in-20260923-IR-045260311PHA: Notice of Public Hearing — 45 IAC (LSA #260311)
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Under IC 4-22-2-23, notice is hereby given that on October 26, 2026, at 9:00 a.m., at 100 North Senate Avenue, Room N248, Indianapolis, Indiana, the Department of State Revenue (department) will hold a public hearing on amending and repealing rules at 45 IAC 3.1 concerning adjusted gross income tax and local income tax. The purpose of this hearing is to receive comments from the public prior to consideration of adoption of these rules by the department. All interested parties are invited and will be given reasonable opportunity to express their views concerning the proposed amendments. If the department does not receive substantive comments during the public comment period or public hearing, the rule may be adopted with text that is the same as or does not substantially differ from the proposed rule published in the Notice of First Public Comment Period. The public may attend the department meeting in person or join by remote access at https://www.in.gov/dor/resources/legal/department-of-revenue-regular-rulemaking/. Copies of these rules are now on file at the Department of State Revenue, 100 North Senate Avenue, Room N248, Indianapolis, Indiana and are open for public inspection and copying.
The agency’s own summary, as published.
The rule, in full
216 words as published, September 23, 2026. View the original →
TITLE 45 DEPARTMENT OF STATE REVENUE Notice of Public Hearing LSA Document #26-311 Under IC 4-22-2-23, notice is hereby given that on October 26, 2026, at 9:00 a.m., at 100 North Senate Avenue, Room N248, Indianapolis, Indiana, the Department of State Revenue (department) will hold a public hearing on amending and repealing rules at 45 IAC 3.1 concerning adjusted gross income tax and local income tax. The purpose of this hearing is to receive comments from the public prior to consideration of adoption of these rules by the department. All interested parties are invited and will be given reasonable opportunity to express their views concerning the proposed amendments. If the department does not receive substantive comments during the public comment period or public hearing, the rule may be adopted with text that is the same as or does not substantially differ from the proposed rule published in the Notice of First Public Comment Period. The public may attend the department meeting in person or join by remote access at https://www.in.gov/dor/resources/legal/department-of-revenue-regular-rulemaking/. Copies of these rules are now on file at the Department of State Revenue, 100 North Senate Avenue, Room N248, Indianapolis, Indiana and are open for public inspection and copying.
M. Kevin Gulley
Commissioner Indiana Department of State Revenue Notice of First Public Comment Period: 20260923-IR-045260311FNA
Documents
- Full text (state register) · September 23, 2026
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