---
type: "Bill"
title: "Tax exemption for eligible events."
description: "Provides various tax exemptions for the Women's National Basketball Association All-Star Game, including ancillary events, when held in Indiana."
jurisdiction: "us/states/in"
legislature: "Indiana General Assembly"
session: "2025"
identifier: "SB 314"
citation: "Indiana SB 314 (2025)"
classification: ["bill"]
subjects: ["BUSINESS ORGANIZATIONS AND ASSOCIATIONS; Generally", "SPORTS AND ATHLETICS (Not Including Schools or Higher Education Athletics)", "TAXES; Adjusted Gross Income Taxes", "TAXES; Credits", "TAXES; Exemptions", "TAXES; Local Income Taxes"]
status: "enacted"
primary_sponsors: ["Craig Snow", "Scott Baldwin", "Travis Holdman"]
version_count: 4
action_count: 25
vote_count: 3
first_action: "2025-01-13"
last_action: "2025-04-01"
source: "openstates"
source_identifier: "ocd-bill/5fb20adc-2722-463d-be23-020e973f52ce"
source_url: "https://api.iga.in.gov/2025/bills/sb0314"
source_hash: "63356cf7f29fafe894cd75a4219ec38961f50ff26fbf09959706219ca5e5b931"
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 314 (2025) — Tax exemption for eligible events.

Provides various tax exemptions for the Women's National Basketball Association All-Star Game, including ancillary events, when held in Indiana.

## Version chain

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

1. **Enrolled Senate Bill (S)** (committee substitute) — [source](https://iga.in.gov/pdf-documents/124/2025/senate/bills/SB0314/SB0314.04.ENRH.pdf)
2. **Introduced Senate Bill (S)** (committee substitute) — [source](https://iga.in.gov/pdf-documents/124/2025/senate/bills/SB0314/SB0314.01.INTR.pdf)
3. **Senate Bill (H)** (committee substitute) — [source](https://iga.in.gov/pdf-documents/124/2025/senate/bills/SB0314/SB0314.02.COMS.pdf)
4. **Senate Bill (S)** (committee substitute) — [source](https://iga.in.gov/pdf-documents/124/2025/senate/bills/SB0314/SB0314.03.COMH.pdf)

## Votes

- SB 314 - Baldwin — **47–0** (pass) · upper
- SB 314 - Baldwin - 3rd Reading — **45–4** (pass) · upper
- SB 314 - Snow - 3rd Reading — **83–6** (pass) · lower

## Sponsors

- Craig Snow — primary (person)
- Scott Baldwin — primary (person)
- Travis Holdman — primary (person)
- Cherrish Pryor — cosponsor (person)
- Gregory Porter — cosponsor (person)
- Jack Jordan — cosponsor (person)

## Timeline

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

- **2025-01-13** Authored by Senator Baldwin
- **2025-01-13** Senator Holdman added as second author
- **2025-01-13** First reading: referred to Committee on Tax and Fiscal Policy `reading-1, referral-committee`
- **2025-02-04** Committee report: amend do pass, adopted `committee-passage`
- **2025-02-06** Second reading: ordered engrossed `reading-2`
- **2025-02-10** Third reading: passed; Roll Call 90: yeas 45, nays 4 `passage, reading-3, reading-3`
- **2025-02-10** House sponsor: Representative Snow
- **2025-02-11** Referred to the House `referral`
- **2025-03-03** First reading: referred to Committee on Ways and Means `reading-1, referral-committee`
- **2025-03-13** Committee report: amend do pass, adopted `committee-passage`
- **2025-03-13** Representative Porter added as cosponsor
- **2025-03-13** Representative Jordan added as cosponsor
- **2025-03-17** Second reading: ordered engrossed `reading-2`
- **2025-03-17** Representative Pryor added as cosponsor
- **2025-03-21** Returned to the Senate with amendments `receipt`
- **2025-03-20** Third reading: passed; Roll Call 290: yeas 83, nays 6 `passage, reading-3, reading-3`
- **2025-03-24** Motion to concur filed `filing`
- **2025-03-24** Pursuant to Senate Rule 68(b); reassigned to Committee on Rules and Legislative Procedure `referral-committee`
- **2025-03-24** Committee report: Pursuant to Senate Rule 82(e); approved by Rules Committee as amended by the House Committee on Ways and Means.
- **2025-03-26** Signed by the President Pro Tempore `passage`
- **2025-03-26** Signed by the Speaker `passage`
- **2025-03-25** Senate concurred with House amendments; Roll Call 295: yeas 47, nays 0
- **2025-03-27** Signed by the President of the Senate `passage`
- **2025-04-01** Public Law 13 `became-law`
- **2025-04-01** 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/5fb20adc-2722-463d-be23-020e973f52ce`. Confidence: reported (aggregated from official Indiana legislature records).