SB 453: Various tax matters.

Official summary

Abstract published by the legislature (via Open States). Text as published by the legislature; reproduced verbatim.

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.

Sponsors

Sponsors by party (alphabetical): Democratic 2 · Republican 5

“Support” is shown only as formal sponsorship recorded by the legislature. Roll-call votes are available on the official bill page.

Recent official actions

1. May 6, 2025Signed by the Governor
2. May 6, 2025Public Law 205
3. April 29, 2025Signed by the President of the Senate
4. April 25, 2025Signed by the Speaker
5. April 24, 2025Signed by the President Pro Tempore
6. April 24, 2025Rules Suspended. Conference Committee Report 1: adopted by the House; Roll Call 551: yeas 89, nays 0
7. April 24, 2025Rules Suspended. Conference Committee Report 1: adopted by the Senate; Roll Call 510: yeas 50, nays 0
8. April 23, 2025CCR # 1 filed in the House
9. April 23, 2025CCR # 1 filed in the Senate
10. April 14, 2025House advisors appointed: Jordan, Thompson, Lopez, Harris and Klinker
11. April 14, 2025Senate advisors appointed: Randolph Lonnie M and Baldwin
12. April 14, 2025Senate conferees appointed: Holdman and Qaddoura

Showing 12 most recent of 36 actions. Full history