Indiana 2023 Regular Session Status: Enacted Bipartisan · 3 R · 3 D cosponsors

SB 419 — State tax matters.

Last action — Public Law 194

  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 19, 2023. Enacted.

Odds of enactment

High chance

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

Upgrade to see the exact probability and what's driving it.

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

Prognosis

Likely to advance 98% · high confidence

  • Enacted

    Current position in the legislative process.

  • 7 sponsors

    3 primary, 4 co-sponsors signed on.

  • Bipartisan support

    Sponsored across 2 parties (3 R · 3 D) — cross-party backing.

  • Cleared a recorded vote

    Passed 1 recorded vote so far.

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

Summary

Changes the definition of "Internal Revenue Code" in the adjusted gross income tax law to mean the Internal Revenue Code of 1986 as amended and in effect on January 1, 2023. Makes certain changes regarding net operating losses for purposes of determinating state adjusted gross income. Provides that certain amounts for providing or expanding access to broadband service in Indiana may be subtracted from a taxpayer's state corporate adjusted gross income. Provides for successor liability for certain unpaid taxes following a business asset sale. Repeals an outdated provision requiring separate exemption certificates for manufacturers and wholesalers. Makes a clarifying change to the sales tax exemption that applies to power subsidiaries. Clarifies the acquisition date for purposes of adding back interest from tax exempt bonds issued by another state in determining Indiana adjusted gross income. Amends provisions regarding the exemption for certain income derived from patents. Provides that tax paid by an electing partnership is deposited in the state general fund. Makes clarifying changes and technical corrections to the affordable and workforce housing tax credit. Specifies the deposit and distribution of interest with respect to certain taxes. Authorizes the department of state revenue to publish or disclose the status of a governmental or nonprofit entity's sales tax exemption certificate. Provides that a person who knowingly or intentionally sells, purchases, installs, transfers, or possesses: (1) an automated sales suppression device or a zapper; or (2) phantom-ware; commits a class A misdemeanor, and increases the penalty if certain circumstances exist. Makes clarifying and technical corrections to provisions under the electronic cigarette tax. Makes certain changes to a provision contained in P.L.1-2023. Provides that an individual who is an Indiana resident and a member of a health care sharing ministry is entitled to an adjusted gross income tax deduction. Requires a taxpayer to: (1) deduct from the taxpayer's adjusted gross income for a taxable year the amount of specified research or experimental expenditures paid or incurred by the taxpayer during the taxable year; and (2) add to the taxpayer's adjusted gross income an amount equal to the deduction claimed under Section 174 of the Internal Revenue Code for the taxable year. Provides that certain transactions involving a person's acquisition of agricultural machinery, tools, or equipment are exempt from the application of the state gross retail tax. Provides that if an organization provides nonprofit agricultural organization insurance coverage, the organization is subject to a nonprofit agricultural organization health coverage tax unless the organization: (1) files a notice of election with the insurance commissioner and the commissioner of the department of state revenue on or before November 30 of a taxable year; and (2) states in the notice of election that the organization elects to be subject to state income tax for the taxable year. Provides that compensation received by an individual who: (1) is not a resident of Indiana; and (2) receives compensation for employment duties performed in Indiana for 30 days or less during the calendar year; is exempt from the adjusted gross income tax. Provides a sales tax exemption for certain components of a solar or wind energy system.

Bill Text

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

Read SB 419 on the official Indiana source →

Action History

  1. Public Law 194

  2. Signed by the Governor

  3. Signed by the Speaker

  4. Signed by the President Pro Tempore

  5. Signed by the President of the Senate

  6. Rules Suspended. Conference Committee Report 1: adopted by the Senate; Roll Call 505: yeas 49, nays 0

  7. Rules Suspended. Conference Committee Report 1: adopted by the House; Roll Call 533: yeas 95, nays 0

  8. CCR # 1 filed in the House

  9. CCR # 1 filed in the Senate

  10. House advisors appointed: Cherry, Snow, Smaltz, Greene and Hamilton

  11. House conferees appointed: Thompson and Porter

  12. Senate advisors appointed: Randolph Lonnie M and Baldwin

  13. Senate conferees appointed: Holdman and Melton

  14. Senate dissented from House amendments

  15. Motion to dissent filed

  16. Returned to the Senate with amendments

  17. Third reading: passed; Roll Call 435: yeas 96, nays 2

  18. Second reading: amended, ordered engrossed

  19. Amendment #2 (Thompson) prevailed; voice vote

  20. Committee report: amend do pass, adopted

  21. Representative Hamilton added as cosponsor

  22. Representative Porter added as cosponsor

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

  24. Referred to the House

  25. Senator Randolph added as coauthor

  26. Cosponsor: Representative Cherry

  27. House sponsor: Representative Thompson

  28. Third reading: passed; Roll Call 174: yeas 49, nays 0

  29. Senator Baldwin added as second author

  30. Second reading: ordered engrossed

  31. Committee report: amend do pass, adopted

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

  33. Authored by Senator Holdman

Sponsors

Sponsorship breakdown

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

Sponsors (3)

Co-sponsors (4)

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

Votes

SB 419 - Thompson - 3rd Reading

Passed 96 Yea · 2 Nay · 2 Other
Party YeaNayPresentNot Voting
Republican 58001
Unaffiliated 13201
Democrat 25000
Total 96202
% of votes cast 96%2%0%2%
How each member voted (100)
Member Party Vote
Fleming — Yea
Frye — Yea
Goodrich — Yea
Lyness — Yea
Boy — Yea
Cherry — Yea
Speedy — Yea
Morrison — Yea
Johnson — Yea
Negele — Yea
Vermilion — Yea
Zent — Yea
Schaibley — Nay
Torr — Nay
Hatfield — Not Voting
Garcia Wilburn — Yea
Carey Hamilton Democrat Yea
Carolyn Jackson Democrat Yea
Cherrish Pryor Democrat Yea
Chris Campbell Democrat Yea
Chuck Moseley Democrat Yea
Earl Harris Democrat Yea
Edward DeLaney Democrat Yea
Gregory Porter Democrat Yea
John Bartlett Democrat Yea
Justin Moed Democrat Yea
Kyle Miller Democrat Yea
Matt Pierce Democrat Yea
Maureen Bauer Democrat Yea
Mike Andrade Democrat Yea
Mitch Gore Democrat Yea
Philip GiaQuinta Democrat Yea
Ragen Hatcher Democrat Yea
Renee Pack Democrat Yea
Robin Shackleford Democrat Yea
Ryan Dvorak Democrat Yea
Sheila Klinker Democrat Yea
Sue Errington Democrat Yea
Tonya Pfaff Democrat Yea
Vanessa Summers Democrat Yea
Vernon Smith Democrat Yea
Beau Baird Republican Yea
Becky Cash Republican Yea
Ben Smaltz Republican Yea
Brad Barrett Republican Yea
Bruce Borders Republican Yea
Chris Jeter Republican Yea
Chris Judy Republican Yea
Chris May Republican Yea
Cindy Ledbetter Republican Yea
Cory Criswell Republican Yea
Craig Haggard Republican Yea
Craig Snow Republican Yea
Dale DeVon Republican Yea
Dave Hall Republican Yea
Dave Heine Republican Yea
David Abbott Republican Yea
Doug Miller Republican Yea
Edmond Soliday Republican Yea
Edward Clere Republican Yea
Elizabeth Rowray Republican Yea
Ethan Manning Republican Yea
Gregory Steuerwald Republican Yea
Harold Slager Republican Yea
Heath VanNatter Republican Yea
J.D. Prescott Republican Yea
Jack Jordan Republican Yea
Jake Teshka Republican Yea
Jeffrey Thompson Republican Yea
Jennifer Meltzer Republican Yea
Jim Lucas Republican Yea
Jim Pressel Republican Yea
Joanna King Republican Yea
Julie McGuire Republican Yea
Julie Olthoff Republican Yea
Karen Engleman Republican Yea
Kendell Culp Republican Yea
Kyle Pierce Republican Yea
Lindsay Patterson Republican Yea
Lorissa Sweet Republican Yea
Mark Genda Republican Yea
Martin Carbaugh Republican Yea
Matt Hostettler Republican Yea
Matt Lehman Republican Yea
Michael Karickhoff Republican Yea
Michelle Davis Republican Yea
Mike Aylesworth Republican Yea
Peggy Mayfield Republican Yea
Robb Greene Republican Yea
Robert Behning Republican Yea
Robert Heaton Republican Yea
Robert Morris Republican Yea
Ryan Lauer Republican Yea
Shane Lindauer Republican Yea
Steve Bartels Republican Yea
Timothy O'Brien Republican Yea
Timothy Wesco Republican Yea
Todd Huston Republican Not Voting
Wendy McNamara Republican Yea
Zach Payne Republican Yea

Official roll call →

Subjects

public-safety taxation agriculture energy
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 419 do?
Changes the definition of "Internal Revenue Code" in the adjusted gross income tax law to mean the Internal Revenue Code of 1986 as amended and in effect on January 1, 2023. Makes certain changes regarding net operating losses for purposes of determinating state adjusted gross income. Provides that certain amounts for providing or expanding access to broadband service in Indiana may be subtracted from a taxpayer's state corporate adjusted gross income. Provides for successor liability for certain unpaid taxes following a business asset sale. Repeals an outdated provision requiring separate exemption certificates for manufacturers and wholesalers. Makes a clarifying change to the sales tax exemption that applies to power subsidiaries. Clarifies the acquisition date for purposes of adding back interest from tax exempt bonds issued by another state in determining Indiana adjusted gross income. Amends provisions regarding the exemption for certain income derived from patents. Provides that tax paid by an electing partnership is deposited in the state general fund. Makes clarifying changes and technical corrections to the affordable and workforce housing tax credit. Specifies the deposit and distribution of interest with respect to certain taxes. Authorizes the department of state revenue to publish or disclose the status of a governmental or nonprofit entity's sales tax exemption certificate. Provides that a person who knowingly or intentionally sells, purchases, installs, transfers, or possesses: (1) an automated sales suppression device or a zapper; or (2) phantom-ware; commits a class A misdemeanor, and increases the penalty if certain circumstances exist. Makes clarifying and technical corrections to provisions under the electronic cigarette tax. Makes certain changes to a provision contained in P.L.1-2023. Provides that an individual who is an Indiana resident and a member of a health care sharing ministry is entitled to an adjusted gross income tax deduction. Requires a taxpayer to: (1) deduct from the taxpayer's adjusted gross income for a taxable year the amount of specified research or experimental expenditures paid or incurred by the taxpayer during the taxable year; and (2) add to the taxpayer's adjusted gross income an amount equal to the deduction claimed under Section 174 of the Internal Revenue Code for the taxable year. Provides that certain transactions involving a person's acquisition of agricultural machinery, tools, or equipment are exempt from the application of the state gross retail tax. Provides that if an organization provides nonprofit agricultural organization insurance coverage, the organization is subject to a nonprofit agricultural organization health coverage tax unless the organization: (1) files a notice of election with the insurance commissioner and the commissioner of the department of state revenue on or before November 30 of a taxable year; and (2) states in the notice of election that the organization elects to be subject to state income tax for the taxable year. Provides that compensation received by an individual who: (1) is not a resident of Indiana; and (2) receives compensation for employment duties performed in Indiana for 30 days or less during the calendar year; is exempt from the adjusted gross income tax. Provides a sales tax exemption for certain components of a solar or wind energy system.
Who sponsors SB 419?
SB 419 is sponsored by Carey Hamilton (Democrat), Gregory Porter (Democrat), Robert Cherry, Jeffrey Thompson (Republican), Lonnie Randolph (Democrat), Scott Baldwin (Republican), and Travis Holdman (Republican).
What is the current status of SB 419?
This bill has been enacted into law. Introduced January 19, 2023. Enacted.
Where can I track SB 419?
Track SB 419 free on One Click Politics — get push/email alerts when it moves.

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