Indiana 2020 Regular Session Status: Passed Senate Bipartisan · 12 R · 3 D cosponsors

SB 320 — Withholding tax remittance.

Last action — First reading: referred to Committee on Ways and Means

Track this bill free

No card. One bill, free forever — alerts when it moves.

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

This bill died with 2020 Regular Session. It reached “Passed Senate” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.

Summary

Provides that the department of state revenue (department) shall only accept payment of employer withholding taxes that are made or withdrawn directly from the business account of the employer that is liable for withholding and remitting the tax. However, provides an exception from the requirement for employers that submit a waiver to the department. Specifies provisions for the waiver. Prohibits the department from accepting payment of employer withholding taxes that are made or withdrawn from the account of a third party withholding agent, or otherwise remitted by a third party withholding agent, on behalf of an employer, except in the case of an employer that has submitted a waiver. Defines "third party withholding agent". Requires each employer that is required to remit withholding taxes to provide to the department an authorization for reoccurring payment of taxes from the employer's business account that is designated by the employer on the department's online INtax system (INtax). Requires the department to automatically withdraw from the employer's business account the amount of tax withholdings that are reported as due and owing on the taxpayer's Form WH-1 report. Requires the department to provide periodic notice to each employer through INtax of: (1) the date on which the employer's Form WH-1 report is received by the department; and (2) the date on which the department has automatically withdrawn any amount of tax from the employer's business account. However, provides an exception from these requirements for employers that submit a waiver to the department.

Bill Text

We don't have the full text on file for this bill yet.

Read SB 320 on the official Indiana source →

Action History

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

  2. Referred to the House

  3. Senator Kruse added as coauthor

  4. Cosponsors: Representatives Morris and Cherry

  5. House sponsor: Representative Miller D

  6. Third reading: passed; Roll Call 163: yeas 48, nays 1

  7. Senator Randolph added as coauthor

  8. Senator Sandlin added as coauthor

  9. Senators Perfect and Raatz added as coauthors

  10. Second reading: amended, ordered engrossed

  11. Amendment #1 (Rogers) prevailed; voice vote

  12. Committee report: amend do pass, adopted

  13. Senator Gaskill added as coauthor

  14. Senator Stoops added as coauthor

  15. Senators Tomes and Doriot added as coauthors

  16. Senators Bohacek and Ford J.D. added as coauthors

  17. Senators Buck, Charbonneau, Niezgodski added as coauthors

  18. Senator Buchanan added as third author

  19. Senator Holdman added as second author

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

  21. Authored by Senator Rogers

Sponsors

Sponsorship breakdown

Export CSV (upgrade) →

4 sponsors · 16 co-sponsors · 130 not signed on

Sponsors (4)

Co-sponsors (16)

Not signed on (130)

130 members have not signed on to this bill.

Show all 130 →

"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

Votes

SB 320 - Rogers - 3rd Reading

Passed 48 Yea · 1 Nay · 1 Other
Party YeaNayPresentNot Voting
Republican 27000
Unaffiliated 18101
Democrat 3000
Total 48101
% of votes cast 96%2%0%2%
How each member voted (50)
Member Party Vote
Crane — Yea
Houchin — Yea
Perfect — Yea
Kruse — Yea
Lanane — Yea
Boots — Yea
Ford J.D. — Yea
Ruckelshaus — Yea
Ford Jon — Yea
Melton — Yea
Sandlin — Yea
Breaux — Yea
Merritt — Yea
Spartz — Yea
Messmer — Yea
Stoops — Yea
Mrvan — Yea
Grooms — Yea
Zay — Nay
Tallian — Not Voting
David Niezgodski Democrat Yea
Greg Taylor Democrat Yea
Lonnie Randolph Democrat Yea
Aaron Freeman Republican Yea
Blake Doriot Republican Yea
Brian Buchanan Republican Yea
Chris Garten Republican Yea
Ed Charbonneau Republican Yea
Eric Bassler Republican Yea
Eric Koch Republican Yea
Greg Walker Republican Yea
James Buck Republican Yea
James Tomes Republican Yea
Jean Leising Republican Yea
Jeff Raatz Republican Yea
Justin Busch Republican Yea
Linda Rogers Republican Yea
Liz Brown Republican Yea
Michael Crider Republican Yea
Michael Young Republican Yea
Mike Bohacek Republican Yea
Mike Gaskill Republican Yea
Rick Niemeyer Republican Yea
Rodric Bray Republican Yea
Ron Alting Republican Yea
Ryan Mishler Republican Yea
Stacey Donato Republican Yea
Susan Glick Republican Yea
Travis Holdman Republican Yea
Vaneta Becker Republican Yea

Official roll call →

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 320 do?
Provides that the department of state revenue (department) shall only accept payment of employer withholding taxes that are made or withdrawn directly from the business account of the employer that is liable for withholding and remitting the tax. However, provides an exception from the requirement for employers that submit a waiver to the department. Specifies provisions for the waiver. Prohibits the department from accepting payment of employer withholding taxes that are made or withdrawn from the account of a third party withholding agent, or otherwise remitted by a third party withholding agent, on behalf of an employer, except in the case of an employer that has submitted a waiver. Defines "third party withholding agent". Requires each employer that is required to remit withholding taxes to provide to the department an authorization for reoccurring payment of taxes from the employer's business account that is designated by the employer on the department's online INtax system (INtax). Requires the department to automatically withdraw from the employer's business account the amount of tax withholdings that are reported as due and owing on the taxpayer's Form WH-1 report. Requires the department to provide periodic notice to each employer through INtax of: (1) the date on which the employer's Form WH-1 report is received by the department; and (2) the date on which the department has automatically withdrawn any amount of tax from the employer's business account. However, provides an exception from these requirements for employers that submit a waiver to the department.
Who sponsors SB 320?
SB 320 is sponsored by Robert Cherry, Robert Morris (Republican), Doug Miller (Republican), Dennis Kruse, Lonnie Randolph (Democrat), Jack Sandlin, Jeff Raatz (Republican), Chip Perfect, Mike Gaskill (Republican), Mark Stoops, Blake Doriot (Republican), James Tomes (Republican), J.D. Ford (Democrat), Mike Bohacek (Republican), David Niezgodski (Democrat), Ed Charbonneau (Republican), James Buck (Republican), Brian Buchanan (Republican), Travis Holdman (Republican), and Linda Rogers (Republican).
What is the current status of SB 320?
This bill died with 2020 Regular Session. It reached “Passed Senate” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track SB 320?
Track SB 320 free on One Click Politics — get push/email alerts when it moves.

Make your voice heard on SB 320

Find the representatives who decide this bill and tell them where you stand — for yourself, or mobilize your whole list in one click with One Click Politics advocacy software.

Find my representatives → Run a campaign

Stay ahead of SB 320

Last checked for changes 3 months ago · updated continuously

One Click Politics tracks every bill in Congress and all 50 states.

Track this bill →