Various tax matters.
What changed between versions
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.
Restructured tax collection requirements for kerosene to eliminate specialized tax filing procedures.
Streamlined gasoline use tax filing requirements to eliminate multiple filing requirements.
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'.
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.
Made technical corrections to the pass through entity tax and assessed value deduction provisions for blind or disabled individuals.