republic-os/legislation/us/states/in/2025/hb-1280.md

---
type: "Bill"
title: "Taxation of military income."
description: "Exempts military pay for members of the United States Space Force, the United States Public Health Service Commissioned Corps, and the National Oceanic and Atmospheric Administration Commissioned Officer Corps from the individual income tax. Exempts military pay earned by members of an active component of the United States Space Force, the United States Public Health Service Commissioned Corps, and the National Oceanic and Atmospheric Administration Commissioned Officer Corps from the individual income tax. Adds members of the United States Space Force, the United States Public Health Service Commissioned Corps, and the National Oceanic and Atmospheric Administration Commissioned Officer Corps for purposes of eligibility for the income tax deduction for income from military retirement or survivor's benefits."
jurisdiction: "us/states/in"
legislature: "Indiana General Assembly"
session: "2025"
identifier: "HB 1280"
citation: "Indiana HB 1280 (2025)"
classification: ["bill"]
subjects: ["AGENCIES; Department of Revenue (DOR)", "ARMED FORCES; Generally", "ENGINEERS AND LAND SURVEYORS (Non-Elected)", "FEDERAL GOVERNMENT; Generally", "HEALTH CARE PROFESSIONALS; Advanced Practice Registered Nurses", "HEALTH CARE PROFESSIONALS; Dentistry", "HEALTH CARE PROFESSIONALS; Doctors and Physicians", "LABOR AND EMPLOYMENT; Collective Bargaining", "Benefits", "and Wages", "PENSIONS AND RETIREMENT BENEFITS; Public Retirement System (INPRS)", "TAXES; Deductions", "TAXES; Local Income Taxes"]
status: "enacted"
primary_sponsors: ["James Tomes", "Mitch Gore"]
version_count: 4
action_count: 21
vote_count: 2
first_action: "2025-01-13"
last_action: "2025-04-10"
source: "openstates"
source_identifier: "ocd-bill/148c7a9f-f62e-47bb-a496-9f22397013d7"
source_url: "https://api.iga.in.gov/2025/bills/hb1280"
source_hash: "f5e001d575d0defd8e72378b97bf7ab270876fadf1217dfc29353ece1d9839db"
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 1280 (2025) — Taxation of military income.

Exempts military pay for members of the United States Space Force, the United States Public Health Service Commissioned Corps, and the National Oceanic and Atmospheric Administration Commissioned Officer Corps from the individual income tax. Exempts military pay earned by members of an active component of the United States Space Force, the United States Public Health Service Commissioned Corps, and the National Oceanic and Atmospheric Administration Commissioned Officer Corps from the individual income tax. Adds members of the United States Space Force, the United States Public Health Service Commissioned Corps, and the National Oceanic and Atmospheric Administration Commissioned Officer Corps for purposes of eligibility for the income tax deduction for income from military retirement or survivor's benefits.

## Version chain

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

1. **Enrolled House Bill (H)** (committee substitute) — [source](https://iga.in.gov/pdf-documents/124/2025/house/bills/HB1280/HB1280.04.ENRS.pdf)
2. **House Bill (H)** (committee substitute) — [source](https://iga.in.gov/pdf-documents/124/2025/house/bills/HB1280/HB1280.03.COMS.pdf)
3. **House Bill (S)** (committee substitute) — [source](https://iga.in.gov/pdf-documents/124/2025/house/bills/HB1280/HB1280.02.COMH.pdf)
4. **Introduced House Bill (H)** (committee substitute) — [source](https://iga.in.gov/pdf-documents/124/2025/house/bills/HB1280/HB1280.01.INTR.pdf)

## Votes

- HB 1280 - Gore - 3rd Reading — **92–0** (pass) · lower
- HB 1280 - Tomes - 3rd Reading — **47–0** (pass) · upper

## Sponsors

- James Tomes — primary (person)
- Mitch Gore — primary (person)
- Andrea Hunley — cosponsor (person)
- Lonnie Randolph — cosponsor (person)
- Matt Commons — coauthor (person)
- Renee Pack — coauthor (person)
- Steve Bartels — coauthor (person)

## Timeline

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

- **2025-01-13** Authored by Representative Gore
- **2025-01-13** First reading: referred to Committee on Ways and Means `reading-1, referral-committee`
- **2025-02-04** Representatives Bartels and Pack R added as coauthors
- **2025-02-04** Representative Commons added as coauthor
- **2025-02-13** Committee report: amend do pass, adopted `committee-passage`
- **2025-02-17** Second reading: ordered engrossed `reading-2`
- **2025-02-18** Senate sponsor: Senator Tomes
- **2025-02-18** Third reading: passed; Roll Call 217: yeas 92, nays 0 `passage, reading-3, reading-3`
- **2025-02-19** Referred to the Senate `referral`
- **2025-03-03** First reading: referred to Committee on Tax and Fiscal Policy `reading-1, referral-committee`
- **2025-03-13** Senator Randolph added as cosponsor
- **2025-03-13** Senator Hunley added as cosponsor
- **2025-03-18** Committee report: do pass, adopted `committee-passage`
- **2025-03-20** Second reading: ordered engrossed `reading-2`
- **2025-03-24** Third reading: passed; Roll Call 267: yeas 47, nays 0 `passage, reading-3, reading-3`
- **2025-03-25** Returned to the House without amendments `receipt`
- **2025-03-27** Signed by the Speaker `passage`
- **2025-03-27** Signed by the President Pro Tempore `passage`
- **2025-04-03** Signed by the President of the Senate `passage`
- **2025-04-10** Signed by the Governor `executive-signature`
- **2025-04-10** Public Law 58 `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/148c7a9f-f62e-47bb-a496-9f22397013d7`. Confidence: reported (aggregated from official Indiana legislature records).