republic-os/legislation/us/states/in/2023/sb-417.md

---
type: "Bill"
title: "Various tax matters."
description: "Makes certain changes to the nonprofit organization sales tax exemption threshold after which nonprofit organizations are required to collect state sales tax. Authorizes a county to impose a local income tax (LIT) rate for county staff expenses of the state judicial system in the county. Provides that the expenses paid from the LIT revenue may not comprise more than 50% of the county's total budgeted operational staffing expenses related to the state judicial system in any given year. Requires certain reporting requirements related to the use of the LIT revenue. Specifies a three business day grace period following the postmark date of a document during which the department of state revenue will consider the document received to be timely filed for purposes of a due date. Makes certain changes to the nonprofit organization sales tax exemption threshold after which nonprofit organizations are required to collect state sales tax."
jurisdiction: "us/states/in"
legislature: "Indiana General Assembly"
session: "2023"
identifier: "SB 417"
citation: "Indiana SB 417 (2023)"
classification: ["bill"]
subjects: ["INCOME TAXES", "Local Income Taxes", "NONPROFIT CORPORATIONS AND ORGANIZATIONS", "TAXES generally"]
status: "enacted"
primary_sponsors: ["Jeffrey Thompson", "Scott Baldwin", "Travis Holdman"]
version_count: 4
action_count: 24
vote_count: 1
first_action: "2023-01-19"
last_action: "2023-05-04"
source: "openstates"
source_identifier: "ocd-bill/604b560c-7b55-49e0-9064-33036bcf26f1"
source_url: "http://iga.in.gov/legislative/2023/bills/senate/417"
source_hash: "9898c8303de288f930e18da946756a816d8bf2a5a1ecd3981dd00aea0c316c77"
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 417 (2023) — Various tax matters.

Makes certain changes to the nonprofit organization sales tax exemption threshold after which nonprofit organizations are required to collect state sales tax. Authorizes a county to impose a local income tax (LIT) rate for county staff expenses of the state judicial system in the county. Provides that the expenses paid from the LIT revenue may not comprise more than 50% of the county's total budgeted operational staffing expenses related to the state judicial system in any given year. Requires certain reporting requirements related to the use of the LIT revenue. Specifies a three business day grace period following the postmark date of a document during which the department of state revenue will consider the document received to be timely filed for purposes of a due date. Makes certain changes to the nonprofit organization sales tax exemption threshold after which nonprofit organizations are required to collect state sales tax.

## Version chain

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

1. **Enrolled Senate Bill (S)** (committee substitute) — [source](http://in-proxy.openstates.org/2023/bills/SB0417/versions/SB0417.04.ENRH)
2. **Introduced Senate Bill (S)** (committee substitute) — [source](http://in-proxy.openstates.org/2023/bills/SB0417/versions/SB0417.01.INTR)
3. **Senate Bill (H)** (committee substitute) — [source](http://in-proxy.openstates.org/2023/bills/SB0417/versions/SB0417.03.COMH)
4. **Senate Bill (S)** (committee substitute) — [source](http://in-proxy.openstates.org/2023/bills/SB0417/versions/SB0417.02.COMS)

## Votes

- SB 417 - Thompson - 3rd Reading — **94–3** (pass) · lower

## Sponsors

- Jeffrey Thompson — primary (person)
- Scott Baldwin — primary (person)
- Travis Holdman — primary (person)
- J.D. Prescott — cosponsor (person)
- Jack Jordan — cosponsor (person)
- Lonnie Randolph — coauthor (person)

## Timeline

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

- **2023-01-19** Authored by Senator Baldwin
- **2023-01-19** First reading: referred to Committee on Tax and Fiscal Policy `reading-1, referral-committee`
- **2023-02-06** Senator Baldwin removed as author
- **2023-02-06** Senator Holdman added as author
- **2023-02-06** Senator Baldwin added as second author
- **2023-02-21** Committee report: amend do pass, adopted `committee-passage`
- **2023-02-23** Second reading: ordered engrossed `reading-2`
- **2023-02-27** Third reading: passed; Roll Call 173: yeas 47, nays 2 `passage, reading-3, reading-3`
- **2023-02-27** House sponsor: Representative Thompson
- **2023-02-27** Cosponsors: Representatives Jordan and Prescott
- **2023-02-27** Senator Randolph added as coauthor
- **2023-02-28** Referred to the House `referral`
- **2023-03-06** First reading: referred to Committee on Ways and Means `reading-1, referral-committee`
- **2023-03-30** Committee report: amend do pass, adopted `committee-passage`
- **2023-04-03** Second reading: ordered engrossed `reading-2`
- **2023-04-04** Third reading: passed; Roll Call 359: yeas 94, nays 3 `passage, reading-3, reading-3`
- **2023-04-05** Returned to the Senate with amendments `receipt`
- **2023-04-18** Motion to concur filed `filing`
- **2023-04-19** Senate concurred in House amendments; Roll Call 457: yeas 37, nays 5
- **2023-04-24** Signed by the President Pro Tempore `passage`
- **2023-04-28** Signed by the President of the Senate `passage`
- **2023-05-01** Signed by the Speaker `passage`
- **2023-05-04** Public Law 193 `became-law`
- **2023-05-04** 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/604b560c-7b55-49e0-9064-33036bcf26f1`. Confidence: reported (aggregated from official Indiana legislature records).