republic-os/legislation/us/states/in/2020/sb-408.md

---
type: "Bill"
title: "Various tax matters."
description: "Removes references to an out-of-state merchant's collection of the state use tax. (Under current law, an out-of-state merchant is required to collect the state gross retail tax (not the use tax) on retail transactions made in Indiana if certain threshold conditions are met.) Makes clarifying and technical changes to the definitions of \"bundled transaction\", \"unitary transaction\", and \"gross retail income\" in the sales tax statute, and \"adjusted gross receipts\" in the sports wagering statute. Removes outdated references to the gross income tax and adjusted gross income tax. Makes a technical correction in the gasoline use tax statute. Changes the definition of \"Internal Revenue Code\" in the adjusted gross income tax law to mean the Internal Revenue Code of 1986 as amended and in effect on January 1, 2020. Clarifies the allowable state income tax deductions and credits for a married individual filing a separate return. Requires a payor of prize money to an initial recipient in connection with a racing event at a qualified motorsports facility to withhold adjusted gross income tax from the payment of the prize money. Provides that a taxpayer is entitled to claim a historic rehabilitation tax credit granted for a year other than the year in which the preservation or rehabilitation of the historic property was performed and certification provided, notwithstanding the expiration of the historic rehabilitation tax credit chapter on January 1, 2019, and the cap on the amount of credits allowed in a state fiscal year beginning after June 30, 2016. Defines \"loans arising in factoring\" under the financial institutions tax statute. Specifies the duties of the motor carrier service division of the department of state revenue (department). Removes obsolete provisions related to transporting gasoline or special fuel. Eliminates a redundant penalty provision for failure to file a quarterly motor carrier fuel tax report (this penalty is currently assessed and calculated under the penalty provisions of the International Fuel Tax Agreement as set forth in another section of the Indiana Code). Authorizes the department to require a taxpayer to execute a power of attorney for representation of the taxpayer on a form prescribed by the department. Requires each county to periodically submit certain data to the GIS officer. Allows a taxpayer to request a secondary review of adjustments to tax attributes in certain circumstances. Makes clarifying changes to the statute of limitations for tax assessments and tax refunds. Extends the statute of limitations for assessments for certain partners and partnerships. Allows for certain disclosures of a taxpayer's information concerning returns and remittances for a listed tax in connection with the department's online tax system to an individual without a power of attorney. Provides that after a date determined by the department, not later than September 1, 2023, the department may not make disclosures of a taxpayer's information concerning returns and remittances for a listed tax to an individual unless the individual has a power of attorney or is otherwise authorized to receive the information by law. Extends the statute of limitations to allow a refund of state and local income tax with regard to veterans' disability severance payments that were determined to qualify for a refund of federal income tax under the Combat-Injured Veterans Tax Fairness Act of 2016. Revises the penalty provisions related to payments made to the department by a payment instrument on which the department is unable to obtain payment. Expands the functions of the taxpayer rights advocate office within the department. Repeals the state revenue pilot program fund. Provides that any money in the state revenue pilot program fund before its repeal is transferred to the motor carrier regulation fund. Makes conforming changes."
jurisdiction: "us/states/in"
legislature: "Indiana General Assembly"
session: "2020"
identifier: "SB 408"
citation: "Indiana SB 408 (2020)"
classification: ["bill"]
subjects: ["INCOME TAXES", "Adjusted Gross Income Taxes", "INCOME TAXES", "Credits", "INCOME TAXES", "Deductions", "INCOME TAXES", "Gross Income Taxes", "RETAIL MERCHANTS", "SALES AND USE TAXES", "GASOLINE AND GASOHOL; FUEL TAXES", "REVENUE", "DEPARTMENT OF"]
status: "enacted"
primary_sponsors: ["Ryan Mishler", "Timothy Brown", "Travis Holdman"]
version_count: 6
action_count: 39
vote_count: 2
first_action: "2020-01-14"
last_action: "2020-03-21"
source: "openstates"
source_identifier: "ocd-bill/ff738f67-ed26-4467-a689-04181cce1f14"
source_url: "http://iga.in.gov/legislative/2020/bills/senate/408"
source_hash: "694972b9e9fa839c43def0d846126b0e9d06ef51640b7caf98fe366ef1bcd128"
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 408 (2020) — Various tax matters.

Removes references to an out-of-state merchant's collection of the state use tax. (Under current law, an out-of-state merchant is required to collect the state gross retail tax (not the use tax) on retail transactions made in Indiana if certain threshold conditions are met.) Makes clarifying and technical changes to the definitions of "bundled transaction", "unitary transaction", and "gross retail income" in the sales tax statute, and "adjusted gross receipts" in the sports wagering statute. Removes outdated references to the gross income tax and adjusted gross income tax. Makes a technical correction in the gasoline use tax statute. Changes the definition of "Internal Revenue Code" in the adjusted gross income tax law to mean the Internal Revenue Code of 1986 as amended and in effect on January 1, 2020. Clarifies the allowable state income tax deductions and credits for a married individual filing a separate return. Requires a payor of prize money to an initial recipient in connection with a racing event at a qualified motorsports facility to withhold adjusted gross income tax from the payment of the prize money. Provides that a taxpayer is entitled to claim a historic rehabilitation tax credit granted for a year other than the year in which the preservation or rehabilitation of the historic property was performed and certification provided, notwithstanding the expiration of the historic rehabilitation tax credit chapter on January 1, 2019, and the cap on the amount of credits allowed in a state fiscal year beginning after June 30, 2016. Defines "loans arising in factoring" under the financial institutions tax statute. Specifies the duties of the motor carrier service division of the department of state revenue (department). Removes obsolete provisions related to transporting gasoline or special fuel. Eliminates a redundant penalty provision for failure to file a quarterly motor carrier fuel tax report (this penalty is currently assessed and calculated under the penalty provisions of the International Fuel Tax Agreement as set forth in another section of the Indiana Code). Authorizes the department to require a taxpayer to execute a power of attorney for representation of the taxpayer on a form prescribed by the department. Requires each county to periodically submit certain data to the GIS officer. Allows a taxpayer to request a secondary review of adjustments to tax attributes in certain circumstances. Makes clarifying changes to the statute of limitations for tax assessments and tax refunds. Extends the statute of limitations for assessments for certain partners and partnerships. Allows for certain disclosures of a taxpayer's information concerning returns and remittances for a listed tax in connection with the department's online tax system to an individual without a power of attorney. Provides that after a date determined by the department, not later than September 1, 2023, the department may not make disclosures of a taxpayer's information concerning returns and remittances for a listed tax to an individual unless the individual has a power of attorney or is otherwise authorized to receive the information by law. Extends the statute of limitations to allow a refund of state and local income tax with regard to veterans' disability severance payments that were determined to qualify for a refund of federal income tax under the Combat-Injured Veterans Tax Fairness Act of 2016. Revises the penalty provisions related to payments made to the department by a payment instrument on which the department is unable to obtain payment. Expands the functions of the taxpayer rights advocate office within the department. Repeals the state revenue pilot program fund. Provides that any money in the state revenue pilot program fund before its repeal is transferred to the motor carrier regulation fund. Makes conforming changes.

## Version chain

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

1. **Engrossed Senate Bill (H)** (committee substitute) — [source](http://in-proxy.openstates.org/2020/bills/SB0408/versions/SB0408.03.ENGS)
2. **Engrossed Senate Bill (S)** (committee substitute) — [source](http://in-proxy.openstates.org/2020/bills/SB0408/versions/SB0408.05.ENGH)
3. **Enrolled Senate Bill (S)** (committee substitute) — [source](http://in-proxy.openstates.org/2020/bills/SB0408/versions/SB0408.06.ENRH)
4. **Introduced Senate Bill (S)** (committee substitute) — [source](http://in-proxy.openstates.org/2020/bills/SB0408/versions/SB0408.01.INTR)
5. **Senate Bill (H)** (committee substitute) — [source](http://in-proxy.openstates.org/2020/bills/SB0408/versions/SB0408.04.COMH)
6. **Senate Bill (S)** (committee substitute) — [source](http://in-proxy.openstates.org/2020/bills/SB0408/versions/SB0408.02.COMS)

## Votes

- SB 408 - Holdman - 3rd Reading — **49–0** (pass) · upper
- SB 408 - Brown, T. - 3rd Reading — **91–2** (pass) · lower

## Sponsors

- Ryan Mishler — primary (person)
- Timothy Brown — primary (person)
- Travis Holdman — primary (person)
- Dennis Kruse — coauthor (person)
- Eddie Melton — coauthor (person)
- Gregory Porter — cosponsor (person)
- Lonnie Randolph — coauthor (person)

## Timeline

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

- **2020-01-14** Authored by Senator Holdman
- **2020-01-14** First reading: referred to Committee on Tax and Fiscal Policy `reading-1, referral-committee`
- **2020-01-30** Committee report: amend do pass, adopted `committee-passage`
- **2020-02-03** Amendment #1 (Ford J.D.) prevailed; voice vote `amendment-passage, amendment-failure`
- **2020-02-03** Amendment #3 (Holdman) prevailed; voice vote `amendment-passage, amendment-failure`
- **2020-02-03** Second reading: amended, ordered engrossed `reading-2`
- **2020-02-03** Senator Mishler added as second author
- **2020-02-03** Senator Randolph added as coauthor
- **2020-02-04** Third reading: passed; Roll Call 185: yeas 49, nays 0 `reading-3, passage`
- **2020-02-04** House sponsor: Representative Brown T
- **2020-02-04** Senator Kruse added as coauthor
- **2020-02-05** Referred to the House
- **2020-02-10** First reading: referred to Committee on Ways and Means `reading-1, referral-committee`
- **2020-02-27** Committee report: amend do pass, adopted `committee-passage`
- **2020-03-02** Representative Porter added as cosponsor
- **2020-03-02** Amendment #1 (Hamilton) failed; Roll Call 253: yeas 31, nays 61 `amendment-failure`
- **2020-03-02** Amendment #2 (Harris) prevailed; Roll Call 254: yeas 92, nays 0 `amendment-passage, amendment-failure`
- **2020-03-02** Amendment #4 (Porter) failed; Roll Call 255: yeas 29, nays 61 `amendment-failure`
- **2020-03-02** Amendment #5 (Porter) failed; Roll Call 256: yeas 30, nays 62 `amendment-failure`
- **2020-03-02** Amendment #8 (Porter) failed; Roll Call 257: yeas 29, nays 62 `amendment-failure`
- **2020-03-02** Second reading: amended, ordered engrossed `reading-2`
- **2020-03-03** Third reading: passed; Roll Call 296: yeas 91, nays 2 `reading-3, passage`
- **2020-03-04** Returned to the Senate with amendments `amendment-failure`
- **2020-03-05** Senator Melton added as coauthor
- **2020-03-09** Motion to dissent filed
- **2020-03-09** Senate dissented from House amendments `amendment-failure`
- **2020-03-09** Senate conferees appointed: Holdman and Melton
- **2020-03-09** Senate advisors appointed: Mishler and Taylor G
- **2020-03-09** House conferees appointed: Brown T and Porter
- **2020-03-09** House advisors appointed: Cherry, Negele, Ziemke, DeLaney, Hamilton, Klinker and Pryor
- **2020-03-10** CCR # 1 filed in the Senate
- **2020-03-11** CCR # 1 filed in the House
- **2020-03-11** Rules Suspended. Conference Committee Report 1: adopted by the Senate; Roll Call 377: yeas 47, nays 0
- **2020-03-11** Rules Suspended. Conference Committee Report 1: adopted by the House; Roll Call 376: yeas 83, nays 0
- **2020-03-12** Signed by the President Pro Tempore
- **2020-03-16** Signed by the Speaker
- **2020-03-18** Signed by the President of the Senate
- **2020-03-21** Signed by the Governor `executive-signature`
- **2020-03-21** Public Law 146

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/ff738f67-ed26-4467-a689-04181cce1f14`. Confidence: reported (aggregated from official Indiana legislature records).