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SB184 • 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.

Energy Taxes
Passed Legislature

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

Sponsor
Senator Michael Young
Last action
2026-01-05
Official status
Introduced Senate Bill (S)
Effective date
Not listed

Plain English Breakdown

The official source material does not provide specific details about the amount of tax reduction or the impact on utility companies and their customers beyond the four-year phase-down period.

Reducing Sales Tax on Utility Services

This bill phases down the state sales tax rate for certain utility services over four years.

What This Bill Does

  • Phases down in equal reductions over four years the state gross retail tax rate imposed on the sale of electrical energy, natural or artificial gas, water, steam, and steam heating service to a person for domestic consumption.

Who It Names or Affects

  • People who buy electricity, gas, water, steam, or steam heating for home use.
  • Utility companies that sell these services.

Terms To Know

Domestic consumption
Using utility services in a home rather than for business purposes.
Phase down
Gradually reducing something over time, step by step.

Limits and Unknowns

  • The bill does not specify the exact amount of tax reduction.
  • It is unclear how this change will affect utility companies and their customers beyond the four-year period.

Bill History

  1. 2026-01-05 Senate

    Authored by Senator Young M

  2. 2026-01-05 Senate

    First reading: referred to Committee on Utilities

Official Summary Text

A BILL FOR AN ACT to amend the Indiana Code concerning taxation.
Sales tax on utility service.

Current Bill Text

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

Sales tax on utility service.

Phases down in equal reductions over four years the state gross retail tax rate imposed on the sale of the following utility services to a person for domestic consumption: (1) Electrical energy. (2) Natural or artificial gas. (3) Water. (4) Steam. (5) Steam heating service.