Indiana 2026 Regular Session

Indiana Senate Bill SB0142

Introduced
1/5/26  
Refer
1/5/26  
Report Pass
1/20/26  
Engrossed
1/27/26  

Caption

A BILL FOR AN ACT to amend the Indiana Code concerning taxation.

Summary

SB0142 is a tax-related bill that proposes amendments to the Indiana Code concerning taxation. Based on the available bill metadata, the measure appears to be a general tax code update rather than a narrowly targeted policy change, but the full statutory text is not available in the provided record. As a result, the specific taxes, credits, exemptions, rates, or administrative provisions affected cannot be identified from the text supplied here. The bill advanced through the Senate and received unanimous support on third reading, indicating broad agreement among senators. It was also assigned to the Senate Ways and Means Committee, which is consistent with legislation affecting state revenue, tax administration, or fiscal policy. No committee transcript was provided, so there is no recorded debate or amendment discussion available in this dataset. In terms of legal impact, SB0142 would amend provisions within Indiana’s tax code and could affect taxpayers, tax administrators, or state revenue processes depending on the sections ultimately revised. Because the actual bill language is unavailable, the precise statutes impacted and the practical consequences for individuals, businesses, or local governments cannot be determined from the supplied materials. The general sentiment around the bill appears positive and noncontroversial, as reflected by the 44-0 Senate vote. The absence of recorded opposition suggests the measure was either technical, routine, or broadly acceptable to lawmakers. No specific points of contention can be identified from the available record, since there are no transcripts or documented objections to analyze.

Impact

SB0142 would amend Indiana tax law and could alter statutory provisions governing taxation, tax administration, or related revenue procedures. Without the bill text, the exact code sections, affected taxpayers, and fiscal effects cannot be determined, but the measure is clearly intended to modify the Indiana Code in the tax area.

Sentiment

The available voting history shows strong bipartisan or unanimous support, with the Senate passing the bill 44-0 on third reading. That vote pattern suggests the bill was viewed as routine or broadly acceptable, and there is no transcript evidence of significant debate or opposition in the materials provided.

Contention

No specific contention is documented in the provided record. The only visible indicators are the committee referral to Ways and Means and the unanimous Senate vote, both of which suggest little to no controversy. Because the bill text and committee discussion are unavailable, any substantive disagreements over tax policy, fiscal impact, or administrative burden cannot be identified from this dataset.

Companion Bills

No companion bills found.

Previously Filed As

IN HB1283

U.S.S. Indianapolis CA-35 Day.

IN SB0347

Indiana economic development corporation.

IN HB1337

Time observance in Indiana.

IN HB1095

Indiana crime guns task force.

IN HB1269

Indiana economic development corporation.

IN SB0277

Indiana grown produce for students program.

IN HB1280

Taxation of military income.

IN SB0288

Taxation of fuel.

IN HB1271

Indiana welcome signs.

IN HB1219

Taxation of grain processing equipment.

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