SB 451 — Income tax rate.
Last action — Public Law 80
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✓Introduced
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✓In Committee
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✓Passed Senate
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✓Passed House
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✓To Executive
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6Enacted
This bill has been enacted into law. Introduced January 13, 2025. Enacted.
Signed by Governor Mike Braun (Republican) on April 16, 2025.
Odds of enactment
High chanceBased 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
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Enacted
Current position in the legislative process.
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13 sponsors
3 primary, 10 co-sponsors signed on.
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Bipartisan support
Sponsored across 2 parties (12 R · 1 D) — cross-party backing.
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Cleared a recorded vote
Passed 3 recorded votes 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
Provides for a decrease in the individual adjusted gross income tax rate beginning in 2030 depending on certain conditions being met.
Bill Text
We don't have the full text on file for this bill yet.
Read SB 451 on the official Indiana source →Action History
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Public Law 80
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Signed by the Governor
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Signed by the President of the Senate
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Signed by the President Pro Tempore
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Signed by the Speaker
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Senate concurred with House amendments; Roll Call 354: yeas 48, nays 0
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Motion to concur filed
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Returned to the Senate with amendments
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Third reading: passed; Roll Call 347: yeas 74, nays 18
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Amendment #1 (Porter) failed; voice vote
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Amendment #2 (Porter) failed; voice vote
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Second reading: ordered engrossed
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Committee report: amend do pass, adopted
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Representative O'Brien added as cosponsor
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First reading: referred to Committee on Ways and Means
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Referred to the House
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Senator Buchanan added as coauthor
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Third reading: passed; Roll Call 33: yeas 49, nays 0
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House sponsor: Representative Thompson
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Cosponsors: Representatives Snow and Lehman
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Senator Randolph added as coauthor
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Senator Baldwin added as second author
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Second reading: ordered engrossed
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Senators Rogers, Johnson T, Gaskill, Walker K, Garten added as coauthors
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Committee report: amend do pass, adopted
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Authored by Senator Holdman
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First reading: referred to Committee on Tax and Fiscal Policy
Sponsors
- Timothy O'Brien · Cosponsor
- Matt Lehman · Cosponsor
- Craig Snow · Cosponsor
- Jeffrey Thompson · Primary
- Brian Buchanan · Cosponsor
- Lonnie Randolph · Cosponsor
- Chris Garten · Cosponsor
- Kyle Walker · Cosponsor
- Mike Gaskill · Cosponsor
- Tyler Johnson · Cosponsor
- Linda Rogers · Cosponsor
- Scott Baldwin · Primary
- Travis Holdman · Primary
Sponsorship breakdown
Export CSV (upgrade) →3 sponsors · 10 co-sponsors · 137 not signed on · 17 voted No
Sponsors (3)
- Jeffrey Thompson Republican
- Scott Baldwin Republican
- Travis Holdman Republican
Co-sponsors (10)
- Timothy O'Brien Republican
- Matt Lehman Republican
- Craig Snow Republican
- Brian Buchanan Republican
- Lonnie Randolph Democrat
- Chris Garten Republican
- Kyle Walker Republican
- Mike Gaskill Republican
- Tyler Johnson Republican
- Linda Rogers Republican
Not signed on (137)
137 members have not signed on to this bill.
Show all 137 →"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.
Votes
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Republican | 38 | 0 | 0 | 1 |
| Democrat | 9 | 0 | 0 | 1 |
| Unaffiliated | 1 | 0 | 0 | 0 |
| Total | 48 | 0 | 0 | 2 |
| % of votes cast | 96% | 0% | 0% | 4% |
How each member voted (50)
| Member | Party | Vote |
|---|---|---|
| Zay | — | Yea |
| Andrea Hunley | Democrat | Yea |
| David Niezgodski | Democrat | Yea |
| Fady Qaddoura | Democrat | Yea |
| Greg Taylor | Democrat | Yea |
| J.D. Ford | Democrat | Yea |
| La Keisha Jackson | Democrat | Not Voting |
| Lonnie Randolph | Democrat | Yea |
| Mark Spencer | Democrat | Yea |
| Rodney Pol | Democrat | Yea |
| Shelli Yoder | Democrat | Yea |
| Aaron Freeman | Republican | Yea |
| Blake Doriot | Republican | Yea |
| Brett Clark | Republican | Yea |
| Brian Buchanan | Republican | Yea |
| Chris Garten | Republican | Yea |
| Cyndi Carrasco | Republican | Yea |
| Dan Dernulc | Republican | Yea |
| Daryl Schmitt | Republican | Yea |
| Ed Charbonneau | Republican | Yea |
| Eric Bassler | Republican | Yea |
| Eric Koch | Republican | Yea |
| Gary Byrne | Republican | Yea |
| Greg Goode | 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 |
| Kyle Walker | 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 |
| Randy Maxwell | Republican | Yea |
| Rick Niemeyer | Republican | Yea |
| Rodric Bray | Republican | Yea |
| Ron Alting | Republican | Yea |
| Ryan Mishler | Republican | Yea |
| Scott Alexander | Republican | Yea |
| Scott Baldwin | Republican | Yea |
| Spencer Deery | Republican | Yea |
| Stacey Donato | Republican | Yea |
| Susan Glick | Republican | Yea |
| Travis Holdman | Republican | Yea |
| Tyler Johnson | Republican | Yea |
| Vaneta Becker | Republican | Not Voting |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Republican | 65 | 0 | 0 | 6 |
| Democrat | 8 | 17 | 0 | 1 |
| Unaffiliated | 1 | 1 | 0 | 1 |
| Total | 74 | 18 | 0 | 8 |
| % of votes cast | 74% | 18% | 0% | 8% |
How each member voted (100)
| Member | Party | Vote |
|---|---|---|
| Boy | — | Nay |
| Dant Chesser | — | Yea |
| Garcia Wilburn | — | Not Voting |
| Alex Burton | Democrat | Nay |
| Carey Hamilton | Democrat | Yea |
| Carolyn Jackson | Democrat | Nay |
| Cherrish Pryor | Democrat | Nay |
| Chris Campbell | Democrat | Nay |
| Chuck Moseley | Democrat | Yea |
| Earl Harris | Democrat | Nay |
| Edward DeLaney | Democrat | Nay |
| Gregory Porter | Democrat | Nay |
| John Bartlett | Democrat | Nay |
| Justin Moed | Democrat | Yea |
| Kyle Miller | Democrat | Yea |
| Matt Pierce | Democrat | Nay |
| Maureen Bauer | Democrat | Yea |
| Mike Andrade | Democrat | Yea |
| Mitch Gore | Democrat | Not Voting |
| Philip GiaQuinta | Democrat | Nay |
| Ragen Hatcher | Democrat | Nay |
| Renee Pack | Democrat | Nay |
| Robin Shackleford | Democrat | Nay |
| Ryan Dvorak | Democrat | Yea |
| Sheila Klinker | Democrat | Nay |
| Sue Errington | Democrat | Nay |
| Tonya Pfaff | Democrat | Yea |
| Vanessa Summers | Democrat | Nay |
| Vernon Smith | Democrat | Nay |
| Alaina Shonkwiler | Republican | Yea |
| Alex Zimmerman | Republican | Yea |
| Andrew Ireland | Republican | 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 |
| Danny Lopez | 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 Lawson | Republican | Yea |
| Ethan Manning | Republican | Yea |
| Garrett Bascom | Republican | Yea |
| Gregory Steuerwald | Republican | Yea |
| Harold Slager | Republican | Yea |
| Heath VanNatter | Republican | Yea |
| Hunter Smith | 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 | Not Voting |
| Lindsay Patterson | Republican | Yea |
| Lori Goss-Reaves | Republican | Yea |
| Lorissa Sweet | Republican | Yea |
| Mark Genda | Republican | Yea |
| Martin Carbaugh | Republican | Not Voting |
| Matt Commons | Republican | Yea |
| Matt Hostettler | Republican | Yea |
| Matt Lehman | Republican | Yea |
| Michael Karickhoff | Republican | Not Voting |
| Michelle Davis | Republican | Yea |
| Mike Aylesworth | Republican | Yea |
| Peggy Mayfield | Republican | Yea |
| Robb Greene | Republican | Yea |
| Robert Behning | Republican | Not Voting |
| Robert Heaton | Republican | Yea |
| Robert Morris | Republican | Yea |
| Ryan Lauer | Republican | Yea |
| Shane Lindauer | Republican | Yea |
| Steve Bartels | Republican | Yea |
| Tim Yocum | Republican | Yea |
| Timothy O'Brien | Republican | Yea |
| Timothy Wesco | Republican | Yea |
| Todd Huston | Republican | Not Voting |
| Tony Isa | Republican | Yea |
| Tyler Johnson | Republican | Not Voting |
| Wendy McNamara | Republican | Yea |
| Zach Payne | Republican | Yea |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Republican | 39 | 0 | 0 | 0 |
| Democrat | 9 | 0 | 0 | 1 |
| Unaffiliated | 1 | 0 | 0 | 0 |
| Total | 49 | 0 | 0 | 1 |
| % of votes cast | 98% | 0% | 0% | 2% |
How each member voted (50)
| Member | Party | Vote |
|---|---|---|
| Zay | — | Yea |
| Andrea Hunley | Democrat | Yea |
| David Niezgodski | Democrat | Yea |
| Fady Qaddoura | Democrat | Yea |
| Greg Taylor | Democrat | Yea |
| J.D. Ford | Democrat | Yea |
| La Keisha Jackson | Democrat | Yea |
| Lonnie Randolph | Democrat | Not Voting |
| Mark Spencer | Democrat | Yea |
| Rodney Pol | Democrat | Yea |
| Shelli Yoder | Democrat | Yea |
| Aaron Freeman | Republican | Yea |
| Blake Doriot | Republican | Yea |
| Brett Clark | Republican | Yea |
| Brian Buchanan | Republican | Yea |
| Chris Garten | Republican | Yea |
| Cyndi Carrasco | Republican | Yea |
| Dan Dernulc | Republican | Yea |
| Daryl Schmitt | Republican | Yea |
| Ed Charbonneau | Republican | Yea |
| Eric Bassler | Republican | Yea |
| Eric Koch | Republican | Yea |
| Gary Byrne | Republican | Yea |
| Greg Goode | 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 |
| Kyle Walker | 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 |
| Randy Maxwell | Republican | Yea |
| Rick Niemeyer | Republican | Yea |
| Rodric Bray | Republican | Yea |
| Ron Alting | Republican | Yea |
| Ryan Mishler | Republican | Yea |
| Scott Alexander | Republican | Yea |
| Scott Baldwin | Republican | Yea |
| Spencer Deery | Republican | Yea |
| Stacey Donato | Republican | Yea |
| Susan Glick | Republican | Yea |
| Travis Holdman | Republican | Yea |
| Tyler Johnson | Republican | Yea |
| Vaneta Becker | Republican | Yea |
Subjects
Frequently asked questions
- What does SB 451 do?
- Provides for a decrease in the individual adjusted gross income tax rate beginning in 2030 depending on certain conditions being met.
- Who sponsors SB 451?
- SB 451 is sponsored by Timothy O'Brien (Republican), Matt Lehman (Republican), Craig Snow (Republican), Jeffrey Thompson (Republican), Brian Buchanan (Republican), Lonnie Randolph (Democrat), Chris Garten (Republican), Kyle Walker (Republican), Mike Gaskill (Republican), Tyler Johnson (Republican), Linda Rogers (Republican), Scott Baldwin (Republican), and Travis Holdman (Republican).
- What is the current status of SB 451?
- This bill has been enacted into law. Introduced January 13, 2025. Enacted.
- Where can I track SB 451?
- Track SB 451 free on One Click Politics — get push/email alerts when it moves.
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