# Indiana SB 303: Dependent child exemptions.

Indiana SB 303, Dependent child exemptions., is a First Regular Session 124th General Assembly (2025) Senate bill sponsored by Andy Zay; status failed, last action 2025-01-14 (Senator Doriot added as coauthor) (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/IN-SB303-2025
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Indiana SB 303
- State: Indiana
- Session: First Regular Session 124th General Assembly (2025)
- Title: Dependent child exemptions.
- Status: failed
- Chamber: Senate
- Introduced: 2025-01-13
- Last action: 2025-01-14, Senator Doriot added as coauthor
- Sponsor: Andy Zay
- Cosponsors: 2
- Subjects: tax and fiscal policy
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

Provides that a fetus is considered a dependent child for purposes of the dependent child state adjusted gross income exemptions.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Andy Zay
- Cosponsor: Blake Doriot (Republican), Senate
- Cosponsor: Michael Young (Republican), Senate

## Actions (4)

- 2025-01-14: Senator Doriot added as coauthor (Senate)
- 2025-01-13: Senator Young M added as coauthor (Senate)
- 2025-01-13: Authored by Senator Zay (Senate)
- 2025-01-13: First reading: referred to Committee on Tax and Fiscal Policy (Senate)

## Bill text

- Introduced Senate Bill (S): [PDF](https://api.iga.in.gov/2025/bills/SB0303/versions/SB0303.01.INTR?format=pdf)

## Related bills

- SB 324: Criminal procedures. (signed)
- SB 231: Various corrections matters. (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/SB0303/versions/SB0303.01.INTR?format=pdf)

## Related
- [SB 324: Criminal procedures.](https://policyrisk.com/state-bill/IN-SB324-2025)
- [SB 231: Various corrections matters.](https://policyrisk.com/state-bill/IN-SB231-2025)
- [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-SB303-2025 (as of 2026-10-17).