# Indiana SB 154: Various tax matters.

Indiana SB 154, Various tax matters., is a First Regular Session 124th General Assembly (2025) Senate bill sponsored by Lonnie Randolph (Democratic); status failed, last action 2025-01-08 (First reading: referred to Committee on Tax and Fiscal Policy) (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/IN-SB154-2025
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Indiana SB 154
- State: Indiana
- Session: First Regular Session 124th General Assembly (2025)
- Title: Various tax matters.
- Status: failed
- Chamber: Senate
- Introduced: 2025-01-08
- Last action: 2025-01-08, First reading: referred to Committee on Tax and Fiscal Policy
- Sponsor: Lonnie Randolph (Democratic)
- Cosponsors: 0
- Subjects: tax and fiscal policy
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

Increases the maximum amount of the income tax credit for an individual employed as a teacher for amounts expended for classroom supplies from $100 to $500 per taxable year. Adds students who attend public schools for purposes of eligibility for the unreimbursed education expenditure tax deduction. Provides that the amount of the deduction is the lesser of: (1) $1,000 multiplied by the number of the taxpayer's dependent children for whom the taxpayer made education expenditures in the taxable year; or (2) the total amount of actual unreimbursed education expenditures that the taxpayer incurs for each of the taxpayer's dependent children in the taxable year. (Under current law, the amount is $1,000 multiplied by the number of the taxpayer's dependent children for whom the taxpayer made education expenditures in the taxable year.) Defines "public school".

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Lonnie Randolph (Democratic), Senate

## Actions (2)

- 2025-01-08: First reading: referred to Committee on Tax and Fiscal Policy (Senate)
- 2025-01-08: Authored by Senator Randolph Lonnie M (Senate)

## Bill text

- Introduced Senate Bill (S): [PDF](https://api.iga.in.gov/2025/bills/SB0154/versions/SB0154.01.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 Senate Bill (S) (PDF)](https://api.iga.in.gov/2025/bills/SB0154/versions/SB0154.01.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)
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Source: PRIA, https://policyrisk.com/state-bill/IN-SB154-2025 (as of 2026-10-17).