Bill Commons

IN SB 238

died on adjournment

Property and local income taxes.

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

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Quick answers

Did IN SB 238 pass?

No. IN SB 238 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 (2026-01-20): Senator Doriot added as second author

What is IN SB 238 about?

Amends provisions added in SEA 1 in the 2025 session that require the department of local government finance to neutralize the effect of certain property tax provisions enacted in that bill. Amends the threshold for the business personal property tax exemption enacted in SEA 1 in the 2025 session. Reinstates excess tax levy appeal provisions that were repealed in SEA 1 in the 2025 session. Amends the various local income tax (LIT) rates that may be adopted under provisions added in SEA 1 in the 2025 session. Amends the population thresholds used to determine if a city or town is eligible to adopt a municipal LIT. Repeals provisions that require counties and municipalities to readopt their LIT rate each year. Moves the effective date for the local income tax changes enacted in SEA 1 in the 2025 session from 2028 to 2029. Makes corresponding changes to move the expiration date regarding a county with a single voting bloc enacted in HEA 1142 in the 2025 session.

Who sponsors IN SB 238?

Blake Doriot, Linda Rogers are the primary sponsors of IN SB 238.

Description

Amends provisions added in SEA 1 in the 2025 session that require the department of local government finance to neutralize the effect of certain property tax provisions enacted in that bill. Amends the threshold for the business personal property tax exemption enacted in SEA 1 in the 2025 session. Reinstates excess tax levy appeal provisions that were repealed in SEA 1 in the 2025 session. Amends the various local income tax (LIT) rates that may be adopted under provisions added in SEA 1 in the 2025 session. Amends the population thresholds used to determine if a city or town is eligible to adopt a municipal LIT. Repeals provisions that require counties and municipalities to readopt their LIT rate each year. Moves the effective date for the local income tax changes enacted in SEA 1 in the 2025 session from 2028 to 2029. Makes corresponding changes to move the expiration date regarding a county with a single voting bloc enacted in HEA 1142 in the 2025 session.

Introduced
—
Latest action
2026-01-20 — Senator Doriot added as second author
Bill type
bill
Last updated
—

Subjects

Sponsors

  • Blake Doriotauthor
  • Linda Rogersauthor

Committees

Not provided by source.

Action timeline

Newest first

  1. 2026-01-20

    Senator Doriot added as second author

  2. 2026-01-08

    First reading: referred to Committee on Tax and Fiscal Policy

    reading-1,referral-committee

  3. 2026-01-08

    Authored by Senator Rogers

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

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