---
type: "Bill"
title: "A BILL FOR AN ACT concerning taxation."
description: "A BILL FOR AN ACT concerning taxation."
jurisdiction: "us/states/in"
legislature: "Indiana General Assembly"
session: "2018"
identifier: "SB 353"
citation: "Indiana SB 353 (2018)"
classification: ["bill"]
subjects: ["INCOME TAXES", "Credits", "ECONOMIC DEVELOPMENT CORPORATION", "INDIANA", "ECONOMIC DEVELOPMENT", "Redevelopment and Renovation of Urban Areas"]
status: "enacted"
primary_sponsors: ["Dave Heine", "Dennis Kruse", "Jeff Raatz"]
version_count: 4
action_count: 23
vote_count: 2
first_action: "2018-01-04"
last_action: "2018-03-15"
source: "openstates"
source_identifier: "ocd-bill/f17f8e3c-5a5a-4eb3-8484-2622f14a41b4"
source_url: "http://iga.in.gov/legislative/2018/bills/senate/353"
source_hash: "3fa79aec93094c7c67a632cb66c6778acbaa5eaf90d672cae0a903dff4185f59"
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 SB 353 (2018) — A BILL FOR AN ACT concerning taxation.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Enrolled Senate Bill (S)** (committee substitute) — [source](http://in-proxy.openstates.org/2018/bills/sb0353/versions/sb0353.04.enrh)
2. **Introduced Senate Bill (S)** (committee substitute) — [source](http://in-proxy.openstates.org/2018/bills/sb0353/versions/sb0353.01.intr)
3. **Senate Bill (H)** (committee substitute) — [source](http://in-proxy.openstates.org/2018/bills/sb0353/versions/sb0353.02.coms)
4. **Senate Bill (S)** (committee substitute) — [source](http://in-proxy.openstates.org/2018/bills/sb0353/versions/sb0353.03.comh)

## Votes

- SB 353 - Kruse - 3rd Reading — **48–0** (pass) · legislature
- SB 353 - Heine - 3rd Reading — **94–0** (pass) · legislature

## Sponsors

- Dave Heine — primary (person)
- Dennis Kruse — primary (person)
- Jeff Raatz — primary (person)
- Joseph Zakas — coauthor (person)
- Lonnie Randolph — coauthor (person)
- Mark Stoops — coauthor (person)
- Matt Lehman — cosponsor (person)
- Philip GiaQuinta — cosponsor (person)
- Robert Morris — cosponsor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2018-01-04** Authored by Senator Kruse
- **2018-01-04** First reading: referred to Committee on Tax and Fiscal Policy `reading-1, referral-committee`
- **2018-01-25** Senator Raatz added as second author
- **2018-01-25** Senators Stoops and Randolph added as coauthors
- **2018-02-01** Committee report: amend do pass, adopted `committee-passage`
- **2018-02-05** Second reading: ordered engrossed `reading-2`
- **2018-02-06** Third reading: passed; Roll Call 181: yeas 48, nays 0 `reading-3, passage`
- **2018-02-06** House sponsor: Representative Heine
- **2018-02-06** Cosponsors: Representatives Morris, Lehman and GiaQuinta
- **2018-02-06** Senator Zakas added as coauthor
- **2018-02-07** Referred to the House
- **2018-02-12** First reading: referred to Committee on Ways and Means `reading-1, referral-committee`
- **2018-02-22** Committee report: amend do pass, adopted `committee-passage`
- **2018-02-26** Second reading: ordered engrossed `reading-2`
- **2018-02-27** Third reading: passed; Roll Call 245: yeas 94, nays 0 `reading-3, passage`
- **2018-02-28** Returned to the Senate with amendments `amendment-failure`
- **2018-02-28** Motion to concur filed
- **2018-03-06** Senate concurred in House amendments; Roll Call 350: yeas 49, nays 0 `amendment-failure`
- **2018-03-12** Signed by the President Pro Tempore
- **2018-03-13** Signed by the Speaker
- **2018-03-14** Signed by the President of the Senate
- **2018-03-15** Public Law 103
- **2018-03-15** Signed by the Governor `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/f17f8e3c-5a5a-4eb3-8484-2622f14a41b4`. Confidence: reported (aggregated from official Indiana legislature records).