republic-os/legislation/us/states/in/2023/hb-1106.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	Mine reclamation tax credit.	Provides a mine reclamation tax credit (credit), retroactive beginning January 1, 2023, for a taxpayer that enters into an agreement with the Indiana economic development corporation (corporation) for a qualified investment for development of property located on reclaimed coal mining land. Provides that the amount of a credit that a taxpayer receives in a taxable year may not exceed the lesser of: (1) the taxpayer's qualified investment multiplied by 30%; or (2) $5,000,000. Provides that the aggregate amount of tax credits allowed may not exceed $25,000,000 over the five year period that the credit is available. Provides for the assignment of the credit by a taxpayer to certain lessees. Provides that a taxpayer is not entitled to the credit if the corporation determines that the taxpayer has substantially reduced or ceased its operations in Indiana in order to relocate them within the mine reclamation site. Provides that the tax credit expires December 31, 2027.	us/states/in	Indiana General Assembly	2023	HB 1106	Indiana HB 1106 (2023)	bill	ECONOMIC DEVELOPMENT CORPORATION INDIANA INCOME TAXES Credits MINES AND MINERALS	enacted	Jon Ford Mark Messmer Shane Lindauer	4	28	1	2023-01-10	2023-05-04	openstates	ocd-bill/88594131-ea2b-4fc3-b6dd-2fea41c9e971	http://iga.in.gov/legislative/2023/bills/house/1106	afaecd5f75a47daaf88dfd92944b64a93bf9415c98b0260aab372acc41b041f4	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-in

Indiana HB 1106 (2023) — Mine reclamation tax credit.

Provides a mine reclamation tax credit (credit), retroactive beginning January 1, 2023, for a taxpayer that enters into an agreement with the Indiana economic development corporation (corporation) for a qualified investment for development of property located on reclaimed coal mining land. Provides that the amount of a credit that a taxpayer receives in a taxable year may not exceed the lesser of: (1) the taxpayer's qualified investment multiplied by 30%; or (2) $5,000,000. Provides that the aggregate amount of tax credits allowed may not exceed $25,000,000 over the five year period that the credit is available. Provides for the assignment of the credit by a taxpayer to certain lessees. Provides that a taxpayer is not entitled to the credit if the corporation determines that the taxpayer has substantially reduced or ceased its operations in Indiana in order to relocate them within the mine reclamation site. Provides that the tax credit expires December 31, 2027.

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 1106 - Messmer - 3rd Reading — 49–0 (pass) · upper

Sponsors

• Jon Ford — primary (person)
• Mark Messmer — primary (person)
• Shane Lindauer — primary (person)
• Alan Morrison — coauthor (person)
• Bruce Borders — coauthor (person)
• Robert Heaton — coauthor (person)

Timeline

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

• 2023-01-10 Authored by Representative Lindauer
• 2023-01-10 First reading: referred to Committee on Ways and Means reading-1, referral-committee
• 2023-01-23 Representatives Heaton, Morrison, Borders added as coauthors
• 2023-02-09 Committee report: amend do pass, adopted committee-passage
• 2023-02-13 Second reading: ordered engrossed reading-2
• 2023-02-14 Third reading: passed; Roll Call 117: yeas 94, nays 0 passage, reading-3, reading-3
• 2023-02-14 Senate sponsors: Senators Messmer and Ford Jon
• 2023-02-15 Referred to the Senate referral
• 2023-02-27 First reading: referred to Committee on Tax and Fiscal Policy reading-1, referral-committee
• 2023-04-04 Committee report: amend do pass, adopted committee-passage
• 2023-04-06 Second reading: ordered engrossed reading-2
• 2023-04-10 Third reading: passed; Roll Call 339: yeas 49, nays 0 passage, reading-3, reading-3
• 2023-04-11 Returned to the House with amendments receipt
• 2023-04-11 Motion to dissent filed filing
• 2023-04-11 House dissented from Senate amendments
• 2023-04-13 Senate conferees appointed: Messmer and Qaddoura
• 2023-04-13 Senate advisors appointed: Melton and Ford Jon
• 2023-04-14 House conferees appointed: Lindauer and Pryor
• 2023-04-14 House advisors appointed: Heaton, Borders and Pfaff
• 2023-04-26 CCR # 1 filed in the House filing
• 2023-04-26 CCR # 1 filed in the Senate filing
• 2023-04-26 Rules Suspended. Conference Committee Report 1: adopted by the House; Roll Call 518: yeas 94, nays 0
• 2023-04-27 Rules Suspended. Conference Committee Report 1: adopted by the Senate; Roll Call 507: yeas 48, nays 1
• 2023-04-28 Signed by the President of the Senate passage
• 2023-04-28 Signed by the President Pro Tempore passage
• 2023-05-01 Signed by the Speaker passage
• 2023-05-04 Signed by the Governor executive-signature
• 2023-05-04 Public Law 214 became-law

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/88594131-ea2b-4fc3-b6dd-2fea41c9e971. Confidence: reported (aggregated from official Indiana legislature records).