republic-os/legislation/us/states/in/2025/sb-306.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	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.	us/states/in	Indiana General Assembly	2025	SB 306	Indiana SB 306 (2025)	bill	RECREATION AND ENTERTAINMENT TAXES; Credits TAXES; Generally TECHNOLOGY; Communication (Including Internet Phone Lines Print Media Radio and Television)	enacted	Andy Zay Dave Heine Kyle Walker Travis Holdman	4	28	3	2025-01-13	2025-04-16	openstates	ocd-bill/ab57d820-d54d-462b-9c12-c59b40706a7b	https://api.iga.in.gov/2025/bills/sb0306	d17b4567d8de653b4d091d16814400a7a7e3d34b33bad694451a30c5c6954c68	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	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
2. Introduced Senate Bill (S) (committee substitute) — source
3. Senate Bill (H) (committee substitute) — source
4. Senate Bill (S) (committee substitute) — source

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; origin ocd-bill/ab57d820-d54d-462b-9c12-c59b40706a7b. Confidence: reported (aggregated from official Indiana legislature records).