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

type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags

type	title	description	jurisdiction	legislature	session	identifier	citation	classification	subjects	status	primary_sponsors	version_count	action_count	vote_count	first_action	last_action	source	source_identifier	source_url	source_hash	vintage	source_snapshot	retrieved_at	confidence	tags
Bill	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.	us/states/in	Indiana General Assembly	2022	HB 1303	Indiana HB 1303 (2022)	bill	INCOME TAXES Adjusted Gross Income Taxes INCOME TAXES Credits	enacted	Julie Olthoff Rick Niemeyer Travis Holdman	4	29	1	2022-01-11	2022-03-14	openstates	ocd-bill/204ec240-8b3d-4d1d-ae17-ef88e56c5734	http://iga.in.gov/legislative/2022/bills/house/1303	e971c69037f5482d2df2e54c915298429cf7e743d94c8e8c5dac39f8ffdc855e	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	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
2. House Bill (H) (committee substitute) — source
3. House Bill (S) (committee substitute) — source
4. Introduced House Bill (H) (committee substitute) — source

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; origin ocd-bill/204ec240-8b3d-4d1d-ae17-ef88e56c5734. Confidence: reported (aggregated from official Indiana legislature records).