Indiana · 2026 Regular Session · Bill
HB 1149: Pre-kindergarten care SGO tax credit.
In committee Official data
- Introduced
- In committee
- Passed one chamber
- Passed both chambers
- Enacted
Last official action: ·Record last updated:
Plain-language summary
HB 1149 is a bill introduced in the Indiana House on January 5, 2026. According to its official title, it concerns: Pre-kindergarten care SGO tax credit. Primary sponsor: Dave Heine (Republican). It lists 3 additional sponsors. Most recent recorded action (January 12, 2026): Representative Smaltz 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.
Establishes an early childhood scholarship tax credit for contributions made to a scholarship granting organization that conducts a program to provide scholarships for children who attend a qualified early child care provider. Provides that the amount of the credit is equal to 50% of the amount of the contribution. Limits the total amount of tax credits awarded in a state fiscal year to not more than $100,000,000. Requires the department of education (department) to certify early childhood scholarship granting organizations that meet certain criteria. Requires qualified early childhood scholarship granting organizations to enter into an agreement with the department. Specifies conditions that must be included in the agreement. Provides that a school corporation that operates an early childhood education program may not limit consideration for participation in the program solely to those residing within the school district.
Sponsors
Sponsors by party (alphabetical): Republican 4
| Name | Role | Party | Chamber | District |
|---|---|---|---|---|
| Dave Heine | Primary sponsor | Republican | House | 85 |
| Julie McGuire | Co-sponsor | Republican | House | 93 |
| Tim O'Brien | Co-sponsor | Republican | House | 78 |
| 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 Smaltz added as coauthor
- Representative Heaton removed as coauthor
- Authored by Representative Heine
- First reading: referred to Committee on Ways and Means
- Coauthored by Representatives McGuire, O'Brien, Heaton