All Roll Calls
Yes: 173 • No: 62
IndianaSB 212Second Regular Session 124th General Assembly (2026)SenateWALLET
State income tax conformity.
Sponsored By: Travis Holdman (Republican)
Became Law
tax and fiscal policythe houseways and means
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Bill Overview
Analyzed Economic Effects
3 provisions identified: 0 benefits, 0 costs, 3 mixed.
Indiana aligns with 2023 federal tax rules
Beginning January 1, 2025, Indiana uses the federal tax code as it stood on January 1, 2023 to figure state taxes. This sets how income, deductions, and credits are counted. Federal laws outside the tax code that affected AGI, taxable income, or credits and were in effect on January 1, 2023 also count. Federal tax regulations in effect on January 1, 2023 are treated as Indiana rules unless the Department of Revenue issues different rules. This can raise or lower your Indiana tax depending on which federal changes apply to you.
Updates for adoption credit, HSAs, and depreciation
For three items, Indiana uses the federal rules as they are on July 4, 2025. These are the federal adoption credit (Section 23), the HSA preventive care rule (Section 223(c)(2)(E)), and a business property depreciation rule (Section 168(e)(3)(B)(vi)). This special date applies only to those items. It applies beginning January 1, 2025 and can change your Indiana tax if you claim them.
Older federal changes apply to past years
For tax years that began before January 1, 2023, Indiana follows most federal tax changes passed before that date for that same year. It excludes the 21st Century Cures Act and the Disaster Tax Relief and Airport and Airway Extension Act of 2017. For tax years ending before January 1, 2013, Indiana ignores certain 2010 federal changes for a short list of tax code sections. The Department of Revenue issues forms and rules to make this work. These rules start January 1, 2025 and only affect those old years.
Sponsors & Cosponsors
Sponsor
Travis Holdman
Republican • Senate
Cosponsors
Craig Snow
Republican • House
Jeffrey Thompson
Republican • House
Linda Rogers
Republican • Senate
Scott Baldwin
Republican • Senate
Roll Call Votes
House vote • 1/28/2026
Roll Call 109 on SB0212.03.COMH
Yes: 96 • No: 0 • Other: 1
House vote • 1/27/2026
Roll Call 106 on SB0212.03.COMH.AMH001
Yes: 29 • No: 62 • Other: 4
Senate vote • 1/15/2026
Roll Call 27 on SB0212.02.COMS
Yes: 48 • No: 0
Actions Timeline
Public Law 1
1/29/2026SenateSigned by the Governor
1/29/2026SenateSigned by the President of the Senate
1/28/2026SenateSigned by the President Pro Tempore
1/28/2026SenateSigned by the Speaker
1/28/2026HouseThird reading: passed; Roll Call 109: yeas 96, nays 0
1/28/2026HouseReturned to the Senate without amendments
1/28/2026HouseSecond reading: ordered engrossed
1/27/2026HouseAmendment #1 (Porter) failed; Roll Call 106: yeas 29, nays 62
1/27/2026HouseCommittee report: do pass, adopted
1/22/2026HouseFirst reading: referred to Committee on Ways and Means
1/20/2026HouseReferred to the House
1/15/2026SenateThird reading: passed; Roll Call 27: yeas 48, nays 0
1/15/2026SenateCosponsor: Representative Snow
1/15/2026SenateHouse sponsor: Representative Thompson
1/15/2026SenateSecond reading: ordered engrossed
1/13/2026SenateSenator Rogers added as third author
1/12/2026SenateCommittee report: do pass, adopted
1/12/2026SenateSenator Baldwin added as second author
1/12/2026SenateAuthored by Senator Holdman
1/6/2026SenateFirst reading: referred to Committee on Tax and Fiscal Policy
1/6/2026Senate
Bill Text
Enrolled Senate Bill (S)
Introduced Senate Bill (S)
Senate Bill (H)
Senate Bill (S)