# Indiana HB 1284: Local income taxes.

Indiana HB 1284, Local income taxes., is a Second Regular Session 124th General Assembly (2026) House bill sponsored by Alex Zimmerman (Republican); status failed, last action 2026-01-06 (First reading: referred to Committee on Ways and Means) (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/IN-HB1284-2026
- 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 1284
- State: Indiana
- Session: Second Regular Session 124th General Assembly (2026)
- Title: Local income taxes.
- Status: failed
- Chamber: House
- Introduced: 2026-01-06
- Last action: 2026-01-06, First reading: referred to Committee on Ways and Means
- Sponsor: Alex Zimmerman (Republican)
- Cosponsors: 0
- Subjects: ways and means
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

Provides that within a county's total expenditure rate, the county may adopt: (1) up to a 0.7% rate (instead of a 1.2% rate) for county general purpose revenue; (2) up to a 0.2% rate (instead of a 0.4% rate) for fire protection and emergency medical services; (3) up to a 0.2% rate for nonmunicipal civil taxing unit general purpose revenue; and (4) up to a 1.9% rate (instead of a 1.2% rate) for certain cities and towns that are not eligible to adopt a municipal LIT rate. Eliminates provisions that expire local income tax rates each year. Authorizes a city or town to impose a municipal LIT rate up to 1.9% (instead of 1.2%). Modifies the population threshold required for a city or town to impose a municipal LIT rate. Modifies the formula used to determine distribution amounts of revenue from a tax rate imposed for fire protection and emergency medical services.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Alex Zimmerman (Republican), House

## Actions (2)

- 2026-01-06: First reading: referred to Committee on Ways and Means (House)
- 2026-01-06: Authored by Representative Zimmerman (House)

## Bill text

- Introduced House Bill (H): [PDF](https://api.iga.in.gov/2026/bills/HB1284/versions/HB1284.01.INTR?format=pdf)

## Related bills

- HB 1266: Department of education and education matters. (signed)
- HB 1277: Health and human services 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/HB1284/versions/HB1284.01.INTR?format=pdf)

## Related
- [HB 1266: Department of education and education matters.](https://policyrisk.com/state-bill/IN-HB1266-2026)
- [HB 1277: Health and human services matters.](https://policyrisk.com/state-bill/IN-HB1277-2026)
- [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-HB1284-2026 (as of 2026-11-01).