KLS Keeping Law Simple Legislation in plain English

Straight-ahead summaries built from the official bill text. We keep the source links front and center and leave the decision up to you.

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HB1425 • 2026

A BILL FOR AN ACT to amend the Indiana Code concerning taxation.

A BILL FOR AN ACT to amend the Indiana Code concerning taxation.

Children Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Representative Hunter Smith
Last action
2026-01-08
Official status
Introduced House Bill (H)
Effective date
Not listed

Plain English Breakdown

The official source does not provide specific details about the value of the tax credit or which nonprofits will be considered 'qualified'.

Tax Credit for Social Service Providers

This bill allows people who pay taxes to get a credit if they give money to certain nonprofits that offer specific social services.

What This Bill Does

  • Creates a tax credit for taxpayers who donate to specific nonprofits.
  • The nonprofits must provide case management, family support, parenting programs for fathers, or mutual support systems and information for mothers raising children.

Who It Names or Affects

  • People who pay Indiana state taxes
  • Nonprofit organizations that provide social services

Terms To Know

Tax Credit
A reduction in the amount of tax a person has to pay.

Limits and Unknowns

  • The bill does not specify how much the tax credit is worth.
  • It's unclear which nonprofits will be considered 'qualified'.

Bill History

  1. 2026-01-08 House

    Authored by Representative Smith H

  2. 2026-01-08 House

    Coauthored by Representatives Heaton, DeVon

  3. 2026-01-08 House

    First reading: referred to Committee on Ways and Means

Official Summary Text

A BILL FOR AN ACT to amend the Indiana Code concerning taxation.
Social service provider tax credit.

Current Bill Text

Read the full stored bill text 
A BILL FOR AN ACT to amend the Indiana Code concerning taxation.

Social service provider tax credit.

Allows a qualified taxpayer to claim a credit against the taxpayer's state tax liability for designated contributions to qualified nonprofit organizations that provide: (1) comprehensive case management services for at risk families; (2) family support services; (3) in-school programs, community based events, or online resources to assist fathers in learning and improving parenting skills; or (4) programs that provide mutual support systems among mothers in raising children or information for mothers to enhance child development.