republic-os/legislation/us/states/in/2023/sb-2.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	Taxation of pass through entities.	Authorizes certain pass through entities to make an election to pay tax at the entity level based on each owner's aggregate share of adjusted gross income. Provides a refundable tax credit equal to the amount of tax paid by the electing entity with regard to the owner's share. Allows a credit for pass through entity taxes that are imposed by and paid to another state. Makes certain changes to provisions that apply to taxpayers who file a combined return for the financial institutions tax. Makes conforming changes for purposes of partnership audit and administrative adjustments.	us/states/in	Indiana General Assembly	2023	SB 2	Indiana SB 2 (2023)	bill	CORPORATIONS INCOME TAXES Adjusted Gross Income Taxes INCOME TAXES Exemptions	enacted	Chris Garten Craig Snow Scott Baldwin	4	25	1	2023-01-09	2023-02-22	openstates	ocd-bill/f4dfaf09-757c-491f-8ea9-12d0a803416f	http://iga.in.gov/legislative/2023/bills/senate/2	b1fbe47bfdabeaef8b6204a43d1918b8216fa3d88fe58758b95aa0bbe4a30c99	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-in

Indiana SB 2 (2023) — Taxation of pass through entities.

Authorizes certain pass through entities to make an election to pay tax at the entity level based on each owner's aggregate share of adjusted gross income. Provides a refundable tax credit equal to the amount of tax paid by the electing entity with regard to the owner's share. Allows a credit for pass through entity taxes that are imposed by and paid to another state. Makes certain changes to provisions that apply to taxpayers who file a combined return for the financial institutions tax. Makes conforming changes for purposes of partnership audit and administrative adjustments.

Version chain

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

1. Enrolled Senate Bill (S) (committee substitute) — source
2. Introduced Senate Bill (S) (committee substitute) — source
3. Senate Bill (H) (committee substitute) — source
4. Senate Bill (S) (committee substitute) — source

Votes

• SB 2 - Baldwin - 3rd Reading — 48–0 (pass) · upper

Sponsors

• Chris Garten — primary (person)
• Craig Snow — primary (person)
• Scott Baldwin — primary (person)
• Brian Buchanan — coauthor (person)
• Edward DeLaney — cosponsor (person)
• Fady Qaddoura — coauthor (person)
• Gregory Porter — cosponsor (person)
• Jeffrey Thompson — cosponsor (person)
• Jon Ford — coauthor (person)
• Kyle Walker — coauthor (person)
• Linda Rogers — coauthor (person)
• Lonnie Randolph — coauthor (person)

Timeline

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

• 2023-01-09 Authored by Senators Baldwin, Garten, Holdman
• 2023-01-09 First reading: referred to Committee on Tax and Fiscal Policy reading-1, referral-committee
• 2023-01-23 Senators Ford Jon, Rogers, Walker K added as coauthors
• 2023-01-30 Senator Holdman removed as third author
• 2023-01-31 Committee report: amend do pass, adopted committee-passage
• 2023-01-31 Senator Qaddoura added as coauthor
• 2023-01-31 Senator Randolph added as coauthor
• 2023-02-02 Second reading: ordered engrossed reading-2
• 2023-02-02 Senator Buchanan added as coauthor
• 2023-02-06 Third reading: passed; Roll Call 61: yeas 48, nays 0 passage, reading-3, reading-3
• 2023-02-06 House sponsor: Representative Snow
• 2023-02-06 Cosponsor: Representative Thompson
• 2023-02-07 Referred to the House referral
• 2023-02-07 First reading: referred to Committee on Ways and Means reading-1, referral-committee
• 2023-02-14 Committee report: do pass, adopted committee-passage
• 2023-02-16 Amendment #1 (Porter) failed; Roll Call 144: yeas 28, nays 64 amendment-failure, failure
• 2023-02-16 Second reading: ordered engrossed reading-2
• 2023-02-20 Signed by the Speaker passage
• 2023-02-20 Signed by the President Pro Tempore passage
• 2023-02-20 Signed by the President of the Senate passage
• 2023-02-20 Third reading: passed; Roll Call 151: yeas 98, nays 0 passage, reading-3, reading-3
• 2023-02-20 Returned to the Senate without amendments receipt
• 2023-02-20 Representatives DeLaney and Porter added as cosponsors
• 2023-02-22 Signed by the Governor executive-signature
• 2023-02-22 Public Law 1 became-law

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/f4dfaf09-757c-491f-8ea9-12d0a803416f. Confidence: reported (aggregated from official Indiana legislature records).