HB 1106 IN

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Became Law

Provides a mine reclamation tax credit (credit), retroactive beginning January 1, 2023, for a taxpayer that enters into an agreement with the Indiana economic development corporation (corporation) for a qualified investment for development of property located on reclaimed coal mining land. Provides that the amount of a credit that a taxpayer receives in a taxable year may not exceed the lesser of: (1) the taxpayer's qualified investment multiplied by 30%; or (2) $5,000,000. Provides that the aggregate amount of tax credits allowed may not exceed $25,000,000 over the five year period that the credit is available. Provides for the assignment of the credit by a taxpayer to certain lessees. Provides that a taxpayer is not entitled to the credit if the corporation determines that the taxpayer has substantially reduced or ceased its operations in Indiana in order to relocate them within the mine reclamation site. Provides that the tax credit expires December 31, 2027.

• Shane Lindauer Republican · author
• Jon Ford · sponsor
• Mark Messmer · sponsor

1. Jan 10, 2023 Authored by Representative Lindauer · lower
2. Jan 10, 2023 First reading: referred to Committee on Ways and Means · lower
3. Jan 23, 2023 Representatives Heaton, Morrison, Borders added as coauthors · lower
4. Feb 9, 2023 Committee report: amend do pass, adopted · lower
5. Feb 13, 2023 Second reading: ordered engrossed · lower
6. Feb 14, 2023 Third reading: passed; Roll Call 117: yeas 94, nays 0 · lower
7. Feb 14, 2023 Senate sponsors: Senators Messmer and Ford Jon · lower
8. Feb 15, 2023 Referred to the Senate · lower
9. Feb 27, 2023 First reading: referred to Committee on Tax and Fiscal Policy · upper
10. Apr 4, 2023 Committee report: amend do pass, adopted · upper
11. Apr 6, 2023 Second reading: ordered engrossed · upper
12. Apr 10, 2023 Third reading: passed; Roll Call 339: yeas 49, nays 0 · upper
13. Apr 11, 2023 Returned to the House with amendments · upper
14. Apr 11, 2023 Motion to dissent filed · lower
15. Apr 11, 2023 House dissented from Senate amendments · lower
16. Apr 13, 2023 Senate conferees appointed: Messmer and Qaddoura · upper
17. Apr 13, 2023 Senate advisors appointed: Melton and Ford Jon · upper
18. Apr 14, 2023 House conferees appointed: Lindauer and Pryor · lower
19. Apr 14, 2023 House advisors appointed: Heaton, Borders and Pfaff · lower
20. Apr 26, 2023 CCR # 1 filed in the House · lower
21. Apr 26, 2023 CCR # 1 filed in the Senate · upper
22. Apr 26, 2023 Rules Suspended. Conference Committee Report 1: adopted by the House; Roll Call 518: yeas 94, nays 0 · lower
23. Apr 27, 2023 Rules Suspended. Conference Committee Report 1: adopted by the Senate; Roll Call 507: yeas 48, nays 1 · upper
24. Apr 28, 2023 Signed by the President of the Senate · upper
25. Apr 28, 2023 Signed by the President Pro Tempore · upper
26. May 1, 2023 Signed by the Speaker · lower
27. May 4, 2023 Signed by the Governor · executive
28. May 4, 2023 Public Law 214 · lower

The published texts of this bill as it moves through the legislature. Each links to the official document on the state legislature site. Data from OpenStates.

• Enrolled House Bill (H) · Apr 27, 2023 · PDF
• Introduced House Bill (H) · Jan 9, 2023 · PDF
• House Bill (H) · Feb 9, 2023 · PDF
• House Bill (S) · Apr 4, 2023 · PDF