# Indiana SB 453: Various tax matters. Indiana SB 453, Various tax matters., is a First Regular Session 124th General Assembly (2025) Senate bill sponsored by Travis Holdman (Republican); status signed, last action 2025-05-06 (Signed by the Governor); PRIA reads it as touching household money (as of 2026-10-17). - Canonical: https://policyrisk.com/state-bill/IN-SB453-2025 - 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 453 - State: Indiana - Session: First Regular Session 124th General Assembly (2025) - Title: Various tax matters. - Status: signed - Chamber: Senate - Introduced: 2025-01-13 - Last action: 2025-05-06, Signed by the Governor - Sponsor: Travis Holdman (Republican) - Cosponsors: 6 - Subjects: tax and fiscal policy, the house, ways and means - Touches household money: yes - Roll calls: 6 (317 yes, 102 no in all) - Economic provisions PRIA read: 21 ## Summary 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. ## Bill overview: provisions PRIA read - Tax credits for education savings contributions: benefit, high. 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 refu… - Lower taxable prices for certain fuels: benefit, medium. 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. - More consumer protection for transportation customers: benefit, low. 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 mo… - Taxpayers gain access to relevant records: benefit, low. 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 t… - Updated disability savings transfer tax rules: benefit, low. 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. - Tobacco and vapor licenses last longer: benefit, low. 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… - Business owners can receive tax information: benefit, low. 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-… - Motor carriers pay fewer filing fees: benefit, low. 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… - Tougher penalties for missing vehicle identification: cost, low. 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. - Carriers face tighter temporary operating limits: cost, low. 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 consecutiv… - Carriers lose required hearings before sanctions: cost, low. 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… - Passenger transportation brokers face licensing rules: cost, low. 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 st… - Distributors owe tax upon Indiana receipt: cost, low. 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. - Fuel businesses face monthly tax deadlines: cost, low. 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 r… - Buyers face unpaid tax collection rules: mixed, medium. 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… - Updated estimated tax rules for individuals: mixed, medium. 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 sh… - Posted local taxes govern marketplace purchases: mixed, low. 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. - Carrier minimum charges stay, relief ends: mixed, low. 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… - Carriers face revised certificate approval rules: mixed, low. 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 ca… - Vehicle fees fund motor carrier oversight: mixed, low. 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 penal… - Business estimated payments get updated rules: mixed, low. 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… ## Sponsors and cosponsors - Sponsor: Travis Holdman (Republican), Senate - Cosponsor: Craig Snow (Republican), House - Cosponsor: Gregory Porter (Democratic), House - Cosponsor: Jack Jordan (Republican), House - Cosponsor: Jeffrey Thompson (Republican), House - Cosponsor: Lonnie Randolph (Democratic), Senate - Cosponsor: Scott Baldwin (Republican), Senate ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2025-04-24 | Senate | Rules Suspended. Conference Committee Report 1: adopted by the Senate | pass | 50 | 0 | | | 2025-04-24 | House | Rules Suspended. Conference Committee Report 1: adopted by the House | pass | 89 | 0 | | | 2025-04-08 | House | Third reading: passed | pass | 93 | 1 | | | 2025-04-07 | House | Amendment #1 (Hatcher) failed | fail | 27 | 64 | | | 2025-02-20 | Senate | Third reading: passed | pass | 49 | 0 | | | 2025-02-13 | Senate | Amendment #1 (Qaddoura) failed | fail | 9 | 37 | | ## Actions (36) - 2025-05-06: Signed by the Governor (Senate) - 2025-05-06: Public Law 205 (Senate) - 2025-04-29: Signed by the President of the Senate (Senate) - 2025-04-25: Signed by the Speaker (House) - 2025-04-24: Signed by the President Pro Tempore (Senate) - 2025-04-24: Rules Suspended. Conference Committee Report 1: adopted by the House; Roll Call 551: yeas 89, nays 0 (House) - 2025-04-24: Rules Suspended. Conference Committee Report 1: adopted by the Senate; Roll Call 510: yeas 50, nays 0 (Senate) - 2025-04-23: CCR # 1 filed in the House (House) - 2025-04-23: CCR # 1 filed in the Senate (Senate) - 2025-04-14: House advisors appointed: Jordan, Thompson, Lopez, Harris and Klinker (House) - 2025-04-14: Senate advisors appointed: Randolph Lonnie M and Baldwin (Senate) - 2025-04-14: Senate conferees appointed: Holdman and Qaddoura (Senate) - 2025-04-14: House conferees appointed: Snow and Porter (House) - 2025-04-10: Senate dissented from House amendments (Senate) - 2025-04-10: Motion to dissent filed (Senate) - 2025-04-09: Returned to the Senate with amendments (House) - 2025-04-08: Third reading: passed; Roll Call 404: yeas 93, nays 1 (House) - 2025-04-07: Amendment #3 (DeLaney) motion withdrawn (House) - 2025-04-07: Amendment #6 (Snow) prevailed; voice vote (House) - 2025-04-07: Amendment #1 (Hatcher) failed; Roll Call 386: yeas 27, nays 64 (House) - 2025-04-07: Amendment #4 (Snow) prevailed; voice vote (House) - 2025-04-07: Second reading: amended, ordered engrossed (House) - 2025-04-03: Committee report: amend do pass, adopted (House) - 2025-03-13: Representative Porter added as cosponsor (House) - 2025-03-03: First reading: referred to Committee on Ways and Means (House) - 2025-02-21: Referred to the House (Senate) - 2025-02-20: House sponsor: Representative Snow (Senate) - 2025-02-20: Third reading: passed; Roll Call 197: yeas 49, nays 0 (Senate) - 2025-02-20: Cosponsors: Representatives Jordan and Thompson (Senate) - 2025-02-17: Senator Randolph added as coauthor (Senate) - 2025-02-13: Amendment #1 (Qaddoura) failed; Roll Call 122: yeas 9, nays 37 (Senate) - 2025-02-13: Second reading: ordered engrossed (Senate) - 2025-02-11: Committee report: amend do pass, adopted (Senate) - 2025-01-21: Senator Baldwin added as second author (Senate) - 2025-01-13: Authored by Senator Holdman (Senate) - 2025-01-13: First reading: referred to Committee on Tax and Fiscal Policy (Senate) ## Bill text - Engrossed Senate Bill (S): [PDF](https://api.iga.in.gov/2025/bills/SB0453/versions/SB0453.04.ENGH?format=pdf) - Enrolled Senate Bill (S): [PDF](https://api.iga.in.gov/2025/bills/SB0453/versions/SB0453.05.ENRH?format=pdf) - Introduced Senate Bill (S): [PDF](https://api.iga.in.gov/2025/bills/SB0453/versions/SB0453.01.INTR?format=pdf) - Senate Bill (H): [PDF](https://api.iga.in.gov/2025/bills/SB0453/versions/SB0453.02.COMS?format=pdf), [PDF](https://api.iga.in.gov/2025/bills/SB0453/versions/SB0453.03.COMH?format=pdf) ## Related bills - SB 324: Criminal procedures. (signed) - SB 231: Various corrections matters. (signed) - SB 80: Code publication. (signed) - SB 464: Financial institutions and consumer credit. (signed) - SB 371: Workforce matters. (signed) - SB 289: Unlawful discrimination. (signed) ## Sources - [Engrossed Senate Bill (S) (PDF)](https://api.iga.in.gov/2025/bills/SB0453/versions/SB0453.04.ENGH?format=pdf) - [Enrolled Senate Bill (S) (PDF)](https://api.iga.in.gov/2025/bills/SB0453/versions/SB0453.05.ENRH?format=pdf) - [Introduced Senate Bill (S) (PDF)](https://api.iga.in.gov/2025/bills/SB0453/versions/SB0453.01.INTR?format=pdf) - [Senate Bill (H) (PDF)](https://api.iga.in.gov/2025/bills/SB0453/versions/SB0453.02.COMS?format=pdf) - [Senate Bill (H) (PDF)](https://api.iga.in.gov/2025/bills/SB0453/versions/SB0453.03.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 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) - [SB 289: Unlawful discrimination.](https://policyrisk.com/state-bill/IN-SB289-2025) - [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-SB453-2025 (as of 2026-10-17).