SB 453 IN

0likes☆Favorite🔕SubscribeShare

Became Law

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.

• Travis Holdman Republican · author
• Scott Baldwin Republican · author
• Craig Snow Republican · sponsor

1. Jan 13, 2025 First reading: referred to Committee on Tax and Fiscal Policy · upper
2. Jan 13, 2025 Authored by Senator Holdman · upper
3. Jan 21, 2025 Senator Baldwin added as second author · upper
4. Feb 11, 2025 Committee report: amend do pass, adopted · upper
5. Feb 13, 2025 Second reading: ordered engrossed · upper
6. Feb 13, 2025 Amendment #1 (Qaddoura) failed; Roll Call 122: yeas 9, nays 37 · upper
7. Feb 17, 2025 Senator Randolph added as coauthor · upper
8. Feb 20, 2025 Cosponsors: Representatives Jordan and Thompson · upper
9. Feb 20, 2025 Third reading: passed; Roll Call 197: yeas 49, nays 0 · upper
10. Feb 20, 2025 House sponsor: Representative Snow · upper
11. Feb 21, 2025 Referred to the House · upper
12. Mar 3, 2025 First reading: referred to Committee on Ways and Means · lower
13. Mar 13, 2025 Representative Porter added as cosponsor · lower
14. Apr 3, 2025 Committee report: amend do pass, adopted · lower
15. Apr 7, 2025 Second reading: amended, ordered engrossed · lower
16. Apr 7, 2025 Amendment #4 (Snow) prevailed; voice vote · lower
17. Apr 7, 2025 Amendment #1 (Hatcher) failed; Roll Call 386: yeas 27, nays 64 · lower
18. Apr 7, 2025 Amendment #6 (Snow) prevailed; voice vote · lower
19. Apr 7, 2025 Amendment #3 (DeLaney) motion withdrawn · lower
20. Apr 8, 2025 Third reading: passed; Roll Call 404: yeas 93, nays 1 · lower
21. Apr 9, 2025 Returned to the Senate with amendments · lower
22. Apr 10, 2025 Motion to dissent filed · upper
23. Apr 10, 2025 Senate dissented from House amendments · upper
24. Apr 14, 2025 House conferees appointed: Snow and Porter · lower
25. Apr 14, 2025 Senate conferees appointed: Holdman and Qaddoura · upper
26. Apr 14, 2025 Senate advisors appointed: Randolph Lonnie M and Baldwin · upper
27. Apr 14, 2025 House advisors appointed: Jordan, Thompson, Lopez, Harris and Klinker · lower
28. Apr 23, 2025 CCR # 1 filed in the Senate · upper
29. Apr 23, 2025 CCR # 1 filed in the House · lower
30. May 6, 2025 Public Law 205 · upper
31. Apr 25, 2025 Signed by the Speaker · lower
32. May 6, 2025 Signed by the Governor · executive
33. Apr 24, 2025 Rules Suspended. Conference Committee Report 1: adopted by the Senate; Roll Call 510: yeas 50, nays 0 · upper
34. Apr 29, 2025 Signed by the President of the Senate · upper
35. Apr 24, 2025 Rules Suspended. Conference Committee Report 1: adopted by the House; Roll Call 551: yeas 89, nays 0 · lower
36. Apr 24, 2025 Signed by the President Pro Tempore · upper