---
type: "Bill"
title: "Film and media production tax credit."
description: "Provides that a taxpayer may assign any part of the film and media production tax credit (credit) that the taxpayer may claim. Sets forth the procedure for a taxpayer to make the assignment. Establishes a limit of $250,000 for any single tax credit provided. Limits the aggregate amount of tax credits that may be provided to $2,000,000. Extends the credit's expiration date from July 1, 2027, to July 1, 2031."
jurisdiction: "us/states/in"
legislature: "Indiana General Assembly"
session: "2025"
identifier: "SB 306"
citation: "Indiana SB 306 (2025)"
classification: ["bill"]
subjects: ["RECREATION AND ENTERTAINMENT", "TAXES; Credits", "TAXES; Generally", "TECHNOLOGY; Communication (Including Internet", "Phone Lines", "Print Media", "Radio", "and Television)"]
status: "enacted"
primary_sponsors: ["Andy Zay", "Dave Heine", "Kyle Walker", "Travis Holdman"]
version_count: 4
action_count: 28
vote_count: 3
first_action: "2025-01-13"
last_action: "2025-04-16"
source: "openstates"
source_identifier: "ocd-bill/ab57d820-d54d-462b-9c12-c59b40706a7b"
source_url: "https://api.iga.in.gov/2025/bills/sb0306"
source_hash: "d17b4567d8de653b4d091d16814400a7a7e3d34b33bad694451a30c5c6954c68"
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 306 (2025) — Film and media production tax credit.

Provides that a taxpayer may assign any part of the film and media production tax credit (credit) that the taxpayer may claim. Sets forth the procedure for a taxpayer to make the assignment. Establishes a limit of $250,000 for any single tax credit provided. Limits the aggregate amount of tax credits that may be provided to $2,000,000. Extends the credit's expiration date from July 1, 2027, to July 1, 2031.

## 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/SB0306/SB0306.04.ENRH.pdf)
2. **Introduced Senate Bill (S)** (committee substitute) — [source](https://iga.in.gov/pdf-documents/124/2025/senate/bills/SB0306/SB0306.01.INTR.pdf)
3. **Senate Bill (H)** (committee substitute) — [source](https://iga.in.gov/pdf-documents/124/2025/senate/bills/SB0306/SB0306.02.COMS.pdf)
4. **Senate Bill (S)** (committee substitute) — [source](https://iga.in.gov/pdf-documents/124/2025/senate/bills/SB0306/SB0306.03.COMH.pdf)

## Votes

- SB 306 - Zay - 3rd Reading — **49–0** (pass) · upper
- SB 306 - Heine - 3rd Reading — **89–3** (pass) · lower
- SB 306 - Zay — **48–0** (pass) · upper

## Sponsors

- Andy Zay — primary (person)
- Dave Heine — primary (person)
- Kyle Walker — primary (person)
- Travis Holdman — primary (person)
- Andrea Hunley — coauthor (person)
- Chris Judy — cosponsor (person)
- David Niezgodski — coauthor (person)
- Jeff Raatz — coauthor (person)
- Justin Busch — coauthor (person)
- Lonnie Randolph — coauthor (person)
- Lorissa Sweet — cosponsor (person)
- Robert Morris — cosponsor (person)
- Shelli Yoder — coauthor (person)

## Timeline

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

- **2025-01-13** Authored by Senator Zay
- **2025-01-13** First reading: referred to Committee on Tax and Fiscal Policy `reading-1, referral-committee`
- **2025-01-21** Senator Niezgodski added as coauthor
- **2025-01-23** Senator Randolph added as coauthor
- **2025-02-04** Committee report: do pass, adopted `committee-passage`
- **2025-02-04** Senator Walker K added as third author
- **2025-02-04** Senator Busch added as coauthor
- **2025-02-04** Senator Hunley added as coauthor
- **2025-02-04** Senator Holdman added as second author
- **2025-02-06** Second reading: ordered engrossed `reading-2`
- **2025-02-06** Senator Raatz added as coauthor
- **2025-02-10** Third reading: passed; Roll Call 89: yeas 49, nays 0 `passage, reading-3, reading-3`
- **2025-02-10** House sponsor: Representative Heine
- **2025-02-10** Cosponsors: Representatives Judy, Morris, Sweet
- **2025-02-11** Referred to the House `referral`
- **2025-03-03** First reading: referred to Committee on Ways and Means `reading-1, referral-committee`
- **2025-03-27** Committee report: amend do pass, adopted `committee-passage`
- **2025-03-31** Second reading: ordered engrossed `reading-2`
- **2025-04-01** Third reading: passed; Roll Call 345: yeas 89, nays 3 `passage, reading-3, reading-3`
- **2025-04-02** Returned to the Senate with amendments `receipt`
- **2025-04-04** Motion to concur filed `filing`
- **2025-04-07** Senate concurred with House amendments; Roll Call 353: yeas 48, nays 0
- **2025-04-07** Senator Yoder added as coauthor
- **2025-04-08** Signed by the Speaker `passage`
- **2025-04-09** Signed by the President of the Senate `passage`
- **2025-04-08** Signed by the President Pro Tempore `passage`
- **2025-04-16** Signed by the Governor `executive-signature`
- **2025-04-16** Public Law 78 `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/ab57d820-d54d-462b-9c12-c59b40706a7b`. Confidence: reported (aggregated from official Indiana legislature records).