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SB242 • 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.

Taxes
Passed Legislature

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

Sponsor
Senator Travis Holdman
Last action
2026-01-28
Official status
Engrossed Senate Bill (H)
Effective date
Not listed

Plain English Breakdown

The official source material does not provide specific details on the use of the new tax money from New Haven or the exact implementation date.

New Law for Taxes on Hotels

This law allows New Haven city to charge a hotel tax up to $5 per night and modifies how Hamilton County uses its hotel tax money.

What This Bill Does

  • Allows the city of New Haven to impose an innkeeper's tax at a flat rate not exceeding $5 per night.
  • Modifies provisions regarding distribution and use of the Hamilton County innkeeper's tax.

Who It Names or Affects

  • People who own hotels, motels, or other places where people can stay overnight in New Haven.
  • Visitors to New Haven who pay the new hotel tax.
  • Residents and visitors of Hamilton County affected by changes in how their hotel tax money is used.

Terms To Know

Innkeeper's Tax
A special tax that hotels, motels, or other places where people can stay overnight have to pay. This tax helps fund city projects and services.

Limits and Unknowns

  • The bill does not specify exactly how the new hotel tax money from New Haven will be used.
  • It is unclear when this law will start affecting hotels in New Haven.

Amendments

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

SB0242.01.INTR.AMS02

Committee Introduced Senate Bill (S) • Senator Scott Baldwin

Filed

Plain English: The amendment changes the Indiana Code to adjust the tax rate for innkeepers.

  • Modifies the tax rate applicable to innkeepers under the Indiana Code.
  • The exact details of how the tax rate will change are not specified in the provided text.
SB0242.01.INTR.AMS06

Committee Introduced Senate Bill (S) • Senator Travis Holdman

Filed

Plain English: The amendment proposes to add a new section to the Indiana Code that would allow Orange County to impose an additional tax on food and beverages.

  • Adds a provision allowing Orange County to levy a special tax on food and beverage sales.
  • The exact rate or details of how this new tax will be implemented are not specified in the amendment text.
SB0242.01.INTR.AMS05

Committee Introduced Senate Bill (S) • Senator Travis Holdman

Filed

Plain English: The amendment changes the Indiana Code to adjust the tax rate for innkeepers.

  • Modifies the taxation rules for innkeepers in Indiana.
  • The exact details of how the tax rate will change are not provided, making it unclear what specific adjustments will be made.
SB0242.01.INTR.AMS04

Committee Introduced Senate Bill (S) • Senator Scott Baldwin

Filed

Plain English: This amendment changes the Indiana Code to add a new tax for innkeepers in Hamilton County.

  • Adds a new section to the Indiana Code that imposes a tax on innkeepers operating within Hamilton County.
  • The exact rate and details of how this tax will be calculated or collected are not provided in the amendment text.
SB0242.02.COMS.AMS001

Filed Senate Bill (S) • Senator Travis Holdman

Passed

Plain English: This amendment changes the Indiana Code to adjust certain tax provisions.

  • The amendment modifies specific sections of the Indiana Code related to taxation, but the exact details are not provided in the given text.
  • The official amendment text does not provide enough information to specify exactly which parts of the Indiana Code concerning taxation will be changed.
SB0242.02.COMS.AMS002

Filed Senate Bill (S) • Senator Travis Holdman

Passed

Plain English: This amendment changes how Indiana taxes certain businesses by altering the tax code.

  • The amendment modifies the Indiana Code to adjust taxation rules for specific types of businesses.
  • The official text does not provide detailed specifics about which businesses are affected or exactly how the tax rules will change.
SB0242.02.COMS.AMS003

Filed Senate Bill (S) • Senator Andrea Hunley

Failed

Plain English: This amendment would change how Indiana taxes certain businesses by altering the tax rate or base for specific companies.

  • Modifies the tax code to adjust rates or bases for particular business entities.
  • The exact details of which businesses are affected and how their taxes will be changed are not clear from the provided information.
  • It is unclear what specific sections of Indiana's tax law would be amended by this proposal.
SB0242.02.COMS.AMS004

Filed Senate Bill (S) • Senator Andrea Hunley

Failed

Plain English: This amendment would change how Indiana taxes certain businesses by altering the tax rate or base for specific companies.

  • The amendment modifies the way certain businesses are taxed under Indiana law.
  • The official text does not provide enough details to explain exactly which businesses are affected or what changes will be made to their taxes.
  • It is unclear from the provided information whether this amendment would increase or decrease tax rates for specific companies.
SB0242.02.COMS.AMS005

Filed Senate Bill (S) • Senator Scott Baldwin

Passed

Plain English: This amendment changes how Indiana taxes certain businesses by altering the tax rate or base for specific companies.

  • Modifies the tax code to adjust rates or bases for particular types of businesses.
  • Adds new provisions that could affect how some companies are taxed in Indiana.
  • The official text does not provide enough detail about which businesses or specific changes to the tax rate or base.
  • Without more information, it's unclear exactly what kinds of businesses will be impacted and by how much.
SB0242.02.COMS.AMS006

Filed Senate Bill (S) • Senator Travis Holdman

Failed

Plain English: This amendment would change how Indiana taxes certain businesses by altering the tax rate or base for specific companies.

  • The amendment modifies the way certain businesses are taxed under Indiana law.
  • The official text does not provide enough details to explain exactly which businesses are affected or what changes will be made to their taxes.
  • It is unclear from the provided information whether this amendment aims to increase, decrease, or modify tax rates in a specific way for these businesses.

Bill History

  1. 2026-01-28 House

    First reading: referred to Committee on Ways and Means

  2. 2026-01-27 Senate

    Referred to the House

  3. 2026-01-26 Senate

    Third reading: passed; Roll Call 81: yeas 37, nays 7

  4. 2026-01-26 Senate

    House sponsor: Representative Judy

  5. 2026-01-26 Senate

    Cosponsor: Representative Lopez

  6. 2026-01-22 Senate

    Second reading: amended, ordered engrossed

  7. 2026-01-22 Senate

    Amendment #1 (Holdman) prevailed; voice vote

  8. 2026-01-22 Senate

    Amendment #2 (Holdman) prevailed; voice vote

  9. 2026-01-22 Senate

    Amendment #5 (Baldwin) prevailed; voice vote

  10. 2026-01-20 Senate

    Committee report: amend do pass, adopted

  11. 2026-01-15 Senate

    Senator Ford J.D. added as coauthor

  12. 2026-01-13 Senate

    Senator Baldwin added as second author

  13. 2026-01-08 Senate

    Authored by Senator Holdman

  14. 2026-01-08 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.
Innkeeper's tax.

Current Bill Text

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

Innkeeper's tax.

Authorizes the city of New Haven to impose an innkeeper's tax at a flat rate that does not exceed $5 per night. Amends provisions regarding distribution and uses of the Hamilton County innkeeper's tax. Makes corresponding changes to statutes concerning innkeeper's tax administration.