2025 Regular SessionIndiana Legislature

SB0292: Short line railroad tax credit.

Legislative Summary

Short line railroad tax credit. Allows a taxpayer to claim a credit against state income tax liability for certain qualified railroad expenditures and qualified new rail infrastructure expenditures. Specifies the amount of the credit. Limits the total amount of credits that may be allowed in a state fiscal year to: (1) $10,000 for qualified railroad expenditures; and (2) $10,000 for qualified new rail infrastructure expenditures.

Demographic Impact

Overall analysis of equity impact

60% Positive
Medium ConfidenceView detailed demographic breakdown ↓

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Bill History

1/13/2025
Authored by Senators Doriot, Holdman, Crider
Senate
1/13/2025
First reading: referred to Committee on Homeland Security and Transportation
Senate
1/21/2025
Committee report: amend do pass adopted; reassigned to Committee on Tax and Fiscal Policy
Senate
1/21/2025
Senator Charbonneau added as coauthor
Senate
1/23/2025
Senators Byrne and Tomes added as coauthors
Senate
1/23/2025
Senator Rogers added as coauthor
Senate
2/4/2025
Committee report: amend do pass, adopted
Senate
2/6/2025
Second reading: ordered engrossed
Senate
2/6/2025
Senators Maxwell and Alting added as coauthors
Senate
2/6/2025
Senator Randolph added as coauthor
Senate
2/10/2025
Third reading: passed; Roll Call 88: yeas 46, nays 3
Senate
2/10/2025
House sponsor: Representative Heine
Senate
2/10/2025
Cosponsors: Representatives Miller D and King
Senate
2/10/2025
Senator Leising added as coauthor
Senate
2/11/2025
Referred to the House
Senate
3/3/2025
First reading: referred to Committee on Ways and Means
House of Representatives
3/13/2025
Representative Zimmerman added as cosponsor
House of Representatives

Amendments

Senate Tax and Fiscal Policy Amendment #2

Senate Tax and Fiscal Policy Amendment #2

2/4/2025Not Adopted

Senate Tax and Fiscal Policy Amendment #2

Senate Tax and Fiscal Policy Amendment #2

2/4/2025Not Adopted

Roll Call Votes

Senate - Third reading
2/10/2025
46
Yea
3
Nay
0
Not Voting
1
Absent
Result: PASSED

Status Information

Current Status
Engrossed(2/11/2025)
Chamber
House of Representatives
Committee
Ways and Means(House of Representatives)

Documents

Comm Sub
Bill Text2/4/2025159.1 KB
Comm Sub
Bill Text1/21/2025144.1 KB
Introduced
Bill Text1/10/2025125.9 KB
Fiscal Note
Fiscal Note2/10/202562.5 KB
Fiscal Note
Fiscal Note2/6/202562.5 KB
Misc
Misc2/4/202522.7 KB
Misc
Misc2/4/202552.1 KB
Fiscal Note
Fiscal Note2/4/202562.5 KB
Misc
Misc1/21/202541.9 KB
Misc
Misc1/21/202522.4 KB
Fiscal Note
Fiscal Note1/21/202563.6 KB
Fiscal Note
Fiscal Note1/10/202563.3 KB