Fabio
102 lines
5.3 KiB
Markdown
102 lines
5.3 KiB
Markdown
---
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type: "Bill"
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title: "Film and media production tax credit."
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description: "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."
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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 306"
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citation: "Indiana SB 306 (2025)"
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classification: ["bill"]
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subjects: ["RECREATION AND ENTERTAINMENT", "TAXES; Credits", "TAXES; Generally", "TECHNOLOGY; Communication (Including Internet", "Phone Lines", "Print Media", "Radio", "and Television)"]
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status: "enacted"
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primary_sponsors: ["Andy Zay", "Dave Heine", "Kyle Walker", "Travis Holdman"]
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version_count: 4
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action_count: 28
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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/ab57d820-d54d-462b-9c12-c59b40706a7b"
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source_url: "https://api.iga.in.gov/2025/bills/sb0306"
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source_hash: "d17b4567d8de653b4d091d16814400a7a7e3d34b33bad694451a30c5c6954c68"
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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 306 (2025) — Film and media production tax credit.
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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.
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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/SB0306/SB0306.04.ENRH.pdf)
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2. **Introduced Senate Bill (S)** (committee substitute) — [source](https://iga.in.gov/pdf-documents/124/2025/senate/bills/SB0306/SB0306.01.INTR.pdf)
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3. **Senate Bill (H)** (committee substitute) — [source](https://iga.in.gov/pdf-documents/124/2025/senate/bills/SB0306/SB0306.02.COMS.pdf)
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4. **Senate Bill (S)** (committee substitute) — [source](https://iga.in.gov/pdf-documents/124/2025/senate/bills/SB0306/SB0306.03.COMH.pdf)
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## Votes
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- SB 306 - Zay - 3rd Reading — **49–0** (pass) · upper
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- SB 306 - Heine - 3rd Reading — **89–3** (pass) · lower
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- SB 306 - Zay — **48–0** (pass) · upper
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## Sponsors
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- Andy Zay — primary (person)
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- Dave Heine — primary (person)
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- Kyle Walker — primary (person)
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- Travis Holdman — primary (person)
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- Andrea Hunley — coauthor (person)
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- Chris Judy — cosponsor (person)
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- David Niezgodski — coauthor (person)
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- Jeff Raatz — coauthor (person)
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- Justin Busch — coauthor (person)
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- Lonnie Randolph — coauthor (person)
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- Lorissa Sweet — cosponsor (person)
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- Robert Morris — cosponsor (person)
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- Shelli Yoder — 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** Authored by Senator Zay
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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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- **2025-01-21** Senator Niezgodski added as coauthor
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- **2025-01-23** Senator Randolph added as coauthor
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- **2025-02-04** Committee report: do pass, adopted `committee-passage`
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- **2025-02-04** Senator Walker K added as third author
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- **2025-02-04** Senator Busch added as coauthor
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- **2025-02-04** Senator Hunley added as coauthor
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- **2025-02-04** Senator Holdman added as second author
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- **2025-02-06** Second reading: ordered engrossed `reading-2`
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- **2025-02-06** Senator Raatz added as coauthor
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- **2025-02-10** Third reading: passed; Roll Call 89: yeas 49, nays 0 `passage, reading-3, reading-3`
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- **2025-02-10** House sponsor: Representative Heine
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- **2025-02-10** Cosponsors: Representatives Judy, Morris, Sweet
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- **2025-02-11** 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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- **2025-03-27** 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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- **2025-04-01** Third reading: passed; Roll Call 345: yeas 89, nays 3 `passage, reading-3, reading-3`
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- **2025-04-02** Returned to the Senate with amendments `receipt`
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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 353: yeas 48, nays 0
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- **2025-04-07** Senator Yoder added as coauthor
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- **2025-04-08** Signed by the Speaker `passage`
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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 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 78 `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/ab57d820-d54d-462b-9c12-c59b40706a7b`. Confidence: reported (aggregated from official Indiana legislature records).
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