Budget & Taxes

Provides a child and dependent care refundable tax credit against an individual's Indiana adjusted gross income tax for employment related child and dependent care expenses based on the taxpayer's Indiana adjusted gross income and a percentage of the federal child and dependent care tax credit the taxpayer claimed for the taxable year for federal income tax purposes.

Restores the property tax deduction available to a surviving spouse of a World War I veteran that was limited to property taxes imposed for an assessment date before January 1, 2025, by SEA 1-2025 (P.L. 68-2025).

Requires an employer to notify the Indiana economic development corporation (IEDC) if the employer intends to relocate a call center. Requires, for all contracts entered into or renewed on or after July 1, 2026, that all call center or customer service work for the state be performed entirely within the United States. Requires the IEDC to compile a list of all employers that relocate a call center to a foreign country and to disqualify employers on that list from state grants, loans, and tax credits.