Fabio
107 lines
9.4 KiB
Markdown
107 lines
9.4 KiB
Markdown
---
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type: "Bill"
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title: "Various tax matters."
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description: "Amends estimated quarterly tax payment provisions. Restructures tax collection requirements for kerosene to eliminate specialized tax filing. Streamlines the filing requirements for gasoline use tax to eliminate multiple filing requirements. Specifies the liability and remittance requirements for the gross retail tax, gasoline use tax, and other listed taxes in certain circumstances. Amends provisions that apply to passenger and household goods carriers. Amends the college savings tax credit. Replaces the term \"college choice 529 education savings plan\" with \"Indiana529 plan\". Makes a clarifying change to the closed system cartridge tax. Extends the renewal period from one year to two years for businesses licensed to collect the electronic cigarettes tax, closed systems cartridge tax, and other tobacco products tax. Specifies that the fiscal officer of an entity that has adopted an innkeeper's tax, a food and beverage tax, or an admissions tax must enter into an agreement with the department of state revenue (department) before the department provides certain information to the fiscal officer as required under current law. Specifies when certain tax information may be disclosed by the department. Provides for the transfer of certain funds from the bureau of motor vehicles commission fund to the motor carrier regulation fund. Provides that a person who commits a violation involving a consumer transaction entailing the transportation of passengers or household goods commits a deceptive act that is actionable by the attorney general and is subject to certain remedies and penalties. Specifies remittance procedures for the gasoline use tax. Specifies recapture procedures for certain reduced estimated tax payments. Makes corresponding changes."
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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 453"
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citation: "Indiana SB 453 (2025)"
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classification: ["bill"]
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subjects: ["AGENCIES; Bureau of Motor Vehicles (BMV)", "AGENCIES; Department of Revenue (DOR)", "AGENCIES; State Budget Agency (SBA)", "ALCOHOL AND TOBACCO; Tobacco and Nicotine Products", "BOARDS", "COMMISSIONS", "AND COUNCILS; Budget Committee", "CIVIL LAW AND PROCEDURE; Liabilities", "Damages", "and Penalties", "HEALTH; Physical Disabilities", "HIGHER EDUCATION; Financial Assistance (Including Student Assistance", "Loans", "Grants", "and FAFSA)", "NATURAL RESOURCES; Natural Gases and Carbon Dioxide", "NATURAL RESOURCES; Oil and Gasoline", "RETAIL MERCHANTS", "SCHOOLS; Funds and Budgets", "SPORTS AND ATHLETICS (Not Including Schools or Higher Education Athletics)", "STATE ELECTED OFFICIALS; Attorney General", "TAXES; Adjusted Gross Income Taxes", "TAXES; Credits", "TAXES; Food and Beverage Taxes", "TAXES; Fuel and Vehicle Taxes", "TAXES; Innkeeper's Taxes", "TAXES; Sales and Use Taxes", "TAXES; Tobacco Taxes"]
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status: "enacted"
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primary_sponsors: ["Craig Snow", "Scott Baldwin", "Travis Holdman"]
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version_count: 4
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action_count: 36
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vote_count: 6
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first_action: "2025-01-13"
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last_action: "2025-05-06"
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source: "openstates"
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source_identifier: "ocd-bill/8cfe41c4-afe0-4f66-b834-61412b374a5a"
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source_url: "https://api.iga.in.gov/2025/bills/sb0453"
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source_hash: "501e73fabce2be4402d5145c5d8a34beaef8221a5320f694248cfc06fe2842cb"
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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 453 (2025) — Various tax matters.
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Amends estimated quarterly tax payment provisions. Restructures tax collection requirements for kerosene to eliminate specialized tax filing. Streamlines the filing requirements for gasoline use tax to eliminate multiple filing requirements. Specifies the liability and remittance requirements for the gross retail tax, gasoline use tax, and other listed taxes in certain circumstances. Amends provisions that apply to passenger and household goods carriers. Amends the college savings tax credit. Replaces the term "college choice 529 education savings plan" with "Indiana529 plan". Makes a clarifying change to the closed system cartridge tax. Extends the renewal period from one year to two years for businesses licensed to collect the electronic cigarettes tax, closed systems cartridge tax, and other tobacco products tax. Specifies that the fiscal officer of an entity that has adopted an innkeeper's tax, a food and beverage tax, or an admissions tax must enter into an agreement with the department of state revenue (department) before the department provides certain information to the fiscal officer as required under current law. Specifies when certain tax information may be disclosed by the department. Provides for the transfer of certain funds from the bureau of motor vehicles commission fund to the motor carrier regulation fund. Provides that a person who commits a violation involving a consumer transaction entailing the transportation of passengers or household goods commits a deceptive act that is actionable by the attorney general and is subject to certain remedies and penalties. Specifies remittance procedures for the gasoline use tax. Specifies recapture procedures for certain reduced estimated tax payments. Makes corresponding changes.
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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. **Engrossed Senate Bill (S)** (committee substitute) — [source](https://iga.in.gov/pdf-documents/124/2025/senate/bills/SB0453/SB0453.04.ENGH.pdf)
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2. **Enrolled Senate Bill (S)** (committee substitute) — [source](https://iga.in.gov/pdf-documents/124/2025/senate/bills/SB0453/SB0453.05.ENRH.pdf)
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3. **Introduced Senate Bill (S)** (committee substitute) — [source](https://iga.in.gov/pdf-documents/124/2025/senate/bills/SB0453/SB0453.01.INTR.pdf)
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4. **Senate Bill (H)** (committee substitute) — [source](https://iga.in.gov/pdf-documents/124/2025/senate/bills/SB0453/SB0453.03.COMH.pdf)
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## Votes
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- SB 453 - Holdman — **50–0** (pass) · upper
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- SB 453 - Snow — **89–0** (pass) · lower
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- SB 453 - Snow - 3rd Reading — **93–1** (pass) · lower
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- SB 453 - Snow - 2nd Reading — **27–64** (fail) · lower
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- SB 453 - Holdman - 2nd Reading — **9–37** (fail) · upper
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- SB 453 - Holdman - 3rd Reading — **49–0** (pass) · upper
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## Sponsors
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- Craig Snow — primary (person)
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- Scott Baldwin — primary (person)
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- Travis Holdman — primary (person)
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- Gregory Porter — cosponsor (person)
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- Jack Jordan — cosponsor (person)
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- Jeffrey Thompson — cosponsor (person)
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- Lonnie Randolph — 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** First reading: referred to Committee on Tax and Fiscal Policy `reading-1, referral-committee`
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- **2025-01-13** Authored by Senator Holdman
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- **2025-01-21** Senator Baldwin added as second author
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- **2025-02-11** Committee report: amend do pass, adopted `committee-passage`
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- **2025-02-13** Second reading: ordered engrossed `reading-2`
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- **2025-02-13** Amendment #1 (Qaddoura) failed; Roll Call 122: yeas 9, nays 37 `amendment-failure, failure`
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- **2025-02-17** Senator Randolph added as coauthor
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- **2025-02-20** Cosponsors: Representatives Jordan and Thompson
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- **2025-02-20** Third reading: passed; Roll Call 197: yeas 49, nays 0 `passage, reading-3, reading-3`
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- **2025-02-20** House sponsor: Representative Snow
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- **2025-02-21** 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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- **2025-03-13** Representative Porter added as cosponsor
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- **2025-04-03** Committee report: amend do pass, adopted `committee-passage`
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- **2025-04-07** Second reading: amended, ordered engrossed `reading-2`
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- **2025-04-07** Amendment #4 (Snow) prevailed; voice vote `amendment-passage`
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- **2025-04-07** Amendment #1 (Hatcher) failed; Roll Call 386: yeas 27, nays 64 `amendment-failure, failure`
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- **2025-04-07** Amendment #6 (Snow) prevailed; voice vote `amendment-passage`
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- **2025-04-07** Amendment #3 (DeLaney) motion withdrawn `amendment-withdrawal, withdrawal`
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- **2025-04-08** Third reading: passed; Roll Call 404: yeas 93, nays 1 `passage, reading-3, reading-3`
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- **2025-04-09** Returned to the Senate with amendments `receipt`
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- **2025-04-10** Motion to dissent filed `filing`
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- **2025-04-10** Senate dissented from House amendments
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- **2025-04-14** House conferees appointed: Snow and Porter
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- **2025-04-14** Senate conferees appointed: Holdman and Qaddoura
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- **2025-04-14** Senate advisors appointed: Randolph Lonnie M and Baldwin
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- **2025-04-14** House advisors appointed: Jordan, Thompson, Lopez, Harris and Klinker
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- **2025-04-23** CCR # 1 filed in the Senate `filing`
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- **2025-04-23** CCR # 1 filed in the House `filing`
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- **2025-05-06** Public Law 205 `became-law`
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- **2025-04-25** Signed by the Speaker `passage`
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- **2025-05-06** Signed by the Governor `executive-signature`
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- **2025-04-24** Rules Suspended. Conference Committee Report 1: adopted by the Senate; Roll Call 510: yeas 50, nays 0
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- **2025-04-29** Signed by the President of the Senate `passage`
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- **2025-04-24** Rules Suspended. Conference Committee Report 1: adopted by the House; Roll Call 551: yeas 89, nays 0
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- **2025-04-24** Signed by the President Pro Tempore `passage`
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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/8cfe41c4-afe0-4f66-b834-61412b374a5a`. Confidence: reported (aggregated from official Indiana legislature records).
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