SB 453

  • Indiana Senate Bill
  • 2025 Regular Session
  • Introduced in Senate
  • Passed Senate Feb 20, 2025
  • Passed House Apr 08, 2025
  • Signed by Governor May 06, 2025

Various tax matters.

Abstract

Amends estimated quarterly tax payment provisions. Restructures tax collection requirements for kerosene to eliminate specialized tax filing. Streamlines the filing requirements for gasoline use tax to eliminate multiple filing requirements. Specifies the liability and remittance requirements for the gross retail tax, gasoline use tax, and other listed taxes in certain circumstances. Amends provisions that apply to passenger and household goods carriers. Amends the college savings tax credit. Replaces the term "college choice 529 education savings plan" with "Indiana529 plan". Makes a clarifying change to the closed system cartridge tax. Extends the renewal period from one year to two years for businesses licensed to collect the electronic cigarettes tax, closed systems cartridge tax, and other tobacco products tax. Specifies that the fiscal officer of an entity that has adopted an innkeeper's tax, a food and beverage tax, or an admissions tax must enter into an agreement with the department of state revenue (department) before the department provides certain information to the fiscal officer as required under current law. Specifies when certain tax information may be disclosed by the department. Provides for the transfer of certain funds from the bureau of motor vehicles commission fund to the motor carrier regulation fund. Provides that a person who commits a violation involving a consumer transaction entailing the transportation of passengers or household goods commits a deceptive act that is actionable by the attorney general and is subject to certain remedies and penalties. Specifies remittance procedures for the gasoline use tax. Specifies recapture procedures for certain reduced estimated tax payments. Makes corresponding changes.

Bill Sponsors (7)

Votes


Actions


May 06, 2025

Office of the Governor

Signed by the Governor

Senate

Public Law 205

Apr 29, 2025

Senate

Signed by the President of the Senate

Apr 25, 2025

House

Signed by the Speaker

Apr 24, 2025

Senate

Rules Suspended. Conference Committee Report 1: adopted by the Senate; Roll Call 510: yeas 50, nays 0

Senate

Signed by the President Pro Tempore

House

Rules Suspended. Conference Committee Report 1: adopted by the House; Roll Call 551: yeas 89, nays 0

Apr 23, 2025

House

CCR # 1 filed in the House

Senate

CCR # 1 filed in the Senate

Apr 14, 2025

House

House conferees appointed: Snow and Porter

House

House advisors appointed: Jordan, Thompson, Lopez, Harris and Klinker

Senate

Senate advisors appointed: Randolph Lonnie M and Baldwin

Senate

Senate conferees appointed: Holdman and Qaddoura

Apr 10, 2025

Senate

Senate dissented from House amendments

Senate

Motion to dissent filed

Apr 09, 2025

House

Returned to the Senate with amendments

Apr 08, 2025

House

Third reading: passed; Roll Call 404: yeas 93, nays 1

Apr 07, 2025

House

Amendment #3 (DeLaney) motion withdrawn

House

Second reading: amended, ordered engrossed

House

Amendment #4 (Snow) prevailed; voice vote

House

Amendment #1 (Hatcher) failed; Roll Call 386: yeas 27, nays 64

House

Amendment #6 (Snow) prevailed; voice vote

Apr 03, 2025

House

Committee report: amend do pass, adopted

Mar 13, 2025

House

Representative Porter added as cosponsor

Mar 03, 2025

House

First reading: referred to Committee on Ways and Means

  • Reading-1
  • Referral-Committee
Ways and Means

Feb 21, 2025

Senate

Referred to the House

Feb 20, 2025

Senate

Cosponsors: Representatives Jordan and Thompson

Senate

House sponsor: Representative Snow

Senate

Third reading: passed; Roll Call 197: yeas 49, nays 0

Feb 17, 2025

Senate

Senator Randolph added as coauthor

Feb 13, 2025

Senate

Amendment #1 (Qaddoura) failed; Roll Call 122: yeas 9, nays 37

Senate

Second reading: ordered engrossed

Feb 11, 2025

Senate

Committee report: amend do pass, adopted

Jan 21, 2025

Senate

Senator Baldwin added as second author

Jan 13, 2025

Senate

Authored by Senator Holdman

Senate

First reading: referred to Committee on Tax and Fiscal Policy

  • Reading-1
  • Referral-Committee
Tax and Fiscal Policy

Bill Text

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

Related Documents

Document Format
Fiscal Note: SB0453.05.ENRH.FN001 PDF

Sources

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