SB 357 Indiana Senate · 2025 Regular Session

Accelerated depreciation.

Summary
Couples Indiana depreciation provisions with federal depreciation provisions under Section 179 of the Internal Revenue Code (Section 179). Increases the Section 179 threshold from $25,000 to $100,000 for Indiana adjusted gross income purposes. Makes technical changes.
Bill status in committee 1 of 4 stages cleared
Introduction
Jan 2025
Committee Review
Floor Vote
Governor
Introduced Jan 13, 2025 Last action Feb 17, 2025
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2 primary · 1 co-sponsor

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