# Indiana SB 158: Lake County rounding of local taxes pilot program.

Indiana SB 158, Lake County rounding of local taxes pilot program., is a Second Regular Session 124th General Assembly (2026) Senate bill sponsored by Dan Dernulc (Republican); status failed, last action 2026-01-05 (First reading: referred to Committee on Tax and Fiscal Policy) (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/IN-SB158-2026
- 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 158
- State: Indiana
- Session: Second Regular Session 124th General Assembly (2026)
- Title: Lake County rounding of local taxes pilot program.
- Status: failed
- Chamber: Senate
- Introduced: 2026-01-05
- Last action: 2026-01-05, First reading: referred to Committee on Tax and Fiscal Policy
- Sponsor: Dan Dernulc (Republican)
- Cosponsors: 0
- Subjects: tax and fiscal policy
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

Establishes the Lake County rounding of local taxes pilot program. Requires a local unit to round a tax amount payable to the local unit: (1) downward in the case of a tax amount with one, two, six, or seven in the second decimal place to the next amount divisible by $0.05; or (2) upward in the case of a tax amount with three, four, eight, or nine in the second decimal place to the next amount divisible by $0.05.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Dan Dernulc (Republican), Senate

## Actions (2)

- 2026-01-05: First reading: referred to Committee on Tax and Fiscal Policy (Senate)
- 2026-01-05: Authored by Senator Dernulc (Senate)

## Bill text

- Introduced Senate Bill (S): [PDF](https://api.iga.in.gov/2026/bills/SB0158/versions/SB0158.01.INTR?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/SB0158/versions/SB0158.01.INTR?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)
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Source: PRIA, https://policyrisk.com/state-bill/IN-SB158-2026 (as of 2026-11-01).