All Roll Calls
Yes: 317 • No: 102
Sponsored By: Travis Holdman (Republican)
Signed by Governor
Amends estimated quarterly tax payment provisions. Restructures tax collection requirements for kerosene to eliminate specialized tax filing. Streamlines the filing requirements for gasoline use tax to eliminate multiple filing requirements. Specifies the liability and remittance requirements for the gross retail tax, gasoline use tax, and other listed taxes in certain circumstances. Amends provisions that apply to passenger and household goods carriers. Amends the college savings tax credit. Replaces the term "college choice 529 education savings plan" with "Indiana529 plan". Makes a clarifying change to the closed system cartridge tax. Extends the renewal period from one year to two years for businesses licensed to collect the electronic cigarettes tax, closed systems cartridge tax, and other tobacco products tax. Specifies that the fiscal officer of an entity that has adopted an innkeeper's tax, a food and beverage tax, or an admissions tax must enter into an agreement with the department of state revenue (department) before the department provides certain information to the fiscal officer as required under current law. Specifies when certain tax information may be disclosed by the department. Provides for the transfer of certain funds from the bureau of motor vehicles commission fund to the motor carrier regulation fund. Provides that a person who commits a violation involving a consumer transaction entailing the transportation of passengers or household goods commits a deceptive act that is actionable by the attorney general and is subject to certain remedies and penalties. Specifies remittance procedures for the gasoline use tax. Specifies recapture procedures for certain reduced estimated tax payments. Makes corresponding changes.
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21 provisions identified: 8 benefits, 6 costs, 7 mixed.
Beginning January 1, 2026, the Indiana529 credit equals 20% of your annual contributions. The cap is $1,500, or $750 if married filing separately, and cannot exceed your remaining Indiana income tax. Contributions no longer need separate higher-education or K-12 designations. The credit is not refundable or transferable, and unused amounts cannot carry forward. Nonqualified withdrawals require repayment of the lesser of 20% withdrawn or past credits not already repaid.
Beginning January 1, 2026, Indiana excludes certain fuel taxes when calculating sales tax on special fuel and kerosene. The exclusion covers Indiana special-fuel tax on special fuel and specified federal fuel taxes on either fuel. This lowers the sales-tax base for covered purchases.
Nonexempt buyers who fail to pay a required listed tax owe it by the next month's 20th day; refunds count as nonpayment. Beginning July 1, 2025, buyers must report unpaid sales tax on taxable services and items other than tangible property using use-tax procedures. Buyers also owe gasoline use tax they cause to go unpaid, including through exemption claims. The periodic-tax definition includes tax buyers fail to pay merchants. For mistaken payments to another Indiana jurisdiction, only the tax difference counts as unpaid, never below zero.
Beginning January 1, 2026, individual estimated tax includes state and local income tax, allowable credits, and credits that must be repaid. Individuals without withholding must file a declaration when estimated tax reaches $1,000. A prior-year nonfiler can establish zero prior-year liability by showing no state or local income tax was owed. Individuals whose tax is paid on their behalf under Indiana's pass-through entity tax law are excluded from the declaration requirement.
Beginning July 1, 2025, covered motor-carrier violations in passenger or household-goods consumer transactions count as deceptive acts. The Indiana Attorney General can bring an action under the state's deceptive consumer sales law. Violators face that law's remedies and penalties in addition to motor-carrier penalties.
Indiana's revenue department can share another taxpayer's return information when needed to determine your own listed-tax liability. This includes information needed to work out income, deductions, credits, or other tax factors. If the department finds you personally liable for another taxpayer's tax, or liable as a transferee, it can share related records. Those records can include amounts collected or released from collection, limited to your liability.
Beginning January 1, 2026, Indiana updates its ABLE disability savings credit rules to name Indiana529 as a transfer destination. A rollover from Indiana ABLE to Indiana529 is not excluded from qualified withdrawals under this rule. This update does not itself set a new credit amount.
Beginning July 1, 2025, distributor and remote-seller licenses last two years instead of one. Open-system electronic cigarette retail dealer certificates also last two years. Eligible licenses surrendered early receive refunds based on unused time in the two-year term. Suspended or revoked licenses receive no refund.
Indiana's revenue department can share a pass-through business's returns or tax liabilities with a direct owner. Sharing must be needed to determine the owner's Indiana income or financial institutions tax or filing duties. Most withholding returns are excluded, except returns filed under IC 6-3-4-12, IC 6-3-4-13, or IC 6-3-4-15.
Beginning July 1, 2025, Indiana removes motor-carrier publication and republication fees of $80 each and the $25 rehearing fee. It also removes the $15 fee for permission to depart from tariff-publishing rules. Other fees remain: $100 for specified certificate applications and $50 for reinstatement petitions or certificate alterations and changes. Qualifying name changes still cost $25.
Beginning July 1, 2025, violating Indiana’s rule requiring department-prescribed identification on each operated motor vehicle is a Class C misdemeanor. Previously, the violation was a Class C infraction. The law does not state a fine amount here.
Beginning July 1, 2025, temporary and emergency temporary carrier authority is limited to permanent certificate holders and applicants, not permit holders or applicants. Needed single or occasional trips remain possible; occasional-trip authority during an eligible event cannot exceed 15 consecutive days. Voluntary emergency suspension applies to certificates, not permits, during declared war or national emergency and up to six months afterward. Common carriers can regain a certificate only within two years after voluntarily stopping operations and must report their stop date.
Beginning July 1, 2025, the department can investigate carriers after a written complaint or on its own. It must notify carriers of violations to compel compliance, without the former notice-and-hearing process. After notice, it can suspend, change, or revoke certificates for willful violations of laws, orders, rules, or certificate terms. A hearing is no longer required first.
Beginning July 1, 2025, covered passenger transportation brokers must get an Indiana Department of Revenue license and renew annually. Applicants must provide an application, a secretary of state certificate of existence, and a surety bond. Application and renewal fees apply, but amounts are not stated here. The department may consider tax filings, tax debts, unified carrier registration payments, and insurance. Carriers certified under the chapter are exempt. Carrier employees or agents are also exempt when arranging trips entirely through that carrier or jointly with similarly certified carriers. Brokers cannot use a common or contract carrier without an active certificate under the chapter.
For sales between distributors, distribution tax applies when products are first received by a distributor in Indiana. This timing rule covers tobacco products, alternative nicotine products, and closed-system cartridges. These provisions set the tax trigger, not a new tax amount.
Beginning January 1, 2026, covered refiners, terminal operators, and qualified distributors must file monthly gasoline use tax returns electronically. Returns and payment are due within 20 days after each month ends. The department can require information needed to determine the tax. The law also repeals two gasoline-related tax sections, but the supplied text does not explain their former requirements.
Certain marketplace purchases use the Indiana Department of Revenue's posted tax rate for the transaction date. This applies to covered innkeeper and food-and-beverage taxes otherwise paid directly to a locality. When the posted rate differs from the locality's rate, the posted rate controls.
Beginning July 1, 2025, contract carriers cannot seek relief from filed minimum charges for intrastate passenger or household-goods transportation. They still cannot charge below applicable filed or prescribed minimums. The department also loses its former authority to set contract-carrier minimum rates and related practices after a hearing. Tariff filing and publication rules cover routes of the carrier or another common carrier, with the railroad reference removed.
Beginning July 1, 2025, paid intrastate passenger and household-goods carriers need a department certificate and annual registration receipts in each vehicle. Applications require forms, proof of business existence, insurance, intended rates, and operating contracts for contract carriers. Review can consider unpaid taxes, unfiled returns, carrier registration payments, federal out-of-service orders, insurance, and public safety. Transfers need approval based on the new holder's responsibility, service ability, and public interest; prior public-hearing requirements are removed. The law also removes the former special-and-charter certificate requirement and the prior public-convenience-and-necessity process.
For covered revenue collected after June 30, 2024, Indiana redirects money from the commission fund to the motor carrier regulation fund. Covered duplicate-title allocations split $1.88 to motor carrier regulation and $1.87 to the commission fund. Covered vehicle fee portions and registration penalties split 90% to motor carrier regulation and 10% to the commission fund. That split also applies to the $3.10 recovery-vehicle registration allocation. These transfers do not change the fees or penalties charged.
Corporations with Indiana income tax liability above $2,500 generally owe installments of 25% of estimated annual tax. Required payment methods apply when current-year estimated quarterly liability or prior-year average estimated quarterly liability exceeds $5,000. Lower annualized installments are allowed under federal rules, with later catch-up payments. Withholding and pass-through payments count toward estimates and penalties in the proper periods. Federal rules also adjust short-year financial institution payments and the amounts used for short-year corporate penalties.
Travis Holdman
Republican • Senate
Craig Snow
Republican • House
Gregory Porter
Democratic • House
Jack Jordan
Republican • House
Jeffrey Thompson
Republican • House
Lonnie Randolph
Democratic • Senate
Scott Baldwin
Republican • Senate
All Roll Calls
Yes: 317 • No: 102
Senate vote • 4/24/2025
Rules Suspended. Conference Committee Report 1: adopted by the Senate
Yes: 50 • No: 0
House vote • 4/24/2025
Rules Suspended. Conference Committee Report 1: adopted by the House
Yes: 89 • No: 0
House vote • 4/8/2025
Third reading: passed
Yes: 93 • No: 1
House vote • 4/7/2025
Amendment #1 (Hatcher) failed
Yes: 27 • No: 64
Senate vote • 2/20/2025
Third reading: passed
Yes: 49 • No: 0
Senate vote • 2/13/2025
Amendment #1 (Qaddoura) failed
Yes: 9 • No: 37
Signed by the Governor
Public Law 205
Signed by the President of the Senate
Signed by the Speaker
Signed by the President Pro Tempore
Rules Suspended. Conference Committee Report 1: adopted by the House; Roll Call 551: yeas 89, nays 0
Rules Suspended. Conference Committee Report 1: adopted by the Senate; Roll Call 510: yeas 50, nays 0
CCR # 1 filed in the House
CCR # 1 filed in the Senate
House advisors appointed: Jordan, Thompson, Lopez, Harris and Klinker
Senate advisors appointed: Randolph Lonnie M and Baldwin
Senate conferees appointed: Holdman and Qaddoura
House conferees appointed: Snow and Porter
Senate dissented from House amendments
Motion to dissent filed
Returned to the Senate with amendments
Third reading: passed; Roll Call 404: yeas 93, nays 1
Amendment #3 (DeLaney) motion withdrawn
Amendment #6 (Snow) prevailed; voice vote
Amendment #1 (Hatcher) failed; Roll Call 386: yeas 27, nays 64
Amendment #4 (Snow) prevailed; voice vote
Second reading: amended, ordered engrossed
Committee report: amend do pass, adopted
Representative Porter added as cosponsor
First reading: referred to Committee on Ways and Means
Engrossed Senate Bill (S)
Enrolled Senate Bill (S)
Introduced Senate Bill (S)
Senate Bill (H)
SB 324, Criminal procedures.
Increases the penalty levels of crimes related to fentanyl. Provides that a court shall consider requiring certain persons charged with a crime of domestic violence to wear a monitoring device as a condition of bail. Requires that a bail hearing for a violent arrestee or a repeat violent arrestee be held in open court and provides that before releasing a violent arrestee or a repeat violent arrestee on bail the court must review the probable cause affidavit or arrest warrant and impose money bail payable by surety bond or cash deposit. Provides that in accordance with IC 27-10-2-4.5(g)(2), a charitable bail organization may not pay money bail on behalf of a violent arrestee or a repeat violent arrestee. Makes conforming changes.
SB 231, Various corrections matters.
Eliminates requirements that the department of correction: (1) maintain farm programs for offenders committed to the department; and (2) prepare a report calculating the savings realized as a result of sentencing changes. Replaces a reference to a rule repealed by the department of correction with a requirement that the custody and treatment of juveniles meet the standards and licensing requirements adopted in the administrative rules of the department.
SB 80, Code publication.
Makes Indiana Code publication amendments. Repeals and relocates specific Indiana Code definitions chapters for organization of the defined terms by alphabetical order and to provide for future expansion of the chapters. Makes conforming cross-reference updates. Makes technical amendments to remove tabulation designations from the certain criminal law and procedure sections for consistency with similar statutes and to streamline amendment of those sections. Resolves technical conflicts between various enrolled acts passed during the 2025 legislative session.
SB 464, Financial institutions and consumer credit.
Provides that a reference to federal law in: (1) the First Lien Mortgage Lending Act; (2) the Uniform Consumer Credit Code (UCCC); or (3) the Indiana Code title governing financial institutions; is a reference to the law as in effect December 31, 2024 (rather than December 31, 2023, under current law). Amends the definition of "principal" for purposes of the UCCC provisions governing consumer loans to specify that the term does not include any loan proceeds held as security for the loan. Makes a technical change to the Indiana Code provision governing the prepayment of consumer loans to incorporate a cross reference to the Indiana Code provision setting forth the authorized nonrefundable prepaid finance charge for supervised loans. (Current law references only the authorized nonrefundable prepaid finance charge for consumer loans other than supervised loans.) Amends the definition of "consumer transaction" for purposes of the deceptive consumer sales act (act) to include the provision of a product or service to a: (1) state law enforcement agency; or (2) local law enforcement agency; in Indiana. Amends the definition of "supplier" for purposes of the act to include an entity that provides a product or service to a state or local law enforcement agency in Indiana. Provides that an action that arises from a transaction involving: (1) a state law enforcement agency may be brought and enforced only by the attorney general; and (2) a local law enforcement agency may be brought and enforced only by an attorney acting on behalf of the local law enforcement agency involved in the transaction, unless the local unit of government served by the local law enforcement agency requests the attorney general to bring and enforce an action on behalf of the local unit. Amends the Indiana Code provision governing audit requirements for credit unions to provide that department of financial institutions may establish by policy or rule accounting and auditing standards necessary to define the audit requirements.
SB 371, Workforce matters.
Amends the definitions of "discharge for just cause", "employment", and "gross misconduct" for purposes of unemployment insurance. Provides that an unemployment claimant: (1) is required to verify the claimant's identity before a claim can be filed, and as a condition for continued eligibility; and (2) has the right to request a wage investigation and to appeal the results of the investigation to a liability administrative law judge. Allows an unemployment claimant or employing unit to appeal regarding the claimant's status as an insured worker. Requires that all hearings before an administrative law judge or the unemployment insurance review board concerning disputed unemployment claims be set as telephone hearings, unless an objection is made. Allows a disputed unemployment claim to be directly filed with a liability administrative law judge. Provides that administrative records of the department of workforce development (department) are self-authenticating and admissible in an administrative hearing. Provides that the department may release certain confidential records to the extent permitted by federal law. Makes certain changes regarding the reemployment service and eligibility assessment program. Makes various changes regarding extended unemployment benefits. Provides that repayment of a benefits overpayment may be waived if certain conditions are met. Alters certain fee and payment provisions. Removes or alters notice and delivery requirements and extends certain deadlines. Requires the department to issue a written notice of violation to a person who fails to comply with certain authorization requirements. Provides that the department may assess a civil penalty against a person under certain circumstances. Requires civil penalties collected by the department to be deposited in the proprietary educational institution authorization fund. Establishes the unemployment insurance modernization fund (fund). Requires the department to annually submit a report to the budget committee detailing the expenditures made from the fund during the previous state fiscal year. Requires the department to annually submit a report to the budget committee concerning the status of the department's unemployment insurance program. Provides that the department may establish a reemployment pilot program. Makes conforming changes.
SB 289, Unlawful discrimination.
Repeals provisions concerning university diversity committees. Prohibits unlawful discrimination in education, public employment, and licensure. Allows participation in public contracts by a minority business enterprise, women's business enterprise, and veteran business enterprise, as currently authorized by law. Permits scholarships based on a personal characteristic of the recipient if the scholarship is not funded by state funds or resources, and permits the renewal of specified state funded minority teaching scholarships for those recipients who were initially awarded the scholarship before July 1, 2025. Changes the criteria for certain state funded teaching scholarships from minority status to residence in an underserved county and an agreement to teach in an underserved county. Prohibits requiring as a condition of licensure that a person affirm that a person with a certain personal characteristic: (1) is inherently superior or inferior to a person with a different personal characteristic; (2) should be blamed for actions committed in the past; or (3) has a moral character that is determined by a personal characteristic of the person. Prohibits a public employer from requiring training asserting that, or implementing the theory that, a person with a certain personal characteristic: (1) is inherently superior or inferior to a person with a different personal characteristic; (2) should be blamed for actions committed in the past; or (3) has a moral character that is determined by a personal characteristic of the person. Permits a person injured by a violation to bring a civil action for actual damages, court costs, and injunctive relief.