# Indiana SB 292: Short line railroad tax credit.

Indiana SB 292, Short line railroad tax credit., is a First Regular Session 124th General Assembly (2025) Senate bill sponsored by Blake Doriot (Republican); status failed, last action 2025-03-13 (Representative Zimmerman added as cosponsor); PRIA reads it as touching household money (as of 2026-10-19).

- Canonical: https://policyrisk.com/state-bill/IN-SB292-2025
- As of: 2026-10-19
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Indiana SB 292
- State: Indiana
- Session: First Regular Session 124th General Assembly (2025)
- Title: Short line railroad tax credit.
- Status: failed
- Chamber: Senate
- Introduced: 2025-01-13
- Last action: 2025-03-13, Representative Zimmerman added as cosponsor
- Sponsor: Blake Doriot (Republican)
- Cosponsors: 14
- Subjects: homeland security and transportation, tax and fiscal policy, the house, ways and means
- Touches household money: yes
- Roll calls: 1 (46 yes, 3 no in all)
- Economic provisions PRIA read: 0

## Summary

Allows a taxpayer to claim a credit against state income tax liability for certain qualified railroad expenditures and qualified new rail infrastructure expenditures. Specifies the amount of the credit. Limits the total amount of credits that may be allowed in a state fiscal year to: (1) $10,000 for qualified railroad expenditures; and (2) $10,000 for qualified new rail infrastructure expenditures.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Blake Doriot (Republican), Senate
- Cosponsor: Alex Zimmerman (Republican), House
- Cosponsor: Dave Heine (Republican), House
- Cosponsor: Doug Miller (Republican), House
- Cosponsor: Ed Charbonneau (Republican), Senate
- Cosponsor: Gary Byrne (Republican), Senate
- Cosponsor: James Tomes (Republican), Senate
- Cosponsor: Jean Leising (Republican), Senate
- Cosponsor: Joanna King (Republican), House
- Cosponsor: Linda Rogers (Republican), Senate
- Cosponsor: Lonnie Randolph (Democratic), Senate
- Cosponsor: Michael Crider (Republican), Senate
- Cosponsor: Randy Maxwell (Republican), Senate
- Cosponsor: Ron Alting (Republican), Senate
- Cosponsor: Travis Holdman (Republican), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-02-10 | Senate | Third reading: passed | pass | 46 | 3 |   |

## Actions (17)

- 2025-03-13: Representative Zimmerman added as cosponsor (House)
- 2025-03-03: First reading: referred to Committee on Ways and Means (House)
- 2025-02-11: Referred to the House (Senate)
- 2025-02-10: Senator Leising added as coauthor (Senate)
- 2025-02-10: House sponsor: Representative Heine (Senate)
- 2025-02-10: Third reading: passed; Roll Call 88: yeas 46, nays 3 (Senate)
- 2025-02-10: Cosponsors: Representatives Miller D and King (Senate)
- 2025-02-06: Senators Maxwell and Alting added as coauthors (Senate)
- 2025-02-06: Second reading: ordered engrossed (Senate)
- 2025-02-06: Senator Randolph added as coauthor (Senate)
- 2025-02-04: Committee report: amend do pass, adopted (Senate)
- 2025-01-23: Senator Rogers added as coauthor (Senate)
- 2025-01-23: Senators Byrne and Tomes added as coauthors (Senate)
- 2025-01-21: Senator Charbonneau added as coauthor (Senate)
- 2025-01-21: Committee report: amend do pass adopted; reassigned to Committee on Tax and Fiscal Policy (Senate)
- 2025-01-13: Authored by Senators Doriot, Holdman, Crider (Senate)
- 2025-01-13: First reading: referred to Committee on Homeland Security and Transportation (Senate)

## Bill text

- Introduced Senate Bill (S): [PDF](https://api.iga.in.gov/2025/bills/SB0292/versions/SB0292.01.INTR?format=pdf)
- Senate Bill (H): [PDF](https://api.iga.in.gov/2025/bills/SB0292/versions/SB0292.03.COMS?format=pdf)
- Senate Bill (S): [PDF](https://api.iga.in.gov/2025/bills/SB0292/versions/SB0292.02.COMS?format=pdf)

## Related bills

- SB 231: Various corrections matters. (signed)
- SB 324: Criminal procedures. (signed)
- SB 80: Code publication. (signed)
- SB 453: Various tax matters. (signed)
- SB 464: Financial institutions and consumer credit. (signed)
- SB 371: Workforce matters. (signed)

## Sources
- [Introduced Senate Bill (S) (PDF)](https://api.iga.in.gov/2025/bills/SB0292/versions/SB0292.01.INTR?format=pdf)
- [Senate Bill (H) (PDF)](https://api.iga.in.gov/2025/bills/SB0292/versions/SB0292.03.COMS?format=pdf)
- [Senate Bill (S) (PDF)](https://api.iga.in.gov/2025/bills/SB0292/versions/SB0292.02.COMS?format=pdf)

## Related
- [SB 231: Various corrections matters.](https://policyrisk.com/state-bill/IN-SB231-2025)
- [SB 324: Criminal procedures.](https://policyrisk.com/state-bill/IN-SB324-2025)
- [SB 80: Code publication.](https://policyrisk.com/state-bill/IN-SB80-2025)
- [SB 453: Various tax matters.](https://policyrisk.com/state-bill/IN-SB453-2025)
- [SB 464: Financial institutions and consumer credit.](https://policyrisk.com/state-bill/IN-SB464-2025)
- [SB 371: Workforce matters.](https://policyrisk.com/state-bill/IN-SB371-2025)
- [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-SB292-2025 (as of 2026-10-19).