republic-os/legislation/us/states/in/2023/hb-1106.md

---
type: "Bill"
title: "Mine reclamation tax credit."
description: "Provides a mine reclamation tax credit (credit), retroactive beginning January 1, 2023, for a taxpayer that enters into an agreement with the Indiana economic development corporation (corporation) for a qualified investment for development of property located on reclaimed coal mining land. Provides that the amount of a credit that a taxpayer receives in a taxable year may not exceed the lesser of: (1) the taxpayer's qualified investment multiplied by 30%; or (2) $5,000,000. Provides that the aggregate amount of tax credits allowed may not exceed $25,000,000 over the five year period that the credit is available. Provides for the assignment of the credit by a taxpayer to certain lessees. Provides that a taxpayer is not entitled to the credit if the corporation determines that the taxpayer has substantially reduced or ceased its operations in Indiana in order to relocate them within the mine reclamation site. Provides that the tax credit expires December 31, 2027."
jurisdiction: "us/states/in"
legislature: "Indiana General Assembly"
session: "2023"
identifier: "HB 1106"
citation: "Indiana HB 1106 (2023)"
classification: ["bill"]
subjects: ["ECONOMIC DEVELOPMENT CORPORATION", "INDIANA", "INCOME TAXES", "Credits", "MINES AND MINERALS"]
status: "enacted"
primary_sponsors: ["Jon Ford", "Mark Messmer", "Shane Lindauer"]
version_count: 4
action_count: 28
vote_count: 1
first_action: "2023-01-10"
last_action: "2023-05-04"
source: "openstates"
source_identifier: "ocd-bill/88594131-ea2b-4fc3-b6dd-2fea41c9e971"
source_url: "http://iga.in.gov/legislative/2023/bills/house/1106"
source_hash: "afaecd5f75a47daaf88dfd92944b64a93bf9415c98b0260aab372acc41b041f4"
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 HB 1106 (2023) — Mine reclamation tax credit.

Provides a mine reclamation tax credit (credit), retroactive beginning January 1, 2023, for a taxpayer that enters into an agreement with the Indiana economic development corporation (corporation) for a qualified investment for development of property located on reclaimed coal mining land. Provides that the amount of a credit that a taxpayer receives in a taxable year may not exceed the lesser of: (1) the taxpayer's qualified investment multiplied by 30%; or (2) $5,000,000. Provides that the aggregate amount of tax credits allowed may not exceed $25,000,000 over the five year period that the credit is available. Provides for the assignment of the credit by a taxpayer to certain lessees. Provides that a taxpayer is not entitled to the credit if the corporation determines that the taxpayer has substantially reduced or ceased its operations in Indiana in order to relocate them within the mine reclamation site. Provides that the tax credit expires December 31, 2027.

## Version chain

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

1. **Enrolled House Bill (H)** (committee substitute) — [source](http://in-proxy.openstates.org/2023/bills/HB1106/versions/HB1106.04.ENRS)
2. **House Bill (H)** (committee substitute) — [source](http://in-proxy.openstates.org/2023/bills/HB1106/versions/HB1106.02.COMH)
3. **House Bill (S)** (committee substitute) — [source](http://in-proxy.openstates.org/2023/bills/HB1106/versions/HB1106.03.COMS)
4. **Introduced House Bill (H)** (committee substitute) — [source](http://in-proxy.openstates.org/2023/bills/HB1106/versions/HB1106.01.INTR)

## Votes

- HB 1106 - Messmer - 3rd Reading — **49–0** (pass) · upper

## Sponsors

- Jon Ford — primary (person)
- Mark Messmer — primary (person)
- Shane Lindauer — primary (person)
- Alan Morrison — coauthor (person)
- Bruce Borders — coauthor (person)
- Robert Heaton — coauthor (person)

## Timeline

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

- **2023-01-10** Authored by Representative Lindauer
- **2023-01-10** First reading: referred to Committee on Ways and Means `reading-1, referral-committee`
- **2023-01-23** Representatives Heaton, Morrison, Borders added as coauthors
- **2023-02-09** Committee report: amend do pass, adopted `committee-passage`
- **2023-02-13** Second reading: ordered engrossed `reading-2`
- **2023-02-14** Third reading: passed; Roll Call 117: yeas 94, nays 0 `passage, reading-3, reading-3`
- **2023-02-14** Senate sponsors: Senators Messmer and Ford Jon
- **2023-02-15** Referred to the Senate `referral`
- **2023-02-27** First reading: referred to Committee on Tax and Fiscal Policy `reading-1, referral-committee`
- **2023-04-04** Committee report: amend do pass, adopted `committee-passage`
- **2023-04-06** Second reading: ordered engrossed `reading-2`
- **2023-04-10** Third reading: passed; Roll Call 339: yeas 49, nays 0 `passage, reading-3, reading-3`
- **2023-04-11** Returned to the House with amendments `receipt`
- **2023-04-11** Motion to dissent filed `filing`
- **2023-04-11** House dissented from Senate amendments
- **2023-04-13** Senate conferees appointed: Messmer and Qaddoura
- **2023-04-13** Senate advisors appointed: Melton and Ford Jon
- **2023-04-14** House conferees appointed: Lindauer and Pryor
- **2023-04-14** House advisors appointed: Heaton, Borders and Pfaff
- **2023-04-26** CCR # 1 filed in the House `filing`
- **2023-04-26** CCR # 1 filed in the Senate `filing`
- **2023-04-26** Rules Suspended. Conference Committee Report 1: adopted by the House; Roll Call 518: yeas 94, nays 0
- **2023-04-27** Rules Suspended. Conference Committee Report 1: adopted by the Senate; Roll Call 507: yeas 48, nays 1
- **2023-04-28** Signed by the President of the Senate `passage`
- **2023-04-28** Signed by the President Pro Tempore `passage`
- **2023-05-01** Signed by the Speaker `passage`
- **2023-05-04** Signed by the Governor `executive-signature`
- **2023-05-04** Public Law 214 `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/88594131-ea2b-4fc3-b6dd-2fea41c9e971`. Confidence: reported (aggregated from official Indiana legislature records).