2025 Regular SessionIndiana Legislature

SB0290: Local taxes in certain municipalities.

Legislative Summary

Local taxes in certain municipalities. Requires the department of local government finance to increase the maximum permissible property tax levy for certain qualifying municipalities for property taxes first due and payable in 2025 to include all debt service levies of the qualifying municipality for property taxes first due and payable in 2025. Specifies that the adjustment is a one time and permanent increase. Changes the local income tax trust account threshold percentage of a county that contains a qualifying municipality, which is used for purposes of determining whether the county shall receive a supplemental distribution. Modifies the certified share allocation determination for a qualifying municipality. Prohibits the use of funds from the state general fund to make up certain local income tax related shortfalls.

Demographic Impact

Overall analysis of equity impact

60% Bias
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Bill History

1/13/2025
Authored by Senators Walker K and Holdman
Senate
1/13/2025
First reading: referred to Committee on Tax and Fiscal Policy
Senate
2/11/2025
Committee report: amend do pass, adopted
Senate
2/11/2025
Senator Randolph added as coauthor
Senate
2/13/2025
Second reading: ordered engrossed
Senate
2/17/2025
Third reading: passed; Roll Call 141: yeas 47, nays 0
Senate
2/17/2025
House sponsor: Representative Thompson
Senate
2/17/2025
Cosponsor: Representative Snow
Senate
2/18/2025
Referred to the House
Senate
3/3/2025
First reading: referred to Committee on Ways and Means
House of Representatives

Amendments

Senate Tax and Fiscal Policy Amendment #9

Senate Tax and Fiscal Policy Amendment #9

2/11/2025Not Adopted

Senate Tax and Fiscal Policy Amendment #6

Senate Tax and Fiscal Policy Amendment #6

2/11/2025Not Adopted

Senate Tax and Fiscal Policy Amendment #1

Senate Tax and Fiscal Policy Amendment #1

2/11/2025Not Adopted

Roll Call Votes

Senate - Third reading
2/17/2025
47
Yea
0
Nay
1
Not Voting
2
Absent
Result: PASSED

Status Information

Current Status
Engrossed(2/18/2025)
Chamber
House of Representatives
Committee
Ways and Means(House of Representatives)

Documents

Comm Sub
Bill Text2/11/2025200.8 KB
Introduced
Bill Text1/10/2025144.0 KB
Fiscal Note
Fiscal Note2/17/202584.1 KB
Fiscal Note
Fiscal Note2/13/202584.2 KB
Misc
Misc2/11/202523.1 KB
Misc
Misc2/11/202562.1 KB
Fiscal Note
Fiscal Note2/11/202584.3 KB
Fiscal Note
Fiscal Note1/10/202580.8 KB