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republic-os/legislation/us/states/in/2026/sb-243.md
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Fabio 5941153bb7 Legislation: batch B — IL IN KS KY LA MA MD ME MI MN 
Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 17:27:20 -04:00

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---
type: "Bill"
title: "Various tax matters."
description: "Amends and adds state income tax statutes to conform with certain provisions enacted in Public Law 119-21 (H.R. 1) (commonly known as One Big Beautiful Bill Act of 2025). Specifies rounding provisions for cash transactions with regard to the penny phaseout. Amends state income tax withholding provisions for gambling winnings. Amends the definition of \"contribution\" for purpose of the state income tax credit for contributions to an ABLE account. Amends provisions regarding computation of specified research or experimental expenditures. Authorizes the department of state revenue (department) to mail documents electronically through its online tax system. Allows taxpayers to request to receive all documents from the department through the department's online tax system. Makes changes to certain tax warrant procedures. Extends the deadline for filing revenue agent report (RAR) adjustments from 180 days to one year from the Internal Revenue Service's finalization of the federal adjustments. Amends the statute of limitations for issuing assessments and refunds based on an RAR to one year. Adds certain sales tax enforcement provisions regarding motor vehicles, cargo trailers, aircraft, and watercraft. Amends provisions regarding confidentiality of tax information. Makes various changes to the cigarette tax chapter, the petroleum severance tax chapter, and the alcoholic beverage excise tax chapters. Specifies the liability of responsible persons for trust fund taxes. Defines the term \"responsible person\" with regard to trust fund taxes. Specifies application of the Indiana adoption tax credit. Revises provisions in the pass through entity tax regrading credit for taxes paid to another state. Amends provisions in the tax amnesty program. Specifies the determination of estimated tax penalties. Makes amending changes to the aircraft license excise tax."
jurisdiction: "us/states/in"
legislature: "Indiana General Assembly"
session: "2026"
identifier: "SB 243"
citation: "Indiana SB 243 (2026)"
classification: ["bill"]
subjects: ["AGENCIES; Department of Revenue (DOR)", "CHILDREN AND MINORS; Adoption", "GAMBLING", "GAMING", "AND WAGERING; Generally", "STATE GOVERNMENT; Generally", "TAXES; Adjusted Gross Income Taxes", "TAXES; Credits", "TAXES; Estate and Inheritance Taxes", "TAXES; Excise Taxes (Not Including Vehicles)", "TAXES; Fuel and Vehicle Taxes", "TAXES; Gross Income Taxes", "TAXES; Tobacco Taxes", "TRANSPORTATION; Aircraft", "TRANSPORTATION; Landcraft", "TRANSPORTATION; Watercraft"]
status: "enacted"
primary_sponsors: ["Jeffrey Thompson", "Linda Rogers", "Scott Baldwin", "Travis Holdman"]
version_count: 4
action_count: 33
vote_count: 8
first_action: "2026-01-12"
last_action: "2026-03-05"
source: "openstates"
source_identifier: "ocd-bill/007994bd-dfc0-4d3d-9f1d-78f060f69f8d"
source_url: "https://api.iga.in.gov/2026/bills/sb0243"
source_hash: "3702c403fc539cfd5f0569546a1f5c5278781a62a64754e60399a07d5c5089ff"
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 243 (2026) — Various tax matters.
Amends and adds state income tax statutes to conform with certain provisions enacted in Public Law 119-21 (H.R. 1) (commonly known as One Big Beautiful Bill Act of 2025). Specifies rounding provisions for cash transactions with regard to the penny phaseout. Amends state income tax withholding provisions for gambling winnings. Amends the definition of "contribution" for purpose of the state income tax credit for contributions to an ABLE account. Amends provisions regarding computation of specified research or experimental expenditures. Authorizes the department of state revenue (department) to mail documents electronically through its online tax system. Allows taxpayers to request to receive all documents from the department through the department's online tax system. Makes changes to certain tax warrant procedures. Extends the deadline for filing revenue agent report (RAR) adjustments from 180 days to one year from the Internal Revenue Service's finalization of the federal adjustments. Amends the statute of limitations for issuing assessments and refunds based on an RAR to one year. Adds certain sales tax enforcement provisions regarding motor vehicles, cargo trailers, aircraft, and watercraft. Amends provisions regarding confidentiality of tax information. Makes various changes to the cigarette tax chapter, the petroleum severance tax chapter, and the alcoholic beverage excise tax chapters. Specifies the liability of responsible persons for trust fund taxes. Defines the term "responsible person" with regard to trust fund taxes. Specifies application of the Indiana adoption tax credit. Revises provisions in the pass through entity tax regrading credit for taxes paid to another state. Amends provisions in the tax amnesty program. Specifies the determination of estimated tax penalties. Makes amending changes to the aircraft license excise tax.
## Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
1. **Engrossed Senate Bill (S)** (committee substitute) — [source](https://iga.in.gov/pdf-documents/124/2026/senate/bills/SB0243/SB0243.04.ENGH.pdf)
2. **Enrolled Senate Bill (S)** (committee substitute) — [source](https://iga.in.gov/pdf-documents/124/2026/senate/bills/SB0243/SB0243.05.ENRH.pdf)
3. **Introduced Senate Bill (S)** (committee substitute) — [source](https://iga.in.gov/pdf-documents/124/2026/senate/bills/SB0243/SB0243.01.INTR.pdf)
4. **Senate Bill (H)** (committee substitute) — [source](https://iga.in.gov/pdf-documents/124/2026/senate/bills/SB0243/SB0243.03.COMH.pdf)
## Votes
- SB 243 - Holdman — **47–0** (pass) · upper
- SB 243 - Holdman - 2nd Reading — **20–24** (fail) · upper
- SB 243 - Holdman - 2nd Reading — **11–32** (fail) · upper
- SB 243 - Thompson - 2nd Reading — **31–63** (fail) · lower
- SB 243 - Thompson - 2nd Reading — **35–58** (fail) · lower
- SB 243 - Thompson - 2nd Reading — **38–56** (fail) · lower
- SB 243 - Thompson - 3rd Reading — **78–18** (pass) · lower
- SB 243 - Holdman - 3rd Reading — **47–1** (pass) · upper
## Sponsors
- Jeffrey Thompson — primary (person)
- Linda Rogers — primary (person)
- Scott Baldwin — primary (person)
- Travis Holdman — primary (person)
- Craig Snow — cosponsor (person)
- Dan Dernulc — coauthor (person)
- Ron Alting — coauthor (person)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2026-01-12** Authored by Senator Holdman
- **2026-01-12** First reading: referred to Committee on Tax and Fiscal Policy `reading-1, referral-committee`
- **2026-01-15** Senator Baldwin added as second author
- **2026-01-15** Senator Dernulc added as coauthor
- **2026-01-20** Committee report: amend do pass, adopted `committee-passage`
- **2026-01-26** Senator Rogers added as third author
- **2026-01-26** Second reading: ordered engrossed `reading-2`
- **2026-01-26** Amendment #4 (Young M) failed; Roll Call 66: yeas 20, nays 24 `amendment-failure, failure`
- **2026-01-26** Amendment #5 (Young M) failed; voice vote `amendment-failure, failure`
- **2026-01-26** Amendment #6 (Young M) failed; Roll Call 67: yeas 11, nays 32 `amendment-failure, failure`
- **2026-01-26** Amendment #2 (Yoder) failed; voice vote `amendment-failure, failure`
- **2026-01-28** Cosponsor: Representative Snow
- **2026-01-28** House sponsor: Representative Thompson
- **2026-01-28** Third reading: passed; Roll Call 122: yeas 47, nays 1 `passage, reading-3, reading-3`
- **2026-01-28** Senator Alting added as coauthor
- **2026-01-29** Referred to the House `referral`
- **2026-02-02** First reading: referred to Committee on Ways and Means `reading-1, referral-committee`
- **2026-02-17** Committee report: amend do pass, adopted `committee-passage`
- **2026-02-19** Amendment #2 (DeLaney) failed; Roll Call 289: yeas 31, nays 63 `amendment-failure, failure`
- **2026-02-19** Amendment #5 (Thompson) prevailed; voice vote `amendment-passage`
- **2026-02-19** Amendment #1 (Hamilton) failed; Roll Call 287: yeas 38, nays 56 `amendment-failure, failure`
- **2026-02-19** Amendment #7 (Thompson) prevailed; voice vote `amendment-passage`
- **2026-02-19** Amendment #3 (DeLaney) failed; Roll Call 288: yeas 35, nays 58 `amendment-failure, failure`
- **2026-02-19** Second reading: amended, ordered engrossed `reading-2`
- **2026-02-23** Third reading: passed; Roll Call 310: yeas 78, nays 18 `passage, reading-3, reading-3`
- **2026-02-24** Motion to concur filed `filing`
- **2026-02-24** Returned to the Senate with amendments `receipt`
- **2026-02-25** Senate concurred with House amendments; Roll Call 285: yeas 47, nays 0
- **2026-02-27** Signed by the President of the Senate `passage`
- **2026-02-27** Signed by the Speaker `passage`
- **2026-03-05** Signed by the Governor `executive-signature`
- **2026-03-05** Public Law 128 `became-law`
- **2026-02-27** Signed by the President Pro Tempore `passage`
## Source
OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/007994bd-dfc0-4d3d-9f1d-78f060f69f8d`. Confidence: reported (aggregated from official Indiana legislature records).
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