Bill Commons

IN HB 1143

died on adjournment

Local option income taxes.

Indiana · 2026 Regular Session (2nd Regular Session, 124th General Assembly) · lower

Follow this bill’s action updates (Atom)

Subscribe in a feed reader. The feed covers recorded actions from the last 30 days; Bill Commons may record an action after it happened at the legislature.

Quick answers

Did IN HB 1143 pass?

No. IN HB 1143 died when the 2026 Regular Session (2nd Regular Session, 124th General Assembly) adjourned without final action on it. Bills that die this way are sometimes reintroduced in a later session. Latest recorded action (2026-01-05): First reading: referred to Committee on Ways and Means

What is IN HB 1143 about?

Provides that an individual who resides in a county with a local income tax and has a principal place of employment or business in a different county shall also pay a local income tax in the county where the individual maintains the principal place of employment. Provides that the local income tax rate in effect for a local taxpayer in the county where the local taxpayer maintains the local taxpayer's principal place of business or employment is one fourth of the sum of the local income tax rates imposed on the adjusted gross income of local taxpayers who reside in the county where the local taxpayer maintains the local taxpayer's principal place of business or employment. Provides that a local taxpayer is entitled to a credit against the tax imposed by a county in the county where the local taxpayer resides equal to the amount of the tax paid in the county where the local taxpayer has a principal place of business or employment.

Who sponsors IN HB 1143?

Michael Karickhoff is the primary sponsor of IN HB 1143.

Description

Provides that an individual who resides in a county with a local income tax and has a principal place of employment or business in a different county shall also pay a local income tax in the county where the individual maintains the principal place of employment. Provides that the local income tax rate in effect for a local taxpayer in the county where the local taxpayer maintains the local taxpayer's principal place of business or employment is one fourth of the sum of the local income tax rates imposed on the adjusted gross income of local taxpayers who reside in the county where the local taxpayer maintains the local taxpayer's principal place of business or employment. Provides that a local taxpayer is entitled to a credit against the tax imposed by a county in the county where the local taxpayer resides equal to the amount of the tax paid in the county where the local taxpayer has a principal place of business or employment.

Introduced
—
Latest action
2026-01-05 — First reading: referred to Committee on Ways and Means
Bill type
bill
Last updated
—

Subjects

Sponsors

  • Michael Karickhoffauthor

Committees

Not provided by source.

Action timeline

Newest first

  1. 2026-01-05

    First reading: referred to Committee on Ways and Means

    reading-1,referral-committee

  2. 2026-01-05

    Authored by Representative Karickhoff

Versions

Documents

Votes

Not provided by source.

Related bills

No related bills recorded for this bill.

Official source

Attribution

Data from openstates_bulk_csv, retrieved 2026-07-24T05:22:09.317128Z

Inspect retained evidence for changes recorded after evidence tracking began:

Session-wide evidence can include changes to other bills:

Use this data

Every field on this page is available from the free public API — no key or licence required. Fetch this bill as JSON: GET /api/v1/bills?jurisdiction=IN&identifier=HB 1143. See the API docs or the MCP server for AI assistants.

Known limitations

  • Sponsor party and chamber affiliation are not yet captured by this API.
  • Committee referrals are not yet captured.
  • Some documents have no extracted text yet, so version comparison may be limited.

See the methodology page for data sources and limitations.