Indiana · 2025 Regular Session · Bill
HB 1101: Tax deduction and credit for persons 65 or older.
In committee Official data
- Introduced
- In committee
- Passed one chamber
- Passed both chambers
- Enacted
Last official action: ·Record last updated:
Plain-language summary
HB 1101 is a bill introduced in the Indiana House on January 8, 2025. According to its official title, it concerns: Tax deduction and credit for persons 65 or older. Primary sponsor: David Abbott (Republican). It lists 2 additional sponsors. Most recent recorded action (January 27, 2025): Representative King added as coauthor.
Generated automatically from the official title, sponsor list, and status record only. It does not characterize the bill’s purpose or effects. How summaries are written
Official summary
Abstract published by the legislature (via Open States). Text as published by the legislature; reproduced verbatim.
Increases, for purposes of the deduction for persons 65 or older: (1) the adjusted gross income threshold for an individual from $30,000 to $40,000; (2) the combined adjusted gross income threshold for an individual filing a joint return with the individual's spouse from $40,000 to $50,000; (3) the combined adjusted gross income for an individual and all other individuals that are joint tenants or tenants in common from $40,000 to $50,000; and (4) the maximum assessed value of the property subject to the deduction from $240,000 to $350,000. Increases, for purposes of the over 65 circuit breaker credit: (1) the adjusted gross income threshold for an individual from $30,000 to $40,000; (2) the combined adjusted gross income threshold for an individual filing a joint return with the individual's spouse from $40,000 to $50,000; and (3) the maximum assessed value of the property subject to the credit from $240,000 to $350,000. Makes conforming changes.
Sponsors
Sponsors by party (alphabetical): Republican 3
| Name | Role | Party | Chamber | District |
|---|---|---|---|---|
| David Abbott | Primary sponsor | Republican | House | 18 |
| Joanna King | Co-sponsor | Republican | House | 49 |
| Ben Smaltz | Co-sponsor | Republican | House | 52 |
“Support” is shown only as formal sponsorship recorded by the legislature. Roll-call votes are available on the official bill page.
Recent official actions
- Representative King added as coauthor
- First reading: referred to Committee on Ways and Means
- Authored by Representative Abbott
- Coauthored by Representative Smaltz