# Indiana SB 212: State income tax conformity. Indiana SB 212, State income tax conformity., is a Second Regular Session 124th General Assembly (2026) Senate bill sponsored by Travis Holdman (Republican); status signed, last action 2026-01-29 (Public Law 1); PRIA reads it as touching household money (as of 2026-11-01). - Canonical: https://policyrisk.com/state-bill/IN-SB212-2026 - 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 212 - State: Indiana - Session: Second Regular Session 124th General Assembly (2026) - Title: State income tax conformity. - Status: signed - Chamber: Senate - Introduced: 2026-01-06 - Last action: 2026-01-29, Public Law 1 - Sponsor: Travis Holdman (Republican) - Cosponsors: 4 - Subjects: tax and fiscal policy, the house, ways and means - Touches household money: yes - Roll calls: 3 (173 yes, 62 no in all) - Economic provisions PRIA read: 3 ## Summary Amends the definition of "Internal Revenue Code" to conform with certain provisions enacted in Public Law 119-21 (H.R. 1) (commonly known as the One Big Beautiful Bill Act of 2025). ## Bill overview: provisions PRIA read - Indiana updates adoption tax rules for families: mixed, low. Retroactive to January 1, 2025, Indiana follows federal adoption credit rules in effect on July 4, 2025. For this rule, that replaces the usual January 1, 2023, reference date. The change applies only to the adoption credit provision in federal tax code section 23. The law sets no separate Indiana… - Indiana updates health savings account tax rules: mixed, low. Retroactive to January 1, 2025, Indiana follows a newer federal health plan rule tied to health savings accounts. It uses the rule in effect on July 4, 2025, instead of January 1, 2023. This applies only to the health plan definition in federal tax code section 223(c)(2)(E). The law gives no specif… - Indiana updates business property depreciation tax rules: mixed, low. Retroactive to January 1, 2025, Indiana follows a newer federal rule for classifying property for depreciation deductions. It uses the rule in effect on July 4, 2025, instead of January 1, 2023. The update applies only to property covered by federal tax code section 168(e)(3)(B)(vi). The law states… ## Sponsors and cosponsors - Sponsor: Travis Holdman (Republican), Senate - Cosponsor: Craig Snow (Republican), House - Cosponsor: Jeffrey Thompson (Republican), House - Cosponsor: Linda Rogers (Republican), Senate - Cosponsor: Scott Baldwin (Republican), Senate ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2026-01-28 | House | Third reading: passed | pass | 96 | 0 | | | 2026-01-27 | House | Amendment #1 (Porter) failed | fail | 29 | 62 | | | 2026-01-15 | Senate | Third reading: passed | pass | 48 | 0 | | ## Actions (21) - 2026-01-29: Public Law 1 (Senate) - 2026-01-29: Signed by the Governor (Senate) - 2026-01-28: Signed by the Speaker (House) - 2026-01-28: Third reading: passed; Roll Call 109: yeas 96, nays 0 (House) - 2026-01-28: Signed by the President of the Senate (Senate) - 2026-01-28: Signed by the President Pro Tempore (Senate) - 2026-01-28: Returned to the Senate without amendments (House) - 2026-01-27: Second reading: ordered engrossed (House) - 2026-01-27: Amendment #1 (Porter) failed; Roll Call 106: yeas 29, nays 62 (House) - 2026-01-22: Committee report: do pass, adopted (House) - 2026-01-20: First reading: referred to Committee on Ways and Means (House) - 2026-01-15: Referred to the House (Senate) - 2026-01-15: Cosponsor: Representative Snow (Senate) - 2026-01-15: House sponsor: Representative Thompson (Senate) - 2026-01-15: Third reading: passed; Roll Call 27: yeas 48, nays 0 (Senate) - 2026-01-13: Second reading: ordered engrossed (Senate) - 2026-01-12: Senator Baldwin added as second author (Senate) - 2026-01-12: Senator Rogers added as third author (Senate) - 2026-01-12: Committee report: do pass, adopted (Senate) - 2026-01-06: Authored by Senator Holdman (Senate) - 2026-01-06: First reading: referred to Committee on Tax and Fiscal Policy (Senate) ## Bill text - Enrolled Senate Bill (S): [PDF](https://api.iga.in.gov/2026/bills/SB0212/versions/SB0212.04.ENRH?format=pdf) - Introduced Senate Bill (S): [PDF](https://api.iga.in.gov/2026/bills/SB0212/versions/SB0212.01.INTR?format=pdf) - Senate Bill (H): [PDF](https://api.iga.in.gov/2026/bills/SB0212/versions/SB0212.02.COMS?format=pdf) - Senate Bill (S): [PDF](https://api.iga.in.gov/2026/bills/SB0212/versions/SB0212.03.COMH?format=pdf) ## Related bills - SB 185: Alcohol and tobacco matters. (signed) - SB 204: Various education matters. (signed) - SB 179: Indiana department of transportation. (signed) - SB 80: Code publication. (signed) - HB 1424: Farm and homestead food sales. (signed) - HB 1406: Tax and fiscal matters. (signed) ## Sources - [Enrolled Senate Bill (S) (PDF)](https://api.iga.in.gov/2026/bills/SB0212/versions/SB0212.04.ENRH?format=pdf) - [Introduced Senate Bill (S) (PDF)](https://api.iga.in.gov/2026/bills/SB0212/versions/SB0212.01.INTR?format=pdf) - [Senate Bill (H) (PDF)](https://api.iga.in.gov/2026/bills/SB0212/versions/SB0212.02.COMS?format=pdf) - [Senate Bill (S) (PDF)](https://api.iga.in.gov/2026/bills/SB0212/versions/SB0212.03.COMH?format=pdf) ## Related - [SB 185: Alcohol and tobacco matters.](https://policyrisk.com/state-bill/IN-SB185-2026) - [SB 204: Various education matters.](https://policyrisk.com/state-bill/IN-SB204-2026) - [SB 179: Indiana department of transportation.](https://policyrisk.com/state-bill/IN-SB179-2026) - [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) - [Indiana bills](https://policyrisk.com/states/indiana/bills) - [Indiana state hub](https://policyrisk.com/states/indiana) - [All state legislation](https://policyrisk.com/state-bills) Source: PRIA, https://policyrisk.com/state-bill/IN-SB212-2026 (as of 2026-11-01).