# Indiana SB 390: Adjusted gross income tax filing requirement.

Indiana SB 390, Adjusted gross income tax filing requirement., is a First Regular Session 124th General Assembly (2025) Senate bill sponsored by James Buck (Republican); status failed, last action 2025-01-13 (First reading: referred to Committee on Tax and Fiscal Policy) (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/IN-SB390-2025
- 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 390
- State: Indiana
- Session: First Regular Session 124th General Assembly (2025)
- Title: Adjusted gross income tax filing requirement.
- Status: failed
- Chamber: Senate
- Introduced: 2025-01-13
- Last action: 2025-01-13, First reading: referred to Committee on Tax and Fiscal Policy
- Sponsor: James Buck (Republican)
- Cosponsors: 0
- Subjects: tax and fiscal policy
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

Provides that minimum wage income is exempt from the adjusted gross income tax. Defines "minimum wage income". Provides that an individual whose only source of income is minimum wage income is not required to file a state income tax return. Provides that an employer is not required to withhold taxes from minimum wage income paid to an employee.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: James Buck (Republican), Senate

## Actions (2)

- 2025-01-13: First reading: referred to Committee on Tax and Fiscal Policy (Senate)
- 2025-01-13: Authored by Senator Buck (Senate)

## Bill text

- Introduced Senate Bill (S): [PDF](https://api.iga.in.gov/2025/bills/SB0390/versions/SB0390.01.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/SB0390/versions/SB0390.01.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)
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Source: PRIA, https://policyrisk.com/state-bill/IN-SB390-2025 (as of 2026-10-17).