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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SB161 • 2026

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

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

Education Taxes
Passed Legislature

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

Sponsor
Senator Jeff Raatz
Last action
2026-02-12
Official status
Senate Bill (H)
Effective date
Not listed

Plain English Breakdown

The official source material does not provide details on the exact data sets required from eligible workforce training programs or funding availability through the tax credit scholarship program.

What This Bill Does

  • Requires the Indiana Department of Education to join a federal tax credit scholarship program for elementary and secondary education.
  • Updates current law about school scholarship tax credits to match changes made in the federal One Big Beautiful Bill Act of 2025.
  • Establishes processes for identifying eligible workforce training programs.
  • Sets up an application process for institutions and programs to be recognized as eligible workforce training programs.
  • Requires eligible workforce training programs to provide specific datasets to the state.

Who It Names or Affects

  • The Indiana Department of Education
  • Schools participating in the tax credit scholarship program
  • Workforce development institutions and programs

Terms To Know

Tax Credit Scholarship Program
A federal program that allows individuals to get tax credits for donating money to a scholarship fund.
Eligible Workforce Training Programs
Training programs approved by the state and recognized as meeting certain standards for workforce development.

Limits and Unknowns

  • The bill does not specify how much funding will be available through the tax credit scholarship program.
  • It is unclear what specific datasets eligible workforce training programs must provide to the department of workforce development.

Amendments

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

SB0161.04.ENGS.AMH05

Committee Engrossed Senate Bill (H) • Representative Robert Behning

Filed

Plain English: The amendment adds a requirement for individuals to provide information about their state income taxes when filing state tax returns in Indiana.

  • Adds new language requiring taxpayers to report details of their state income tax payments on their state tax return forms.
  • The exact nature and extent of the additional reporting requirements are not specified, making it unclear what specific information will be needed from taxpayers.
SB0161.01.INTR.AMS04

Committee Introduced Senate Bill (S) • Senator Jeff Raatz

Filed

Plain English: The amendment does not provide specific changes to the bill and only states 'Education matters.'

  • The official text of the amendment is too vague to describe any concrete changes. It simply states 'Education matters,' without providing details on how it would amend the Indiana Code concerning education.
SB0161.01.INTR.AMS03

Committee Introduced Senate Bill (S) • Senator Fady Qaddoura

Filed

Plain English: The amendment proposes to add a new section to the Indiana Code that would establish a scholarship tax credit program.

  • Adds a new section to the Indiana Code to create a scholarship tax credit program.
  • The official text does not provide details about how the scholarship tax credit program will work, such as eligibility requirements or the amount of the tax credit.
SB0161.03.COMS.AMS001

Filed Senate Bill (S) • Senator Jeff Raatz

Passed

Plain English: This amendment changes the Indiana Code to require schools to provide information about mental health resources to students and parents.

  • Schools must give out information on mental health services available for students.
  • The official text does not specify what kind of information or how it should be provided, which leaves some details unclear.

Bill History

  1. 2026-02-12 House

    Committee report: amend do pass, adopted

  2. 2026-02-12 House

    Representative Davis added as cosponsor

  3. 2026-02-12 House

    Recommitted to Committee on Ways and Means pursuant to House Rule 126.3

  4. 2026-01-28 House

    First reading: referred to Committee on Education

  5. 2026-01-27 Senate

    Referred to the House

  6. 2026-01-26 Senate

    Third reading: passed; Roll Call 74: yeas 42, nays 2

  7. 2026-01-26 Senate

    House sponsor: Representative Behning

  8. 2026-01-26 Senate

    Cosponsor: Representative McGuire

  9. 2026-01-22 Senate

    Second reading: amended, ordered engrossed

  10. 2026-01-22 Senate

    Amendment #1 (Raatz) prevailed; voice vote

  11. 2026-01-20 Senate

    Committee report: do pass, adopted

  12. 2026-01-15 Senate

    Committee report: amend do pass adopted; reassigned to Committee on Tax and Fiscal Policy

  13. 2026-01-12 Senate

    Senator Garten added as third author

  14. 2026-01-05 Senate

    Authored by Senators Raatz, Rogers

  15. 2026-01-05 Senate

    First reading: referred to Committee on Education and Career Development

Official Summary Text

A BILL FOR AN ACT to amend the Indiana Code concerning education.
Education matters.

Current Bill Text

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

Education matters.

Requires the Indiana department of education to elect to participate as a covered state in the federal tax credit scholarship program for elementary and secondary education under Section 25F of the Internal Revenue Code (enacted in Public Law 119-21, commonly known as the One Big Beautiful Bill Act of 2025). Makes conforming changes to the school scholarship tax credit in current law. Requires the governor and the department of workforce development, in consultation with the commission for higher education, to: (1) establish a process to identify eligible workforce training programs; (2) establish a process for institutions and programs to apply for recognition as an eligible workforce training program; (3) coordinate certain workforce training matters; and (4) require eligible workforce training programs to provide certain datasets to the department. Provides that the department of workforce development must maintain alignment with federal rules governing workforce Pell grants.