The People's Ledger
← All Indiana bills

SB0243Introduced in the Senate

Various tax matters.

Passed

Introduced by Travis Holdman, District 19

What does this bill do?

Plain-English breakdown

Writing a plain-English summary of this bill… this can take a few seconds the first time.

Official description

Various tax matters. Amends and adds state income tax statutes to conform with certain provisions enacted in Public Law 119-21 (H.R. 1) (commonly known as One Big Beautiful Bill Act of 2025). Specifies rounding provisions for cash transactions with regard to the penny phaseout. Amends state income tax withholding provisions for gambling winnings. Amends the definition of "contribution" for purpose of the state income tax credit for contributions to an ABLE account. Amends provisions regarding computation of specified research or experimental expenditures. Authorizes the department of state revenue (department) to mail documents electronically through its online tax system. Allows taxpayers to request to receive all documents from the department through the department's online tax system. Makes changes to certain tax warrant procedures. Extends the deadline for filing revenue agent report (RAR) adjustments from 180 days to one year from the Internal Revenue Service's finalization of the federal adjustments. Amends the statute of limitations for issuing assessments and refunds based on an RAR to one year. Adds certain sales tax enforcement provisions regarding motor vehicles, cargo trailers, aircraft, and watercraft. Amends provisions regarding confidentiality of tax information. Makes various changes to the cigarette tax chapter, the petroleum severance tax chapter, and the alcoholic beverage excise tax chapters. Specifies the liability of responsible persons for trust fund taxes. Defines the term "responsible person" with regard to trust fund taxes. Specifies application of the Indiana adoption tax credit. Revises provisions in the pass through entity tax regrading credit for taxes paid to another state. Amends provisions in the tax amnesty program. Specifies the determination of estimated tax penalties. Makes amending changes to the aircraft license excise tax.

Where it stands

Public Law 128

March 5, 2026

How did lawmakers vote?

House votes

4 recorded votes · each counted separately

Senate votes

4 recorded votes · each counted separately

SenateStage: Senate - Senate concurred with House amendments · February 25, 2026

47

Yes

0

No

3

Absent or Not Voting

50 senators recorded in this Senate vote. Colors show vote categories only, not whether a vote was good or bad.

See how each senator voted

SenatorDistrictVote
Dan Dernulc1Yes
Lonnie Randolph2Yes
Mark Spencer3Yes
Rodney Pol4Absent
Ed Charbonneau5Yes
Rick Niemeyer6Yes
Brian Buchanan7Yes
Mike Bohacek8Yes
Ryan Mishler9Not Voting
David Niezgodski10Yes

Bill history

  1. Authored by Senator Holdman

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

  3. Senator Baldwin added as second author

  4. Senator Dernulc added as coauthor

  5. Committee report: amend do pass, adopted

  6. Amendment #4 (Young M) failed; Roll Call 66: yeas 20, nays 24

  7. Amendment #5 (Young M) failed; voice vote

  8. Amendment #6 (Young M) failed; Roll Call 67: yeas 11, nays 32

  9. Amendment #2 (Yoder) failed; voice vote

  10. Second reading: ordered engrossed

  11. Senator Rogers added as third author

  12. Third reading: passed; Roll Call 122: yeas 47, nays 1

  13. House sponsor: Representative Thompson

  14. Cosponsor: Representative Snow

  15. Senator Alting added as coauthor

  16. Referred to the House

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

  18. Committee report: amend do pass, adopted

  19. Amendment #5 (Thompson) prevailed; voice vote

  20. Amendment #7 (Thompson) prevailed; voice vote

  21. Amendment #1 (Hamilton) failed; Roll Call 287: yeas 38, nays 56

  22. Amendment #3 (DeLaney) failed; Roll Call 288: yeas 35, nays 58

  23. Amendment #2 (DeLaney) failed; Roll Call 289: yeas 31, nays 63

  24. Second reading: amended, ordered engrossed

  25. Third reading: passed; Roll Call 310: yeas 78, nays 18

  26. Returned to the Senate with amendments

  27. Motion to concur filed

  28. Senate concurred with House amendments; Roll Call 285: yeas 47, nays 0

  29. Signed by the President Pro Tempore

  30. Signed by the Speaker

  31. Signed by the President of the Senate

  32. Signed by the Governor

  33. Public Law 128

Verify the information

Our commitment to neutrality

We provide factual information only. We never tell you which politicians or bills to support, and we do not rank, score, or endorse anyone.