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---
type: "Bill"
title: "Income tax rate."
description: "Provides for a decrease in the individual adjusted gross income tax rate beginning in 2030 depending on certain conditions being met."
jurisdiction: "us/states/in"
legislature: "Indiana General Assembly"
session: "2025"
identifier: "SB 451"
citation: "Indiana SB 451 (2025)"
classification: ["bill"]
subjects: ["AGENCIES; Department of Revenue (DOR)", "AGENCIES; State Budget Agency (SBA)", "BOARDS", "COMMISSIONS", "AND COUNCILS; Budget Committee", "TAXES; Adjusted Gross Income Taxes"]
status: "enacted"
primary_sponsors: ["Jeffrey Thompson", "Scott Baldwin", "Travis Holdman"]
version_count: 4
action_count: 27
vote_count: 3
first_action: "2025-01-13"
last_action: "2025-04-16"
source: "openstates"
source_identifier: "ocd-bill/e20d0b6a-b5a0-4534-92b9-9a7091ec3630"
source_url: "https://api.iga.in.gov/2025/bills/sb0451"
source_hash: "a1a1ecab7356f904ecab88ab8fa76e3a1d4eb10dbd0d71b28cb8dafc5be1d539"
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 SB 451 (2025) — Income tax rate.
Provides for a decrease in the individual adjusted gross income tax rate beginning in 2030 depending on certain conditions being met.
## Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
1. **Enrolled Senate Bill (S)** (committee substitute) — [source](https://iga.in.gov/pdf-documents/124/2025/senate/bills/SB0451/SB0451.04.ENRH.pdf)
2. **Introduced Senate Bill (S)** (committee substitute) — [source](https://iga.in.gov/pdf-documents/124/2025/senate/bills/SB0451/SB0451.01.INTR.pdf)
3. **Senate Bill (H)** (committee substitute) — [source](https://iga.in.gov/pdf-documents/124/2025/senate/bills/SB0451/SB0451.02.COMS.pdf)
4. **Senate Bill (S)** (committee substitute) — [source](https://iga.in.gov/pdf-documents/124/2025/senate/bills/SB0451/SB0451.03.COMH.pdf)
## Votes
- SB 451 - Holdman — **480** (pass) · upper
- SB 451 - Thompson - 3rd Reading — **7418** (pass) · lower
- SB 451 - Holdman - 3rd Reading — **490** (pass) · upper
## Sponsors
- Jeffrey Thompson — primary (person)
- Scott Baldwin — primary (person)
- Travis Holdman — primary (person)
- Brian Buchanan — coauthor (person)
- Chris Garten — coauthor (person)
- Craig Snow — cosponsor (person)
- Kyle Walker — coauthor (person)
- Linda Rogers — coauthor (person)
- Lonnie Randolph — coauthor (person)
- Matt Lehman — cosponsor (person)
- Mike Gaskill — coauthor (person)
- Timothy O'Brien — cosponsor (person)
- Tyler Johnson — coauthor (person)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2025-01-13** First reading: referred to Committee on Tax and Fiscal Policy `reading-1, referral-committee`
- **2025-01-13** Authored by Senator Holdman
- **2025-01-21** Committee report: amend do pass, adopted `committee-passage`
- **2025-01-23** Senators Rogers, Johnson T, Gaskill, Walker K, Garten added as coauthors
- **2025-01-23** Second reading: ordered engrossed `reading-2`
- **2025-01-23** Senator Baldwin added as second author
- **2025-01-23** Senator Randolph added as coauthor
- **2025-01-28** Cosponsors: Representatives Snow and Lehman
- **2025-01-28** House sponsor: Representative Thompson
- **2025-01-28** Third reading: passed; Roll Call 33: yeas 49, nays 0 `passage, reading-3, reading-3`
- **2025-01-28** Senator Buchanan added as coauthor
- **2025-01-29** Referred to the House `referral`
- **2025-03-03** First reading: referred to Committee on Ways and Means `reading-1, referral-committee`
- **2025-03-13** Representative O'Brien added as cosponsor
- **2025-03-27** Committee report: amend do pass, adopted `committee-passage`
- **2025-03-31** Second reading: ordered engrossed `reading-2`
- **2025-03-31** Amendment #2 (Porter) failed; voice vote `amendment-failure, failure`
- **2025-03-31** Amendment #1 (Porter) failed; voice vote `amendment-failure, failure`
- **2025-04-02** Returned to the Senate with amendments `receipt`
- **2025-04-01** Third reading: passed; Roll Call 347: yeas 74, nays 18 `passage, reading-3, reading-3`
- **2025-04-04** Motion to concur filed `filing`
- **2025-04-07** Senate concurred with House amendments; Roll Call 354: yeas 48, nays 0
- **2025-04-09** Signed by the President of the Senate `passage`
- **2025-04-08** Signed by the Speaker `passage`
- **2025-04-08** Signed by the President Pro Tempore `passage`
- **2025-04-16** Signed by the Governor `executive-signature`
- **2025-04-16** Public Law 80 `became-law`
## Source
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).