Indiana SB 243 — Various tax matters.

Indiana, 2026. SB 243: Various tax matters.

Plural source record ↗

Official legislative source ↗

Official legislative source ↗

Latest action

March 5, 2026 — Public Law 128

Summary

Amends and adds state income tax statutes to conform with certain provisions enacted in Public Law 119-21 (H.R. 1) (commonly known as One Big Beautiful Bill Act of 2025). Specifies rounding provisions for cash transactions with regard to the penny phaseout. Amends state income tax withholding provisions for gambling winnings. Amends the definition of "contribution" for purpose of the state income tax credit for contributions to an ABLE account. Amends provisions regarding computation of specified research or experimental expenditures. Authorizes the department of state revenue (department) to mail documents electronically through its online tax system. Allows taxpayers to request to receive all documents from the department through the department's online tax system. Makes changes to certain tax warrant procedures. Extends the deadline for filing revenue agent report (RAR) adjustments from 180 days to one year from the Internal Revenue Service's finalization of the federal adjustments. Amends the statute of limitations for issuing assessments and refunds based on an RAR to one year. Adds certain sales tax enforcement provisions regarding motor vehicles, cargo trailers, aircraft, and watercraft. Amends provisions regarding confidentiality of tax information. Makes various changes to the cigarette tax chapter, the petroleum severance tax chapter, and the alcoholic beverage excise tax chapters. Specifies the liability of responsible persons for trust fund taxes. Defines the term "responsible person" with regard to trust fund taxes. Specifies application of the Indiana adoption tax credit. Revises provisions in the pass through entity tax regrading credit for taxes paid to another state. Amends provisions in the tax amnesty program. Specifies the determination of estimated tax penalties. Makes amending changes to the aircraft license excise tax.

Sponsors

• Travis Holdman — primary sponsor
• Scott Baldwin — primary sponsor
• Linda Rogers — primary sponsor
• Dan Dernulc
• Ron Alting
• Jeffrey Thompson — primary sponsor
• Craig Snow

Bill text

Enrolled Senate Bill (S) Read version ↗

Engrossed Senate Bill (S) Read version ↗

Senate Bill (H) Read version ↗ Read version ↗

Introduced Senate Bill (S) Read version ↗

Recorded votes

Legislative history

1. February 27, 2026Signed by the President Pro Tempore
2. March 5, 2026Public Law 128
3. March 5, 2026Signed by the Governor
4. February 27, 2026Signed by the Speaker
5. February 27, 2026Signed by the President of the Senate
6. February 25, 2026Senate concurred with House amendments; Roll Call 285: yeas 47, nays 0
7. February 24, 2026Returned to the Senate with amendments
8. February 24, 2026Motion to concur filed
9. February 23, 2026Third reading: passed; Roll Call 310: yeas 78, nays 18
10. February 19, 2026Second reading: amended, ordered engrossed
11. February 19, 2026Amendment #3 (DeLaney) failed; Roll Call 288: yeas 35, nays 58
12. February 19, 2026Amendment #7 (Thompson) prevailed; voice vote
13. February 19, 2026Amendment #1 (Hamilton) failed; Roll Call 287: yeas 38, nays 56
14. February 19, 2026Amendment #5 (Thompson) prevailed; voice vote
15. February 19, 2026Amendment #2 (DeLaney) failed; Roll Call 289: yeas 31, nays 63
16. February 17, 2026Committee report: amend do pass, adopted
17. February 2, 2026First reading: referred to Committee on Ways and Means
18. January 29, 2026Referred to the House
19. January 28, 2026Senator Alting added as coauthor
20. January 28, 2026Third reading: passed; Roll Call 122: yeas 47, nays 1
21. January 28, 2026House sponsor: Representative Thompson
22. January 28, 2026Cosponsor: Representative Snow
23. January 26, 2026Amendment #2 (Yoder) failed; voice vote
24. January 26, 2026Amendment #6 (Young M) failed; Roll Call 67: yeas 11, nays 32
25. January 26, 2026Amendment #5 (Young M) failed; voice vote
26. January 26, 2026Amendment #4 (Young M) failed; Roll Call 66: yeas 20, nays 24
27. January 26, 2026Second reading: ordered engrossed
28. January 26, 2026Senator Rogers added as third author
29. January 20, 2026Committee report: amend do pass, adopted
30. January 15, 2026Senator Dernulc added as coauthor
31. January 15, 2026Senator Baldwin added as second author
32. January 12, 2026First reading: referred to Committee on Tax and Fiscal Policy
33. January 12, 2026Authored by Senator Holdman

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