# Indiana SB 213: Income tax deduction for theft loss.

Indiana SB 213, Income tax deduction for theft loss., is a Second Regular Session 124th General Assembly (2026) Senate bill sponsored by Travis Holdman (Republican); status failed, last action 2026-01-28 (First reading: referred to Committee on Ways and Means); PRIA reads it as touching household money (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/IN-SB213-2026
- 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 213
- State: Indiana
- Session: Second Regular Session 124th General Assembly (2026)
- Title: Income tax deduction for theft loss.
- Status: failed
- Chamber: Senate
- Introduced: 2026-01-08
- Last action: 2026-01-28, First reading: referred to Committee on Ways and Means
- Sponsor: Travis Holdman (Republican)
- Cosponsors: 4
- Subjects: tax and fiscal policy, the house, ways and means
- Touches household money: yes
- Roll calls: 1 (43 yes, 1 no in all)
- Economic provisions PRIA read: 0

## Summary

Provides an income tax deduction for theft losses that result from certain financial transactions induced by third parties and that cause the individual to incur federal gross income as a result of the theft. Requires the department of state revenue to first certify the theft loss deduction before a taxpayer may claim the deduction in a taxable year.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Travis Holdman (Republican), Senate
- Cosponsor: Craig Snow (Republican), House
- Cosponsor: Fady Qaddoura (Democratic), Senate
- Cosponsor: Jeffrey Thompson (Republican), House
- Cosponsor: Lonnie Randolph (Democratic), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-01-26 | Senate | Third reading: passed | pass | 43 | 1 |   |

## Actions (12)

- 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 Thompson (Senate)
- 2026-01-26: Third reading: passed; Roll Call 77: yeas 43, nays 1 (Senate)
- 2026-01-26: Cosponsor: Representative Snow (Senate)
- 2026-01-22: Amendment #1 (Holdman) prevailed; voice vote (Senate)
- 2026-01-22: Second reading: amended, ordered engrossed (Senate)
- 2026-01-20: Committee report: amend do pass, adopted (Senate)
- 2026-01-15: Senator Randolph added as coauthor (Senate)
- 2026-01-12: Senator Qaddoura added as second author (Senate)
- 2026-01-08: First reading: referred to Committee on Tax and Fiscal Policy (Senate)
- 2026-01-08: Authored by Senator Holdman (Senate)

## Bill text

- Engrossed Senate Bill (H): [PDF](https://api.iga.in.gov/2026/bills/SB0213/versions/SB0213.03.ENGS?format=pdf)
- Introduced Senate Bill (S): [PDF](https://api.iga.in.gov/2026/bills/SB0213/versions/SB0213.01.INTR?format=pdf)
- Senate Bill (S): [PDF](https://api.iga.in.gov/2026/bills/SB0213/versions/SB0213.02.COMS?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
- [Engrossed Senate Bill (H) (PDF)](https://api.iga.in.gov/2026/bills/SB0213/versions/SB0213.03.ENGS?format=pdf)
- [Introduced Senate Bill (S) (PDF)](https://api.iga.in.gov/2026/bills/SB0213/versions/SB0213.01.INTR?format=pdf)
- [Senate Bill (S) (PDF)](https://api.iga.in.gov/2026/bills/SB0213/versions/SB0213.02.COMS?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-SB213-2026 (as of 2026-11-01).