IN SB 281
died on adjournmentIncome tax credits.
Indiana · 2026 Regular Session (2nd Regular Session, 124th General Assembly) · upper
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 SB 281 pass?
No. IN SB 281 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 (2026-02-12): Committee report: amend do pass, adopted
What is IN SB 281 about?
Requires the Indiana economic development corporation (IEDC) to commit $35,000,000 in redevelopment tax credits each state fiscal year among development authorities, qualified nonprofit organizations, and certain local economic development organizations that may be granted to taxpayers for qualified investments. Provides that the IEDC and an operating partner shall administer the federal Unmanned Aircraft System Test Site program in Indiana. Requires that $15,000,000 of the $300,000,000 of the IEDC's annual certifiable tax credit amount must be allocated to the small town opportunity initiative (initiative). Establishes the initiative. Provides that initiative projects are not subject to any statutory or administrative repayment obligation. Amends the venture capital investment tax credit (tax credit) to specify: (1) that certain investment policies of funds that qualify as a "qualified Indiana investment fund" apply only to investable capital, excluding management fees, legal fees, and other expenses incurred in the operation of the fund; (2) that a taxpayer is not prevented from combining individual tax credits of less than $10,000 for assignment; and (3) qualified business eligibility. Provides that if a Level 2 certified technology park (park): (1) has reached the limit of deposits for a Level 2 park; (2) maintains its certification; and (3) is located within a qualified military base enhancement area; the park shall become a Level 3 park and may receive an additional annual incremental income tax deposit of up to $250,000 until July 1, 2029.
Who sponsors IN SB 281?
Danny Lopez, David Niezgodski, Ryan Mishler and 1 others are the primary sponsors of IN SB 281, joined by 1 cosponsor.
Description
Requires the Indiana economic development corporation (IEDC) to commit $35,000,000 in redevelopment tax credits each state fiscal year among development authorities, qualified nonprofit organizations, and certain local economic development organizations that may be granted to taxpayers for qualified investments. Provides that the IEDC and an operating partner shall administer the federal Unmanned Aircraft System Test Site program in Indiana. Requires that $15,000,000 of the $300,000,000 of the IEDC's annual certifiable tax credit amount must be allocated to the small town opportunity initiative (initiative). Establishes the initiative. Provides that initiative projects are not subject to any statutory or administrative repayment obligation. Amends the venture capital investment tax credit (tax credit) to specify: (1) that certain investment policies of funds that qualify as a "qualified Indiana investment fund" apply only to investable capital, excluding management fees, legal fees, and other expenses incurred in the operation of the fund; (2) that a taxpayer is not prevented from combining individual tax credits of less than $10,000 for assignment; and (3) qualified business eligibility. Provides that if a Level 2 certified technology park (park): (1) has reached the limit of deposits for a Level 2 park; (2) maintains its certification; and (3) is located within a qualified military base enhancement area; the park shall become a Level 3 park and may receive an additional annual incremental income tax deposit of up to $250,000 until July 1, 2029.
- Introduced
- —
- Latest action
- 2026-02-12 — Committee report: amend do pass, adopted
- Bill type
- bill
- Last updated
- —
Subjects
Sponsors
- Danny Lopezsponsor
- David Niezgodskiauthor
- Ryan Mishlerauthor
- Greg Goodeauthor
- Craig Snowcosponsor
Committees
Not provided by source.
Action timeline
Newest first
2026-02-12
Committee report: amend do pass, adopted
committee-passage
2026-02-05
Representative Lopez added as sponsor
2026-02-05
Representative Snow removed as sponsor
2026-02-05
Representative Snow added as cosponsor
2026-02-02
First reading: referred to Committee on Ways and Means
reading-1,referral-committee
2026-01-29
Third reading: passed; Roll Call 142: yeas 42, nays 6
passage,reading-3,reading-3
2026-01-29
House sponsor: Representative Snow
2026-01-29
Referred to the House
referral
2026-01-27
Amendment #2 (Mishler) prevailed; voice vote
amendment-passage
2026-01-27
Second reading: amended, ordered engrossed
reading-2
2026-01-26
Senator Mishler added as second author
2026-01-26
Senator Niezgodski added as third author
2026-01-20
Committee report: amend do pass, adopted
committee-passage
2026-01-12
First reading: referred to Committee on Tax and Fiscal Policy
reading-1,referral-committee
2026-01-12
Authored by Senator Goode
Versions
Documents
- application/pdf
- application/pdf
- application/pdf
- application/pdf
- application/pdf(no extracted text yet)
- application/pdf(no extracted text yet)
- application/pdf(no extracted text yet)
- application/pdf(no extracted text yet)
- application/pdf(no extracted text yet)
- application/pdf(no extracted text yet)
- application/pdf(no extracted text yet)
- application/pdf(no extracted text yet)
- application/pdf(no extracted text yet)
Votes
SB 281 - Goode - 3rd Reading
2026-01-29 · pass · 42-6
Member-level votes (49)
- Alexander: yes
- Crider: yes
- Hunley: yes
- Raatz: yes
- Alting: yes
- Deery: yes
- Jackson, L: yes
- Randolph: yes
- Baldwin: yes
- Dernulc: yes
- Johnson: yes
- Rogers: yes
- Bohacek: yes
- Donato: yes
- Koch: yes
- Spencer: yes
- Bray: 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
- Carrasco: yes
- Glick: yes
- Niezgodski: yes
- Young: yes
- Charbonneau: yes
- Goode: yes
- Pol: yes
- Clark: yes
- Holdman: yes
- Qaddoura: yes
- Bassler: no
- Byrne: no
- Gaskill: no
- Schmitt: no
- Brown: no
- Taylor: no
- Becker: excused
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=SB 281. 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.