# Indiana SB 142: Local hospitality boards.

Indiana SB 142, Local hospitality boards., is a Second Regular Session 124th General Assembly (2026) Senate bill sponsored by Scott Alexander (Republican); status failed, last action 2026-01-28 (First reading: referred to Committee on Ways and Means) (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/IN-SB142-2026
- As of: 2026-11-01
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Indiana SB 142
- State: Indiana
- Session: Second Regular Session 124th General Assembly (2026)
- Title: Local hospitality boards.
- Status: failed
- Chamber: Senate
- Introduced: 2026-01-05
- Last action: 2026-01-28, First reading: referred to Committee on Ways and Means
- Sponsor: Scott Alexander (Republican)
- Cosponsors: 2
- Subjects: tax and fiscal policy, the house, ways and means
- Touches household money: no
- Roll calls: 1 (44 yes, 0 no in all)
- Economic provisions PRIA read: 0

## Summary

Allows the Delaware County executive to adopt an ordinance to consolidate the functions of a board, bureau, commission, authority, or any other similar entity (former entity) authorized to administer funds received from the Delaware County: (1) innkeeper's tax; or (2) food and beverage tax; into a single, consolidated entity as designated in the consolidating ordinance. Specifies that if a consolidating ordinance is adopted, each former entity is abolished on the date the ordinance is adopted, the term of a member serving on each former entity ends on the date the ordinance is adopted, and a subsequent ordinance may not be adopted to restore a former entity and transfer the powers, duties, and responsibilities of innkeeper's tax and food and beverage tax administration back to the former entity. Sets forth transitional provisions that must be included in the ordinance.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Scott Alexander (Republican), Senate
- Cosponsor: J.D. Prescott (Republican), House
- Cosponsor: Mike Gaskill (Republican), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-01-26 | Senate | Third reading: passed | pass | 44 | 0 |   |

## Actions (9)

- 2026-01-28: First reading: referred to Committee on Ways and Means (House)
- 2026-01-27: Referred to the House (Senate)
- 2026-01-26: House sponsor: Representative Prescott (Senate)
- 2026-01-26: Third reading: passed; Roll Call 71: yeas 44, nays 0 (Senate)
- 2026-01-22: Senator Gaskill added as second author (Senate)
- 2026-01-22: Second reading: ordered engrossed (Senate)
- 2026-01-20: Committee report: amend do pass, adopted (Senate)
- 2026-01-05: First reading: referred to Committee on Tax and Fiscal Policy (Senate)
- 2026-01-05: Authored by Senator Alexander (Senate)

## Bill text

- Introduced Senate Bill (S): [PDF](https://api.iga.in.gov/2026/bills/SB0142/versions/SB0142.01.INTR?format=pdf)
- Senate Bill (H): [PDF](https://api.iga.in.gov/2026/bills/SB0142/versions/SB0142.02.COMS?format=pdf)

## Related bills

- SB 80: Code publication. (signed)
- HB 1424: Farm and homestead food sales. (signed)
- HB 1406: Tax and fiscal matters. (signed)
- 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)

## Sources
- [Introduced Senate Bill (S) (PDF)](https://api.iga.in.gov/2026/bills/SB0142/versions/SB0142.01.INTR?format=pdf)
- [Senate Bill (H) (PDF)](https://api.iga.in.gov/2026/bills/SB0142/versions/SB0142.02.COMS?format=pdf)

## Related
- [SB 80: Code publication.](https://policyrisk.com/state-bill/IN-SB80-2026)
- [HB 1424: Farm and homestead food sales.](https://policyrisk.com/state-bill/IN-HB1424-2026)
- [HB 1406: Tax and fiscal matters.](https://policyrisk.com/state-bill/IN-HB1406-2026)
- [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)
- [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-SB142-2026 (as of 2026-11-01).