5941153bb7
Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
101 lines
4.8 KiB
Markdown
101 lines
4.8 KiB
Markdown
---
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type: "Bill"
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title: "Income tax rate."
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description: "Provides for a decrease in the individual adjusted gross income tax rate beginning in 2030 depending on certain conditions being met."
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jurisdiction: "us/states/in"
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legislature: "Indiana General Assembly"
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session: "2025"
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identifier: "SB 451"
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citation: "Indiana SB 451 (2025)"
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classification: ["bill"]
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subjects: ["AGENCIES; Department of Revenue (DOR)", "AGENCIES; State Budget Agency (SBA)", "BOARDS", "COMMISSIONS", "AND COUNCILS; Budget Committee", "TAXES; Adjusted Gross Income Taxes"]
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status: "enacted"
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primary_sponsors: ["Jeffrey Thompson", "Scott Baldwin", "Travis Holdman"]
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version_count: 4
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action_count: 27
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vote_count: 3
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first_action: "2025-01-13"
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last_action: "2025-04-16"
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source: "openstates"
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source_identifier: "ocd-bill/e20d0b6a-b5a0-4534-92b9-9a7091ec3630"
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source_url: "https://api.iga.in.gov/2025/bills/sb0451"
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source_hash: "a1a1ecab7356f904ecab88ab8fa76e3a1d4eb10dbd0d71b28cb8dafc5be1d539"
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vintage: "2026-07-01"
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source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
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retrieved_at: "2026-07-06"
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confidence: "reported"
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tags: ["legislation", "bill", "us-in"]
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---
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# Indiana SB 451 (2025) — Income tax rate.
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Provides for a decrease in the individual adjusted gross income tax rate beginning in 2030 depending on certain conditions being met.
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## Version chain
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The bill's text revisions, in order — the diff chain from filing to enrollment.
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1. **Enrolled Senate Bill (S)** (committee substitute) — [source](https://iga.in.gov/pdf-documents/124/2025/senate/bills/SB0451/SB0451.04.ENRH.pdf)
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2. **Introduced Senate Bill (S)** (committee substitute) — [source](https://iga.in.gov/pdf-documents/124/2025/senate/bills/SB0451/SB0451.01.INTR.pdf)
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3. **Senate Bill (H)** (committee substitute) — [source](https://iga.in.gov/pdf-documents/124/2025/senate/bills/SB0451/SB0451.02.COMS.pdf)
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4. **Senate Bill (S)** (committee substitute) — [source](https://iga.in.gov/pdf-documents/124/2025/senate/bills/SB0451/SB0451.03.COMH.pdf)
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## Votes
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- SB 451 - Holdman — **48–0** (pass) · upper
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- SB 451 - Thompson - 3rd Reading — **74–18** (pass) · lower
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- SB 451 - Holdman - 3rd Reading — **49–0** (pass) · upper
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## Sponsors
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- Jeffrey Thompson — primary (person)
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- Scott Baldwin — primary (person)
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- Travis Holdman — primary (person)
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- Brian Buchanan — coauthor (person)
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- Chris Garten — coauthor (person)
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- Craig Snow — cosponsor (person)
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- Kyle Walker — coauthor (person)
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- Linda Rogers — coauthor (person)
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- Lonnie Randolph — coauthor (person)
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- Matt Lehman — cosponsor (person)
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- Mike Gaskill — coauthor (person)
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- Timothy O'Brien — cosponsor (person)
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- Tyler Johnson — coauthor (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2025-01-13** First reading: referred to Committee on Tax and Fiscal Policy `reading-1, referral-committee`
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- **2025-01-13** Authored by Senator Holdman
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- **2025-01-21** Committee report: amend do pass, adopted `committee-passage`
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- **2025-01-23** Senators Rogers, Johnson T, Gaskill, Walker K, Garten added as coauthors
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- **2025-01-23** Second reading: ordered engrossed `reading-2`
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- **2025-01-23** Senator Baldwin added as second author
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- **2025-01-23** Senator Randolph added as coauthor
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- **2025-01-28** Cosponsors: Representatives Snow and Lehman
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- **2025-01-28** House sponsor: Representative Thompson
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- **2025-01-28** Third reading: passed; Roll Call 33: yeas 49, nays 0 `passage, reading-3, reading-3`
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- **2025-01-28** Senator Buchanan added as coauthor
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- **2025-01-29** Referred to the House `referral`
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- **2025-03-03** First reading: referred to Committee on Ways and Means `reading-1, referral-committee`
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- **2025-03-13** Representative O'Brien added as cosponsor
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- **2025-03-27** Committee report: amend do pass, adopted `committee-passage`
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- **2025-03-31** Second reading: ordered engrossed `reading-2`
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- **2025-03-31** Amendment #2 (Porter) failed; voice vote `amendment-failure, failure`
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- **2025-03-31** Amendment #1 (Porter) failed; voice vote `amendment-failure, failure`
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- **2025-04-02** Returned to the Senate with amendments `receipt`
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- **2025-04-01** Third reading: passed; Roll Call 347: yeas 74, nays 18 `passage, reading-3, reading-3`
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- **2025-04-04** Motion to concur filed `filing`
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- **2025-04-07** Senate concurred with House amendments; Roll Call 354: yeas 48, nays 0
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- **2025-04-09** Signed by the President of the Senate `passage`
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- **2025-04-08** Signed by the Speaker `passage`
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- **2025-04-08** Signed by the President Pro Tempore `passage`
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- **2025-04-16** Signed by the Governor `executive-signature`
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- **2025-04-16** Public Law 80 `became-law`
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## Source
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OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/e20d0b6a-b5a0-4534-92b9-9a7091ec3630`. Confidence: reported (aggregated from official Indiana legislature records).
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