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HB 1219 IN

Taxation of grain processing equipment.

IN · session 2025 · Assembly / House · bill

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Introduced Jan 8, 2025

Latest action (Jan 27, 2025) Representative Criswell added as coauthor

Summary

Provides an assessed value deduction for eligible grain processing equipment equal to 100% of the assessed value for assessment dates beginning in 2026. However, limits the deduction to 10 consecutive years in the case of an owner of the equipment who is a grain buyer or warehouse subject to licensing by the Indiana grain buyers and warehouse licensing agency. Provides a sales tax exemption for equipment used in storing, drying, moving, removing, and handling agriculturally cultivated grain crops.

Sponsor (1)

1 coauthor / cosponsor

Action history (3)

  1. Jan 8, 2025 First reading: referred to Committee on Ways and Means · lower
  2. Jan 8, 2025 Authored by Representative Culp · lower
  3. Jan 27, 2025 Representative Criswell added as coauthor · lower
Subjects
TAXES; Agriculture Taxes

Full text

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