Budget & Taxes

in committee · Indiana · House Jan 27, 2026

HR 12: Establishing a House Select Committee on Accountability and Handling of Economic Development Appropriations to investigate the financial, administrative, and procedural practices of the Indiana Economic Development Corporation and its affiliated entities, and to make findings and recommendations for improved transparency and stewardship of public funds.

Establishing a House Select Committee on Accountability and Handling of Economic Development Appropriations to investigate the financial, administrative, and procedural practices of the Indiana Economic Development Corporation and its affiliated entities, and to make findings and recommendations for improved transparency and stewardship of public funds.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates committee to investigate economic development fund practices, aiming to improve transparency and fiscal stewardship, aligning with fiscal responsibility indicators.85% confidence

Sub-Topics Audits & Accountability Tags Economic Development

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in committee · Indiana · House Jan 5, 2026

HB 1238: Assessment of homesteads.

Provides that, beginning with the January 1, 2027, assessment date, the assessed value of real property that qualifies as a homestead shall only be adjusted upon the sale, devise, descent, or conveyance of the real property. Provides that the assessed value of such real property may not be adjusted before the sale, devise, descent, or conveyance of the real property unless requested by the owner of the real property.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill limits property tax reassessment frequency, preventing annual value increases for homestead owners, providing tax relief for homeowners (middle-income tax impact).95% confidence

Sub-Topics Property Tax

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in committee · Indiana · Senate Jan 12, 2026

SB 287: Tax matters.

Provides a real and personal property tax exemption for Indiana nonprofit senior living communities beginning with property taxes that are first due and payable in 2027.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax exemption for nonprofit senior living communities, reducing tax burden and aligning with tax relief policies for qualifying entities under fiscal management.95% confidence

Sub-Topics Property Tax Tax Incentives Tags Seniors

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passed · Indiana · Senate Feb 2, 2026

SB 187: Regional sewer districts.

Specifies that a board of trustees of a regional water, sewage, or solid waste district (board) must notify the district authority in writing before taking certain actions. Provides that a trustee appointed to a board serves at the pleasure of the appointing authority. Prohibits a regional water, sewage, or solid waste district (district) created after June 30, 2026, from incurring any indebtedness without first obtaining the approval of the county fiscal body. Specifies that if a district created after June 30, 2026, contains territory in more than one county, the district must first obtain the approval of each county fiscal body in which the district contains territory before incurring any indebtedness. Establishes a timeline for the county fiscal body to approve or deny a district's request to incur indebtedness.

Topics ✓ Budget & TaxesSupports Budget & TaxesRequires county fiscal body approval for district debt, promoting fiscal responsibility in government spending oversight per Budget & Taxes topic indicators.85% confidence

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in committee · Indiana · House Jan 6, 2026

HB 1265: Natural resource entrance fees.

Allows counties to adopt an ordinance to impose a surcharge of not more than $2 in addition to the fees charged by the department of natural resources (department) for entry into state parks and state recreation areas. Requires the department to collect the surcharge and to report and pay the surcharge to each county treasurer. Provides that the revenue collected is to be used for purposes related to first responders and infrastructure improvements. Provides that the surcharge may not be imposed on a person who holds an annual pass.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates a $2 surcharge on park fees, directing revenue to first responders and infrastructure - funds essential public services per topic description.95% confidence

Sub-Topics Fees & Licensing

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in committee · Indiana · House Jan 8, 2026

HB 1425: Social service provider tax credit.

Allows a qualified taxpayer to claim a credit against the taxpayer's state tax liability for designated contributions to qualified nonprofit organizations that provide: (1) comprehensive case management services for at risk families; (2) family support services; (3) in-school programs, community based events, or online resources to assist fathers in learning and improving parenting skills; or (4) programs that provide mutual support systems among mothers in raising children or information for mothers to enhance child development.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax credit for contributions to social service nonprofits, reducing taxpayer liability while incentivizing funding for public services like family support and parenting programs.92% confidence

Sub-Topics Business Taxes Tax Credits Tax Incentives

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in committee · Indiana · Senate Jan 5, 2026

SB 184: Sales tax on utility service.

Phases down in equal reductions over four years the state gross retail tax rate imposed on the sale of the following utility services to a person for domestic consumption: (1) Electrical energy. (2) Natural or artificial gas. (3) Water. (4) Steam. (5) Steam heating service.

Topics ✓ Budget & TaxesSupports Budget & TaxesPhases down sales tax on essential utilities (electricity, gas, water), providing tax relief for households and aligning with tax reduction indicators.95% confidence

Sub-Topics Business Taxes Sales Tax

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in committee · Indiana · Senate Jan 8, 2026

SB 217: Circuit breaker credit for homesteads.

SB 217 would cap annual property tax increases for homeowners' primary residences at 4%. It directly affects residents living in their main home by preventing their tax bills from rising more than 4% from one year to the next. The key provision sets a maximum 4% yearly increase on the actual tax amount, regardless of property value changes. This policy change ensures predictable annual tax costs for eligible homeowners without requiring new tax payments or credits.

Topics ✓ Budget & TaxesSupports Budget & TaxesCaps property tax increases at 4% for primary residences, providing tax relief for homeowners and promoting fiscal predictability in taxation.95% confidence

Sub-Topics Business Taxes Property Tax Tax Incentives

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in committee · Indiana · House Jan 8, 2026

HB 1366: Workforce development incentives.

Provides for a nonrefundable apprenticeship tax credit (credit) for an eligible employer. Provides that the amount of the credit is $2,500 for each apprentice employed. Specifies procedures for claiming the credit. Requires a board to issue a license, certificate, registration, or permit to an individual to allow the individual to practice the individual's occupation in Indiana if the individual satisfies certain conditions.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides $2,500 apprenticeship tax credit per apprentice, offering tax relief to employers as a workforce development incentive.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentProvides $2,500 tax credit per apprentice to incentivize employer-sponsored training, directly advancing workforce development and employment opportunities.90% confidence

Sub-Topics Tax Credits Tax Incentives Apprenticeships Professional Licensing Workforce Development Tags Licensing

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in committee · Indiana · House Jan 6, 2026

HB 1284: Local income taxes.

Provides that within a county's total expenditure rate, the county may adopt: (1) up to a 0.7% rate (instead of a 1.2% rate) for county general purpose revenue; (2) up to a 0.2% rate (instead of a 0.4% rate) for fire protection and emergency medical services; (3) up to a 0.2% rate for nonmunicipal civil taxing unit general purpose revenue; and (4) up to a 1.9% rate (instead of a 1.2% rate) for certain cities and towns that are not eligible to adopt a municipal LIT rate. Eliminates provisions that expire local income tax rates each year. Authorizes a city or town to impose a municipal LIT rate up to 1.9% (instead of 1.2%). Modifies the population threshold required for a city or town to impose a municipal LIT rate. Modifies the formula used to determine distribution amounts of revenue from a tax rate imposed for fire protection and emergency medical services.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill reduces maximum local income tax rates (e.g., 1.2% → 0.7%), providing tax relief and aligning with fiscal responsibility for local budgets.90% confidence ✗ HealthcareOpposes HealthcareBill reduces max tax rate for EMS from 0.4% to 0.2%, limiting potential funding for emergency medical services, a healthcare service.85% confidence

Sub-Topics Business Taxes Government Spending Income Tax

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