All Roll Calls
Yes: 307 • No: 252
IndianaSB 243Second Regular Session 124th General Assembly (2026)SenateWALLET
Various tax matters.
Sponsored By: Travis Holdman (Republican)
Signed by Governor
Summary
Amends and adds state income tax statutes to conform with certain provisions enacted in Public Law 119-21 (H.R. 1) (commonly known as One Big Beautiful Bill Act of 2025). Specifies rounding provisions for cash transactions with regard to the penny phaseout. Amends state income tax withholding provisions for gambling winnings. Amends the definition of "contribution" for purpose of the state income tax credit for contributions to an ABLE account. Amends provisions regarding computation of specified research or experimental expenditures. Authorizes the department of state revenue (department) to mail documents electronically through its online tax system. Allows taxpayers to request to receive all documents from the department through the department's online tax system. Makes changes to certain tax warrant procedures. Extends the deadline for filing revenue agent report (RAR) adjustments from 180 days to one year from the Internal Revenue Service's finalization of the federal adjustments. Amends the statute of limitations for issuing assessments and refunds based on an RAR to one year. Adds certain sales tax enforcement provisions regarding motor vehicles, cargo trailers, aircraft, and watercraft. Amends provisions regarding confidentiality of tax information. Makes various changes to the cigarette tax chapter, the petroleum severance tax chapter, and the alcoholic beverage excise tax chapters. Specifies the liability of responsible persons for trust fund taxes. Defines the term "responsible person" with regard to trust fund taxes. Specifies application of the Indiana adoption tax credit. Revises provisions in the pass through entity tax regrading credit for taxes paid to another state. Amends provisions in the tax amnesty program. Specifies the determination of estimated tax penalties. Makes amending changes to the aircraft license excise tax.
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Bill Overview
Analyzed Economic Effects
52 provisions identified: 17 benefits, 19 costs, 16 mixed.
Business tax handlers face personal liability
Beginning July 1, 2026, covered taxes collected, withheld, or held for Indiana become state property when received or accrued. Sole proprietors, employees, contractors, officers, and members with a duty to remit trust taxes can be responsible persons. Responsibility is decided separately for each tax, subject to the statutory exception. The business and each responsible person can each owe the full unpaid tax, penalties, and interest. Knowing failure to collect or remit is a Level 6 felony; limited marketplace-facilitator relief remains until its expiration.
Tax liens reach property statewide
Beginning July 1, 2026, a tax warrant recorded as a judgment creates a lien on property and legal claims statewide. The department can file warrants where the taxpayer lives, is domiciled, or owns property. Marion County filing is allowed when the taxpayer has no Indiana property or the department cannot determine the specified location information. However, a sheriff can pursue only legal claims, real estate, and tangible personal property in the filing county.
Qualifying aircraft owners get tax credits
Beginning July 1, 2026, aircraft owners eligible for the property tax deduction under IC 6-1.1-51-10 also qualify for an aircraft tax credit. The credit equals the deduction left after amounts used against property taxes. It cannot exceed the aircraft tax due. For aircraft subject to both personal property and aircraft excise taxes, the deduction applies across both taxes.
Residents get qualifying car-interest tax relief
For tax year 2026, Indiana residents can deduct passenger-vehicle loan interest covered by the matching federal deduction. They must be Indiana residents when the interest is paid or accrued. Estates and trusts cannot claim this deduction. For joint filers, eligibility follows the spouse treated as paying the interest if unmarried.
Tax amnesty clears penalties and liens
Indiana offers amnesty for covered unpaid taxes from periods ending before January 1, 2024. Prior participants in the named amnesty programs and specified wagering-tax cases are excluded. Taxpayers must pay all covered taxes for the period, accept the required written terms, and agree not to seek another amnesty. The payment or payment-plan window lasts at most eight regular business weeks and ends before the department's deadline or January 1, 2027, whichever comes first. Completion removes interest, penalties, collection fees, and costs, releases liens, and blocks or withdraws specified collection and prosecution actions. Collections after June 30, 2025, follow regular tax distribution rules for the fiscal year the program ends.
Taxpayers gain routes to erase warrants
Beginning July 1, 2026, taxpayers can request tax-warrant expungement through routes involving warrant age, litigation status, resolved debts, or compliance history. The compliance-based discretionary route requires five years of timely filing and payment or resolution of outstanding state tax issues. The department must grant requests when it finds filing error, the state's best interest, or qualifying collection benefits. The collection route requires resolved warrant debts and returns, current compliance with other returns and payments, and no pending warrant litigation. The commissioner can deny relief for fraudulent, intentional, or reckless conduct. The department must send a letter granting or denying the request.
Workers get a temporary overtime deduction
For tax year 2026, workers claiming the federal qualified-overtime deduction can also deduct that amount from Indiana income. The state deduction is reduced proportionally if only part of that qualified pay is included in Indiana income. This does not make all overtime pay tax-free.
Workers get a temporary tip deduction
For tax year 2026, taxpayers who claim the federal qualified-tip deduction can also deduct that amount from Indiana income. The state deduction is reduced proportionally if only part of those tips is included in Indiana income. This lowers taxable income, not the tax bill dollar for dollar.
Business owners gain interstate tax credits
For tax years beginning after December 31, 2024, electing pass-through businesses can claim credits for resident direct owners' qualifying out-of-state income. The business must elect to tax those owners, and the other state must offer its residents a substantially similar credit. The credit uses the lower of the applicable Indiana rate or the other state's top individual income-tax rate.
Businesses gain clearer overpaid-tax refund rules
Beginning July 1, 2026, refunds of overpaid trust taxes, penalties, and interest are split between businesses and responsible people. The split reflects what each paid and the business's unpaid balance. An agreed split cannot exceed amounts attributable to the parties or what a party actually paid. Each party files a separate claim unless a qualifying agreement replaces that requirement. A responsible person must request a refund when the business paid less than it owed.
Out-of-state vehicle arrangements face tax scrutiny
Indiana presumes tax evasion in specified vehicle arrangements involving out-of-state closely held businesses and registration in states without equivalent sales taxes. A related presumption affects recreational-vehicle and cargo-trailer exemptions involving owners from Indiana or nonreciprocal states. Residents can rebut these presumptions with insurance, permanent out-of-state storage, a secondary residence, or other evidence. When an investigation indicates a violation, the Department of Revenue must notify the resident to pay the tax. After June 30, 2026, it can also impose a $500 penalty, reducible or waivable for reasonable cause.
Some forgiven student debt remains taxable
For tax years ending in 2021 through 2025, some federally excluded student loan forgiveness must be added to Indiana income. The federal insolvency exclusion takes priority and avoids this add-back for amounts it covers. Amounts covered by the student-debt exclusion as it stood on January 1, 2020, also avoid the add-back.
Unpaid amnesty debts bring added penalties
The amnesty penalty rule covers eligible listed-tax debts for periods ending before January 1, 2023. Eligible taxpayers face an added penalty unless they pay in full through an accepted written payment program or before amnesty ends. The added penalty equals the sum of the specified penalties imposed or calculated. Exceptions cover qualifying appeals blocking collection, legitimate holds, payment plans established before April 1, 2026, and lack of notice. Penalty-only debts and debts with penalties greater than 100% of the eligible tax liability are also excluded.
Businesses face limits on equipment write-offs
Indiana does not allow federal bonus depreciation under Section 168(k) in the year property enters service. Retroactive to July 4, 2025, businesses claiming the federal special allowance for qualified production property must remove its Indiana effect. They must calculate Indiana income as though they had not made that federal election, including adjustments to affected depreciation. The rule covers qualifying property placed in service in the current or a prior year. Federal recapture also requires Indiana reporting of the property and related depreciation, gain, or loss.
Disability savings credits gain timing options
Indiana's ABLE savings credit equals 20% of eligible contributions, capped at $500 and remaining tax liability; unused credit does not carry forward. Qualified rollovers described in the law do not count. For contributions made after December 31, 2023, contributors can assign money to the prior tax year by its return deadline, without extensions. The written choice must accompany the contribution, is final, and must state each year's share if split. Closing an account within 12 months makes withdrawals nonqualified for this credit, even for disability expenses, and triggers applicable credit repayment.
Business losses offset income within limits
Qualifying residents can deduct unused Indiana net operating losses; corporations and nonresidents use eligible Indiana-source losses against Indiana-source income. Deductions cannot exceed unused carryovers or applicable adjusted gross income before the deduction. Losses must be used in the earliest available year, carry forward at most 20 tax years, and cannot carry back when arising after December 31, 2011. Calculations include specified excess business losses disallowed federally and Indiana tax adjustments. Losses covered by the separate-business federal rule can offset only positive income from the business that generated them until the federal loss is exhausted.
Businesses get separate research deduction rules
For tax years beginning after December 31, 2021, Indiana generally allows deductions for specified research costs federal law requires to be capitalized. Taxpayers must add back related federal deductions, and basis and passive-income limits apply; disallowed amounts carry forward. Covered costs differ before 2025; tax years beginning after December 31, 2024, include domestic and foreign research. Eligible retroactive federal elections must appear on Indiana returns, including amended returns when required. These adjustments cover individuals, corporations, Indiana-organized life insurers, and taxpayers subject to the financial institutions tax.
Indiana updates its federal tax baseline
Indiana generally uses the federal tax code as it stood January 1, 2026, replacing its January 1, 2023 baseline. Three rules instead use federal law from July 4, 2025: Sections 23, 168(e)(3)(B)(vi), and 223(c)(2)(E). Tax effects vary across individuals, businesses, trusts, and estates because Indiana also requires its own adjustments.
Cash tax payments round down
Beginning January 1, 2027, state and local tax amounts paid in cash round down to a multiple of five cents. Tax amounts below five cents become zero. Agents and trustees calculate collected or withheld taxes before rounding. Remittances use the combined tax on one form or separate totals by tax type and payment period, as required.
Gambling withholding limits track federal inflation
Beginning in 2027, Indiana's listed gambling and prize withholding thresholds adjust when the federal reporting amount rises for inflation. This covers slot-machine winnings, keno, lottery prizes, and prizes from qualified organizations. Keno winnings are measured after subtracting the wager. The law states no specific future threshold.
Higher withholding thresholds for gambling winners
Beginning January 1, 2026, Indiana withholding starts at $2,000 for slot winnings and keno winnings after subtracting the wager. Lottery prizes and prizes from qualified organizations trigger withholding only when their value exceeds $2,000. The slot threshold rises from $1,200; the keno threshold rises from $1,500. Thresholds are indexed beginning in 2027, and payors must withhold and remit tax monthly. Winners can receive more money upfront, but their final tax does not change.
Taxpayers gain time after federal changes
For federal tax changes made after December 31, 2025, taxpayers have one year to notify Indiana. An Indiana amended return is also required when the change affects federal or Indiana adjusted gross income. A separate refund deadline grows from 180 days to one year after an IRS modification or audit notice, when later than the usual deadline. That extension covers federal changes supporting lower Indiana tax or audits that led taxpayers to expect Indiana income or financial institutions tax.
Reliable cigarette distributors avoid bond requirements
Cigarette distributors with at least five consecutive years of good credit standing with Indiana need no bond or letter of credit. The waiver applies to the security otherwise required for tax-stamp payments.
Sellers exclude required retail price adjustments
Beginning January 1, 2027, sellers exclude amounts added or subtracted to comply with Indiana Code 23-15-13 from gross retail income. These specific price adjustments do not enter the retail tax base. The rule creates no separate tax break for buyers.
Banks gain longer federal-change reporting deadlines
Financial institutions taxpayers have one year, rather than 180 days, to notify Indiana about covered federal return changes. The rule concerns tax years beginning after December 31, 1988. Changes affecting federal adjusted gross income or Indiana income require an amended Indiana return and a copy of the amended federal return. For changes made before January 1, 2026, those filings remain due within 180 days; later changes allow one year.
Cigarette sellers get targeted tax exemptions
Beginning July 1, 2026, cigarette sales to the federal government, its agencies, and instrumentalities are exempt from Indiana cigarette tax. Shipments leaving Indiana and not returning also qualify, and distributors must prove the exemption. Sales within Indiana to individuals, private stores, or concessionaires on federal land remain taxable. Distributors must stamp those taxable packages before delivery.
Partnership entities gain adjustment reporting time
Covered tier-one entities have one year to report a final federal adjustment determined after December 31, 2025. For determinations before January 1, 2026, the deadline remains 180 days. This gives affected partnership entities more reporting time without changing the tax amount.
Overdue education loans allow data sharing
Indiana’s Department of Revenue can share personal records with an institution that proves a borrower owes it overdue education loans. Records include the borrower’s name, address, Social Security number, and place of employment. Approved postsecondary schools receive the information free. Fees for other institutions cannot exceed the department’s administrative costs.
Aircraft owners must prove exemption eligibility
Beginning July 1, 2026, Indiana residents who are not aircraft dealers must provide proof for this registration and tax exemption. The aircraft must never be based in Indiana, with evidence satisfactory to the Department of Revenue. Owners must file the required form no later than 31 days after purchase.
Estimated tax shortfalls face statutory penalties
Individuals who underpay required Indiana estimated taxes face the penalty rate set by the law's cross-reference. Corporations face that rate when they fail to make required estimated payments. This provision does not state the penalty percentage.
Indiana gets longer to assess taxes
Beginning January 1, 2026, Indiana has one year after a taxpayer reports a covered federal income or tax change to propose an income-tax assessment. The previous deadline was six months. The extension applies to the federal changes covered by the listed Indiana tax-reporting rules.
More access to protected taxpayer information
The governor's designee can receive confidential tax information for official work and must keep it confidential. Other U.S. tax jurisdictions can request information without certification, but must provide reciprocal sharing and use it confidentially for tax collection. Revenue officials can proactively share names, addresses, and federal identification numbers with authorized investigators of suspected tax crimes. Further investigative information must remain confidential and serve official purposes. Local innkeeper-tax bodies can receive all information about delinquency or evasion, replacing required delinquency notices. Names and addresses tied to covered vehicle registrations can also be released, but only for uses authorized by Indiana law.
Linked violations can block carrier registration
Indiana can deny covered motor carrier registrations based on violations by people operating, managing, controlling, or affiliated with the business. Grounds include failures to file returns or pay taxes, penalties, or interest. They also include vehicle-fee or license-plate violations, an unsatisfactory safety rating, and repeated state motor vehicle violations. The rule uses the broader term responsible person instead of responsible officer.
Alcohol businesses face tighter tax relief
Beginning July 1, 2026, eligible alcohol taxpayers lose the timely-payment discount unless they pay the full tax by its due date. Beer wholesalers retain refunds for tax-paid beer and flavored malt beverages shipped from Indiana for out-of-state sale. Refund eligibility ends for those products sold within Indiana in excise-tax-exempt sales.
Banks face penalties for missed taxes
Beginning July 1, 2026, Indiana assesses penalties for failing to make required financial institutions tax payments. The penalty uses the rate set in Indiana Code 6-8.1-10-2.1(b). This provision does not state that rate or change the underlying payment duties.
Cigarette businesses face stricter stamp rules
Beginning July 1, 2026, Indiana collects cigarette tax from the first person selling, using, consuming, handling, or distributing cigarettes in-state. The law removes language assigning final liability to retail buyers and allowing separate tax statements. It also repeals special rules for stamps bought before July 1 of 2002, 2007, and 2025. Stamp buyers need active distributor registration or a written explanation of need satisfactory to the department. Distributors approved for 30-day payment must meet security, tax-payment-proof, and electronic-payment requirements; late payment removes the two-cent-per-package discount, adds penalties and interest, and blocks further stamp purchases until full payment.
Corporations lose a foreign-income tax deduction
Corporations must add back their federal Section 250(a)(1)(B) deduction to the extent it relates to net controlled-foreign-corporation tested income. This increases Indiana taxable income for corporations claiming that deduction. The law states no fixed added tax amount.
Longer tax review window for partnerships
Beginning January 1, 2026, Indiana’s Department of Revenue has one year, rather than 180 days, to issue proposed partnership adjustment reports. The deadline runs from receipt of the partnership’s final federal adjustments. The same one-year deadline covers reports to partners that are themselves partnerships, arising from another partnership’s adjustments or amended return.
Ownership changes limit business loss deductions
For tax years beginning after December 31, 2022, covered ownership changes limit Indiana loss deductions using federal Section 382. The general cap equals the federal limit times Indiana's apportionment percentage, with proration around the ownership-change date. Carryforwards are adjusted for income-limited deductions and can become zero when business continuity fails, subject to stated exceptions. These limits apply even without a remaining federal loss. Corporations filing combined or consolidated returns must attribute Indiana losses consistently with federal consolidated-group rules.
Petroleum taxes follow production and buyers
Beginning July 1, 2026, Indiana taxes petroleum production at the greater of 1% of value or the applicable volume rate. That rate is $0.03 per 1,000 cubic feet of natural gas or $0.24 per barrel of oil; specified nontaxable events are excluded. Unpaid tax liens, penalties, and interest follow the petroleum, and buyers or people taking possession become personally liable. They must report and pay the debt; late payment brings standard penalties and interest. Those who pay are entitled to reimbursement from owners or producers through the department's refund process.
Tougher penalties for cigarette tax violations
Beginning July 1, 2026, knowingly selling or offering cigarettes with fake or previously used tax stamps is a Level 5 felony. Knowingly attaching those stamps is also a Level 5 felony. Starting that date, Indiana can suspend or revoke distributors’ registrations for cigarette-tax violations or failure to follow department rules. Distributors get 15 days’ written notice, a hearing opportunity, and court review, but no registration-fee refund. The department can also sue on distributors’ bonds or letters of credit for full liability and costs after a conviction, an unchallenged revocation, or a lost revocation review followed by refusal to pay amounts ordered.
Cash purchases face five-cent rounding
The specified cash-transaction rules apply from January 1, 2027, through January 1, 2030. Businesses must round totals payable to them to a five-cent increment when the cents digit is not 0 or 5. Rounding can be down, up, or to the nearest increment; amounts under five cents may stay unchanged or become zero or five cents. Retail sales generally count when goods are delivered, but portions agreed to and paid before January 1, 2027, count as earlier transactions. The amount paid can rise or fall.
Lien releases require separate county filings
Beginning July 1, 2026, taxpayers seeking lien release by affidavit must file where the warrant was filed. They must first notify the department in writing to foreclose and wait more than 180 days without a foreclosure action. The affidavit must state that no foreclosure is pending and no unsatisfied judgment exists on the lien. Warrants filed in multiple counties require separate affidavits, each effective only in its filing county.
Business transfers reshape personal tax liability
Beginning March 31, 2026, bulk business transfers preserve liability for a seller's responsible person, not just a responsible officer. This covers taxes, interest, and penalties when successor liability applies. Owners, shareholders, directors, officers, and employees of the buyer are excluded from responsible-person status for the buyer's successor liability.
Partners face revised federal audit treatment
Indiana treats covered federal partnership audit adjustments as changes to partners' federal taxable income, adjusted gross income, or tax liability. The specified federal partnership rule does not apply for these Indiana purposes. The law sets no new tax rate or fixed payment amount.
Some nonresident owners avoid separate returns
Full-year nonresidents count as having filed for specified Indiana tax purposes with no Indiana income or only pass-through income. They cannot request reduced pass-through withholding, and every relevant business must include them on its required composite return. Both spouses must qualify when they file a joint federal return. Refunds or carryforwards still require an actual return, and specified loss or credit carryforwards are reduced. Assessment periods for pass-through income run separately at the business level.
Alcohol businesses face revised tax collection
Beginning July 1, 2026, alcohol is taxed once at its first sale or withdrawal for sale. A beverage subject to wine excise tax cannot also face liquor excise tax. Payment falls to the primary supplier selling into Indiana, an Indiana wholesaler receiving out-of-state supply, or a permit holder selling directly. Alcohol taxpayers face penalties for late payments or returns, including information returns, no-tax-due returns, and required attachments. These provisions do not state new penalty amounts.
Alcohol tax relief excludes stolen stock
Beginning July 1, 2026, alcohol intended for export to another state is exempt from Indiana alcohol excise tax. Federal government and military-facility purchases also qualify, but sales to individuals, private stores, and concessionaires on federal land do not. Taxpayers retaining required proof can deduct tax on exempt transactions, stock damaged or destroyed in their possession, and returns to the primary supplier. The department refunds deductions exceeding monthly-return liabilities; ordinary refund procedures apply to deductions not claimed on that return. Lost or stolen stock cannot receive a deduction, refund, or credit.
Cigarette sellers face revised compliance duties
Beginning July 1, 2026, the law removes distributors' receipt-time stamping duties and retailers' duties to stamp unstamped deliveries. Distributors must include shipment invoices and keep duplicates; retailers must keep invoices for at least two weeks. Distributors must keep complete records for three years at their registered location unless another location receives written approval. Indiana-registered distributors file monthly returns; prior-month interstate-sales reports are due by the 10th and in-state drop-shipment reports by the 15th. Stamp transfers between distributors require written state approval, and cigarette sales between them cannot include loose stamps.
Financial institutions adjust production-property income taxes
Effective July 4, 2025, covered financial institutions must adjust income for qualified production property under Indiana's rules. The required addition or subtraction can raise or lower the income used to calculate financial institutions tax. The provision does not state a fixed tax change.
Marketplace tax relief leaves buyers liable
For calendar years beginning after December 31, 2021, marketplace facilitators receive relief from uncollected sales and use tax liability. The facilitator and seller must be unaffiliated, and incorrect or insufficient seller information must cause the failure. The facilitator must maintain an accurate-information system, make reasonable efforts to obtain that information, and identify each affected purchaser. Buyers remain liable for tax that was not collected, paid, or remitted.
Petroleum taxpayers get exclusions and duties
Beginning July 1, 2026, petroleum buyers and holders, including gatherers, take reporting and payment responsibility at sale or delivery from production. Buyers and gatherers must report and remit monthly by the last day of the following month. Reports identify volumes, tax calculations, owners, producers, payments, and other reasonably required information. Petroleum used to pump or treat petroleum, or piped to a landowner's private buildings for personal use, is excluded. Taxpayers must keep volume and value records for three years after filing and paying; failure to keep or provide them is a Class C infraction.
Sponsors & Cosponsors
Sponsor
Travis Holdman
Republican • Senate
Cosponsors
Craig Snow
Republican • House
Dan Dernulc
Republican • Senate
Jeffrey Thompson
Republican • House
Linda Rogers
Republican • Senate
Ron Alting
Republican • Senate
Scott Baldwin
Republican • Senate
Roll Call Votes
Senate vote • 2/25/2026
Senate concurred with House amendments
Yes: 47 • No: 0
House vote • 2/23/2026
Third reading: passed
Yes: 78 • No: 18
House vote • 2/19/2026
Amendment #2 (DeLaney) failed
Yes: 31 • No: 63
House vote • 2/19/2026
Amendment #1 (Hamilton) failed
Yes: 38 • No: 56
House vote • 2/19/2026
Amendment #3 (DeLaney) failed
Yes: 35 • No: 58
Senate vote • 1/28/2026
Third reading: passed
Yes: 47 • No: 1
Senate vote • 1/26/2026
Amendment #6 (Young M) failed
Yes: 11 • No: 32
Senate vote • 1/26/2026
Amendment #4 (Young M) failed
Yes: 20 • No: 24
Actions Timeline
Public Law 128
3/5/2026SenateSigned by the Governor
3/5/2026SenateSigned by the President Pro Tempore
2/27/2026SenateSigned by the Speaker
2/27/2026HouseSigned by the President of the Senate
2/27/2026SenateSenate concurred with House amendments; Roll Call 285: yeas 47, nays 0
2/25/2026SenateReturned to the Senate with amendments
2/24/2026HouseMotion to concur filed
2/24/2026SenateThird reading: passed; Roll Call 310: yeas 78, nays 18
2/23/2026HouseSecond reading: amended, ordered engrossed
2/19/2026HouseAmendment #3 (DeLaney) failed; Roll Call 288: yeas 35, nays 58
2/19/2026HouseAmendment #7 (Thompson) prevailed; voice vote
2/19/2026HouseAmendment #1 (Hamilton) failed; Roll Call 287: yeas 38, nays 56
2/19/2026HouseAmendment #5 (Thompson) prevailed; voice vote
2/19/2026HouseAmendment #2 (DeLaney) failed; Roll Call 289: yeas 31, nays 63
2/19/2026HouseCommittee report: amend do pass, adopted
2/17/2026HouseFirst reading: referred to Committee on Ways and Means
2/2/2026HouseReferred to the House
1/29/2026SenateSenator Alting added as coauthor
1/28/2026SenateThird reading: passed; Roll Call 122: yeas 47, nays 1
1/28/2026SenateHouse sponsor: Representative Thompson
1/28/2026SenateCosponsor: Representative Snow
1/28/2026SenateAmendment #2 (Yoder) failed; voice vote
1/26/2026SenateAmendment #6 (Young M) failed; Roll Call 67: yeas 11, nays 32
1/26/2026SenateAmendment #5 (Young M) failed; voice vote
1/26/2026Senate
Bill Text
Engrossed Senate Bill (S)
Enrolled Senate Bill (S)
Introduced Senate Bill (S)
Senate Bill (H)
Related Bills
SB 239, Various education matters.
Requires the department of education (department) to: (1) compile a list of business and industry partners that provide guaranteed incentives to high school students who earn the honors employment plus seal; and (2) publish the list on the department's website. Provides that, in addition to conditions established in current law to convert an existing public elementary or secondary school, an existing public elementary or secondary school may be converted into a charter school if certain other conditions apply. Allows, if the conditions are met, the governing body of a school corporation to: (1) convert more than one existing public elementary or secondary school within the school corporation; and (2) operate two or more conversion charter schools under a single charter. Allows participating innovation network charter schools to enter into an agreement with more than one school corporation. Establishes the following for or with regard to participating innovation network charter schools that entered into an agreement with more than one school corporation: (1) Requirements regarding the location of a participating innovation network charter school. (2) Terms of a participating innovation network charter school agreement. (3) Duties of the department. Amends certain requirements and procedures that apply to the closure and transfer of covered school buildings. Provides that a lease or sale of a covered school building to a charter school or state educational institution includes certain assets. Requires parental notification if a school determines a student is at risk of not achieving grade level proficiency in mathematics.
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 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 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.