republic-os/legislation/us/states/in/2026/sb-259.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	Partnership composite returns.	Removes penalty provisions that apply if a pass through entity fails to include in a composite return nonresident partners, nonresident shareholders, or nonresident beneficiaries that do not have distributive share income of greater than $0. Makes conforming changes.	us/states/in	Indiana General Assembly	2026	SB 259	Indiana SB 259 (2026)	bill	BUSINESS ORGANIZATIONS AND ASSOCIATIONS; Generally TAXES; Estate and Inheritance Taxes	enacted	Craig Snow Scott Baldwin Travis Holdman	4	19	2	2026-01-08	2026-03-03	openstates	ocd-bill/142074e8-90e1-4f13-bfcd-ad27f4f5a9ff	https://api.iga.in.gov/2026/bills/sb0259	b8ec5d3c97349a92b22b01fee2b94c6461383727458e9a11bf4157773249c6f9	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-in

Indiana SB 259 (2026) — Partnership composite returns.

Removes penalty provisions that apply if a pass through entity fails to include in a composite return nonresident partners, nonresident shareholders, or nonresident beneficiaries that do not have distributive share income of greater than $0. Makes conforming changes.

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 259 - Baldwin - 3rd Reading — 44–0 (pass) · upper
• SB 259 - Snow - 3rd Reading — 93–0 (pass) · lower

Sponsors

• Craig Snow — primary (person)
• Scott Baldwin — primary (person)
• Travis Holdman — primary (person)
• Lonnie Randolph — coauthor (person)

Timeline

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

• 2026-01-08 Authored by Senator Baldwin
• 2026-01-08 First reading: referred to Committee on Tax and Fiscal Policy reading-1, referral-committee
• 2026-01-15 Senator Randolph added as coauthor
• 2026-01-20 Committee report: amend do pass, adopted committee-passage
• 2026-01-22 Second reading: ordered engrossed reading-2
• 2026-01-26 House sponsor: Representative Snow
• 2026-01-26 Third reading: passed; Roll Call 83: yeas 44, nays 0 passage, reading-3, reading-3
• 2026-01-26 Senator Holdman added as second author
• 2026-01-27 Referred to the House referral
• 2026-01-28 First reading: referred to Committee on Ways and Means reading-1, referral-committee
• 2026-02-17 Committee report: do pass, adopted committee-passage
• 2026-02-19 Second reading: ordered engrossed reading-2
• 2026-02-23 Third reading: passed; Roll Call 311: yeas 93, nays 0 passage, reading-3, reading-3
• 2026-02-24 Returned to the Senate without amendments receipt
• 2026-02-24 Signed by the President Pro Tempore passage
• 2026-02-25 Signed by the Speaker passage
• 2026-02-26 Signed by the President of the Senate passage
• 2026-03-03 Public Law 48 became-law
• 2026-03-03 Signed by the Governor executive-signature

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/142074e8-90e1-4f13-bfcd-ad27f4f5a9ff. Confidence: reported (aggregated from official Indiana legislature records).