All Roll Calls
Yes: 182 • No: 0
IndianaSB 214Second Regular Session 124th General Assembly (2026)SenateWALLET
Department of workforce development.
Sponsored By: Mike Gaskill (Republican)
Signed by Governor
Summary
Defines or amends certain terms. Codifies certain administrative rules with respect to: (1) experience accounts; (2) reporting; (3) contribution rates and payment; (4) seasonal workers; (5) benefit payments to the deceased; (6) part-time workers; (7) work searches; (8) partial unemployment; (9) the filing of claims; (10) interstate claimants; (11) administrative law proceedings; and (12) notice. Alters the powers of the department of workforce development with respect to administrative cooperation agreements. Changes when the department may issue a civil penalty with respect to unauthorized postsecondary proprietary educational institutions. Makes conforming changes.
pensions and laborappropriationsthe houseemployment
Personalized for You
How does this bill affect your finances?
Personalize government policy and PRIA will tell you what this bill means for your household, plus every other piece of legislation we track. PRIA reads each provision against your financial profile to show you exactly what matters to your wallet.
Bill Overview
Analyzed Economic Effects
41 provisions identified: 5 benefits, 13 costs, 23 mixed.
Benefit penalties after disqualifying job separations
Quitting without work-related good cause or being fired for just cause blocks benefits and waiting-period credit starting with the separation week. Rights return after earnings in at least eight weeks total at least eight times the weekly benefit amount. The current claim’s maximum becomes 75% of its amount after the first disqualifying separation. A second separation leaves 85% of that amount; each later separation leaves 90%, with results rounded up to the next dollar. Exceptions include disability, military service, and compulsory retirement.
Tighter partial unemployment rules for workers
Beginning July 1, 2026, workers seeking partial or part-total unemployment must show their hours fell below their customary agreed schedule. Their regular employer generally means one they worked for during the last 26 weeks, subject to federal law. Regular cuts in hours that workers knew about and agreed to do not qualify.
Benefit protections after protected job separations
Separation disqualification does not apply when workers leave unsuitable work for training. It also does not apply when workers leave out-of-market jobs for secured full-time jobs in their labor market and start them. Otherwise-eligible workers who move to join a spouse in another labor market are protected; benefits are not charged to the former employer. Domestic-violence-related quits or discharges qualify with a police report, protection order, foreign protection order, or service-provider affidavit. Workers discharged for refusing COVID-19 immunization are protected after requesting an exemption and complying with Indiana’s exemption law.
Families can receive deceased claimants’ benefits
Beginning July 1, 2026, unpaid unemployment benefits owed to a deceased claimant go to the executor or estate administrator. If neither exists nor is likely to be appointed, the department may pay next of kin in the legal order. A written application on the required form is due within six months after death. The department can extend that deadline for good cause. An authorized representative can receive notices and participate in an appeal when death occurs before an eligibility decision or during an appeal.
Interstate claimants get coordinated benefit access
Beginning July 1, 2026, registering through a receiving state’s public employment office satisfies the paying state’s work-registration requirement. The receiving state must take the claim and report relevant eligibility facts; claimants must use available credits in a paying state until unavailable. Appeals count as filed when a qualified receiving-state officer gets them, and the rules also cover claims taken in and for Canada. Customary cross-border commuters are excluded unless Indiana finds undue hardship in the affected areas. Indiana can also make payment-coordination agreements with states that adopt similar rules, but need not reach any particular agreement.
Job seekers must document work searches
Claimants can show job-search effort through department-directed activities, at least two accepted search activities, affirming their effort, or pursuing suitable department referrals. When directed, claimants must apply for available jobs; refusing suitable work without good cause makes them ineligible for benefits. Claimants must keep detailed weekly search records for six months after each activity’s week. Records are not required for activities the department verifies itself. Qualifying third-party documents made at the time are presumed acceptable, and the department can accept other reliable records.
New benefit rules for part-time workers
Beginning July 1, 2026, the part-time worker definition includes reduced schedules based on agreements, workplace practices, policies, or personal circumstances. The department can set rules for these workers’ weekly benefits and qualifying wages. Claimants whose computed weekly benefit falls below the legal minimum may receive the minimum without increasing their claim’s maximum payout. Partial unemployment benefits equal the minimum minus deductible weekly income. For certain penalty suspensions, the actual computed benefit—not the minimum—determines the amount needed to lift the suspension.
Tighter filing rules for unemployment claimants
Beginning July 1, 2026, claimants must register through Indiana Career Connect within 10 days after their initial claim. Missing that deadline blocks benefits until registration; claimants must also submit weekly vouchers, report as required, and fully answer department questions. A work-search waiver, approved training, a return date within 60 days, or active union hiring-hall membership excuses registration and work-search reporting. These claimants must still submit weekly online vouchers. Late claims or weekly reports are denied unless a verified personal medical emergency made timely filing impossible.
Workers face clearer quit and firing standards
For unemployment claims, employer rules must be lawful, business-related, aimed broadly at employee groups, and not harsh or unconscionable. A breached duty must be work-related, reasonably owed, and recognizable to a reasonable worker as grounds for firing. A quit counts as work-related good cause only when a reasonable person in similar circumstances would leave. Claims based on discipline or misconduct require severe, pervasive conduct tied to protected status or physical or mental health risks; workers must report it through employer procedures, if any, and allow reasonable time for action. Leaving before an imminent firing can qualify if firing lacked just cause; resigning instead of being fired is judged under just-cause standards.
Claimants gain hearing options and protections
Claimants and interested employers are entitled to a judge's hearing on the merits of an unemployment claim. Eligible employers include those with affected accounts, base-period employers, those offering or referring work, and the last separating employer. Hearings generally use phone or electronic access, but parties can request in-person attendance by objecting at least 3 days beforehand. That party attends at the site closest to the workplace; the judge or board decides whether others must attend in person. Beginning July 1, 2026, a liability judge cannot decide benefit rights already established by a final decision that resulted in payment.
Workers get printed unemployment rights information
Beginning July 1, 2026, Indiana employers must make printed unemployment rights information available when workers ask or become unemployed. The Department of Workforce Development supplies the information. Employers must also keep displaying and maintaining required posters.
Job seekers face direct deposit limits
Beginning July 1, 2026, the department can deposit benefits at institutions with an Indiana branch or state Treasurer approval. It can approve another institution that complies with the law's listed benefit-payment and administration requirements. This limits deposit choices, not benefit amounts.
Telephone hearing parties must prepare ahead
Telephone unemployment hearing parties must exchange exhibits and send them to the hearing official at least 3 days before the hearing. They must use the department’s required form and delivery method. With proof of timely delivery, missing copies can prompt a continuation or reading into the record, with objections allowed. Without that proof, missing exhibits are not considered. Each party must provide one telephone number and arrange for witnesses and representatives to join; additional numbers need advance approval.
Employers count bonuses and leave as wages
Beginning July 1, 2026, employers count guaranteed-hours pay for unworked time as wages for unemployment contributions. Vacation and leave pay made in the regular course of employment also count. Cash prizes and bonuses count, and noncash awards count unless unrelated to employment compensation. Employers report awards for the week they are due or paid, even without a contract requiring them.
Employers face earlier and continuing unemployment payments
Beginning July 1, 2026, the department can accelerate employer unemployment contributions under its statutory authority, with at least 30 days' notice. Employers estimate and pay the accelerated amount, and regular enforcement rules apply. Overpayments credit future liability; shortfalls are due on the normal payment date. Employers choosing to reimburse benefits instead of paying contributions remain liable until they file a written termination request. An approved reimbursement election also leaves employers liable for benefits tied to base-period quarters when that election applied.
Employers face mixed-work coverage tests
Beginning July 1, 2026, the department compares covered and noncovered work time within a pay period. It determines whether at least half the services count as employment and may average multiple periods for a claim. The test excludes work without an ordinary pay period, periods over 31 consecutive days, and periods containing legally excepted services. When the test does not apply, employers owe contributions on the services that count as employment.
Employers face penalties for missing reports
When the department finds grounds to estimate missing quarterly reports, it must first give employers 10 days to file. Continued failure triggers estimated contributions, penalties, interest, and a $25 penalty per missing report. Employers have 15 days after the original assessment is sent to protest; contacting another agency or leaving certified mail unclaimed does not excuse filing or notice. Missing reports or unpaid past-quarter or predecessor-account debts can also trigger a penalty contribution rate for the next calendar year. Employers avoid that rate by filing missing reports or paying the amount due within 10 days after the delinquency notice is sent.
Employers face unemployment rate challenge limits
Established employers outside the penalty rate have merit rates based on June 30 account status and the prior 36 months' payroll. Beginning July 1, 2026, employers cannot protest pooled unemployment benefit charges or merit-rate delinquency notices. Voluntary rate reductions are unavailable if employers have not met requirements on their merit-rate notice. Employers already at the lowest rate also cannot obtain a voluntary reduction.
Employers must count additional wage payments
Beginning July 1, 2026, pay instead of notice and termination allowances paid at separation count toward employer unemployment contributions. An employee’s accepted promissory note also counts as wages at its face value when received and accepted. Employers must report labor-board and arbitration back-pay awards, plus federal wage-law additional payments, for the quarter those payments cover.
Employers must report business and separations
Beginning July 1, 2026, employers must immediately report business closures, dispositions, or appointment of a receiver or other fiduciary. Contributions through the change date become immediately due, and required wage and employment reports become final reports. Both the seller and successor must report a whole or partial business transfer. Employers must also report quits without good cause, just-cause or gross-misconduct discharges, and departures for physical conditions, other jobs, or self-employment. They must report vacation pay, pay instead of vacation, standby pay, and pay instead of notice; the department sends liability notices to the last and potentially chargeable base-period employers.
Related employers must combine unemployment accounts
Partly or wholly related employers cannot keep separate accounts when Indiana law requires their corporate structure to be disregarded. Separate accounts are also barred when a unit has not taken on the responsibilities needed to employ its workers. These employers must report wages under one account. Improper separation requires rate recalculation, generally for up to 4 years; that limit does not protect reports known or reasonably known to be wrong. Employers may also face higher rates, penalties, interest, or criminal penalties.
Approved leave protects workers from quit penalties
Beginning July 1, 2026, employer-approved voluntary leave does not count as a quit without good cause. Benefits and waiting-period credit generally do not accrue during leave. Workers must end the leave, notify their employer, and become available for work. Leave under an employer rule or union agreement is deemed ended when workers establish mental and physical ability and availability to work.
Hearing access improves, notice rules tighten
Beginning July 1, 2026, the department pays for interpreters for non-English testimony and testimony by people with hearing impairments. Hearing and proceeding notices go by mail, fax, or electronic means to the address on file, unless law provides otherwise. Notices sent to a complete, correct address are presumed received when sent, unless qualifying evidence shows nondelivery, delay, or misdelivery. Deadline calculations exclude the triggering day and include the last day. Deadlines ending on weekends, state holidays, or regular-business-hour department closures extend to the next regular business day.
Household employers get domestic work exclusions
Household services in private homes or qualifying local college club or chapter premises can be excluded from unemployment employment rules. Alumni clubs and chapters do not qualify under the college-club rule. The exclusion does not cover premises mainly used to sell board or lodging to the public. It also does not cover private-secretary work, hotels, listed lodging establishments, other clubs, commercial offices, or commercial establishments.
Seasonal employers face operating week limits
Seasonal employers must notify the department within 30 days after completing their 26th operating week in a calendar year. The affected operation loses seasonal status at that quarter's end, and its wages may count as regular unemployment wages. Interested parties have 15 days to appeal a seasonal-status decision. Employers can seek reinstatement in a calendar year after the year their status was revoked.
Unemployment appeals face attendance and conduct rules
An appeal must be dismissed if the appealing party misses a hearing after proper notice, making the underlying decision final. Appeals abandoned by all interested parties may also be dismissed. A party can request withdrawal in writing and, after approval, seek reinstatement within 7 days after the withdrawal notice is sent. Reinstatement requires good cause and is allowed only once after withdrawal. Judges or the review board may bar representatives for unethical conduct or intentional or repeated violations of laws or hearing rules.
Business buyers inherit unemployment account obligations
A continuing business acquisition, merger, incorporation, or reorganization makes the successor a covered employer with the predecessor's account resources and liabilities. Required reports are due by the earlier of 30 days after disposition or 10 days after a department request. Buyers retaining assets from a distinct business portion may use predecessor wages toward the annual taxable wage base. The predecessor must transfer a proportional experience balance and merit rate for that portion. Related units losing eligibility for separate accounts must report the transaction, and the department combines their balances.
Business leaders get unemployment wage distinctions
Beginning July 1, 2026, corporate officer pay for officer services counts as unemployment contribution wages throughout the officer's term. Fees for attending and participating in board meetings do not count. Directors performing other paid services count as employed by the corporation. Partnership payments to partners are not unemployment contribution wages.
Employers combine wages across qualifying jobs
Indiana's annual unemployment taxable wage base is $9,500 per employee. Beginning July 1, 2026, employers combine predecessor and successor wages only in a business succession. They also count the same employer's out-of-state wages if that employer pays the worker Indiana wages during the same calendar year. These rules determine how quickly wages reach the annual contribution limit.
Employers count reported tips as wages
Beginning July 1, 2026, tips over $20 per month count as unemployment contribution wages when workers report them in writing. Tips that workers do not account for to their employer do not count. Employer-added customer charges distributed to workers count as wages when the employer prohibits tipping. These are unemployment wage rules, not an income-tax deduction for tips.
Employers get electronic notices, update contacts
Beginning July 1, 2026, the department may send certain employer notices only electronically. Employers can instead elect mail-only delivery through the department’s process. Notices go to the designated address, properly authorized representative, or employer self-service account. Employers must provide accurate mailing and email addresses and report changes to either within 15 days.
Employers get multistate unemployment coverage options
Beginning July 1, 2026, employers can elect one participating jurisdiction’s unemployment coverage for employees who customarily work across participating jurisdictions. The chosen jurisdiction and at least one interested jurisdiction must approve; employers must give required notices and report employment changes. Elections follow calendar-quarter timing, continue until properly ended or multistate work stops, and can be withdrawn within 10 days after partial approval or rejection. Employers can file where services occur, the employee lives, or a reasonably related business location exists. Without a reciprocal agreement, qualifying Indiana wages require Indiana contributions when work is not localized anywhere and contributions are not required and paid elsewhere.
Employers get noncash pay reporting rules
Beginning July 1, 2026, noncash compensation still counts at cash value for employer unemployment contributions. The department no longer has authority to estimate that value under its rules. Meal and lodging allowances count at the fixed allowance, or actual cost if none is set. Meals and lodging provided on-site for the employer's convenience are excluded. Discounts on the employer's goods are excluded when purchases are optional and discounts are not regular or systematic pay.
Employers get specialized workforce coverage rules
Services for which benefits may be payable under federal railroad unemployment law are excluded from Indiana employment coverage. Insurance-agent or solicitor work is excluded only when paid entirely by commission; any salary makes all services and pay count. For leased workers, the business using them is the employer when the leasing firm hires and pays as its agent. Specified mortgage holders in possession, rent assignees, trustees, or receivers are employers for work tied to property they hold.
Employers separate travel costs from commissions
Beginning July 1, 2026, actual job-related business travel advances and reimbursements are excluded from unemployment contribution wages. For commission drawing accounts, earned commissions count if workers must repay overdraws; otherwise, all advances count. Expenses and earnings are figured separately for each worker. Excess expenses cannot offset contributions for other workers or other quarters. Commissions tied to installment-contract payments count when credited to the salesperson in the employer's records.
Farms face limits on unemployment exclusions
Farm operation, management, conservation, improvement, or maintenance work qualifies for the agricultural exclusion only when mostly performed on a farm. Forestry, lumbering, landscaping, and listed commercial processing and office work are not excluded. The exclusion also does not apply to employers covered by the law's separate agricultural-employer provision. Greenhouses mainly used to display, store, or make items such as wreaths, corsages, or bouquets are not farms.
Multistate employers follow shared unemployment agreements
Reciprocal agreements in force determine unemployment coverage and wage allocation for work performed in Indiana and other states. Those agreements decide which jurisdiction covers the work and wages. This provision does not set a new benefit amount or contribution rate.
Municipal utilities keep capped unemployment rates
Beginning July 1, 2026, qualifying municipal utilities previously covered through a city or town pay their computed unemployment rate. That rate cannot exceed the prescribed statutory cap. When a statute makes a utility a separate political subdivision, it keeps its experience account and assigned rate. The city or town gets a separate account for nonutility employment.
Religious workers get unemployment coverage distinctions
Ministry and religious-order service exclusions apply only to nonprofits required to be covered by state unemployment law. Ministerial status continues until the church revokes it. Service at ministry-preparation colleges, novitiates, and houses of study is excluded. Required teaching or nursing service by members of those orders is also excluded. Church-related charity work generally counts as employment, except chaplain service in orphanages or homes for older people.
Retail demonstrators get clearer employer assignments
A manufacturer is the employer of a store product demonstrator when it hires, pays, and directs the worker. This remains true when the retailer carries out direction delegated by the manufacturer. A retailer is the employer when it independently hires, directs, and pays the demonstrator. If both pay wages and one or both qualify as employers, each owes contributions on its own payments.
Trusts and family businesses get coverage rules
Workers hired for trust property and paid from trust funds are employees of the trust, not the trustee. Bankruptcy trustee services are not employment; beginning July 1, 2026, payments for those services are also excluded from wages. Caddies serving club members or guests are not employees of the club. A minor working for a parent-controlled corporation or partnership generally works for the entity, with a partnership exception when parents are its only owners and members. The law also excludes services by an owner's minor child or spouse, subject to its partnership relationship rule.
Sponsors & Cosponsors
Sponsor
Mike Gaskill
Republican • Senate
Cosponsors
Ethan Lawson
Republican • House
Linda Rogers
Republican • Senate
Roll Call Votes
Senate vote • 2/25/2026
Senate concurred with House amendments
Yes: 47 • No: 0
House vote • 2/17/2026
Third reading: passed
Yes: 90 • No: 0
Senate vote • 1/27/2026
Third reading: passed
Yes: 45 • No: 0
Actions Timeline
Public Law 121
3/5/2026SenateSigned by the Governor
3/5/2026SenateSigned by the President Pro Tempore
2/27/2026SenateSigned by the President of the Senate
2/27/2026SenateSigned by the Speaker
2/27/2026HouseSenate concurred with House amendments; Roll Call 281: yeas 47, nays 0
2/25/2026SenateMotion to concur filed
2/19/2026SenateReturned to the Senate with amendments
2/18/2026HouseThird reading: passed; Roll Call 267: yeas 90, nays 0
2/17/2026HouseAmendment #1 (Lawson) prevailed; voice vote
2/16/2026HouseSecond reading: amended, ordered engrossed
2/16/2026HouseCommittee report: do pass, adopted
2/12/2026HouseFirst reading: referred to Committee on Employment, Labor and Pensions
1/29/2026HouseReferred to the House
1/28/2026SenateThird reading: passed; Roll Call 107: yeas 45, nays 0
1/27/2026SenateHouse sponsor: Representative Lawson
1/27/2026SenateSecond reading: ordered engrossed
1/26/2026SenateCommittee report: do pass, adopted
1/22/2026SenateCommittee report: amend do pass adopted; reassigned to Committee on Appropriations
1/15/2026SenateAuthored by Senators Gaskill, Rogers
1/8/2026SenateFirst reading: referred to Committee on Pensions and Labor
1/8/2026Senate
Bill Text
Engrossed Senate Bill (S)
Enrolled Senate Bill (S)
Introduced Senate Bill (S)
Senate Bill (H)
Senate Bill (S)
Related Bills
SB 185, Alcohol and tobacco matters.
Specifies, with respect to a tobacco sales certificate (certificate), that a permitted premises may not include sleeping or living quarters. Provides that a person may not sell a tobacco product or electronic cigarette at wholesale without a certificate. Adds additional information an applicant must provide to the alcohol and tobacco commission (commission) when applying for a certificate. Provides, with one exception, that the commission shall not issue a certificate to a retail location where a certificate was revoked within one year prior to the application. Specifies the circumstances under which the commission must either suspend or revoke a certificate if the certificate holder's employees violate employee identification requirements three or more times in one year. Makes it a Class C infraction for a certificate holder or employee to violate particular identification requirements. Modifies the application of certain statutes concerning vapor pens and e-liquid. Establishes various requirements and penalties applicable to e-liquid, e-liquid products, and vapor devices, including restrictions on the manufacture, sourcing, possession, sale, and distribution of foreign adversary products. Specifies that certain provisions concerning vapor pens and e-liquid do not authorize the manufacturing, sale, possession, or use of a controlled substance or any product containing a controlled substance. Amends the requirements for an initial and renewal application to manufacture e-liquids or e-liquid products. Requires, in a provision concerning the sale of cigarettes, that a buydown be considered in determining the cost to the retailer or cost to the distributor. Specifies an exception. Adds the sale of alcohol without a permit to the violations which may constitute racketeering activity. Changes the infraction of the habitual illegal sale of tobacco products from six violations in a year to three violations in a year. Changes the infraction of the habitual illegal entrance by a minor from six violations to three violations in a year. Specifies that a prohibition on the sale, use, or distribution of flavored nitrous oxide does not apply to a law enforcement agency disposing of flavored nitrous oxide by donation to a nonprofit organization.
SB 204, Various education matters.
Provides that an individual who has obtained a license to teach in a charter school may be eligible to obtain an initial practitioner professional educator license under certain conditions. Removes a requirement that an individual must hold a bachelor's degree in science, technology, engineering, or mathematics as a component of certain pathways to receive an initial practitioner license. Provides that academic needs based salary increases may not: (1) apply to all eligible teachers in a bargaining unit uniformly; or (2) be based on certain other factors. Repeals the: (1) state educational institution (institution) annual report to the legislative council (council) and commission for higher education (commission) concerning financial aid; (2) commission report to the general assembly concerning certain institution information; (3) student athlete cardiac arrest provisions; and (4) Ivy Tech Community College report to the budget committee concerning campus information. Expires certain physical facilities reporting requirements on June 30, 2029. Provides that a state educational institution that has been denied approval to continue a degree program may: (1) permit students to enroll in the degree program until June 1 of the year following the denial; and (2) provide students enrolled in the degree program with the opportunity to finish their degree prior to the degree program's closure. Requires the commission to submit an annual report concerning degree program closures to the general assembly. Changes the reporting of disclosable gifts to January 31 and July 31 of a given year (current law requires disclosure on January 1 and July 1 of a given year). Changes certain amounts concerning construction, land purchases, and repair and rehabilitation by an institution to $3,000,000. Voids a provision in the Indiana Administrative Code. Requires each institution to submit a report annually to the budget committee and the commission for higher education listing certain capital projects for the immediately preceding full calendar year that did not receive review by the commission. Specifies the contents of the report. Provides that a student enrolled in a health profession education program may not be required to receive an immunization as a condition of: (1) participating in; or (2) obtaining; clinical training or clinical experience required by the program if a parent of the student or student objects on religious grounds. Adds requirements regarding the principles of the core transfer library.
SB 179, Indiana department of transportation.
Allows the Indiana department of transportation (department) to assume the responsibilities and duties of the United States Department of Transportation with respect to certain federal environmental laws. Provides that the department waives its civil immunity and consents to the jurisdiction of the federal courts for responsibilities and duties assumed under certain federal environmental laws. Amends language regarding a local unit's eligibility for: (1) a grant from the local road and bridge matching grant fund (fund); and (2) a distribution from the fund based on the local unit's share of total lane mileage. Provides limitations for an overweight truck permit that is issued for a single trip. Provides for the use of the Indiana Plane Coordinate System as a means to describe real property. Provides that the department may give preference in awarding grants from the fund to local units that have adopted an enhanced asset management plan. Provides that a county may impose a vehicle excise tax or wheel tax on a vehicle that is registered in the county and not registered in a municipality in the county where a vehicle excise tax or wheel tax went into effect after December 31, 2026. Amends certain requirements for township capital improvement plans.
SB 80, Code publication.
Addresses unresolved amend-repeal conflicts created during the 2025 legislative session. Repeals and relocates the specific definitions chapters for organization of defined terms by alphabetical order and to provide for future expansion of those chapters. Makes conforming cross-reference updates. Resolves technical conflicts between SB 80-2025 and HB 1088-2025 (the annual Technical Corrections bill) and technical conflicts between various enrolled acts passed during the 2026 legislative session. Makes no substantive change to law.
HB 1424, Farm and homestead food sales.
Allows the executive board of the Indiana department of health to adopt rules concerning time temperature control for food safety, but provides that the rules may not be applied to a homestead vendor or small farm vendor. Provides that homestead vendors and small farm vendors are exempt from specified health regulations applicable to food establishments. Provides that the Indiana department of health, a local unit of government, the health and hospital corporation of Marion County, or a local health department may not impose any rules, regulations, certifications, or licensing requirements on a homestead vendor or small farm vendor that are not required under federal law, but may investigate complaints against a homestead vendor or small farm vendor regarding a foodborne illness derived from the homestead vendor's or small farm vendor's food products. Permits homestead vendors and small farm vendors to sell specified meat products and other foods from: (1) the property of the homestead vendor or small farm vendor; or (2) a farmers market. Requires a homestead vendor or small farm vendor to provide consumers with specified information regarding the homestead vendor's or small farm vendor's food products through signage or labeling. Provides for conditions under which a homestead vendor or small farm vendor may ship or deliver a food product directly to a consumer. Imposes handling, refrigeration, transportation, and storage requirements for homestead vendor and small farm vendor food products. Provides that public buildings used by homestead vendors and small farm vendors are exempt from certain public building and safety regulations. Provides that buildings, structures, or stands used for sale of homestead vendor or small farm vendor food products are subject to specified fire safety, building, and equipment laws.
HB 1406, Tax and fiscal matters.
Provides, in a county that uses a property tax statement as the notice of assessment, that the county treasurer must send a property tax statement to all property owners regardless of whether the property has any liability. Requires the county treasurer to indicate on the property tax statement whether a taxpayer's property tax liability for property taxes first due and payable in 2027 is less than the taxpayer's property tax liability for property taxes first due and payable in 2026. Requires the Indiana economic development corporation (IEDC) to report to the budget committee concerning any purchase or sale of land. Amends provisions regarding budget committee review of tax credits in determining the annual aggregate tax credit cap and specifies allocation of the credits. Provides that real property owned by certain Indiana nonprofit hospital systems is not exempt from property taxation under certain circumstances and unmet conditions. Provides that certain transfer fee covenants are limited only to transfers that involve the sale of property and do not include transactions where the property is gifted, donated, or transferred. Provides that personal property owned by certain entities remains subject to minimum valuation limitations. Amends provisions and revises the effective date for the rounding provisions for cash transactions with regard to the penny phaseout for payments to business entities in ESB 243-2026. Amends the percentage increase in a public library's proposed budget that determines whether the public library's proposed budget is subject to binding review by the applicable county, city, or town fiscal body. Allows the Delaware County executive to adopt an ordinance to consolidate the functions of a board, bureau, commission, authority, or any other similar entity authorized to administer funds received from the Delaware County: (1) innkeeper's tax; or (2) food and beverage tax; into a single, consolidated entity as designated in the consolidating ordinance. Adds certain organizations to the list of organizations for which conducted sales are exempt from state gross retail and use tax. Allows the city of Bedford to impose a food and beverage tax. Requires the IEDC to award $35,000,000 to development authorities each fiscal year that may be granted to taxpayers proposing a qualified investment in a qualified redevelopment site pursuant to a development plan. Establishes the small town opportunity initiative. Amends the venture capital investment tax credit (tax credit) to specify: (1) that certain investment policies of funds that qualify as a "qualified Indiana investment fund" apply only to investable capital, excluding management fees, legal fees, and other expenses incurred in the operation of the fund; (2) that a taxpayer is not prevented from combining individual tax credits of less than $10,000 for assignment; and (3) qualified business eligibility. Prohibits the IEDC from awarding an applicable tax credit to a taxpayer that is organized under the laws of a country that is a foreign adversary or that is otherwise related under certain circumstances to a country that is a foreign adversary. Requires the office of the secretary of family and social services and division of family resources to require a vendor to offer certain technology solutions to prevent theft of SNAP benefits when issuing a request for proposals. Provides that if a Level 2 certified technology park (park): (1) has reached the limit of deposits for a Level 2 park; (2) maintains its certification; and (3) is located within a qualified military base enhancement area; the park shall become a Level 3 park and may receive an additional annual incremental income tax deposit of up to $250,000 until July 1, 2029. Allows the budget agency to augment the appropriation to the grain buyers and warehouse licensing agency from the grain buyers and warehouse licensing agency license fee fund.