# Indiana SB 314: Tax exemption for eligible events.

Indiana SB 314, Tax exemption for eligible events., is a First Regular Session 124th General Assembly (2025) Senate bill sponsored by Scott Baldwin (Republican); status signed, last action 2025-04-01 (Signed by the Governor) (as of 2026-10-19).

- Canonical: https://policyrisk.com/state-bill/IN-SB314-2025
- 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 314
- State: Indiana
- Session: First Regular Session 124th General Assembly (2025)
- Title: Tax exemption for eligible events.
- Status: signed
- Chamber: Senate
- Introduced: 2025-01-13
- Last action: 2025-04-01, Signed by the Governor
- Sponsor: Scott Baldwin (Republican)
- Cosponsors: 5
- Subjects: tax and fiscal policy, the house, ways and means
- Touches household money: no
- Roll calls: 3 (175 yes, 10 no in all)
- Economic provisions PRIA read: 1

## Summary

Provides various tax exemptions for the Women's National Basketball Association All-Star Game, including ancillary events, when held in Indiana.

## Bill overview: provisions PRIA read

- Indiana expands tax breaks for sports groups: benefit, low. Effective upon passage, the law adds the Women's National Basketball Association and its affiliates to Indiana's sports-event tax exemptions. It also updates eligibility for the College Football Playoff Group. The exemptions cover eligible groups' property, revenue, and spending tied to qualifying…

## Sponsors and cosponsors

- Sponsor: Scott Baldwin (Republican), Senate
- Cosponsor: Cherrish Pryor (Democratic), House
- Cosponsor: Craig Snow (Republican), House
- Cosponsor: Gregory Porter (Democratic), House
- Cosponsor: Jack Jordan (Republican), House
- Cosponsor: Travis Holdman (Republican), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-03-25 | Senate | Senate concurred with House amendments | pass | 47 | 0 |   |
| 2025-03-20 | House | Third reading: passed | pass | 83 | 6 |   |
| 2025-02-10 | Senate | Third reading: passed | pass | 45 | 4 |   |

## Actions (25)

- 2025-04-01: Signed by the Governor (Senate)
- 2025-04-01: Public Law 13 (Senate)
- 2025-03-27: Signed by the President of the Senate (Senate)
- 2025-03-26: Signed by the Speaker (House)
- 2025-03-26: Signed by the President Pro Tempore (Senate)
- 2025-03-25: Senate concurred with House amendments; Roll Call 295: yeas 47, nays 0 (Senate)
- 2025-03-24: Committee report: Pursuant to Senate Rule 82(e); approved by Rules Committee as amended by the House Committee on Ways and Means. (Senate)
- 2025-03-24: Pursuant to Senate Rule 68(b); reassigned to Committee on Rules and Legislative Procedure (Senate)
- 2025-03-24: Motion to concur filed (Senate)
- 2025-03-21: Returned to the Senate with amendments (House)
- 2025-03-20: Third reading: passed; Roll Call 290: yeas 83, nays 6 (House)
- 2025-03-17: Representative Pryor added as cosponsor (House)
- 2025-03-17: Second reading: ordered engrossed (House)
- 2025-03-13: Representative Jordan added as cosponsor (House)
- 2025-03-13: Representative Porter added as cosponsor (House)
- 2025-03-13: Committee report: amend do pass, adopted (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: House sponsor: Representative Snow (Senate)
- 2025-02-10: Third reading: passed; Roll Call 90: yeas 45, nays 4 (Senate)
- 2025-02-06: Second reading: ordered engrossed (Senate)
- 2025-02-04: Committee report: amend do pass, adopted (Senate)
- 2025-01-13: First reading: referred to Committee on Tax and Fiscal Policy (Senate)
- 2025-01-13: Senator Holdman added as second author (Senate)
- 2025-01-13: Authored by Senator Baldwin (Senate)

## Bill text

- Enrolled Senate Bill (S): [PDF](https://api.iga.in.gov/2025/bills/SB0314/versions/SB0314.04.ENRH?format=pdf)
- Introduced Senate Bill (S): [PDF](https://api.iga.in.gov/2025/bills/SB0314/versions/SB0314.01.INTR?format=pdf)
- Senate Bill (H): [PDF](https://api.iga.in.gov/2025/bills/SB0314/versions/SB0314.02.COMS?format=pdf)
- Senate Bill (S): [PDF](https://api.iga.in.gov/2025/bills/SB0314/versions/SB0314.03.COMH?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
- [Enrolled Senate Bill (S) (PDF)](https://api.iga.in.gov/2025/bills/SB0314/versions/SB0314.04.ENRH?format=pdf)
- [Introduced Senate Bill (S) (PDF)](https://api.iga.in.gov/2025/bills/SB0314/versions/SB0314.01.INTR?format=pdf)
- [Senate Bill (H) (PDF)](https://api.iga.in.gov/2025/bills/SB0314/versions/SB0314.02.COMS?format=pdf)
- [Senate Bill (S) (PDF)](https://api.iga.in.gov/2025/bills/SB0314/versions/SB0314.03.COMH?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)
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Source: PRIA, https://policyrisk.com/state-bill/IN-SB314-2025 (as of 2026-10-19).