Indiana 2026 Regular Session Status: Enacted 7 R cosponsors

SB 243 — Various tax matters.

Last action — Public Law 128

  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed Senate
  4. ✓
    Passed House
  5. ✓
    To Executive
  6. 6
    Enacted

This bill has been enacted into law. Introduced January 12, 2026. Enacted.

Signed by Governor Mike Braun (Republican) on March 05, 2026.

Odds of enactment

High chance

Based on the sponsor, cosponsors, and committee posture, this bill has a high chance of becoming law.

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A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.

Prognosis

Likely to advance 62% · moderate confidence

  • Enacted

    Current position in the legislative process.

  • 7 sponsors

    4 primary, 3 co-sponsors signed on.

  • Single-party support

    Sponsorship is currently within one party (7 R).

Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.

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.

Bill Text

Action History

  1. Public Law 128

  2. Signed by the Governor

  3. Signed by the President Pro Tempore

  4. Signed by the Speaker

  5. Signed by the President of the Senate

  6. Senate concurred with House amendments; Roll Call 285: yeas 47, nays 0

  7. Returned to the Senate with amendments

  8. Motion to concur filed

  9. Third reading: passed; Roll Call 310: yeas 78, nays 18

  10. Second reading: amended, ordered engrossed

  11. Amendment #3 (DeLaney) failed; Roll Call 288: yeas 35, nays 58

  12. Amendment #7 (Thompson) prevailed; voice vote

  13. Amendment #1 (Hamilton) failed; Roll Call 287: yeas 38, nays 56

  14. Amendment #5 (Thompson) prevailed; voice vote

  15. Amendment #2 (DeLaney) failed; Roll Call 289: yeas 31, nays 63

  16. Committee report: amend do pass, adopted

  17. First reading: referred to Committee on Ways and Means

  18. Referred to the House

  19. Senator Alting added as coauthor

  20. Third reading: passed; Roll Call 122: yeas 47, nays 1

  21. House sponsor: Representative Thompson

  22. Cosponsor: Representative Snow

  23. Amendment #2 (Yoder) failed; voice vote

  24. Amendment #6 (Young M) failed; Roll Call 67: yeas 11, nays 32

  25. Amendment #5 (Young M) failed; voice vote

  26. Amendment #4 (Young M) failed; Roll Call 66: yeas 20, nays 24

  27. Second reading: ordered engrossed

  28. Senator Rogers added as third author

  29. Committee report: amend do pass, adopted

  30. Senator Dernulc added as coauthor

  31. Senator Baldwin added as second author

  32. First reading: referred to Committee on Tax and Fiscal Policy

  33. Authored by Senator Holdman

Sponsors

Sponsorship breakdown

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4 sponsors · 3 co-sponsors · 143 not signed on

Sponsors (4)

Co-sponsors (3)

Not signed on (143)

143 members have not signed on to this bill.

Show all 143 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does SB 243 do?
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.
Who sponsors SB 243?
SB 243 is sponsored by Craig Snow (Republican), Jeffrey Thompson (Republican), Ron Alting (Republican), Dan Dernulc (Republican), Linda Rogers (Republican), Scott Baldwin (Republican), and Travis Holdman (Republican).
What is the current status of SB 243?
This bill has been enacted into law. Introduced January 12, 2026. Enacted.
Where can I track SB 243?
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