SB 147

  • Indiana Senate Bill
  • 2024 Regular Session
  • Introduced in Senate
  • Passed Senate Feb 05, 2024
  • House
  • Governor

Child care property tax exemption and evaluation.

Abstract

Amends the property tax exemption for property used by a for-profit provider of early childhood education, including by requiring the provider to offer age appropriate curriculum and by excluding from the exemption tangible property that has been granted a homestead standard deduction. Provides a partial property tax exemption for an employer that provides child care on the employer's property for the employer's employees, and for the employees of another business if the employer and the other business enter into an agreement that outlines the terms under which the child care is to be provided. Specifies the conditions that must be met to obtain the partial property tax exemption. Requires the office of the secretary of family and social services, in consultation with the early learning advisory committee, to: (1) evaluate and make recommendations; and (2) submit a report; regarding child care.

Bill Sponsors (15)

Votes


Actions


Feb 12, 2024

House

First reading: referred to Committee on Ways and Means

  • Reading-1
  • Referral-Committee
ways and means

Feb 06, 2024

Senate

Referred to the House

Feb 05, 2024

Senate

Third reading: passed; Roll Call 102: yeas 39, nays 9

Senate

Cosponsors: Representatives Goodrich and Snow

Senate

House sponsor: Representative Thompson

Senate

Senators Baldwin, Buchanan, Gaskill, Mishler added as coauthors

Feb 01, 2024

Senate

Amendment #3 (Qaddoura) failed; Roll Call 76: yeas 9, nays 40

Senate

Amendment #2 (Qaddoura) failed; Roll Call 75: yeas 9, nays 40

Senate

Amendment #1 (Rogers) prevailed; voice vote

Senate

Amendment #4 (Qaddoura) failed; Roll Call 77: yeas 10, nays 39

Senate

Amendment #5 (Hunley) failed; Roll Call 78: yeas 10, nays 39

Senate

Second reading: amended, ordered engrossed

Jan 30, 2024

Senate

Committee report: amend do pass, adopted

Senate

Senator Doriot added as coauthor

Jan 25, 2024

Senate

Senators Niemeyer, Walker G, Walker K added as coauthors

Senate

Senator Randolph added as coauthor

Jan 09, 2024

Senate

Senator Charbonneau added as third author

Jan 08, 2024

Senate

First reading: referred to Committee on Tax and Fiscal Policy

  • Reading-1
  • Referral-Committee
tax and fiscal policy

Senate

Authored by Senators Rogers and Holdman

Bill Text

Bill Text Versions Format
Engrossed Senate Bill (H) PDF
Senate Bill (S) PDF
Introduced Senate Bill (S) PDF

Related Documents

Document Format
Fiscal Note: SB0147.03.ENGS.FN002 PDF
Fiscal Note: SB0147.03.ENGS.FN001 PDF

Sources

Data on Open States is updated periodically throughout the day from the official website of the Indiana General Assembly.

If you notice any inconsistencies with these official sources, feel free to file an issue.