SB 453 Indiana Senate · 2025 Regular Session

Various tax matters.

Summary
Amends estimated quarterly tax payment provisions. Restructures tax collection requirements for kerosene to eliminate specialized tax filing. Streamlines the filing requirements for gasoline use tax to eliminate multiple filing requirements. Specifies the liability and remittance requirements for the gross retail tax, gasoline use tax, and other listed taxes in certain circumstances. Amends provisions that apply to passenger and household goods carriers. Amends the college savings tax credit. Replaces the term "college choice 529 education savings plan" with "Indiana529 plan". Makes a clarifying change to the closed system cartridge tax. Extends the renewal period from one year to two years for businesses licensed to collect the electronic cigarettes tax, closed systems cartridge tax, and other tobacco products tax. Specifies that the fiscal officer of an entity that has adopted an innkeeper's tax, a food and beverage tax, or an admissions tax must enter into an agreement with the department of state revenue (department) before the department provides certain information to the fiscal officer as required under current law. Specifies when certain tax information may be disclosed by the department. Provides for the transfer of certain funds from the bureau of motor vehicles commission fund to the motor carrier regulation fund. Provides that a person who commits a violation involving a consumer transaction entailing the transportation of passengers or household goods commits a deceptive act that is actionable by the attorney general and is subject to certain remedies and penalties. Specifies remittance procedures for the gasoline use tax. Specifies recapture procedures for certain reduced estimated tax payments. Makes corresponding changes.
Bill status signed all 5 stages cleared
Introduction
Jan 2025
Committee Review
Apr 2025
Senate Passage
Apr 2025
House Passage
Apr 2025
Signed into Law
May 2025
Introduced Jan 13, 2025 Signed May 6, 2025
Maddy AI version diff · 3 comparisons

What changed between versions

Enrolled Senate Bill (S) Senate Bill (H) · 7 edits
MODERATE
This bill updates Indiana's tax code to improve clarity and modernize various tax provisions. It adds a new property tax deduction for blind or disabled individuals, restructures how certain taxes are collected for kerosene and gasoline, clarifies tax treatment for heated tobacco products, and extends renewal periods for tobacco product tax licenses.
Scope change
The bill expands the scope of property tax relief to include blind and disabled individuals, while also clarifying and streamlining several existing tax collection requirements.
ELIGIBILITY

Added a new property tax deduction allowing blind or disabled individuals to deduct up to $12,480 from their assessed property value, with income limits of $17,000.

REQUIREMENT

Restructured tax collection requirements for kerosene to eliminate specialized tax filing procedures.

Streamlined gasoline use tax filing requirements to eliminate multiple filing requirements.

DEFINITION

Clarified that heated tobacco products are subject to cigarette tax rather than electronic cigarette tax.

Replaced the term 'college choice 529 education savings plan' with 'Indiana529 plan'.

TIMELINE

Extended the renewal period from one year to two years for businesses licensed to collect electronic cigarettes tax, closed system cartridge tax, and other tobacco products tax.

TECHNICAL

Made technical corrections to the pass through entity tax and assessed value deduction provisions for blind or disabled individuals.

Floor votes · Senate Feb 20, 2025 · House Apr 8, 2025

How they voted

490
Passed · 1 other
Total votes 50
Feb 20, 2025
D Democratic10
9 Yea 1
90% Yea
R Republican40
40 Yea
100% Yea
Vote distribution
All Yea All Nay Mixed No data
Full legislative history

Actions timeline

Total actions
36
Key actions
12
Committee
4
Amendments
6
May 6, 2025
Signed into law
Signed by the Governor
executive
Apr 29, 2025
Upper · Passed
Signed by the President of the Senate
upper
Apr 25, 2025
Lower · Passed
Signed by the Speaker
lower
Apr 24, 2025
Upper · Passed
Signed by the President Pro Tempore
upper
Apr 24, 2025
Lower · Passed
Rules Suspended. Conference Committee Report 1: adopted by the House; Roll Call 551: yeas 89, nays 0
lower
Apr 24, 2025
Upper · Passed
Rules Suspended. Conference Committee Report 1: adopted by the Senate; Roll Call 510: yeas 50, nays 0
upper
Apr 10, 2025
Introduced
Senate dissented from House amendments
upper
Apr 8, 2025
Lower · Passed
Third reading: passed; Roll Call 404: yeas 93, nays 1
lower
Apr 7, 2025
Amended
Amendment #3 (DeLaney) motion withdrawn
lower
Apr 7, 2025
Lower · Passed
Amendment #6 (Snow) prevailed; voice vote
lower
Apr 7, 2025
Amended
Amendment #1 (Hatcher) failed; Roll Call 386: yeas 27, nays 64
lower
Apr 7, 2025
Lower · Passed
Amendment #4 (Snow) prevailed; voice vote
lower
Apr 3, 2025
Lower · Passed
Committee report: amend do pass, adopted
lower
Feb 20, 2025
Upper · Passed
Third reading: passed; Roll Call 197: yeas 49, nays 0
upper
Feb 13, 2025
Amended
Amendment #1 (Qaddoura) failed; Roll Call 122: yeas 9, nays 37
upper
Feb 11, 2025
Upper · Passed
Committee report: amend do pass, adopted
upper
3 primary · 4 co-sponsors

Sponsors