale certificates to the public after advertising once a week for three weeks, with the final notice at least 30 days before the sale. A certificate may be sold for less than the usual minimum price if the price still covers direct sale costs; for unsold certificates, full legal descriptions may be posted on the county website. These updates take effect July 1, 2027.

What counts as residential in new zones

For allocation areas created after June 30, 2024, the law defines residential property as the 1% homestead land and improvement categories plus the residential value used for the local income tax property tax relief credit. This applies upon passage and again on July 1, 2027 and July 1, 2028. The same definition applies to airport development zones created after June 30, 2024, starting July 1, 2026 and again on July 1, 2027. These rules guide how taxes and relief are tracked for homes in new zones.

Zoning appeals: earlier notice, applicant pays

Boards of zoning appeals must give public notice at least 10 days before a hearing. The board can require the applicant to pay the cost of public notice and notices to interested parties. This rule starts July 1, 2027.

Auto‑renew homestead; new penalty

If you received certain property tax deductions last year and still qualify, you do not need to file again. County auditors reapply them unless you are no longer eligible. You must tell the auditor within 60 days if you become ineligible for the homestead deduction. Starting July 1, 2026, if you fail to notify, you owe the extra taxes plus a 10% civil penalty, interest, and other late fees. One percent of civil penalties supports the state homestead database.

Clearer local tax residency rules

For local income tax, you are a resident of the county where you keep a home. If you have more than one or none, the law looks in order to where you are registered to vote, where you register your car, or where you spent the most time during the year. Your residence is set on January 1; moving later in the year does not change that year’s tax. Starting January 1, 2029, when counties use different rates in parts of the county, time spent across those areas is added up and your area of residence is picked by where you spent the most time. Also beginning January 1, 2029, a county cannot impose a rate on you under this chapter unless it could impose the listed base rates on you.

Annual base rates for solar project land

Beginning January 1, 2026, the state sets a solar land base rate each year for the north, central, and south regions. It uses the median true tax value per acre of utility‑class land from the prior assessment date and excludes land assessed with the agricultural base rate. The rates are published by December 1 each year.

Updated rules for mobile and manufactured homes

The law removes mobile and certain manufactured homes from the state’s “industrialized” building system rules. It updates what counts as a mobile structure, including multi‑part retractable and hoisted units. The installer oversight board must submit required HUD certifications or include them in plans sent to HUD.

9‑member fire board in some counties

In counties with populations between 350,000 and 400,000, a nine‑member fire protection board may be used if the usual method would create a larger board. Six members are appointed by county commissioners and three by the county council, with staggered initial terms.

Back payments to three NWI cities

East Chicago, Hammond, and Michigan City can receive unpaid amounts from fiscal years 2022–2025. Starting July 1, 2026, the comptroller may take up to $2 million a year from amounts otherwise payable to Gary and combine it with a $2 million annual state appropriation to make these payments. Each city’s payments stop when its set entitlement is fully paid. This section ends July 1, 2039.

Cities and counties: steps to levy or bond

Counties must adopt a declaratory resolution to use these powers. Cities must pass an ordinance, get mayoral approval, and publish it in full twice, at least a week apart. Both can appropriate money, issue bonds, levy taxes, and act under the chapter. Refunding bonds do not need a new resolution or ordinance. Taxpayers can appeal city actions within 10 days in court for a new trial. These rules take effect July 1, 2027.

Energy-savings contracts: report savings, 15% flex

Starting July 1, 2026, a governing body that signs a guaranteed savings contract must file the contract and pre‑execution cost and savings documents within 60 days, and report yearly savings. The law also lets these contracts include non‑conservation work up to 15% of the contract if required by law or shown cost‑effective by engineering analysis. The details must be reported to the state.

Lake County convention center financing and oversight

When the convention center is substantially complete and a proposal is approved, a seven‑member authority is created to share ownership and oversee it. A reserve fund pays for upgrades and shortfalls. Bonds may be issued and paid from City of Gary lease rentals, and legal challenges must be filed within 15 days. Financing actions are validated after budget committee review.

Local boards: residents only and web notices

Trustees who do not live in the district they serve end their terms on December 31, 2026. The county must appoint resident replacements as soon as possible. From July 1, 2027, a second notice to extend a park district can be posted on the county website instead of a second newspaper ad, with the first notice at least 30 days before an election when that rule applies.

New local tourism boards and rules

Counties may get new tourism and special‑fund boards with set membership and hotel industry seats. If a county raises a certain tourism tax, it must create a new commission with set makeup rules. The law also defines “city” for this article to standardize how these boards are formed.

New rules for local tourism boards

Members must work in or promote tourism. Owners or executives from local tourism businesses can live anywhere in Indiana. Other members must live in the county. Initial terms are staggered; later terms are generally three years, and one board uses two-year terms. If possible, at least two members should be in the room‑rental business. These rules take effect July 1, 2026.

New rules for local tourism commissions

Beginning July 1, 2026, counties that levy certain lodging or tourism taxes must set up commissions with set sizes and required hotel, tourism, and business seats. Largest cities often appoint members. Some members may live outside the county if they are Indiana residents and are owners or executives of local tourism businesses. Counties must create tourism funds for promotion and certain capital projects, and can transfer money to a commission on written request. A city tourism capital fund is required only if the county raises the tax and both county bodies approve.

New rules for state commission board

Beginning July 1, 2027, the commission’s board must hold an organizational meeting within 30 days. Members must live in Indiana and cannot be elected officials. Meetings need public notice. The board may adopt bylaws and a code of ethics.

New prices and rules for notices

Beginning July 1, 2027, newspapers must compute public notice prices by the line using a 250‑em square, with capped yearly increases. Electronic editions must charge the same basic price as print. Notices must use a minimum type size, and papers may accept notices electronically. To qualify for county business notices, a paper must have paid circulation of at least 2% of the county population; a qualified publication must reach at least 10%.

How TIF counts homes is updated

For allocation areas set up after June 30, 2024, residential value includes the 1% homestead land and improvement categories plus the residential value used for a local income tax property‑tax relief credit. This applies to excluded cities, age‑restricted areas, and military base reuse and development districts. Some parts take effect upon passage or on July 1, 2028.

Limits on renewing or keeping old TIFs

Starting July 1, 2026, if land in a TIF area becomes an innovation development district, the TIF area cannot be renewed until the innovation district ends. An original TIF can stay active only to pay a later district’s bonds if the authority appeals and gets approval from the Department of Local Government Finance and notifies the State Board of Accounts.

Most new assessment rules start 2026

Several assessment law changes apply to assessment dates after December 31, 2025, which means taxes first payable in 2027. New IC 6-1.1-10.2 rules apply for those dates and this section ends July 1, 2030. Other listed amendments, including IC 6-1.1-51.3-5 and -6 and a change to IC 6-1.1-12-14, also apply to post‑2025 assessment dates and expire January 1, 2028.

Original TIF can stay to pay bonds

If a taxing district has multiple TIF districts, the original TIF can remain active only to pay outstanding bonds of a later TIF. This needs approval from the Department of Local Government Finance and notice to the State Board of Accounts. It applies upon passage.

Clearer property tax terms and definitions

The law clarifies that manufactured homes include mobile homes for property tax. It standardizes where “base assessed value” is defined across code sections. It also clarifies what counts as “property taxes” for allocation, including certain allocation areas. These updates take effect upon passage.

Future formula for local levy limits

Effective January 1, 2029, the formula that sets a civil taxing unit’s maximum property tax levy changes, with special allowances for counties that had a prior levy freeze and a plan to phase down stabilization funds. Effective January 1, 2026 (retroactive), a civil taxing unit that did not levy last year or did not exist last January 1 is not bound by levy limits for the next year but must file an adopted budget, levy, and rate by June 30 of the prior year for certification. The Department of Local Government Finance checks whether the budget is fundable. Fire protection territory levies are exempt from that subsection.

Local income tax timing and voting rules

Beginning July 1, 2028, ordinances adopted on or before October 1 take effect the next January 1; those adopted after October 1 take effect January 1 of the second year. Some expirations move from 2027 to 2028, and certain expenditure rates must be renewed to continue from January 1, 2029. If bonds or leases are outstanding, the minimum rate must produce 1.25 times the highest annual obligations until maturity. Auditors must record votes and send certified results within 10 days electronically. Members must vote within 30 days after receiving an ordinance, and single voting bloc counties must vote as a whole through May 31, 2028.

New split and timing for vehicle excise

Starting January 1, 2027, county treasurers keep vehicle excise taxes in a separate account and settle them with property taxes in June and December. Before locals get their share, a state welfare and tuition support amount is deducted by a set formula. County auditors then split the rest among taxing units like property taxes. Assessors must verify residence and taxing unit data from BMV forms within 30 days.

New vehicle excise tax procedures

Beginning January 1, 2027, the Bureau of Motor Vehicles sets the procedures and forms to collect the vehicle excise tax and keep proper accounts. The state board of accounts must approve the needed forms and records.

Quarterly aircraft tax sent to counties

Beginning January 1, 2027, the state allocates each aircraft excise tax payment to the county where the aircraft is usually kept. Counties receive payments quarterly by the 15th of the following month, with the first each year in April. County treasurers keep a separate fund and auditors split money like property taxes. A state welfare and tuition support amount is deducted first by formula. Assessors must verify residence and taxing unit details within 30 days.

Two property tax code sections repealed

The law repeals IC 6‑1.1‑18‑29 and IC 6‑1.1‑18‑29.5 upon enactment.

Up to $40M more for state tech

The budget agency may add up to $40 million to a contingency fund for state technology contracts through the fiscal year ending before July 1, 2027. Budget committee review is required. This authority ends July 1, 2027.

Lake County local tax reallocations

Starting July 1, 2028, the state reduces the economic‑development share of certified revenue for Lake County and listed cities by set percentages (for example, 25% for Lake County, 10% for Crown Point, 15% for Winfield, and 7.5% for Gary). The state notifies the county auditor of both the remaining amounts and what was withheld. Lake County also keeps authority through December 31, 2028 to use former tax revenue for options such as lowering property tax levies or providing property tax replacement credits. The section authorizing this allocation authority now expires July 1, 2031.

More flexible redevelopment fund uses

A redevelopment allocation fund can pay for eligible efficiency projects, but only after all required debt payments, reimbursements, expenses, and reserves are covered. For certain older redevelopment areas with a pre‑June 1, 1987 resolution, the law also allows including up to 25% of taxes on depreciable personal property with useful life over eight years in the allocated base.

Small cities can keep prior population

For local income tax rules, cities and towns generally use the 2020 federal census for population. A fiscal body can pass an ordinance by a set deadline to keep the prior census count for classification. Cities and towns with over 3,500 but under 7,000 people may pass an ordinance to be treated as under 3,500 for county local income tax rate and distribution. The ordinance takes effect the next January 1 after adoption and must be certified to the department of local government finance. This starts July 1, 2028.

Sponsors & Cosponsors

Sponsor

  • Craig Snow

    Republican • House

Cosponsors

  • Cherrish Pryor

    Democratic • House

  • Danny Lopez

    Republican • House

  • Harold Slager

    Republican • House

  • Linda Rogers

    Republican • Senate

  • Lonnie Randolph

    Democratic • Senate

  • Ryan Mishler

    Republican • Senate

  • Scott Baldwin

    Republican • Senate

  • Travis Holdman

    Republican • Senate

Roll Call Votes

All Roll Calls

Yes: 268 • No: 52

House vote 2/27/2026

Roll Call 415 on HB1210.05.ENGS.CCH001

Yes: 91 • No: 3

Senate vote 2/27/2026

Roll Call 324 on HB1210.05.ENGS.CCS001

Yes: 48 • No: 0 • Other: 2

Senate vote 2/24/2026

Roll Call 242 on HB1210.05.ENGS

Yes: 38 • No: 10

Senate vote 2/19/2026

Roll Call 197 on HB1210.04.COMS.AMS008

Yes: 9 • No: 38 • Other: 2

House vote 2/2/2026

Roll Call 175 on HB1210.03.ENGH

Yes: 82 • No: 1 • Other: 3

Actions Timeline

  1. Signed by the Governor

    3/12/2026House
  2. Public Law 157

    3/12/2026House
  3. Signed by the President Pro Tempore

    3/5/2026Senate
  4. Signed by the Speaker

    3/3/2026House
  5. Signed by the President of the Senate

    3/2/2026Senate
  6. CCR # 1 filed in the House

    2/27/2026House
  7. Rules Suspended. Conference Committee Report 1: adopted by the Senate; Roll Call 324: yeas 48, nays 0

    2/27/2026Senate
  8. Rules Suspended. Conference Committee Report 1: adopted by the House; Roll Call 415: yeas 91, nays 3

    2/27/2026House
  9. CCR # 1 filed in the Senate

    2/27/2026Senate
  10. House advisors appointed: Jordan, Thompson, Lopez, Campbell, Harris

    2/25/2026House
  11. House conferees appointed: Snow, Pryor

    2/25/2026House
  12. House dissented from Senate amendments

    2/25/2026House
  13. Senate conferees appointed: Baldwin, Hunley

    2/25/2026Senate
  14. Motion to dissent filed

    2/25/2026House
  15. Senate advisors appointed: Holdman, Mishler, Qaddoura

    2/25/2026Senate
  16. Returned to the House with amendments

    2/24/2026Senate
  17. Third reading: passed; Roll Call 242: yeas 38, nays 10

    2/24/2026Senate
  18. Amendment #19 (Hunley) failed; voice vote

    2/19/2026Senate
  19. Amendment #7 (Buchanan) prevailed; voice vote

    2/19/2026Senate
  20. Amendment #16 (Baldwin) prevailed; voice vote

    2/19/2026Senate
  21. Amendment #8 (Young M) failed; Roll Call 197: yeas 9, nays 38

    2/19/2026Senate
  22. Second reading: amended, ordered engrossed

    2/19/2026Senate
  23. Committee report: amend do pass, adopted

    2/17/2026Senate
  24. Senator Randolph added as cosponsor

    2/12/2026Senate
  25. First reading: referred to Committee on Tax and Fiscal Policy

    2/5/2026Senate

Bill Text

  • Engrossed House Bill (H)

  • Engrossed House Bill (S)

  • Enrolled House Bill (H)

  • House Bill (H)

  • House Bill (S)

  • Introduced House Bill (H)

Related Bills

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