Legislation: batch B — IL IN KS KY LA MA MD ME MI MN

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>

legislation/us/states/in/2022/hb-1303.md

@@ -0,0 +1,95 @@
+---
+type: "Bill"
+title: "Tax credit for ABLE account contributions."
+description: "Creates (beginning January 1, 2024) a stand-alone credit for contributions to Indiana ABLE accounts. Provides that a taxpayer is entitled to a credit against adjusted gross income tax equal to the least of: (1) 20% of the amount of the total contributions made by the taxpayer to an account or accounts of an Indiana ABLE 529A savings plan during the taxable year; (2) $500; or (3) the amount of the taxpayer's adjusted gross income tax for the taxable year, reduced by the sum of all allowable credits. Provides that a taxpayer is not entitled to a carryback, carryover, or refund of an unused credit. Provides that a taxpayer may not sell, assign, convey, or otherwise transfer the tax credit. Provides that an account owner of an Indiana ABLE 529A savings plan must repay all or a part of the credit in a taxable year in which any nonqualified withdrawal is made."
+jurisdiction: "us/states/in"
+legislature: "Indiana General Assembly"
+session: "2022"
+identifier: "HB 1303"
+citation: "Indiana HB 1303 (2022)"
+classification: ["bill"]
+subjects: ["INCOME TAXES", "Adjusted Gross Income Taxes", "INCOME TAXES", "Credits"]
+status: "enacted"
+primary_sponsors: ["Julie Olthoff", "Rick Niemeyer", "Travis Holdman"]
+version_count: 4
+action_count: 29
+vote_count: 1
+first_action: "2022-01-11"
+last_action: "2022-03-14"
+source: "openstates"
+source_identifier: "ocd-bill/204ec240-8b3d-4d1d-ae17-ef88e56c5734"
+source_url: "http://iga.in.gov/legislative/2022/bills/house/1303"
+source_hash: "e971c69037f5482d2df2e54c915298429cf7e743d94c8e8c5dac39f8ffdc855e"
+vintage: "2026-07-01"
+source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
+retrieved_at: "2026-07-06"
+confidence: "reported"
+tags: ["legislation", "bill", "us-in"]
+---
+
+# Indiana HB 1303 (2022) — Tax credit for ABLE account contributions.
+
+Creates (beginning January 1, 2024) a stand-alone credit for contributions to Indiana ABLE accounts. Provides that a taxpayer is entitled to a credit against adjusted gross income tax equal to the least of: (1) 20% of the amount of the total contributions made by the taxpayer to an account or accounts of an Indiana ABLE 529A savings plan during the taxable year; (2) $500; or (3) the amount of the taxpayer's adjusted gross income tax for the taxable year, reduced by the sum of all allowable credits. Provides that a taxpayer is not entitled to a carryback, carryover, or refund of an unused credit. Provides that a taxpayer may not sell, assign, convey, or otherwise transfer the tax credit. Provides that an account owner of an Indiana ABLE 529A savings plan must repay all or a part of the credit in a taxable year in which any nonqualified withdrawal is made.
+
+## Version chain
+
+The bill's text revisions, in order — the diff chain from filing to enrollment.
+
+1. **Enrolled House Bill (H)** (committee substitute) — [source](http://in-proxy.openstates.org/2022/bills/HB1303/versions/HB1303.04.ENRS)
+2. **House Bill (H)** (committee substitute) — [source](http://in-proxy.openstates.org/2022/bills/HB1303/versions/HB1303.02.COMH)
+3. **House Bill (S)** (committee substitute) — [source](http://in-proxy.openstates.org/2022/bills/HB1303/versions/HB1303.03.COMS)
+4. **Introduced House Bill (H)** (committee substitute) — [source](http://in-proxy.openstates.org/2022/bills/HB1303/versions/HB1303.01.INTR)
+
+## Votes
+
+- HB 1303 - Holdman - 3rd Reading — **48–0** (pass) · upper
+
+## Sponsors
+
+- Julie Olthoff — primary (person)
+- Rick Niemeyer — primary (person)
+- Travis Holdman — primary (person)
+- Edward Clere — coauthor (person)
+- J. Davisson — coauthor (person)
+- Lonnie Randolph — cosponsor (person)
+- Michael Karickhoff — coauthor (person)
+- Vaneta Becker — cosponsor (person)
+
+## Timeline
+
+The legislative action history — every referral, reading, and vote.
+
+- **2022-01-11** Coauthored by Representatives Karickhoff and Davisson J.
+- **2022-01-11** Authored by Representative Olthoff
+- **2022-01-11** First reading: referred to Committee on Ways and Means `reading-1, referral-committee`
+- **2022-01-20** Representative Clere added as coauthor
+- **2022-01-24** Committee report: amend do pass, adopted `committee-passage`
+- **2022-01-26** Second reading: ordered engrossed `reading-2`
+- **2022-01-31** Senate sponsors: Senators Holdman and Niemeyer
+- **2022-01-31** Third reading: passed; Roll Call 147: yeas 92, nays 0 `passage, reading-3`
+- **2022-02-01** Referred to the Senate
+- **2022-02-08** First reading: referred to Committee on Tax and Fiscal Policy `reading-1, referral-committee`
+- **2022-02-17** Senator Randolph added as cosponsor
+- **2022-02-22** Committee report: amend do pass, adopted `committee-passage`
+- **2022-02-24** Senator Becker added as cosponsor
+- **2022-02-28** Second reading: ordered engrossed `reading-2`
+- **2022-03-01** Third reading: passed; Roll Call 307: yeas 48, nays 0 `passage, reading-3`
+- **2022-03-02** Returned to the House with amendments `amendment-failure`
+- **2022-03-02** Motion to dissent filed
+- **2022-03-02** House dissented from Senate amendments `amendment-failure`
+- **2022-03-02** House conferees appointed: Olthoff and Pryor
+- **2022-03-02** House advisors appointed: Karickhoff, Engleman and Klinker
+- **2022-03-02** Senate conferees appointed: Holdman and Randolph Lonnie M
+- **2022-03-02** Senate advisors appointed: Niemeyer and Lanane
+- **2022-03-07** Motion to concur filed
+- **2022-03-07** House reconsidered and concurred in Senate amendments; Roll Call 345: yeas 94, nays 0 `amendment-failure`
+- **2022-03-09** Signed by the Speaker
+- **2022-03-09** Signed by the President Pro Tempore
+- **2022-03-14** Signed by the Governor `executive-signature`
+- **2022-03-14** Public Law 122
+- **2022-03-14** Signed by the President of the Senate
+
+## Source
+
+OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/204ec240-8b3d-4d1d-ae17-ef88e56c5734`. Confidence: reported (aggregated from official Indiana legislature records).
+