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

Taxes

Passed Legislature

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

Sponsor: Senator Scott Alexander
Last action: 2026-01-28
Official status: Senate Bill (H)
Effective date: Not listed

Plain English Breakdown

Checked against official source text during the last sync.

Delaware County Tax Administration Consolidation

This bill allows Delaware County to combine different groups responsible for managing innkeeper's and food and beverage taxes into one group.

What This Bill Does

Allows the Delaware County executive to create an ordinance that combines the duties of multiple entities dealing with innkeeper's tax and food and beverage tax into a single entity.
Specifies that when such an ordinance is made, existing groups handling these taxes will end on the day the new ordinance starts.
States that once this consolidation happens, it cannot be undone by making another ordinance to bring back the old groups.

Who It Names or Affects

Delaware County executive
Entities currently managing innkeeper's tax and food and beverage tax in Delaware County

Terms To Know

ordinance: A rule or law made by a local government, like a city or county.
consolidation: The process of joining different groups or organizations into one larger group.

Limits and Unknowns

Does not specify what happens to the members of the former entities after consolidation.
Does not provide details on how transitional provisions will be handled.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

SB0142.01.INTR.AMS02

Committee Introduced Senate Bill (S) • Senator Travis Holdman

Filed

Plain English: The amendment changes when certain tax provisions in Indiana law will take effect.

Modifies the applicability of specific sections within SB142, which concerns taxation.

The official text does not provide details on which specific sections or what exact changes to applicability are being made, making it hard to explain further concrete impacts.

Bill History

2026-01-28 House
First reading: referred to Committee on Ways and Means
2026-01-27 Senate
Referred to the House
2026-01-26 Senate
Third reading: passed; Roll Call 71: yeas 44, nays 0
2026-01-26 Senate
House sponsor: Representative Prescott
2026-01-22 Senate
Second reading: ordered engrossed
2026-01-22 Senate
Senator Gaskill added as second author
2026-01-20 Senate
Committee report: amend do pass, adopted
2026-01-05 Senate
Authored by Senator Alexander
2026-01-05 Senate
First reading: referred to Committee on Tax and Fiscal Policy

Official Summary Text

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

Current Bill Text

Read the full stored bill text

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

Local hospitality boards.

Allows the Delaware County executive to adopt an ordinance to consolidate the functions of a board, bureau, commission, authority, or any other similar entity (former entity) authorized to administer funds received from the Delaware County: (1) innkeeper's tax; or (2) food and beverage tax; into a single, consolidated entity as designated in the consolidating ordinance. Specifies that if a consolidating ordinance is adopted, each former entity is abolished on the date the ordinance is adopted, the term of a member serving on each former entity ends on the date the ordinance is adopted, and a subsequent ordinance may not be adopted to restore a former entity and transfer the powers, duties, and responsibilities of innkeeper's tax and food and beverage tax administration back to the former entity. Sets forth transitional provisions that must be included in the ordinance.