# Indiana HB 1524: Tax credit for contributions to qualified nonprofits.

Indiana HB 1524, Tax credit for contributions to qualified nonprofits., is a First Regular Session 124th General Assembly (2025) House bill sponsored by Lorissa Sweet (Republican); status failed, last action 2025-01-21 (First reading: referred to Committee on Ways and Means) (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/IN-HB1524-2025
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Indiana HB 1524
- State: Indiana
- Session: First Regular Session 124th General Assembly (2025)
- Title: Tax credit for contributions to qualified nonprofits.
- Status: failed
- Chamber: House
- Introduced: 2025-01-21
- Last action: 2025-01-21, First reading: referred to Committee on Ways and Means
- Sponsor: Lorissa Sweet (Republican)
- Cosponsors: 0
- Subjects: ways and means
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

Provides a state tax credit (credit) for contributions made to a qualified nonprofit organization for taxable years beginning after December 31, 2025. Provides that the amount allowable as a credit in a taxable year is equal to the lesser of: (1) the total amount of the contributions made by the taxpayer to one or more qualified nonprofit organizations; or (2) 50% of the taxpayer's state tax liability. Provides that the maximum amount of credits that may be awarded in a state fiscal year may not exceed $1,000,000.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Lorissa Sweet (Republican), House

## Actions (2)

- 2025-01-21: First reading: referred to Committee on Ways and Means (House)
- 2025-01-21: Authored by Representative Sweet (House)

## Bill text

- Introduced House Bill (H): [PDF](https://api.iga.in.gov/2025/bills/HB1524/versions/HB1524.01.INTR?format=pdf)

## Related bills

- SB 324: Criminal procedures. (signed)
- SB 231: Various corrections matters. (signed)
- SB 80: Code publication. (signed)
- SB 453: Various tax matters. (signed)
- SB 464: Financial institutions and consumer credit. (signed)
- SB 371: Workforce matters. (signed)

## Sources
- [Introduced House Bill (H) (PDF)](https://api.iga.in.gov/2025/bills/HB1524/versions/HB1524.01.INTR?format=pdf)

## Related
- [SB 324: Criminal procedures.](https://policyrisk.com/state-bill/IN-SB324-2025)
- [SB 231: Various corrections matters.](https://policyrisk.com/state-bill/IN-SB231-2025)
- [SB 80: Code publication.](https://policyrisk.com/state-bill/IN-SB80-2025)
- [SB 453: Various tax matters.](https://policyrisk.com/state-bill/IN-SB453-2025)
- [SB 464: Financial institutions and consumer credit.](https://policyrisk.com/state-bill/IN-SB464-2025)
- [SB 371: Workforce matters.](https://policyrisk.com/state-bill/IN-SB371-2025)
- [Indiana bills](https://policyrisk.com/states/indiana/bills)
- [Indiana state hub](https://policyrisk.com/states/indiana)
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Source: PRIA, https://policyrisk.com/state-bill/IN-HB1524-2025 (as of 2026-10-17).