in-20260923-IR-045260311FNA: ADJUSTED GROSS INCOME TAX; LOCAL INCOME TAX

Summary

The Department of State Revenue (department) is soliciting public comment on adding, amending, and repealing rules at 45 IAC 3.1 concerning adjusted gross income tax. The proposed rules will provide certainty to businesses regarding Indiana's treatment of taxation of adjusted gross income. The rules provide guidance for how the department determines the applicability of adjusted gross income tax. Further, the rules provide benefits to businesses and the department by minimizing the scope of disputes. The implementation costs of the proposed rule are not expected to exceed the threshold set in IC 4-22-2-22.7(c)(6). For purposes of IC 4-22-2-28.1, small businesses affected by this rulemaking may contact the Small Business Regulatory Coordinator: For purposes of IC 4-22-2-28.1, the Small Business Ombudsman designated by IC 5-28-17-6 is: Resources available to regulated entities through the small business ombudsman include the ombudsman's duties stated in IC 5-28-17-6, specifically IC 5-28-17-6(9), investigating and attempting to resolve any matter regarding compliance by a small business with a law, rule, or policy administered by a state agency, either as a party to a proceeding or as a mediator. The department is soliciting public comment on the proposed rule. Comments may be submitted in one of the following ways: All comments must be postmarked or time-stamped not later than October 23, 2026. The rule, Regulatory Analysis, appendices referenced in the Regulatory Analysis,...

The agency’s own summary, as published.