All Roll Calls
Yes: 234 • No: 0
Sponsored By: Shane Lindauer (Republican)
Signed by Governor
Establishes a procedure to be followed when there are unpaid taxes assessed on a mineral interest. Adds a $10,000 cap on a tax credit for a taxpayer who completes preservation or rehabilitation of a historic property. Establishes that the department of natural resources can not certify credits into future years, but may maintain credits previously certified (credits granted before March 10, 2025 for expenditures incurred before July 1, 2024). Provides conditions and guidelines under which the department of natural resources may establish submerged lands preserves. Asks the legislative council to assign to an appropriate interim study committee the topic of studying the economic value of public land for recreation in Indiana.
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4 provisions identified: 2 benefits, 1 costs, 1 mixed.
Beginning July 1, 2025, historic-property tax credits are capped at the lesser of $10,000 or 20% of approved qualified costs. Taxpayers must finish the preservation or rehabilitation and get required certifications in the tax year they claim the credit. The office can approve only $250,000 per state fiscal year, reducing approvals to the amount remaining and stopping at the cap. These approval rules cover credits first awardable after March 9, 2025. Credits for costs incurred before July 1, 2024, and approved before March 10, 2025, count toward a pre-July 2024 fiscal year.
Beginning July 1, 2025, a special claim rule applies to historic-property credits granted before March 10, 2025. It covers credits where costs were claimed in a different tax year from when the work was performed. Those taxpayers can claim the credit in their first tax year beginning after December 31, 2024. They can also carry the credit into later years under existing carryforward rules.
Beginning July 1, 2025, county auditors must give added notice when unpaid taxes make a mineral interest eligible for sale. They must post the sale notice on the county website and send it to Indiana’s Department of Natural Resources. Both steps must happen at least 21 days before the auditor applies for a judgment.
Beginning July 1, 2025, Indiana’s Department of Natural Resources can create underwater preserves in Lake Michigan and the Ohio River. Qualifying areas contain historic aircraft or watercraft, abandoned property, or underwater features with cultural, recreational, environmental, or scientific value. The department must consider the need for protection, and each preserve extends to the water’s surface. It governs access and use and can restrict or ban changes, destruction, or removal of property and features. The department must also reclassify existing dedicated nature preserves containing abandoned property as submerged lands preserves.
Shane Lindauer
Republican • House
Lonnie Randolph
Democratic • Senate
Susan Glick
Republican • Senate
All Roll Calls
Yes: 234 • No: 0
House vote • 4/17/2025
House concurred with Senate amendments
Yes: 90 • No: 0
Senate vote • 4/15/2025
Third reading: passed
Yes: 47 • No: 0
House vote • 2/17/2025
Third reading: passed
Yes: 97 • No: 0
Public Law 125
Signed by the Governor
Signed by the President of the Senate
Signed by the President Pro Tempore
Signed by the Speaker
House concurred with Senate amendments; Roll Call 490: yeas 90, nays 0
Returned to the House with amendments
Motion to concur filed
Third reading: passed; Roll Call 447: yeas 47, nays 0
Amendment #2 (Yoder) prevailed; voice vote
Second reading: amended, ordered engrossed
Committee report: do pass, adopted
Senator Randolph added as cosponsor
Committee report: amend do pass adopted; reassigned to Committee on Tax and Fiscal Policy
First reading: referred to Committee on Natural Resources
Referred to the Senate
Third reading: passed; Roll Call 188: yeas 97, nays 0
Senate sponsor: Senator Glick
Amendment #1 (Lindauer) prevailed; voice vote
Second reading: amended, ordered engrossed
Committee report: do pass, adopted
First reading: referred to Committee on Natural Resources
Authored by Representative Lindauer
Engrossed House Bill (H)
Engrossed House Bill (S)
Enrolled House Bill (H)
House Bill (H)
House Bill (S)
Introduced House Bill (H)
SB 231, Various corrections matters.
Eliminates requirements that the department of correction: (1) maintain farm programs for offenders committed to the department; and (2) prepare a report calculating the savings realized as a result of sentencing changes. Replaces a reference to a rule repealed by the department of correction with a requirement that the custody and treatment of juveniles meet the standards and licensing requirements adopted in the administrative rules of the department.
SB 324, Criminal procedures.
Increases the penalty levels of crimes related to fentanyl. Provides that a court shall consider requiring certain persons charged with a crime of domestic violence to wear a monitoring device as a condition of bail. Requires that a bail hearing for a violent arrestee or a repeat violent arrestee be held in open court and provides that before releasing a violent arrestee or a repeat violent arrestee on bail the court must review the probable cause affidavit or arrest warrant and impose money bail payable by surety bond or cash deposit. Provides that in accordance with IC 27-10-2-4.5(g)(2), a charitable bail organization may not pay money bail on behalf of a violent arrestee or a repeat violent arrestee. Makes conforming changes.
SB 80, Code publication.
Makes Indiana Code publication amendments. Repeals and relocates specific Indiana Code definitions chapters for organization of the defined terms by alphabetical order and to provide for future expansion of the chapters. Makes conforming cross-reference updates. Makes technical amendments to remove tabulation designations from the certain criminal law and procedure sections for consistency with similar statutes and to streamline amendment of those sections. Resolves technical conflicts between various enrolled acts passed during the 2025 legislative session.
SB 453, Various tax matters.
Amends estimated quarterly tax payment provisions. Restructures tax collection requirements for kerosene to eliminate specialized tax filing. Streamlines the filing requirements for gasoline use tax to eliminate multiple filing requirements. Specifies the liability and remittance requirements for the gross retail tax, gasoline use tax, and other listed taxes in certain circumstances. Amends provisions that apply to passenger and household goods carriers. Amends the college savings tax credit. Replaces the term "college choice 529 education savings plan" with "Indiana529 plan". Makes a clarifying change to the closed system cartridge tax. Extends the renewal period from one year to two years for businesses licensed to collect the electronic cigarettes tax, closed systems cartridge tax, and other tobacco products tax. Specifies that the fiscal officer of an entity that has adopted an innkeeper's tax, a food and beverage tax, or an admissions tax must enter into an agreement with the department of state revenue (department) before the department provides certain information to the fiscal officer as required under current law. Specifies when certain tax information may be disclosed by the department. Provides for the transfer of certain funds from the bureau of motor vehicles commission fund to the motor carrier regulation fund. Provides that a person who commits a violation involving a consumer transaction entailing the transportation of passengers or household goods commits a deceptive act that is actionable by the attorney general and is subject to certain remedies and penalties. Specifies remittance procedures for the gasoline use tax. Specifies recapture procedures for certain reduced estimated tax payments. Makes corresponding changes.
SB 464, Financial institutions and consumer credit.
Provides that a reference to federal law in: (1) the First Lien Mortgage Lending Act; (2) the Uniform Consumer Credit Code (UCCC); or (3) the Indiana Code title governing financial institutions; is a reference to the law as in effect December 31, 2024 (rather than December 31, 2023, under current law). Amends the definition of "principal" for purposes of the UCCC provisions governing consumer loans to specify that the term does not include any loan proceeds held as security for the loan. Makes a technical change to the Indiana Code provision governing the prepayment of consumer loans to incorporate a cross reference to the Indiana Code provision setting forth the authorized nonrefundable prepaid finance charge for supervised loans. (Current law references only the authorized nonrefundable prepaid finance charge for consumer loans other than supervised loans.) Amends the definition of "consumer transaction" for purposes of the deceptive consumer sales act (act) to include the provision of a product or service to a: (1) state law enforcement agency; or (2) local law enforcement agency; in Indiana. Amends the definition of "supplier" for purposes of the act to include an entity that provides a product or service to a state or local law enforcement agency in Indiana. Provides that an action that arises from a transaction involving: (1) a state law enforcement agency may be brought and enforced only by the attorney general; and (2) a local law enforcement agency may be brought and enforced only by an attorney acting on behalf of the local law enforcement agency involved in the transaction, unless the local unit of government served by the local law enforcement agency requests the attorney general to bring and enforce an action on behalf of the local unit. Amends the Indiana Code provision governing audit requirements for credit unions to provide that department of financial institutions may establish by policy or rule accounting and auditing standards necessary to define the audit requirements.
SB 371, Workforce matters.
Amends the definitions of "discharge for just cause", "employment", and "gross misconduct" for purposes of unemployment insurance. Provides that an unemployment claimant: (1) is required to verify the claimant's identity before a claim can be filed, and as a condition for continued eligibility; and (2) has the right to request a wage investigation and to appeal the results of the investigation to a liability administrative law judge. Allows an unemployment claimant or employing unit to appeal regarding the claimant's status as an insured worker. Requires that all hearings before an administrative law judge or the unemployment insurance review board concerning disputed unemployment claims be set as telephone hearings, unless an objection is made. Allows a disputed unemployment claim to be directly filed with a liability administrative law judge. Provides that administrative records of the department of workforce development (department) are self-authenticating and admissible in an administrative hearing. Provides that the department may release certain confidential records to the extent permitted by federal law. Makes certain changes regarding the reemployment service and eligibility assessment program. Makes various changes regarding extended unemployment benefits. Provides that repayment of a benefits overpayment may be waived if certain conditions are met. Alters certain fee and payment provisions. Removes or alters notice and delivery requirements and extends certain deadlines. Requires the department to issue a written notice of violation to a person who fails to comply with certain authorization requirements. Provides that the department may assess a civil penalty against a person under certain circumstances. Requires civil penalties collected by the department to be deposited in the proprietary educational institution authorization fund. Establishes the unemployment insurance modernization fund (fund). Requires the department to annually submit a report to the budget committee detailing the expenditures made from the fund during the previous state fiscal year. Requires the department to annually submit a report to the budget committee concerning the status of the department's unemployment insurance program. Provides that the department may establish a reemployment pilot program. Makes conforming changes.