IN SB 243

enacted

Various tax matters.

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

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Quick answers

Did IN SB 243 pass?

Yes. IN SB 243 has been enacted into law. Latest recorded action (2026-03-05): Public Law 128

What is IN SB 243 about?

Amends and adds state income tax statutes to conform with certain provisions enacted in Public Law 119-21 (H.R. 1) (commonly known as One Big Beautiful Bill Act of 2025). Specifies rounding provisions for cash transactions with regard to the penny phaseout. Amends state income tax withholding provisions for gambling winnings. Amends the definition of "contribution" for purpose of the state income tax credit for contributions to an ABLE account. Amends provisions regarding computation of specified research or experimental expenditures. Authorizes the department of state revenue (department) to mail documents electronically through its online tax system. Allows taxpayers to request to receive all documents from the department through the department's online tax system. Makes changes to certain tax warrant procedures. Extends the deadline for filing revenue agent report (RAR) adjustments from 180 days to one year from the Internal Revenue Service's finalization of the federal adjustments. Amends the statute of limitations for issuing assessments and refunds based on an RAR to one year. Adds certain sales tax enforcement provisions regarding motor vehicles, cargo trailers, aircraft, and watercraft. Amends provisions regarding confidentiality of tax information. Makes various changes to the cigarette tax chapter, the petroleum severance tax chapter, and the alcoholic beverage excise tax chapters. Specifies the liability of responsible persons for trust fund taxes. Defines the term "responsible person" with regard to trust fund taxes. Specifies application of the Indiana adoption tax credit. Revises provisions in the pass through entity tax regrading credit for taxes paid to another state. Amends provisions in the tax amnesty program. Specifies the determination of estimated tax penalties. Makes amending changes to the aircraft license excise tax.

Who sponsors IN SB 243?

Linda Rogers, Scott Baldwin, Travis Holdman and 1 others are the primary sponsors of IN SB 243, joined by 3 cosponsors.

Description

Introduced: —
Latest action: 2026-03-05 — Public Law 128
Bill type: bill
Last updated: —

Subjects

Committees

Not provided by source.

Action timeline

Newest first

2026-03-05
Public Law 128
became-law
2026-03-05
Signed by the Governor
executive-signature
2026-02-27
Signed by the President Pro Tempore
passage
2026-02-27
Signed by the Speaker
passage
2026-02-27
Signed by the President of the Senate
passage
2026-02-25
Senate concurred with House amendments; Roll Call 285: yeas 47, nays 0
2026-02-24
Returned to the Senate with amendments
receipt
2026-02-24
Motion to concur filed
filing
2026-02-23
Third reading: passed; Roll Call 310: yeas 78, nays 18
passage,reading-3,reading-3
2026-02-19
Second reading: amended, ordered engrossed
reading-2
2026-02-19
Amendment #3 (DeLaney) failed; Roll Call 288: yeas 35, nays 58
amendment-failure,failure
2026-02-19
Amendment #7 (Thompson) prevailed; voice vote
amendment-passage
2026-02-19
Amendment #1 (Hamilton) failed; Roll Call 287: yeas 38, nays 56
amendment-failure,failure
2026-02-19
Amendment #5 (Thompson) prevailed; voice vote
amendment-passage
2026-02-19
Amendment #2 (DeLaney) failed; Roll Call 289: yeas 31, nays 63
amendment-failure,failure
2026-02-17
Committee report: amend do pass, adopted
committee-passage
2026-02-02
First reading: referred to Committee on Ways and Means
reading-1,referral-committee
2026-01-29
Referred to the House
referral
2026-01-28
Senator Alting added as coauthor
2026-01-28
Third reading: passed; Roll Call 122: yeas 47, nays 1
passage,reading-3,reading-3
2026-01-28
House sponsor: Representative Thompson
2026-01-28
Cosponsor: Representative Snow
2026-01-26
Amendment #2 (Yoder) failed; voice vote
amendment-failure,failure
2026-01-26
Amendment #6 (Young M) failed; Roll Call 67: yeas 11, nays 32
amendment-failure,failure
2026-01-26
Amendment #5 (Young M) failed; voice vote
amendment-failure,failure
2026-01-26
Amendment #4 (Young M) failed; Roll Call 66: yeas 20, nays 24
amendment-failure,failure
2026-01-26
Second reading: ordered engrossed
reading-2
2026-01-26
Senator Rogers added as third author
2026-01-20
Committee report: amend do pass, adopted
committee-passage
2026-01-15
Senator Dernulc added as coauthor
2026-01-15
Senator Baldwin added as second author
2026-01-12
First reading: referred to Committee on Tax and Fiscal Policy
reading-1,referral-committee
2026-01-12
Authored by Senator Holdman

Versions

Introduced Senate Bill (S)Compare
Senate Bill (H)Compare
Engrossed Senate Bill (S)Compare
Enrolled Senate Bill (S)Compare
(document, no version)Compare

Documents

Votes

SB 243 - Holdman - 2nd Reading
2026-01-26 · fail · 20-24
Member-level votes (49)
- Alexander: yes
- Dernulc: yes
- Hunley: yes
- Spencer: yes
- Brown: yes
- Donato: yes
- Johnson: yes
- Taylor: yes
- Byrne: yes
- Freeman: yes
- Niezgodski: yes
- Tomes: yes
- Carrasco: yes
- Gaskill: yes
- Pol: yes
- Yoder: yes
- Deery: yes
- Goode: yes
- Qaddoura: yes
- Young: yes
- Alting: no
- Busch: no
- Glick: no
- Niemeyer: no
- Baldwin: no
- Charbonneau: no
- Holdman: no
- Raatz: no
- Bohacek: no
- Clark: no
- Koch: no
- Rogers: no
- Bray: no
- Crider: no
- Leising: no
- Schmitt: no
- Buchanan: no
- Doriot: no
- Maxwell: no
- Walker G: no
- Buck: no
- Garten: no
- Mishler: no
- Walker K: no
- Bassler: excused
- Ford J.D.: excused
- Jackson, L: excused
- Randolph: excused
- Becker: excused
SB 243 - Holdman - 3rd Reading
2026-01-28 · pass · 47-1
Member-level votes (49)
- Alexander: yes
- Charbonneau: yes
- Goode: yes
- Raatz: yes
- Alting: yes
- Clark: yes
- Holdman: yes
- Randolph: yes
- Baldwin: yes
- Crider: yes
- Hunley: yes
- Rogers: yes
- Bassler: yes
- Deery: yes
- Jackson, L: yes
- Schmitt: yes
- Bohacek: yes
- Dernulc: yes
- Johnson: yes
- Spencer: yes
- Bray: yes
- Donato: yes
- Koch: yes
- Taylor: yes
- Brown: yes
- Doriot: yes
- Leising: yes
- Tomes: yes
- Buchanan: yes
- Ford J.D.: yes
- Maxwell: yes
- Walker G: yes
- Buck: yes
- Freeman: yes
- Mishler: yes
- Walker K: yes
- Busch: yes
- Garten: yes
- Niemeyer: yes
- Yoder: yes
- Byrne: yes
- Gaskill: yes
- Niezgodski: yes
- Young: yes
- Carrasco: yes
- Glick: yes
- Pol: yes
- Qaddoura: no
- Becker: excused
SB 243 - Thompson - 2nd Reading
2026-02-19 · fail · 38-56
Member-level votes (100)
- Andrade: yes
- Dvorak: yes
- Isa: yes
- Pfaff: yes
- Bartlett: yes
- Errington: yes
- Jackson, C: yes
- Pierce, K: yes
- Bauer: yes
- Garcia Wilburn: yes
- Johnson, B: yes
- Pierce, M: yes
- Burton: yes
- GiaQuinta: yes
- Klinker: yes
- Porter: yes
- Campbell: yes
- Gore: yes
- Manning: yes
- Pryor: yes
- Cash: yes
- Goss-Reaves: yes
- Miller, K: yes
- Shackleford: yes
- Clere: yes
- Hall: yes
- Moseley: yes
- Smith, V: yes
- Criswell: yes
- Hamilton: yes
- Novak: yes
- Summers: yes
- Dant Chesser: yes
- Harris: yes
- Pack: yes
- DeLaney: yes
- Hatcher: yes
- Patterson: yes
- Abbott: no
- Genda: no
- Lindauer: no
- Rowray: no
- Aylesworth: no
- Greene: no
- Lopez: no
- Shonkwiler: no
- Baird: no
- Haggard: no
- Lucas: no
- Slager: no
- Barrett: no
- Heaton: no
- May: no
- Smaltz: no
- Bartels: no
- Heine: no
- Mayfield: no
- Smith, H: no
- Bascom: no
- Hostettler: no
- McGuire: no
- Snow: no
- Behning: no
- Ireland: no
- McNamara: no
- Steuerwald: no
- Borders: no
- Jordan: no
- Meltzer: no
- Sweet: no
- Carbaugh: no
- Judy: no
- Morris: no
- Teshka: no
- Commons: no
- King: no
- O'Brien: no
- Thompson: no
- Culp: no
- Lauer: no
- Olthoff: no
- VanNatter: no
- Davis: no
- Lawson: no
- Payne: no
- Wesco: no
- DeVon: no
- Ledbetter: no
- Prescott: no
- Yocum: no
- Engleman: no
- Lehman: no
- Pressel: no
- Zimmerman: no
- Jeter: excused
- Miller, D: excused
- Moed: excused
- Soliday: excused
- Karickhoff: not voting
- Mr. Speaker: not voting
SB 243 - Thompson - 3rd Reading
2026-02-23 · pass · 78-18
Member-level votes (100)
- Abbott: yes
- Garcia Wilburn: yes
- Lawson: yes
- Pierce, K: yes
- Andrade: yes
- Gore: yes
- Ledbetter: yes
- Pressel: yes
- Aylesworth: yes
- Goss-Reaves: yes
- Lehman: yes
- Pryor: yes
- Baird: yes
- Greene: yes
- Lindauer: yes
- Rowray: yes
- Barrett: yes
- Haggard: yes
- Lopez: yes
- Shonkwiler: yes
- Bartels: yes
- Hall: yes
- Lucas: yes
- Slager: yes
- Bascom: yes
- Hamilton: yes
- Manning: yes
- Smaltz: yes
- Bauer: yes
- Heaton: yes
- May: yes
- Smith, H: yes
- Borders: yes
- Heine: yes
- Mayfield: yes
- Snow: yes
- Carbaugh: yes
- Hostettler: yes
- McNamara: yes
- Soliday: yes
- Cash: yes
- Ireland: yes
- Meltzer: yes
- Steuerwald: yes
- Commons: yes
- Isa: yes
- Miller, D: yes
- Sweet: yes
- Criswell: yes
- Jeter: yes
- Morris: yes
- Thompson: yes
- Culp: yes
- Johnson, B: yes
- Moseley: yes
- VanNatter: yes
- Dant Chesser: yes
- Jordan: yes
- Novak: yes
- Wesco: yes
- Davis: yes
- Judy: yes
- O'Brien: yes
- Yocum: yes
- DeLaney: yes
- Karickhoff: yes
- Olthoff: yes
- Zimmerman: yes
- DeVon: yes
- King: yes
- Patterson: yes
- Mr. Speaker: yes
- Dvorak: yes
- Klinker: yes
- Payne: yes
- Engleman: yes
- Lauer: yes
- Pfaff: yes
- Bartlett: no
- Genda: no
- Miller, K: no
- Shackleford: no
- Burton: no
- GiaQuinta: no
- Pack: no
- Smith, V: no
- Campbell: no
- Harris: no
- Pierce, M: no
- Summers: no
- Clere: no
- Hatcher: no
- Porter: no
- Errington: no
- Jackson, C: no
- Prescott: no
- Behning: excused
- McGuire: excused
- Moed: excused
- Teshka: excused
SB 243 - Holdman
2026-02-25 · pass · 47-0
Member-level votes (50)
- Alexander: yes
- Carrasco: yes
- Goode: yes
- Raatz: yes
- Alting: yes
- Charbonneau: yes
- Holdman: yes
- Randolph: yes
- Baldwin: yes
- Clark: yes
- Hunley: yes
- Rogers: yes
- Bassler: yes
- Crider: yes
- Jackson, L: yes
- Schmitt: yes
- Becker: yes
- Deery: yes
- Johnson: yes
- Spencer: yes
- Bohacek: yes
- Dernulc: yes
- Koch: yes
- Taylor: yes
- Bray: yes
- Donato: yes
- Leising: yes
- Tomes: yes
- Brown: yes
- Ford J.D.: yes
- Maxwell: yes
- Walker G: yes
- Buchanan: yes
- Freeman: yes
- McKinley: yes
- Walker K: yes
- Buck: yes
- Garten: yes
- Niemeyer: yes
- Yoder: yes
- Busch: yes
- Gaskill: yes
- Niezgodski: yes
- Young: yes
- Byrne: yes
- Glick: yes
- Qaddoura: yes
- Pol: excused
- Doriot: not voting
- Mishler: not voting

Related bills

No related bills recorded for this bill.

Official source

https://api.iga.in.gov/2026/bills/sb0243

Attribution

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

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